Operational Gaze:
How to Run Payroll in Rhode Island?

April 16th 2024

Are you a business owner or HR manager in Rhode Island grappling with the complexities of running payroll? Understanding the process is crucial for compliance and smooth operations. This comprehensive guide aims to simplify payroll management in Rhode Island, highlighting key steps and regulations. Tailored for employers and employees, it ensures you stay compliant with the latest state-specific payroll requirements. So, without further ado, let’s dive in.

This Article Covers

Laws That Affect Payroll Procedures in Rhode Island
Worker Classifications in Rhode Island
Payroll Forms and Relevant Bodies in Rhode Island
Applicable Taxes in Rhode Island
Key Pay Elements That Impact Payroll in Rhode Island
Step-by-Step Guide to Payroll in Rhode Island

Laws That Affect Payroll Procedures in Rhode Island

Rhode Island Laws

  • Minimum Wage Law: Rhode Island’s minimum wage law establishes the lowest hourly wage employers can legally pay their employees. This law is periodically updated to reflect cost of living adjustments and economic conditions. Ensuring compliance with the current minimum wage is crucial for employers to avoid legal repercussions and maintain fair labor practices.
  • Payment of Wages Law: This law mandates the regular and timely payment of wages to employees. It covers aspects such as overtime pay, payment frequency, and rules around final paychecks. Employers must adhere to these regulations to ensure employees receive their due earnings promptly and in accordance with state law, thus maintaining fair labor practices.
  • Sunday/Holiday Premium Pay Law: This statute requires employers to pay a premium rate to employees working on Sundays and certain holidays. It’s vital to identify applicable holidays and apply premium rates accordingly to maintain compliance and fair employee compensation.
  • Vacation Pay upon Termination Law: In Rhode Island, employers are required to pay out accrued vacation pay to employees upon termination of employment. Understanding the specifics of this law is essential for employers to process final paychecks accurately and on time.
  • Child Labor Law: These regulations govern the employment of minors, setting forth permissible work hours, age restrictions, and job types. Compliance with child labor laws is critical to ensure the safety, health, and well-being of minor employees in various industries. This not only protects young workers but also ensures employers meet their legal obligations.
  • Parental and Family Medical Leave Law: This law provides guidelines for parental and medical leave, including the duration and eligibility criteria. Employers must understand these state-wide regulations to properly administer leave benefits and maintain legal compliance.
  • Industrial Homework Law: This law regulates homework in certain industries, setting standards for home-based work.  Employers engaging in such practices must adhere to these regulations to ensure fair labor practices and legal compliance. This law aims to protect workers from exploitation and maintain quality standards in home-based employment sectors.
  • Paid Sick and Safe Leave Law: This law mandates employers in Rhode Island to provide paid sick leave to eligible employees. This law includes provisions regarding accrual rates, usage, and employee rights, which are crucial for employers to understand and implement effectively​​​​.

Federal Laws

As compared to state-mandated laws, federal laws provide a nationwide framework for payroll procedures that must be adhered to by employers in Rhode Island and across the United States.

  • Fair Labor Standards Act (FLSA): The FLSA is a federal law that sets standards for minimum wage, overtime pay, recordkeeping, and youth employment. In 2024, the federal minimum wage is $7.25 per hour, however employers in Rhode Island must comply with the state minimum wage laws which dictate a higher rate of $14.00 per hour. Overtime must be paid at a rate of at least one and one-half times the employee’s regular rate for hours worked beyond 40 in a workweek.
  • Family and Medical Leave Act (FMLA): The FMLA sets out provisions for leave entitlement. Eligible employees have the right to take up to 12 weeks of unpaid leave for events such as childbirth, adoption, or the care of a family member with a serious health condition.
  • Federal Insurance Contributions Act (FICA): The FICA requires that employers deduct Social Security and Medicare taxes from paychecks and also make a matching contribution. As of the current information available, the Social Security tax rate was 6.2% for the employer and 6.2% for the employee on earnings up to the applicable taxable maximum amount. Medicare tax was 1.45% each for both employer and employee, with an additional 0.9% for high earners.
  • Federal Unemployment Tax Act (FUTA): FUTA imposes a federal payroll tax on employers to help fund state unemployment agencies. Employers pay this tax annually, and it is calculated at 6% of the first $7,000 paid to each employee as wages during the fiscal year. Significantly, employers can receive a credit of up to 5.4% for making timely and full payments of state unemployment taxes, effectively reducing the FUTA rate to a more manageable 0.6%.

