R.I. Gen. Laws § 5-75-10: Unemployment compensation insurance.

(a) For purposes of chapters 39 — 41 (Rhode Island Temporary Disability Insurance Act) and chapters 42 — 44 (Employment Security Act) of title 28 only, the client company shall be considered to be an employer of its covered employees under any agreement with a professional employer organization established under this chapter; provided, that the professional employer organization shall report and pay all required unemployment contributions using the client company’s state employer account number at the client company’s experience rate as determined under § 28-43-8, or at the new employer rate established under § 28-43-8.3 if the client company does not qualify for an experience rate under § 28-43-8.

(b) The client company and PEO shall be jointly and severally liable for all contributions, fines, interest, penalties, and withholdings due to the department of labor and training under chapters 39 — 44 of title 28.