Country Payroll Guide USA – Connecticut

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Key Facts

Capital
Hartford
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard rate is 6.35%

Contributions

Employers

Unemployment (State)
Unemployment (State) - 1.9% to {{ top}}%
Unemployment- New Employer (State)
Unemployment- New Employer (State) - {{ value }]%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
SUTA State Unemployment
Employment Training Tax - 0.71% to {{ top}}%
Total Employment Cost
Total Employment Cost - 23.65%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% +0.9% tax on over $200k (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Paid Family Leave Program
Paid Family Leave Program - 0.5%
Total Employee Cost
Total Employee Cost - 14.15% to 15.05%t

Minimum Wage

Minimum Wage
The minimum wage in Connecticut is 12 USD per hour.

Payroll

Payroll Cycle
Weekly, Bi-Weekly
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)
0 - 10,000 USD - 3%
Employee Income Tax (2)
10,000 - 50,000 USD - 5%
Employee Income Tax (3)
50,000 - 100,000 USD - 5.5%
Employee Income Tax (4)
100,000 - 200,000 USD - 6%
Employee Income Tax (5)
200,000 - 250,000 USD - 6.5%
Employee Income Tax (6)
250,000 - 500,000 USD - 6.9%
Employee Income Tax (7)
Over 500,000 USD - 6.99%

Working Hours

General Working Hours

40 hours or 8 hours per day.

Overtime

Overtime is paid at the rate of 150% of the regular pay for hours worked in excess of 40 hours in a workweek.

Leave

Paid Time Off

There are no statutory laws on paid leave in Connecticut.

Public Holidays

12 public holidays.

Sick Days

In Connecticut, employees are entitled to one hour of paid sick leave for every 40 hours worked when the employer has 50 or more employees. The maximum entitlement is 40 hours per year.

In addition, it is possible to carry up to 40 hours of this benefit to the following year. In addition, the employee must have completed at least 680 hours of work before they may exercise this benefit.

Maternity Leave

Connecticut has its own Family Medical Leave Act for unpaid, job protected leave for up to 16 weeks in a 24–month period. To be eligible, the employer must have more than 75 employees.

In addition, an employee must have worked for at least 1,000 hours within a 1-year period.

Paternity Leave

Paternity leave falls under the Federal and State Family Medical Leave Act.

Parental Leave

Parental leave falls under the Federal and State Family Medical Leave Act.

Other Leave

Not applicable.

Termination

Termination Process

Connecticut follows “employment at will” doctrine which means both the employee and employer are allowed to terminate the employment at any given time without a reason. Therefore, at the time of termination, the employer much pay all the necessary wages up to the day of termination.

Notice Period

There are no provisions in the law outlining notice, however, dismissal in Connecticut follows the federal Worker Adjustment and Retraining Notification Act (WARN) which outlines 60 days’ notice for mass layoffs.

Severance Pay

There is no requirement for severance pay and it is a matter of agreement between an employer and an employee.

Probation Period

Six months.

Visa

Employment Visa

Complete the Special Operators Permit Application (form MD-1). If you are self employed, you must submit a copy of your business filing from the CT Secretary of State or the most recent business income tax return indicating the applicant as a principal or owner of business.