HR Laws

  • Enhanced Penalties for Non-Payment of Wages and Misclassification of Employees: This law imposes severe penalties for employers who fail to pay wages above a certain threshold or misclassify employees as independent contractors. Therefore, understanding the specifics, including the adopted federal test for independent contractor status, is essential for employers to avoid significant legal and financial repercussions​​.
  • Annual Registration Required for Independent Contractors: This legislation mandates independent contractors  to annually register with the Department of Labor and Training, using Form DWC-11. Employers must ensure that contractors they engage are compliant with this requirement to avoid misclassification issues. This helps in maintaining contractor-employer relationships and upholds the integrity of independent contractor status under state law.
  • New Limits on Non-Disclosure and Non-Disparagement Agreements: This law restricts the use of non-disclosure and non-disparagement agreements, particularly concerning alleged violations of civil rights. Employers must revise their contractual agreements to comply with these new limitations, ensuring that they do not infringe upon employees’ rights​​.
  • Juneteenth Recognized as a Rhode Island State Holiday: The recognition of Juneteenth as a state holiday significantly impacts payroll procedures, particularly regarding holiday premium pay for non-exempt employees. Employers must incorporate this new holiday into their payroll systems and policies to remain compliant with state holiday pay regulations. This inclusion ensures fair compensation for employees working on this culturally significant day and aligns with Rhode Island’s commitment to acknowledging important historical events.

Worker Classifications in Rhode Island

Employees and Independent Contractors

In Rhode Island, worker classification primarily falls into two categories: employees and independent contractors. This distinction is crucial as it determines the rights, benefits, and protections applicable to workers, as well as the obligations of employers under various laws.

Employee Classification

An individual is classified as an employee when the employer retains the right to control. This includes cases where the employer dictates work hours and methods of work and oversees task completion. Employers are responsible for withholding state and federal income taxes, Social Security and Medicare taxes, and paying unemployment taxes on wages paid to these workers. They must also pay Workers’ Compensation premiums for employees. Misclassifying an employee can lead to legal consequences, including penalties, back taxes, and back pay​​.

Independent Contractor Classification

Independent contractors have an independent trade, business, or profession. This classification is characterized by a higher degree of independence, with the contractor typically determining the work hours and methods. It’s important for employers to correctly classify workers as independent contractors to avoid misclassification issues. In Rhode Island, independent contractors are required to annually register with the Department of Labor and Training, affirming their status and ensuring clarity in their working relationship with employers​​.

Common Law

The common law rules play a significant role in determining worker classification in Rhode Island. According to the IRS, there are three main factors relevant to this determination:

  • Behavioral Control: This type of control mainly involves assessing whether there’s a right to direct or control how the worker does the work. If the employer sets specific instructions for work hours and directly oversees the process, it indicates an employee-employer relationship.
  • Financial Control: This considers whether there’s a right to direct or control the business. It includes things like the method of payment, reimbursement of expenses, and who provides tools/supplies. Greater financial control by the worker suggests independent contractor status.
  • Relationship of the Parties: This aspect examines how both the business and the worker perceive their relationship. Factors like the presence of a written contract, employee benefits (insurance, pension plans, and vacation pay), and the permanency of the relationship are considered. A permanent, benefit-inclusive relationship usually indicates an employee status​​.

For individuals classified as employees, Rhode Island law also requires determining whether the employee is “exempt” or “non-exempt” from overtime. This classification is governed by both the federal FLSA and state laws. Rhode Island laws apply different definitions and mandate different minimum wage and overtime rates compared to federal standards. Therefore, employers need to be cognizant of these important distinctions to ensure correct employee classification and legal compliance with applicable wage and hour laws​​.

To learn more about the rights of salaried and hourly employees, read our guides on your rights as a salaried employee in Rhode Island and your rights as an hourly employee in Rhode Island.

