What are the Connecticut payroll tax registration requirements?

 

If you plan to process payroll in Connecticut or hire employees who live or work there, you must register as an employer with the state. This ensures compliance with Connecticut payroll tax withholding and unemployment insurance requirements.

 

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Connecticut Registration for Income and Unemployment Taxes

Connecticut requires employers to register with two agencies:

• Connecticut Department of Revenue Services (DRS) – for state income tax withholding.
   
• Connecticut Department of Labor (DOL) – for state unemployment insurance (SUI).
   

 

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How to Register

1. Register Online

• Withholding (DRS): Use the Taxpayer Service Center (TSC) at https://portal.ct.gov/DRS to apply for a Withholding Tax Registration Number.
   
• Unemployment (DOL): Register via ReEmployCT at https://reemploy.ct.gov to receive a UI Employer Account Number.
   

2. Register by Paper

• File Form REG-1 (Business Taxes Registration Application) for withholding.
   
• File UC-1A (Employer Status Report) for unemployment insurance.
   

 

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Numbers Issued & Formats

• Withholding Tax Registration Number: 10-digit numeric code.
   
• Unemployment Insurance (UI) Account Number: 7-digit numeric code.
   

 

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Connecticut State Withholding Certificate

Form CT-W4 – Employee’s Withholding Certificate

• Required for all new hires or when employees change withholding.
   
• If not provided, employers must default to highest withholding rate.
   

 

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Connecticut Payroll Tax Rates (2025)

Minimum Wage

• $15.69/hour (effective Jan 1, 2025, indexed to inflation).
   

State Unemployment Insurance (SUI)

• Wage Base Limit: $26,100 (2025).
   
• New Employer Rate: 2.2%.
   
• Experienced Employers: 1.1% – 8.9%

 

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Connecticut Payroll Tax Deposits

Withholding Tax Payments (DRS)

• Online (Required): Pay through the Taxpayer Service Center (TSC).
   
• By Mail (limited): Mail payments with coupon Form CT-8109, though most employers must file electronically.
   

Payment Frequency:

• Weekly, Monthly, or Quarterly – depending on withholding amount.
   
• DRS assigns your schedule when you register.
   

Unemployment Insurance (DOL)

• Online (Required): File and pay via ReEmployCT.
   

 

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Connecticut Payroll Tax Filings

Department of Revenue Services (DRS)

Form CT-941 – Connecticut Quarterly Reconciliation of Withholding

• Quarterly return reporting state income tax withheld from employees.
   

Deadline: Last day of the month following the quarter.

• Q1: April 30
   
• Q2: July 31
   
• Q3: October 31
   
• Q4: January 31
   

How to File:

• Online via TSC. Paper filing is allowed only for very small employers.
   

Amendments: File an amended Form CT-941 through TSC or by paper.

 

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Form CT-W3 – Annual Reconciliation of Withholding

• Annual summary of withholding and W-2 forms.
   

Deadline: January 31.
Amendments: File amended CT-W3 with corrected W-2Cs.

 

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Form W-2 – Wage and Tax Statement

• Must provide W-2s to employees and file copies with DRS.
   

Deadline: January 31.
Amendments: Submit corrected W-2Cs with amended CT-W3.

 

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Department of Labor (DOL)

UC-2/UC-5 – Quarterly Contribution Report and Wage Report

• Used to report taxable wages and pay unemployment insurance tax.
   

Deadline: Last day of the month following the quarter.

• Q1: April 30
   
• Q2: July 31
   
• Q3: October 31
   
• Q4: January 31
   

How to File:

• Online via ReEmployCT (required).
   
• Paper allowed only if specifically approved.
   

Amendments: File amended UC-2/UC-5 through ReEmployCT.

 

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Connecticut New Hire Reporting

Requirement: All employers must report new hires and rehires within 20 days of hire to the Connecticut Department of Labor.

Information Required:

• Employer: Name, Address, FEIN
   
• Employee: Full Name, SSN, Address, Date of Hire
   

How to File:

1. Online: www.ct-newhire.com
    
2. Secure File Upload: For multiple hires.
    
3. Mail or Fax:
    
   • Mail: Connecticut New Hire Reporting Center, PO Box 2930, Hartford, CT 06104
      
   • Fax: (800) 816-1108