§ 44-30-71.4 Employee leasing companies– Payroll companies. – (1) Every "employee leasing company", defined in this section as anyindividual, firm, partnership or corporation engaged in providing workers toemployers or firms under a contract or leasing arrangement, shall, as acondition of doing business in this state, be certified by the division oftaxation each year, that the company has complied with the withholdingprovisions of chapter 30 of this title.
(2) Employee leasing companies must apply to the division oftaxation during the month of July of each year for a certificate executed bythe tax administrator certifying that all taxes withheld from employees, orsubject to withholding from employees have been remitted to the division oftaxation including the withholding provisions of chapter 30 of this title andthe contribution, interest, and penalty provisions pursuant to the EmploymentSecurity Act, chapters 42 – 44 of title 28, and the Temporary DisabilityInsurance Act, chapters 39 – 41 of title 28 have been remitted to thedepartment of labor and training. No certificate shall be issued if taxessubject to withholding or contributions have not been withheld and remitted.
(3) No employee leasing firm may conduct business in thisstate without the certification prescribed in subdivision (2) of thissubsection. Any employer or firm that engages any employee leasing company thatis not certified by the tax administrator shall be jointly and severally liablefor the taxes required to be withheld and remitted under § 44-30-71 orchapters 39 – 44 of title 28.
(b) Payroll companies – Joint liability. Everypayroll company, herein defined as any individual, firm, partnership orcorporation engaging in providing payroll services to employers which servicesinclude the withholding of tax including the withholding provisions of chapter30 of this title and the contribution, interest, and penalty provisionspursuant to the Employment Security Act, chapters 42 – 44 of title 28, andthe Temporary Disability Insurance Act, chapters 39 – 41 of title 28 fromemployee wages and which receives moneys from a customer or employer for RhodeIsland withholding from the wages of the customer's employees, and who fails toremit said withholding to the division of taxation or contributions to thedepartment of labor and training on a timely basis, shall be jointly andseverally liable with the customer or employer for said withholdings.
§ 44-30-71.4 Employee leasing companies– Payroll companies. – (1) Every "employee leasing company", defined in this section as anyindividual, firm, partnership or corporation engaged in providing workers toemployers or firms under a contract or leasing arrangement, shall, as acondition of doing business in this state, be certified by the division oftaxation each year, that the company has complied with the withholdingprovisions of chapter 30 of this title.
(2) Employee leasing companies must apply to the division oftaxation during the month of July of each year for a certificate executed bythe tax administrator certifying that all taxes withheld from employees, orsubject to withholding from employees have been remitted to the division oftaxation including the withholding provisions of chapter 30 of this title andthe contribution, interest, and penalty provisions pursuant to the EmploymentSecurity Act, chapters 42 – 44 of title 28, and the Temporary DisabilityInsurance Act, chapters 39 – 41 of title 28 have been remitted to thedepartment of labor and training. No certificate shall be issued if taxessubject to withholding or contributions have not been withheld and remitted.
(3) No employee leasing firm may conduct business in thisstate without the certification prescribed in subdivision (2) of thissubsection. Any employer or firm that engages any employee leasing company thatis not certified by the tax administrator shall be jointly and severally liablefor the taxes required to be withheld and remitted under § 44-30-71 orchapters 39 – 44 of title 28.
(b) Payroll companies – Joint liability. Everypayroll company, herein defined as any individual, firm, partnership orcorporation engaging in providing payroll services to employers which servicesinclude the withholding of tax including the withholding provisions of chapter30 of this title and the contribution, interest, and penalty provisionspursuant to the Employment Security Act, chapters 42 – 44 of title 28, andthe Temporary Disability Insurance Act, chapters 39 – 41 of title 28 fromemployee wages and which receives moneys from a customer or employer for RhodeIsland withholding from the wages of the customer's employees, and who fails toremit said withholding to the division of taxation or contributions to thedepartment of labor and training on a timely basis, shall be jointly andseverally liable with the customer or employer for said withholdings.
§ 44-30-71.4 Employee leasing companies– Payroll companies. – (1) Every "employee leasing company", defined in this section as anyindividual, firm, partnership or corporation engaged in providing workers toemployers or firms under a contract or leasing arrangement, shall, as acondition of doing business in this state, be certified by the division oftaxation each year, that the company has complied with the withholdingprovisions of chapter 30 of this title.
(2) Employee leasing companies must apply to the division oftaxation during the month of July of each year for a certificate executed bythe tax administrator certifying that all taxes withheld from employees, orsubject to withholding from employees have been remitted to the division oftaxation including the withholding provisions of chapter 30 of this title andthe contribution, interest, and penalty provisions pursuant to the EmploymentSecurity Act, chapters 42 – 44 of title 28, and the Temporary DisabilityInsurance Act, chapters 39 – 41 of title 28 have been remitted to thedepartment of labor and training. No certificate shall be issued if taxessubject to withholding or contributions have not been withheld and remitted.
(3) No employee leasing firm may conduct business in thisstate without the certification prescribed in subdivision (2) of thissubsection. Any employer or firm that engages any employee leasing company thatis not certified by the tax administrator shall be jointly and severally liablefor the taxes required to be withheld and remitted under § 44-30-71 orchapters 39 – 44 of title 28.
(b) Payroll companies – Joint liability. Everypayroll company, herein defined as any individual, firm, partnership orcorporation engaging in providing payroll services to employers which servicesinclude the withholding of tax including the withholding provisions of chapter30 of this title and the contribution, interest, and penalty provisionspursuant to the Employment Security Act, chapters 42 – 44 of title 28, andthe Temporary Disability Insurance Act, chapters 39 – 41 of title 28 fromemployee wages and which receives moneys from a customer or employer for RhodeIsland withholding from the wages of the customer's employees, and who fails toremit said withholding to the division of taxation or contributions to thedepartment of labor and training on a timely basis, shall be jointly andseverally liable with the customer or employer for said withholdings.
