2025 YEAR END
Withholding
Withholding requirements
Employers and payers must Form CT-W4 Employee’s Withholding Certificate.
Supplemental rate
The withholding rate is table-based.
State Unemployment Insurance (SUI)
Wage base
$26,100
Contributions
Rates range from 1.1% to 8.9%.. A fund solvency tax of 1.0% is included.
New employers use a rate of 2.2%.
More information
- FUTA Credit Reduction: Connecticut employers face a higher federal unemployment tax rate for 2025 due to a federal loan repayment status.
- PFML Tax: Employees pay a separate 0.5% tax for the state’s Paid Family and Medical Leave program.
Labor
Minimum wage
$16.35
Termination Pay
- For fired employees: Employers must issue the final paycheck by the next business day following termination. This applies to involuntary separations, including layoffs.
- For quitting employees: If an employee voluntarily resigns, their final paycheck is due on the next regularly scheduled payday.
More information
- Overtime: Overtime must be paid at a rate of one and one-half times the regular hourly rate for all hours worked over 40 in a workweek.
- Paid Sick Leave: Connecticut’s paid sick leave law was updated for 2025. Employees accrue leave at a higher rate (1 hour per every 30 hours worked), and the law’s coverage has expanded.
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
N/A
New hire reporting form
N/A
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
The PFML program provides wage replacement benefits to eligible employees who need to take time off from work for specific family or medical reasons.
Last Updated
09/10/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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