USA State Taxes

CONNECTICUT (CT)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding (Net of exemption and credit table)	Wage %		Connecticut Department of Revenue Services - Withholding Tax Information Tax Registration	Weekly EFT - $10,000 or more (1-Jul-30-Jun prior year) on or before the Wednesday following the weekly period. Monthly EFT - $2,000.01 - $9,999.99. Due on or before the fifteenth day of the following month. Quarterly EFT - $2,000.00 or less. Due on or before the last day of the month following the quarter. MyConneCT (starting Sep 2021)	Forms, Guides and Tables Quarterly Reconciliation of Withholding CT-941 Withholding Certificate - CT W-4
Supplemental Wage / Bonus Rate	None

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

(Net of exemption and credit table)

Wage %

Connecticut Department of Revenue Services - Withholding Tax Information

Tax Registration

Weekly EFT - $10,000 or more (1-Jul-30-Jun prior year) on or before the Wednesday following the weekly period.

Monthly EFT - $2,000.01 - $9,999.99. Due on or before the fifteenth day of the following month.

Quarterly EFT - $2,000.00 or less. Due on or before the last day of the month following the quarter.

MyConneCT (starting Sep 2021)

Forms, Guides and Tables

Quarterly Reconciliation of Withholding CT-941

Withholding Certificate - CT W-4

Supplemental Wage / Bonus Rate

None

Notes:

Must file Form CT-941 even if no tax is due or has been withheld for the quarter.

No reciprocal agreement between states. If non-resident performs service in CT for 15 days or less, income not subject to CT income tax.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$25,000	Increase from $15,000 in 2023	Connecticut Department of Labor - Tax Internet Services Registration	Quarterly - EFT Payment Methods ReEmployCT	Employer Contribution Report - UC-2 Quarterly Earnings Report - UC-5A
Employee Deduction	None
Employer Tax Rate (Includes 1.0% fund solvency surtax)	1.1 - 11.0%	Changed from 2023
New Employment Rate - Standard	2.50%	Decrease from 2.8% in 2023
Voluntary Contribution Permitted	No

STATE DISABILITY INSURANCE

Description	Amount	Effective Date	Website
Employee Paid Family Leave Insurance (Wage base $168,600)	0.50% of employee's wage	2024	Colorado Family and Medical Leave Insurance
Employee Maximum Deduction Paid Family Leave Insurance	$843.00	2024	Colorado Family and Medical Leave Insurance

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Register with Department of Labor (see SUI) FTP File format	Send FTP file otherwise fax or mail completed CT-W4

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

FTP File format

Send FTP file otherwise fax or mail completed CT-W4

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024