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 3 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 Paid Family and Medical Leave Setup for LLP, Corporation, LLC
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.
- 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.
- 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.
- 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.
- 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 LLC, Corporation, LLP
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. Note: Nonprofit organizations are required to register if they have paid wages of $1,500 or more in a calendar quarter, or employed one or more workers for any part of a day in each of 13 different weeks during a calendar year. During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter (Contributory) or elect to reimburse the Connecticut Department of Labor unemployment fund for benefits paid to terminated employees (Reimbursable).
- 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."
- Configure Payroll with Unemployment Insurance Information
Add your Employer Account Number and Unemployment Insurance contribution rate to your payroll provider.
Connecticut Withholding Tax Setup for LLC, Corporation, LLP
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.
- 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.
