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 1st to July 30th. 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.



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



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