Payroll Forms and Relevant Bodies in Rhode Island

Rhode Island Payroll Forms

  • Business Application and Registration (BAR): The BAR form is the initial step for businesses, registering them for state tax purposes. It’s vital for businesses starting operations, as it encompasses various state taxes, including payroll-related taxes. Accurate completion ensures compliance with state tax laws. It’s a foundational document for employers, enabling them to legally hire employees and manage payroll within the state’s regulatory framework.
  • Application for Extension of Coverage to Exempt Workers (TX-10): This form is specifically for religious organizations in Rhode Island. It allows these organizations to extend employment coverage to workers typically exempt from standard state taxes or regulations. Completing this form correctly is crucial for these organizations to comply with state laws, ensuring their workers are appropriately covered under state employment regulations.
  • Termination of Employment Security Registration (TX-13): Employers use the TX-13 form when they cease operations or no longer have employees. This form is essential for finalizing the employer’s responsibilities under Rhode Island’s employment security laws. It’s a critical step for ensuring that all employer obligations are met upon the termination of a business or the end of employment relationships, effectively closing any administrative tasks.
  • Claim for Refund of Temporary Disability Insurance Tax (TX-16-23): The TX-16-23 allows employers to claim a refund for overpaid Temporary Disability Insurance taxes. This form is significant for those who have paid more than required in these taxes, providing a pathway to reclaim those funds. It requires detailed information to support the refund claim.
  • Temporary Disability Insurance Refund Affidavit (TDI Affidavit): This affidavit complements the TX-16-23 form used in the process of claiming a refund for Temporary Disability Insurance contributions. It’s an essential document for validating the refund request, requiring employers to provide detailed and accurate information to support the claims.
  • Quarterly Tax & Wage Report (TX-17-23 for 2023): This form is critical for payroll processing, as employers must file it quarterly. It reports wages paid and taxes owed, ensuring that the records are up-to-date. This form’s accuracy is vital for maintaining compliance with tax regulations and providing a clear record of wages and taxes for both the state and the employer.
  • Employer’s Election to Cover Multi-State Workers (TX-36): The TX-36 is used by employers with employees in multiple states, including Rhode Island. It helps determine state tax obligations for such employees. It’s crucial for employers operating across state lines to ensure compliance with the tax laws of Rhode Island (each state) where the employees work.
  • Notice of Election of Reimbursement/Contribution Method (TX-68b): Employers use the TX-68b to elect a preferred method of contributing to unemployment insurance. This form is a key part in determining how an employer will fulfill unemployment insurance obligations, allowing the choice of the most suitable method for a business’s specific circumstances.
  • Form for Reporting Federal Identification Number (TX-139): This form is used by employers to report Federal Identification Number to tax authorities. It’s essential for tax identification purposes, enabling the state to process the employer’s tax-related information.

Federal Payroll Forms

Alongside Rhode Island-specific documentation, federal payroll forms are equally important:

  • Form W-4 (Employee’s Withholding Certificate): The Form W-4, or Employee’s Withholding Certificate, is a federal document that employees across the United States fill out to inform employers about how much federal income tax should be withheld from the wages. The Form W-4 takes into account various factors like marital status, dependents, and additional income to tailor the withholding to the employee’s unique tax situation. With periodic updates, especially after major life events or changes in financial circumstances, the W-4 ensures that employees neither overpay nor underpay the federal income taxes throughout the year.
  • Form W-2 (Wage and Tax Statement): Employers use the Form W-2, known as the Wage and Tax Statement, to report the annual wages paid to each of their employees and the specific amount of taxes withheld. This federal form, issued to every employee before the end of January each year, is vital for individuals when preparing their personal income tax returns. For the employee, it offers a clear summary of their earnings and tax withholdings, while for the IRS, it serves as a record of the individual’s employment-related earnings and tax obligations.
  • Form W-3 (Transmittal of Wage and Tax Statements): The Form W-3 is basically a document used by employers to submit the total of all W-2 forms to the Social Security Administration. This form summarizes the total earnings, Social Security wages, Medicare wages, and withholding for all employees for the year. The W-3, which must accompany the W-2 forms, is an essential tool for the SSA to verify an employee’s income and tax information.
  • Form 940 (Federal Unemployment Tax Act Return): Form 940 is a federal form that employers utilize to report annual Federal Unemployment Tax Act (FUTA) tax. This tax provides funds for state unemployment agencies and supports unemployed workers. The form calculates the employer’s federal unemployment tax liability, considering any state unemployment tax they’ve already paid. By accurately completing and submitting this form, employers contribute to a system that offers financial support to individuals during periods of joblessness.
  • Form 941 (Employer’s Quarterly Federal Tax Return): Used by employers, Form 941, titled the Employer’s Quarterly Federal Tax Return, reports the wages they’ve paid and the corresponding taxes withheld every quarter. It captures details related to federal income tax, Social Security, and Medicare withholdings. By submitting this form quarterly, employers maintain a consistent record with the IRS, ensuring they meet tax obligations as required.
  • Form 944 (Employer’s Annual Federal Tax Return): Designed for smaller employers, the Form 944 allows them to report income and FICA taxes withheld from employees’ paychecks just once a year instead of quarterly. This form simplifies the reporting process for eligible small businesses by reducing the number of times they must submit tax withholding information, easing the administrative burden and allowing them to focus on running their business.
  • Form 1099 (Miscellaneous Income): The 1099 forms are a series of documents the IRS uses to account for various types of non-employment income. There are many different types of 1099 forms, but one of the most common is the 1099-MISC, which is given to independent contractors or freelancers to report payments made to them for services rendered in the course of trade or business. This form is critical for the IRS to track income that might otherwise go unreported and for contractors to accurately report their income and calculate the taxes.

