Virtually all employers are subject to unemployment insurance taxes under Rhode Island's Employment Security Act (RI Gen. Laws Sec. 28-42-1 et seq.). Coverage extends to:
• Any employer that employs one or more persons for any part of a day within any calendar year;
• Any employer subject to the Federal Unemployment Tax Act (FUTA); and
• Any employer of a domestic worker that pays $1,000 or more in a calendar quarter (RI Gen. Laws Sec. 28-42-3).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons (unless the service is performed for a corporation or by industrial and debit insurance agents);
• Casual laborers (unless the service is provided for a corporation);
• Part-time workers for nonprofit entities; and
• Caddies (unless the service is provided solely for a club) (RI Gen. Laws Sec. 28-42-8).