Withholding Requirements:

• Register as employer by filing Form UC-1A (Employer Status Report) to register online click here
• Employee Withholding Allowance Certificate: CT-W4
• Withholding Method = formula
• Supplemental Rate = Add to annualized regular wages, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:

None

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form UC-5A (Employee Quarterly Earnings Report) and Form UC-2 (Employer Contribution Return) by last day of month following end of quarter: To file online click here

Wage base is $15,000 for 2019, unchanged from 2018
Rates range from .05% to 5.4% including fund solvency tax which is based on fund-solvency ratio.
New employers use 3.4% for 2019
Benefit ratio formula

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $10.10 as of 1/1/2019
Termination Pay - Fired - next business day. Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form CT-W4 (Employee’s Withholding or Exemption Certificate) to:

Connecticut Department of Labor
Office of Research, ATTN; CT-W4
200 Folly Brook Boulevard
Wethersfield, CT 06109

860-263-6310 800-816-1108 fax (in state only)

To report online click here

Remit Withholding for Child Support to:

Employers:
CT Centralized Child Support Processing Center
PO Box 990032
Hartford, CT 06119-0032
860-424-5044

To report online click here

Reciprocal States:

None