Federal and Rhode Island Payroll/Tax Bodies

  • Rhode Island Division of Taxation: The Division of Taxation is the primary state body responsible for administering tax laws in Rhode Island. They oversee various state taxes, including personal income, corporate, sales, and excise taxes. For employers, this division is crucial for tax compliance, providing guidance, filling out tax forms, and processing payments. 
  • Rhode Island Department of Labor and Training (DLT): The DLT plays a vital role in the employment sector, overseeing unemployment insurance, workers’ compensation, and workforce development programs. Employers interact with this department for unemployment tax filings, claims management, and ensuring compliance with labor laws. DLT’s services and resources are pivotal in maintaining a fair and efficient labor market in Rhode Island.
  • Rhode Island Workers’ Compensation Court: This judicial body handles disputes related to workers’ compensation insurance claims. Employers may find themselves engaged with this court if there are disagreements or issues related to workers’ compensation claims filed by their employees. It ensures fair adjudication of such claims, balancing the rights and responsibilities of both employers and employees in the context of workplace injuries or illnesses.
  • Rhode Island Employer Tax Unit: Located within the Department of Labor and Training, this unit focuses on employer taxes related to employment security, temporary disability insurance, and the Job Development Fund. They manage tax forms, collection, and compliance, making them an essential contact point for employers for payroll-related taxes. Their role is integral to maintaining the financial integrity of the state’s employment support programs.
  • Rhode Island Treasurer’s Office: While not directly involved in day-to-day payroll operations, the Treasurer’s Office plays a significant role in the overall financial governance of the state, including areas impacting employment and taxation. Employers may interact with this office regarding state financial policies, investments, and other fiscal matters that indirectly influence the business environment and, consequently, payroll management in Rhode Island.
  • Internal Revenue Service (IRS): The IRS stands as the United States’ primary federal tax authority. Its mandate covers the vast spectrum of federal tax matters, inclusive of payroll taxes. By providing regulatory guidelines, tax codes, and essential resources, the IRS facilitates nationwide tax compliance. It is important to note that both employers and employees rely on the IRS’s directives to understand their federal tax obligations and ensure adherence.
  • U.S. Department of Labor (DOL): Believe it or not, theU.S. DOL has a broad role, impacting various facets of employment across the nation. Among its chief responsibilities are the formulation and enforcement of wage and hour standards. The DOL ensures fair labor practices, safeguards employee rights, and fosters a balanced work environment. This guidance assists employers in aligning the operations with federal employment norms and standards.
  • Social Security Administration (SSA): The Social Security Administration (SSA) runs programs for retirement, disability, survivor benefits, and family support. They also assist people in signing up for Medicare. The SSA is also the government body responsible for issuing Social Security Numbers— crucial for employment, finances, and accessing government services.
  • Wage and Hour Division (WHD): The WHD is a part of the U.S. DOL, whose main job is to ensure employers follow labor standards to protect workers’ rights. The WHD enforces laws like the Fair Labor Standards Act (FLSA), which covers things like minimum wage, overtime pay, recordkeeping, and child labor rules. It also enforces other laws like the Migrant and Seasonal Agricultural Worker Protection Act, Employee Polygraph Protection Act, and the FMLA.

