The Connecticut State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
860 297 5962
800 382 9463
Connecticut requires that you use Connecticut form CT W4, Employees Withholding or Exemption Certificate instead of a Federal W 4 Form for Connecticut State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401k to be treated in the same manner as the IRS code allows. In Connecticut cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401k plan deferrals are: not taxable for income taxes taxable for unemployment purposes.
In Connecticut no special rate for taxing supplemental wages instead supplemental wages are to be aggregated.
You must file your Connecticut State W 2s by magnetic media if you are have at least 25 W2s to file and are required to file your federal W 2s by magnetic media.
The Connecticut State Unemployment Insurance Agency is
Unemployment Insurance Tax Division
Connecticut Labor Department
200 Folly Brook Blvd.
Wethersfield, CT 06109 1114
860 263 6550
The State of Connecticut taxable wage base for unemployment purposes is wages up to 15,000.00 Dollar.
Connecticut requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.
Unemployment records must be retained in Connecticut for a minimum period of four years. This information generally includes name social security number dates of hire, rehire and termination wages by period payroll pay periods and pay dates date and circumstances of termination.
The Connecticut State Agency charged with enforcing the state wage and hour laws is
The Department of Labor
Wage and Workplace Standards Division
200 Folly Brook Blvd.
Wethersfield, CT 06109
860 263 6790
The state minimum wage in Connecticut is 7.10 Dollar per hour.
The general provision in Connecticut concerning paying overtime in a non FLSA covered employer is one and one half times regular rate after 40 hour week.
Connecticut State new hire reporting requirements are that every employer must report every new hire, rehire and contractor if the contract exceeds 5,000.00 Dollar for a calendar year.The employer must report the federally required elements of
Employees name
Employees address
Employees social security number
Employers name
Employers address
Employers Federal Employer Identification Number EIN
For contractors state EIN
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a no penalty for a late report in Connecticut.
Connecticut does not allow compulsory direct deposit
Connecticut requires the following information on an employees pay stub
Gross and Net Earnings
straight time and overtime pay
hours worked
itemized deductions
In Connecticut the statutory requirement concerning pay frequency is weekly, however, pay frequency can be as long as monthly if the Connecticut Labor Commissioner agrees. The lag time between when the services are performed and when the employee must be paid cannot exceed 8 days.
Connecticut payroll law requires that involuntarily terminated employees must be paid their final pay by the next business day however if the employee is suspended during a labor dispute or laid over the employer has until the next regular payday.
Voluntarily terminated employees must be paid their final pay by the next regular payday.
Deceased employees wages up to 20,000.00 Dollar need to be paid to the surviving spouse or next of kin or to the funeral director or physician if they have a preferred claim. The wages are paid upon application from the surviving spouse or next of kin; or upon affidavit of debt due from the funeral director or physician.
Escheat laws in Connecticut require that unclaimed wages be paid over to the state after three years.
The employer is further required in Connecticut to keep a record of the wages abandoned and turned over to the state for a period of 10 years.
There is a provision in Connecticut law that tips credits of up to 2.02 Dollar per hour against State minimum wages.
In Connecticut the payroll laws covering mandatory rest or meal breaks are a 30 minute meal period during a 7 and one half hour shift. Taking place after the first two hours and before the last two hours of the shift.
There is no provision in Connecticut law concerning record retention of wage and hour mandates a retention period of not less than three years.
The Connecticut agency charged with enforcing Child Support Orders and laws is
Department of Social Services
Child Support Enforcement Program
25 Sigourney
Hartford, CT 06105 5033
800 842 1508
Connecticut has the following provisions for child support deductions
When to start Withholding First pay period after 14 days from service
When to send Payment Within 7 days of Payday.
When to send Termination Notice Promptly
Maximum Administrative Fee No provision.
Withholding Limits 85 Percent of first 145.99 Dollar exempt
Please note that this article is not updated for changes that can and will happen from time to time.
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