Connecticut Payroll Tax Registration

If you are an employer in Connecticut who has recently hired an employee, you will need to register for payroll tax with the Connecticut Department of Revenue Services. This registration process ensures that you are in compliance with state tax laws and are able to properly withhold and remit taxes on behalf of your employees.

How Connecticut Payroll Registration Works

There are 4 payroll tax setup tasks you may need to complete in Connecticut to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Connecticut agencies or use Mosey to do it.

Connecticut Withholding Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

If you have Connecticut employees, you must register for a withholding tax account with the Connecticut Department of Revenue Services. Wages of a nonresident are subject to Connecticut withholding tax if the wages are paid for services performed in Connecticut.

1. Register for Withholding Tax
   

   Visit myconneCT, navigate to the "Business Registration" box, and then click on "New Business/Need a CT Registration Number?" to start the Withholding Tax registration process. You will receive a Tax Registration Number and tax deposit schedule in about 10 business days. You will also create a myconneCT account during the registration process.

Connecticut Paid Family and Medical Leave Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

All employers in Connecticut are covered by the Connecticut Paid Family and Medical Leave Act (known as CT Paid Leave). Employers are required to make payroll deductions (capped at 0.5%), file and pay these contributions to the CT Paid Leave Authority quarterly, and communicate with employees and the CT Paid Leave Authority about leave requests. You must also provide Connecticut employees a written notice informing them of Paid Family Medical Leave at the time of hiring, and annually thereafter.

1. Create a CT.gov Account
   

   If you don't have a CT.gov account, create one to be able to register your business for CT Paid Leave.

2. Register with CT Paid Leave Authority
   

   Register with the CT Paid Leave Authority by pressing the "Registration" button and filling out the online form, once you are logged in with your CT.gov account.

3. Instruct Your Payroll Provider to Make CT Paid Leave Contributions
   

   Instruct your payroll provider to file and pay CT Paid Leave contributions on your behalf.

4. Provide Notice to Employees
   

   Provide the sample notice in writing to all existing Connecticut employees and to all new hires at the time of hire.

Connecticut Unemployment Insurance Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

Employers in Connecticut are required to register with the Connecticut Department of Labor for an Unemployment Insurance tax account when they have paid wage of $1,500 or more in a calendar quarter, or had one or more employees in 20 different weeks. The Connecticut taxable wage base is $15,000. You cannot register prior to the employee's start date as the system does not accept future hire dates.

1. Register for an Unemployment Insurance Account
   

   Visit ReEmployCT to register for an account. If you have already registered with the Connecticut Department of Labor, click "Create an Account" under "Registered Employers." Otherwise, click "Register" under "New Employer Registration."

2. Configure Payroll with Unemployment Insurance Information
   

   Add your Employer Account Number and Unemployment Insurance contribution rate to your payroll provider.

Connecticut Unemployment Insurance Setup for Professional Corporation, Corporation

Employers must register with the Connecticut Department of Labor for an Unemployment Insurance tax account.

1. Register for an Unemployment Insurance Account
   

   Visit ReEmployCT to register for an account. If you have already registered with the Connecticut Department of Labor, click "Create an Account" under "Registered Employers." Otherwise, click "Register" under "New Employer Registration."

2. Configure Payroll with Unemployment Insurance Information
   

   Add your Employer Account Number and Unemployment Insurance contribution rate (or reimbursable status) to your payroll provider.

Connecticut's Payroll Registration Agencies

• Connecticut Department of Labor
• Connecticut Department of Revenue Services
• Connecticut Paid Leave Authority