Applicable Taxes in Rhode Island

State Taxes

  • Personal Income Tax: Rhode Island imposes a personal income tax on the state income of individuals, estates, and trusts. This is based on federal adjusted gross income, subject to certain modifications. Residents are taxed on all income (subject to statutory modifications), while nonresidents are taxed only on income sourced to Rhode Island. The return must be filed by the 15th day of the 4th month following the close of the taxable year, aligning with federal deadlines. Couples filing a joint federal income tax return must also file a joint Rhode Island return​​​​​​.
  • Sales and Use Tax: This tax is levied on the retail sale, rental, or lease of tangible personal property and certain services. The sales tax is imposed on retailers at 7% of gross receipts from taxable sales. There’s also a 6% hotel tax. Use tax complements sales tax, also at 7%, and is imposed on storage, use, or consumption of tangible personal property in Rhode Island​​​​.
  • Adult Use Cannabis Excise Tax: This tax applies to cannabis and cannabis products sold by licensed adult-use cannabis retailers. The State Cannabis Excise Tax is computed on the selling price at a rate of 10%, and the Local Cannabis Excise Tax is at 3%. These taxes must be filed and paid monthly, and retailers are also subject to sales and use tax on these products​​.
  • Corporate Tax: Rhode Island’s Corporate Tax overseas tax compliance for corporate income tax, deposit tax, excise tax, insurance premiums tax, and public service tax, among others​​.
  • Excise Taxes: Rhode Island imposes various excise taxes, such as on motor fuel, alcohol, tobacco-based products, hotel stays, and meals and beverages. These excise taxes are specific to certain goods and services and are collected in addition to any sales and use taxes due​​​​.
  • Estate Tax: This tax is levied on the value of a decedent’s estate before distribution to heirs. The Estate Tax Section provides guidance, reviews tax forms, and releases statutory liens.
  • Withholding Tax: In Rhode Island, employers are mandated to withhold state income tax from employees’ wages and remit it to the state. This tax, crucial for employers and employees, is a fundamental aspect of meeting personal income tax obligations. Timely and correct withholding ensures that taxpayers are not burdened with large lump-sum payments at tax time.

Federal Taxes

  • Federal Income Tax: Employers are obligated to withhold federal income tax from employees’ paychecks. The amount withheld is determined by the information the employee furnishes on Form W-4 and is calculated according to the IRS-provided tax tables. This tax is progressive, with the applicable rate escalating as the employee’s taxable income increases.
  • Social Security and Medicare Taxes (FICA): Both employers and employees are mandated to contribute to Social Security and Medicare through the Federal Insurance Contributions Act (FICA) tax. Employers are responsible for accurately withholding the specified amount from their employees’ wages and also for contributing a corresponding matching amount.
  • Federal Unemployment Tax Act (FUTA): Employers pay this federal tax separately from other taxes, and it is not withheld from employees’ wages. FUTA, working in conjunction with the state unemployment system, provides critical funds for workers who are unemployed.

Key Pay Elements That Impact Payroll in Rhode Island

Minimum Wage

Rhode Island’s minimum wage is a crucial element for payroll calculation. Employers must pay at least the state-mandated minimum wage to their employees. This rate is periodically adjusted, and employers must stay updated with the latest changes. Adhering to the minimum wage laws is essential for legal compliance and fair employee compensation. Non-compliance can result in penalties and damages, emphasizing the importance of this pay element in payroll processes.

Overtime

In Rhode Island, overtime pay is governed by state and federal laws. Employees working over the standard 40 hours per workweek are typically entitled to overtime pay. This rate is usually one and a half times the regular hourly rate. Employers must accurately track working hours to ensure proper overtime compensation. Overtime rules can vary based on the industry and job type, making it imperative for employers to understand and apply these laws correctly.

Pay Stub Laws

Rhode Island mandates that employers provide employees with detailed pay stubs. These stubs must include specific information such as hours worked, pay rate, gross pay, and all relevant deductions. Pay stubs are crucial for ensuring transparency in wage calculation and deductions. They also serve as important records for both employers and employees, especially for addressing wage disputes, preparing tax returns, and verifying employment income accurately.

