As an employer in Connecticut, it is important to understand the process of payroll tax registration. This involves registering with the Connecticut Department of Revenue Services (DRS) to fulfill your obligations in withholding and remitting 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.
Use Mosey to register for payroll tax in Connecticut.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
Connecticut Unemployment Insurance Setup
Employers in Connecticut are required to register with the Connecticut Department of Labor for an Unemployment Insurance tax account. The Connecticut taxable wage base is $15,000. Note: You cannot register prior to the employee's start date as the system does not accept future hire dates.
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 Paid Family and Medical Leave Setup
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 Withholding Tax Setup
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.
