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Intuit
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Connecticut Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UC-5B (Filing) UI Continuation Employee Quarterly Earnings Report and Continuation (Electronic Only)
Effective Date
Subform of
UC-2
Form Name
Continuation Employee Quarterly Earnings Report and Continuation (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form UC-2 and UC-5A when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
UC-5A (Filing) UI Employee Quarterly Earnings Report and Continuation (Electronic Only)
Effective Date
Subform of
UC-2
Form Name
Employee Quarterly Earnings Report and Continuation (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form UC-2 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only
Payment Methods-DIY
E-Pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
UC-2 (Filing) UI Employer Contribution Return (Electronic Only)
Effective Date
Form Name
Employer Contribution Return (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file Only
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
ACH Debit
New Hire Report (Filing) UI Report of New Hires
Effective Date
Form Name
Report of New Hires
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
CT-W3 (Filing) WH Annual Reconciliation of Withholding
Effective Date
Form Name
Annual Reconciliation of Withholding
Filing Frequency
Annual
Filing Due Dates
Electronic and paper CT-W3's are due January 31
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
CT-Withholding Payment (Electronic Only) (Payment) WH CT Withholding Payment
Effective Date
Form Name
CT Withholding Payment
Filing Frequency
Weekly Monthly
Filing Due Dates
Weekly: Due on or before the Wednesday following the weekly period during which the wages were paid. Monthly: Due the 15th day of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit
CT-941 (Filing) WH Quarterly Withholding Reconciliation
Effective Date
Form Name
Quarterly Withholding Reconciliation
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file Only
Payment Methods-DIY
E-Pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Connecticut Department of Revenue Services
Vendor Payable Name
Commissioner of Revenue Services
Mailing Address
Department of Revenue Services 450 Columbus Blvd, Ste 1 Hartford, CT 06103
Phone Numbers
CT State Tax Information 1-860-297-5962 (From Anywhere) 1-800-382-9463 (Within CT-Outside Greater Hartford area only)
Support Email
drs@po.state.ct.us
Support Website URL
http://askdrs.ct.gov/Scripts/drsrightnow.cfg/php.exe/enduser/std_alp.php
Agency Website URL
http://www.ct.gov/drs/cwp/view.asp?a=1479&q=269984&drsPNavCtr=|41594|#41596"

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lincoln's Birthday - February 12th (Not a banking holiday) Good Friday - April 19th (Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
CT Dept of Revenue Services Tax Registration No.
QuickBooks Employer Account Number Format(s)
9999999-999 or 99999999-999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Personal exemption $1000

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
CT Withholding

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Weekly CT Withholding
Effective Date
Tax Payment Name
CT Withholding
Frequency
Weekly
Liability Accrual Period
Week period beginning on Saturday and ending on Friday
Due Date
Due on or before the Wednesday following the weekly period during which the wages were paid
Threshold Requirement
More than $10,000
Quarterly CT Withholding
Effective Date
Tax Payment Name
CT Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Last day of the month following the end of the Quarter
Threshold Requirement
$2,000 or less
Monthly CT Withholding
Effective Date
Tax Payment Name
CT Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Monthly
Due Date
15th day of the following month
Threshold Requirement
Greater than $2,000 but less than or equal to $10,000

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All Employer's must make all WH Filings electronically with these rules applied: W-2/1099: 25 or more must be filed electronically CT-W3: 25 or more must be filed electronically
Employer Payment Requirements
To: All employers must make all WH Payments electronically

Agency contact information

Effective Date
Agency Name
Connecticut Department of Labor, Employment Security Division
Vendor Payable Name
Administrator Unemployment Compensation
Mailing Address
200 Folly Brook Blvd. Wethersfield, CT 06109-1114
Phone Numbers
General Information (860) 263-6000 Employer Status Unit 860-263-6550 CT State Unemployment Tax Filing Info 860-263-6470
Support Email
dol.webhelp@ct.gov
Agency Website URL
http://www.ctdol.state.ct.us/uitax/txmenu.htm

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lincoln's Birthday - February 12th (Not a bank holiday) Good Friday - April 19th ( Not a bank holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
CT Employment Security Division Registration No.
QuickBooks Employer Account Number Format(s)
99-999-99

Agency Tax Rate Detail

Effective Date
Fixed Rate
N/A
Fixed Dollar Amount
N/A
Minimum Rate
1.9%
Maximum Rate
6.8%
New Employer Rate
3.4%
New Construction Rate Details
No Construction rates provided by agency

Employer Wage Base

Effective Date
Wage Base Amount
$15,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Trust Fund Solvency Tax (Fund Tax)
Creditable to FUTA
Yes
Fixed Rate
1.4%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$15,000.00

Verification Tracking

Last Verified Date
10-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
CT Unemployment Insurance

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly CT Unemployment Insurance
Effective Date
Tax Payment Name
CT Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All Employers are required to file electronically.
Employer Payment Requirements
All Employers are required to pay electronically.

