Connecticut

$16.94 / hour

Governor Lamont Announces Connecticut’s Minimum Wage Will Increase to $16.94 on January 1, 2026 (press release of 9/03/2025): "beginning on January 1, 2026, Connecticut’s minimum wage will increase" to $16.94 per hour.

Effective

2026-01-01

Checked

2026-08-09

1.5%

Each employer shall pay one and one-half times an employee's regular rate of pay after 40 actual hours worked in the workweek, subject to specific exemptions.

Checked

2026-08-10

In Connecticut, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective

2024-03-11

Checked

2026-08-09

Except as otherwise provided by statute, each employer shall pay all wages, salary, or other compensation due each employee weekly or once every two weeks on a regular payday designated in advance.

Checked

2026-08-10

An employee who voluntarily terminates employment or is laid off must be paid on the next regular payday. If the employee is discharged, all wages are due no later than the next business day.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay stub / wage statement requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer may not withhold or divert wages unless the deduction is required or empowered by state or federal law, authorized in writing by the employee on a commissioner-approved form, or falls within another express authorization in section 31-71e.

Checked

2026-08-10

An employer may pay wages by cash, negotiable check, direct deposit upon the employee's written or electronic request, or payroll card if the requirements of section 31-71k are satisfied.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general meal & rest breaks requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Hours worked include all time an employee is required to be on the employer's premises, on duty, or at the prescribed workplace and all time the employee is employed or permitted to work; qualifying employer-benefiting travel time is working time and must be paid.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employee compensated solely by commission must be paid weekly an average of at least the minimum fair wage for each hour worked, and all commissions must be settled in full at least once each month.

Checked

2026-08-10

For an incentive plan based on results, including bonuses, the employee must receive weekly at least the minimum fair wage for every hour worked and the earned balance must be settled at least once monthly.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employee earns 1 hour of paid sick leave for every 30 hours of time actually worked to a maximum of 40 hours per benefit year, regardless of the number of hours worked per week (Connecticut Department of Labor, Paid Sick Leave FAQ).

Checked

2026-08-10

0.5%

The Connecticut Paid Leave program is entirely employee-funded through a payroll deduction of 0.5%, which began on January 1, 2021.

Effective

2021-01-01

Checked

2026-08-10

An eligible employee who has worked for the employer for at least three consecutive months may take up to 12 weeks of unpaid, job-protected CTFMLA leave during a 12-month period for qualifying reasons.

Effective

2022-01-01

Checked

2026-08-10

If an employer maintains an office or transacts business in Connecticut and is considered an employer for federal withholding purposes, it must withhold Connecticut income tax whether or not its payroll department is located in Connecticut.

Effective

2026-01-01

Checked

2026-08-10

6.99%

For any employee who does not complete Form CT-W4, you are required to withhold at the highest marginal rate of 6.99% without allowance for exemption. You are required to keep Form CT-W4 in your files for each employee (Connecticut Employer’s Tax Guide, Circular CT).

Checked

2026-08-10

When supplemental compensation is paid with regular wages, compute withholding as if both were one payment. When paid separately after tax was withheld from regular wages, compute tax on the combined amount and subtract the tax already withheld from regular wages.

Effective

2026-01-01

Checked

2026-08-10

For a qualifying jurisdiction in which the employee works for you, calculate the prorated tax amount for Connecticut by subtracting the prorated tax amount for each qualifying jurisdiction in which the employee works for you from the Connecticut income tax that would otherwise be required to be deducted and withheld from the employee’s total wages. Wages paid for services performed entirely outside of Connecticut are not subject to Connecticut income tax withholding (Connecticut Employer’s Tax Guide, Circular CT; Form CT-W4NA).

Effective

2026-01-01

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1.9% · wage base $27,000

Taxable wage base: $27,000 per employee per year. Experience-rated employer rates: 0.1% to 10.0%. New employer rate: 1.9%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

With few exceptions, all employers in the State of Connecticut are required to have workers' compensation insurance for their employees, as defined under the Workers’ Compensation Act. Insurance can be obtained through licensed insurance companies, self-insurance, or mutual insurance organizations (group self-insurance) (Connecticut Workers’ Compensation Commission, About workers’ compensation insurance).

Checked

2026-08-10

For 2026, liability over $10,000 makes an employer a weekly remitter; liability over $2,000 but not over $10,000 makes it monthly; and liability of $2,000 or less makes it quarterly, with payments due under each class's schedule.

Effective

2026-01-01

Checked

2026-08-10

A registered employer must file Form CT-941, Connecticut Quarterly Reconciliation of Withholding, for each calendar quarter, even if no Connecticut income tax was withheld, unless a specific filing exception applies.

Effective

2026-01-01

Checked

2026-08-10

File every state copy of federal Form W-2 reporting Connecticut wages with Form CT-W3, Connecticut Annual Reconciliation of Withholding, by January 31, even if no Connecticut income tax was withheld.

Checked

2026-08-10

Employers with offices in Connecticut or transacting business in Connecticut are required to report new hires to the Department of Labor (DOL) within 20 days of the date of hire. New hires are workers not previously employed by your business, or workers rehired after having been separated from your business for more than sixty consecutive days (Connecticut Employer’s Tax Guide, Circular CT).

Checked

2026-08-10

25%

In Connecticut, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay equity requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer must provide an applicant the position's wage range upon the earlier of the applicant's request or before or at an offer of compensation, and provide an employee the employee's wage range upon hire, a position change, or the employee's first request.

Effective

2021-10-01

Checked

2026-08-10

Connecticut prohibits employers from asking prospective employees about their previous salary history during the hiring process.

Effective

2019-01-01

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general wage theft & notices requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Employers must use the applicable Connecticut labor notices and posting rules, including industry regulation posters and specific notices for wage payment, paid sick leave, prevailing wage, and employment of minors as applicable.

Checked

2026-08-10

In Connecticut, the governing rule for child labor is federal: The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Connecticut, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Connecticut's official publisher, linked here, is where to confirm.

Checked

2026-08-16

0%

An employer starting a new business that is not already registered with DRS must register for Connecticut income-tax withholding through myconneCT; there is no fee for withholding-tax registration.

Effective

2026-01-01

Checked

2026-08-10

Employers must keep true and accurate records for each employee showing the items required by section 31-60-12, including daily and weekly hours, basic and overtime wages, additions or deductions, and total wages, and retain them for three years.

Checked

2026-08-10

10%

The penalty for late payment or underpayment of Connecticut withholding tax is 10% of the amount due, and interest on a late or amended return is 1% per month or fraction of a month from the due date until payment.

Effective

2026-01-01

Checked

2026-08-10

25%

DRS has six years after an income-tax withholding return is filed to assess a deficiency if omitted Connecticut wages properly includible exceed 25% of the Connecticut wages stated on the return.

Effective

2026-01-01

Checked

2026-08-10