Workers’ Compensation Insurance

Employers in Rhode Island are required to provide workers’ compensation insurance, which covers medical expenses and lost wages for employees who suffer work-related injuries or illnesses. Compliance with this requirement is critical, as it not only protects employees but also shields employers from costly lawsuits. Regular auditing of coverage and maintaining accurate records of employee claims are integral parts of managing this key payroll element.

Garnishments and Deductions

Garnishments are legal deductions from an employee’s wages, often for child support, alimony, or debt repayments. Employers must comply with specific court orders or federal guidelines when processing garnishments. Additionally, deductions for taxes, social security, and other benefits are compulsory. Properly managing these deductions is essential for legal compliance and ensuring accurate net pay for employees, while also safeguarding their financial rights.

Final Paycheck

Upon termination of employment, Rhode Island law dictates the timely issuance of the final paycheck. This includes payment for all hours worked, accrued vacation pay, and other owed compensation. Employers must understand the specific requirements for final paychecks to avoid legal penalties. Accurate calculation and prompt delivery of the final paycheck are crucial for concluding the employer-employee relationship on compliant and respectful terms.

Step-by-Step Guide to Payroll in Rhode Island

  • Step 1: Establish Your Business as an Employer: First, register your business with the Rhode Island Secretary of State. Obtain an Employer Identification Number (EIN) from the IRS. Then, register with the Rhode Island Division of Taxation and the Department of Labor and Training. This is crucial for legal compliance and sets the foundation for your payroll system. Ensure all registrations are completed accurately to avoid any legal or financial complications.
  • Step 2: Set Up Your Payroll System: Choose a payroll system that suits your business needs—manual, software-based, or outsourced. This should handle wage calculations, tax withholdings, and pay distribution efficiently. Ensure it’s compliant with state labor laws, including minimum wage, overtime, and record-keeping requirements. A good payroll system simplifies processes, reduces errors, and ensures compliance with state and federal regulations.
  • Step 3: Employee Classification and Documentation: Properly classify your workers as either employees or independent contractors, as this impacts tax and benefit obligations. Collect and verify all employee documentation, including W-4 forms for tax withholdings and I-9 forms for employment eligibility. Accurate classification and documentation are vital for compliance with tax laws and labor regulations, and they protect your business from potential legal issues.
  • Step 4: Calculate Wages and Withholdings: Calculate each employee’s gross pay based on wage rate and hours worked. Deduct the appropriate taxes, including federal, state, and local taxes, along with Social Security and Medicare contributions. Factor in any other deductions like retirement plan contributions or health insurance premiums. Accurate calculation and withholding are critical for tax compliance and ensuring employees receive the correct net pay.
  • Step 5: Process Payroll and Distributing Paychecks: After calculating wages and withholdings of each employee, process your payroll. Choose a consistent pay schedule — weekly, biweekly, or monthly. Distribute paychecks or direct deposits on time. Timely and accurate payroll processing is essential for maintaining employee trust and meeting legal requirements. It also ensures your business stays compliant with wage and hour laws.
  • Step 6: Report and Pay Payroll Taxes: Report and remit payroll taxes to the appropriate federal and state agencies in Rhode Island. This includes income taxes, FICA taxes, and unemployment taxes. File required tax forms regularly, such as quarterly or annually, depending on the tax type. Timely tax reporting and payment are crucial for legal compliance and avoiding penalties. Stay informed about filing deadlines and requirements to maintain compliance.
  • Step 7: Maintain Records and Prepare for Year-End: Keep payroll records, including hours worked, wages paid, and taxes withheld. Rhode Island law requires employers to maintain these records for at least three years. At year’s end, prepare and distribute W-2 forms to employees and file them with the IRS. Accurate record-keeping is vital for audits, dispute resolutions, and fulfilling tax obligations. It’s also helpful for business analysis and planning.

Final Thoughts

Managing payroll in Rhode Island can be a particularly challenging task. Employees must ensure they diligently adhere to Rhode Island’s strict payroll regulations. To simplify the often complex process of managing payroll, consider exploring our comprehensive list of the top 6 applications tailored to streamline payroll responsibilities in the USA. If you’ve already established a payroll system, we’ve provided ten tips to enhance your payroll procedure within the USA.

Important Cautionary Note

This content is provided for informational purposes only. While we make every effort to ensure the accuracy of the information presented, we cannot guarantee that it is free of errors or omissions. Users are advised to independently verify any critical information and should not solely rely on the content provided.

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