Electronic Form Requirement Detail

Form ID
CT-941
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-file or e-pay through Quickbooks.
Payment Enrollment Instructions
Not Applicable
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Connecticut Fast-File Web site. If you file the form and have a liability due, you must submit your payment the same time that you e-file. To log in to the Connecticut Fast-File Web site, you must use Connecticut Tax Registration Number (no hyphens) and your 5-8 character Personal Identification Number (PIN). If this is the first time you've logged in to the site, use your ZIP code as your PIN. Alternatively, you can print and mail your form.
CT-Withholding Payment (Electronic Only)
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments. The WH Penalty is applied to balances in the following order: 1) Penalty 2) Interest 3) Liability
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on the Connecticut Fast-File Web site. If you file the form and have a liability due, you must submit your payment the same time that you e-file. To log in to the Connecticut Fast-File Web site, you must use Connecticut Tax Registration Number (no hyphens) and your 5-8 character Personal Identification Number (PIN). If this is the first time you've logged in to the site, use your ZIP code as your PIN. Alternatively, you can print and mail your form.
UC-2
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments. The Unemployment Insurance Penalty is applied to balances in the following order: 1) Fees 2) Interest 3) Penalty 4) Liability
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-Pay and submit the e-payment.
Alternative Submission Process
File directly on the Connecticut Department of Labor Web site. Click on the File Your Taxes On-Line Here! link. If you have not already done so, you need to create your own unique User ID and Password to log in to the Connecticut Department of Labor Web site. Alternatively, you can print and mail your form and check.
UC-5A
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Connecticut Department of Labor Web site. Click on the File Your Taxes On-Line Here! link. If you have not already done so, you need to create your own unique User ID and Password to log in to the Connecticut Department of Labor Web site. Alternatively, you can print and mail your form and check.
UC-5B
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Connecticut Department of Labor or Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Connecticut Department of Labor Web site. Click on the File Your Taxes On-Line Here! link. If you have not already done so, you need to create your own unique User ID and Password to log in to the Connecticut Department of Labor Web site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.ct.gov/drs/cwp/view.asp?a=1479&q=269984&drsPNavCtr=|41594|#41596
Is there a registration fee?
No
What is the name of the form to use for registration?
REG-1
What is the link to the form for registration?
https://portal.ct.gov/DRS/DRS-Forms/Registration/ApplicationsRegistrations
Additional information about the registration for this state.
This page begins the online registration process. For any assistance call 860-297-5962. At the end of the registration process the client will receive a temporary account number (Do Not Use this number in our system for filing). Client will receive a permanent number within 7-10 working days via mail. If the permanent account number is needed sooner please visit a local DOR branch office for same day service. If filing via paper, make sure to fill out the REG-1 form. When filing via paper, this must be mailed or brought in by hand to a local DOR branch. Permanent account numbers will be issued immediately if brought in by hand. There are fees associated with registration. If we have the AID, we can turn on ACH payment method.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://wage.ctdol.state.ct.us/cters/index.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Status Report for Unemployment Compensation (UC-1A)
What is the link to the form for registration?
http://www.ctdol.state.ct.us/uitax/uc1a-700_06-08.pdf
Additional information about the registration for this state.
Help for completing Form UC-1a. Form can be filled out online, printed and then faxed or mailed: http://www.ctdol.state.ct.us/uitax/uc1a-onlineinst.html State prefers online registration. After submission of online registration, there is a printable confirmation page that shows the new Account Number and the new ER rate. Employer must have paid wages to an employee before an account number can be issued. If an employee has not been paid a confirmation number will be issued at the end of the online application process and the account number will be received in the mail in 7-10 business days. If you acquire a new business you must indicate this during the application process or it will cause delays in processing all current and future payroll related documents. If the client prefers to register by paper, download the UC-1A form from the link and fax it to 860-263-6567. The DOL will contact the customer within 7-10 business days with their account number and rate. Any issues or questions with online registration please call 860-263-6550.

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