Connecticut Payroll Information

Connecticut 2024 Minimum Wage:

• $15.69/hour
• $6.38/hour for tipped employees
• $8.23/hour for bartenders

Connecticut Overtime Rules:

• 1.5 x’s the minimum wage for all hours worked over 40 in a workweek

Connecticut Pay Stub Requirements:

• Employer to furnish record of hours worked, wages earned and deductions. Employer to provide means to access and print electronically held records.
  • (a) With each wage payment each employer shall furnish to each employee, in writing or, with the employee’s explicit consent, electronically,
    • a record of hours worked, 
    • the gross earnings showing straight time and overtime as separate entries, 
    • itemized deductions and 
    • net earnings,
      • except that the furnishing of a record of hours worked and the separation of straight time and overtime earnings shall not apply in the case of any employee with respect to whom the employer is specifically exempt from the keeping of time records and the payment of overtime under the Connecticut Minimum Wage Act or the Fair Labor Standards Act.
  • (b) If the record of hours is furnished electronically pursuant to subsection (a) of this section, the employer shall provide a means for each employee to securely, privately and conveniently access and print such record. The employer shall incorporate reasonable safeguards regarding any information contained in the record furnished electronically pursuant to subsection (a) of this section to protect the confidentiality of an employee’s personal information.
• History: P.A. 80-79 required that employees be furnished records of earnings “showing straight time and overtime as separate entries”, specified that provisions are inapplicable where employer is exempt from paying overtime and deleted provisions which had excluded salaried employees from applicability; P.A. 16-125 designated existing provisions re wage payment as Subsec. (a) and amended same to add provision re furnishing records electronically with employee’s explicit consent and added Subsec. (b) re employer to provide means for employees to access electronic records and incorporation of reasonable safeguards.

How often do you have to pay employees in Connecticut?

• Employers are required to pay employees weekly.  Longer intervals up to one month are permitted with the approval of the labor commissioner.  If a pay date falls on a holiday payment should be made prior to the scheduled pay date.

When is an employee’s final check due in Connecticut?

• Voluntary resignation – next regular payday
• Involuntary termination – next business day

Connecticut Withholding Tax Registration

• Register on the Connecticut Department of Revenue’s website

Wages Subject to Connecticut Withholding

• All wages earned by Connecticut residents are subject to Connecticut withholding
• All wages earned by nonresidents within Connecticut are subject to Connecticut withholding

Connecticut Employee’s Withholding Exemption Certificate

• Form CT-W4

Reciprocity

• None

Connecticut Withholding Tax Due Dates

• • Weekly remitter (if reported liability for CT income tax during 12-month lookback was more than $10,000) – if payday is Sat-Tues payment is due the second Wed following the payday, if payday is Wed-Fri the payment is due the Wed following the payday. 
  • Monthly remitter (if reported liability for CT income tax during 12-month lookback was more than $2,000 but no more than $10,000) – payment due the fifteenth day of the following month.  
  • Connecticut Withholding Tax Due Dates
  • Weekly remitter (if reported liability for CT income tax during 12-month lookback was more than $10,000) – if payday is Sat-Tues payment is due the second Wed following the payday, if payday is Wed-Fri the payment is due the Wed following the payday. 
  • Monthly remitter (if reported liability for CT income tax during 12-month lookback was more than $2,000 but no more than $10,000) – payment due the fifteenth day of the following month.  
  • Quarterly remitter (if reported liability for CT income tax during a 12-month lookback was $2,000 or less) – payment is due the last day of the month following the quarter-end.

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Connecticut Unemployment Tax Registration

• • Complete the Internet Employer Registration online 
  • Download form UC-1A (paper option)

Connecticut Unemployment Tax Employer Liabilities

• • New employer rate: 2.5%
  • 2024 Wage Base: $25,000

Connecticut Unemployment Tax Due Dates

• • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Connecticut New Hire Reporting

• • New hires and rehires must be reported within 20 days
  • Connecticut Department of Labor
  • Office of Research, ATTN: CT-W4
  • 200 Folly Brook Blvd
  • Wethersfield, CT 06109
  • Report new hires online on the Connecticut Department of Labor’s website
  • Email: [email protected]

Connecticut Child Support

• • CT Centralized Child Support Processing Center
    PO Box 990032
    Hartford, CT 06199-0032
  • Fax: 860-683-1196
  • Remit Connecticut child support payments online using Smart e-Pay

Additional Connecticut Business Resources

• • Connecticut Department of Labor
  • Connecticut Department of Revenue
  • Connecticut Department of Labor – New Hire Reporting
  • Connecticut Child Support Internet Payment Website