Rhode Island § 15-24-3 - Reporting of New Hires

§ 15-24-3. Definitions.

As used in this chapter, unless the context otherwise requires:

(1) “Compensation” means payment owed by the employer for:

(i) Labor or services rendered by an employee; or

(ii) Benefits including, but not limited to, vacation, holiday, and sick leave, and severance payments which are due an employee under an agreement with the employer or under a policy of the employer.

(2) “Date of hire” means the date of commencement of employment, but no later than the first day for which the employee is eligible for compensation.

(3) “Days” means calendar days.

(4) “Department” means the department of administration, division of taxation, or its designee.

(5) “Dependent” includes a spouse or child or any other person who is in need of or entitled to support from a person who is declared to be legally liable for the support of that dependent.

(6) “Employee” means a natural person who performs labor in this state and is employed by an employer in this state for compensation and for whom the employer withholds federal or state income tax from the employee’s compensation.

(7) “Employer” means a person or entity doing business in this state who engages an employee for compensation and for whom the employer withholds federal or state tax liabilities from the employee’s compensation.

(8) “Natural person” means an individual and not a corporation, government, business trust, estate, partnership, or other legal entity, however organized.

(9) “W-4 form,” also known as the Employers Withholding Allowance Certificate, the form issued by the Internal Revenue Service of the United States to record the federal income tax withholding allowance available to each employer.

(10) “Rehire” means the first day for which an employee is owed compensation by the employer following a termination of employment lasting a minimum of sixty (60) days. Termination of employment does not include temporary separations from employment such as unpaid leave of absence, or a temporary layoff.