Official State of Rhode Island website

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State of Rhode Island Division of Taxation Department of Revenue

Employee Leasing Organizations

Employee Leasing Organizations are entities engaged in providing workers to employers or firms under a contract or leasing arrangement. As a condition of doing business in this state, the entity must be certified by the division of taxation each year.

An Employee Leasing License is valid from August 1^st to July 30^th. Renewal applications are mailed out annually and must be returned to the Division.

Requirements for ELO

New License -$500
Renewal-$250
$50,000 surety bond is required for the first two years.
A taxpayer must be compliant with all Rhode Island Tax Obligations for an ELO license to be issued.

Forms

Please see the Compliance & Collections Forms webpage for the Employee Leasing Application

Resources

Statute: R.I. Gen. Laws § 44-30-71.4

Contact Us

Compliance and Collections

Email: Tax.Collections@tax.ri.gov

Phone: 401.574.8941

Fax: 401.574.8915