{"data":{"id":"us-ri/r.i.-gen.-laws-28-40-4","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 28-40-4","heading":"Employer’s liability for contributions not withheld.","body":"If any employer fails to deduct the contributions of any of the employer’s employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers’ contributions required from him or her.","path":["Title 28 Labor and Labor Relations","Chapter 40 Temporary Disability Insurance — Contributions"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE28/28-40/28-40-4.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T19:58:00Z","sha256":"4149d8c1a8940ee9f8d3c6d6e2e6be30108896b7cc90a57e363fd231fb04b2b0","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-28-40-3.4","next":"us-ri/r.i.-gen.-laws-28-40-5"},"notice":"GroundRules: Original legal text. Not legal advice."}