R.I. Gen. Laws § 28-40-3: Withholding and disposition of contributions.

Each employer shall withhold in trust contributions from the wages of his or her employees at the time those wages are earned or paid; shall show the deduction on his or her payroll records; and shall furnish to the employer’s employees any evidence of the deduction as the director may prescribe. Each employer shall transmit all contributions withheld to the temporary disability insurance fund in the manner, at the time, and under the conditions that shall be prescribed by regulations.