§ 28-40-5. Adjustment of erroneous deductions or payments.
If more or less than the correct amount of contributions imposed under §§ 28-40-1 — 28-40-4 is paid with respect to any wage payments, then, under prescribed regulations, proper adjustments with respect to the contributions shall be made, without interest, in computing contributions next due and payable after the discovery of the error with respect to the next subsequent wage payment by the same employer. If more or less than the correct amount of contributions imposed under §§ 28-40-1 — 28-40-4 is paid with respect to any wage payment, then, under prescribed regulations, proper adjustments with respect to both the contributions and the amount to be deducted shall be made, without interest, in connection with the next wage payment to the same employee by the same employer.
History of Section.P.L. 1942, ch. 1200, § 4; P.L. 1949, ch. 2176, § 1; G.L. 1956, § 28-40-5.
Structure Rhode Island General Laws
Title 28 - Labor and Labor Relations
Chapter 28-40 - Temporary Disability Insurance — Contributions
Section 28-40-1. - Amount of employee contributions — Wages on which based.
Section 28-40-2. - Exemption of employee dependent on spiritual healing.
Section 28-40-2.1. - Exemption of minors fourteen (14) and fifteen (15) years of age.
Section 28-40-2.2. - Exemption of certain persons with disabilities.
Section 28-40-3. - Withholding and disposition of contributions.
Section 28-40-3.1. - Contributions held in trust for state.
Section 28-40-3.2. - Notice to segregate trust funds.
Section 28-40-3.3. - Penalty for misappropriation.
Section 28-40-3.4. - Setoff for delinquent contributions.
Section 28-40-4. - Employer’s liability for contributions not withheld.
Section 28-40-5. - Adjustment of erroneous deductions or payments.
Section 28-40-6. - Overpayments.
Section 28-40-6.1. - Refunds to persons with disabilities.
Section 28-40-6.2. - Setoff for delinquent income taxes.
Section 28-40-7. - Appeals to board of review.
Section 28-40-8. - Date from which employees become subject to provisions.
Section 28-40-9. - Interest on delinquent payments.
Section 28-40-10. - Priority of contributions in insolvency or bankruptcy.
Section 28-40-11. - Determination of unreported contributions due.
Section 28-40-12. - Civil action to recover contributions.
Section 28-40-13. - Representation of director in civil actions.
Section 28-40-14. - Contributions as debt to state — Lien on real estate.
Section 28-40-15. - Notice of transfer of business — Contributions due immediately.
Section 28-40-16. - Collection powers.
Section 28-40-17. - [Repealed.]
Section 28-40-18. - Waiver of contributions and interest under one dollar.