Taxes & Laws

FEDERAL EMPLOYMENT RELATED LINKS                            
Internal Revenue Service 
Publication 15 (Circular E) Employer's Tax Guide
IRS Small Business and Self-Employed Tax Center
Social Security Administration
U.S. Citizenship and Immigration Services
USCIS E-Verify
U.S. Department of Labor
Equal Employment Opportunity Commission

Did you know that Connecticut recognizes civil unions and provides tax benefits for parties to these unions that are not available under federal tax law? That Connecticut employers must pay their employees on a weekly basis?

Connecticut Compensation
Employees covered by Connecticut's minimum wage law must be paid at least $8.25 an hour. All employees are covered except those specifically exempt by statute; among those exempt are individuals employed in executive, administrative, or professional capacities and outside salespeople as defined in the federal Fair Labor Standards Act.

Connecticut Payroll for Employers
Employers covered by Connecticut's wage payment law must pay wages weekly on a regular payday designated in advance. The end of the pay period cannot be more than eight days before the regular payday. If the regular payday falls on a non-work day, payment must be made on the preceding workday. Less frequent paydays of at least once a month are permitted with permission from the Department of Labor.

Connecticut Unemployment:
Taxable Wage Base - $15,000
New Employer Rate (% Taxable Wages) - 3.6%
Rate Established for Existing Employers (%Taxable Wages) - 1.9% to 6.8%
Employee Tax Rate (% Taxable Wages) - None
Period Effective - Calendar Year 2018

Connecticut Income Tax Withholding
Connecticut requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue Services. Connecticut recognizes civil unions and provides tax benefits for parties to these unions that are not available under federal tax law. For example, if an employer provides health insurance for employees and their families, the cost of providing coverage for a spouse is nontaxable under both federal and Connecticut law. However, the cost of providing coverage for an employee's civil union partner is nontaxable for Connecticut purposes but is taxable income to the employee for federal withholding purposes.

Connecticut Voting Rights:
Employer Right to Schedule Voting Hours - No
Pay Deduction for Voting Time Leave - No
Connecticut has no voting time leave law.

Connecticut Department of Revenue Services
25 Sigourney Street
Hartford, Connecticut 06105

Connecticut Department of Labor
200 Folly Brook Boulevard
Wethersfield, Connecticut 06109

Connecticut Law
Search statutes on the the Connecticut General Assembly website.

Connecticut Tax Regulations
Access the Connectictut TaxPayer Answer Center and Service Center online.

Payroll Express, Inc. assumes no liability and makes no warranties on or for the information contained on this page. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

Payroll Express, Inc.,

2389 Main Street, Glastonbury, CT 06033
Main: 860-659-5585   Fax: 860-659-1625