Connecticut payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Connecticut Employers:

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as a Connecticut employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  Connecticut employers	What is this?
  Make sure your business is registered with the Connecticut Department of Revenue	Allows your business to file and pay taxes in Connecticut More info >
  Make sure your business is registered with the Connecticut Department of Labor	Allows your business to pay required unemployment insurance in Connecticut More info >
  Make sure your business is registered for Connecticut Paid Family and Medical Leave	Allows your business to pay required PFML insurance in Connecticut More info >
  Provide OnPay with your Connecticut Tax ID and deposit schedule	The employer identification number issued by the Connecticut Department of Revenue More info >
  Provide OnPay with your Connecticut Unemployment ID	A 10-digit number (00-00000-0-00) unique to your account with the Connecticut Department of Labor More info >
  Provide OnPay with your Connecticut Unemployment (SUI) Rate	A tax rate you receive annually from the Connecticut Department of Labor More info >
  Provide your Connecticut PFML ID	A 9-digit number (Ex: P123456789) assigned to you when you register your business for Connecticut Paid Family Medical Leave More info >

• Taxes and filings OnPay handles for Connecticut Employers

  Withholding Tax

  Form CT-WH	Weekly Withholding Payment	- Semi-weekly
  Form CT-WH	Monthly Withholding Payment	- Monthly
  Form CT-941	Quarterly Withholding Reconciliation	- Quarterly
  Form CT-W3	Annual Reconciliation/W-2 Transmittal	- Annual
  Form W-2	Wage and Tax Statement	- Annual

  Unemployment Insurance Tax

  Forms UC-2 / UC-5A	Connecticut Quarterly Tax and Wage Report	- Quarterly
  New Hire Report	Connecticut New Hire Reporting Form	- As required

Where you can find the tax account numbers needed

If you're an existing employer who has previously run payroll in Connecticut, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Connecticut, you will need to register your business with the Connecticut Department of Revenue and the Connecticut Department of Labor. This must be completed for OnPay to be able to file and pay your Connecticut taxes.

Withholding Tax Account Number

Existing Connecticut Employer: 

You can find your withholding account number on notices received from the Department of Revenue.

New Connecticut Employer: Register with the Connecticut Department of Revenue

1. Register your business on myconneCT revenue services
2. Select Create a Username, and follow the prompts
3. You should receive your permanent CT Tax Registration Number and tax deposit schedule in approximately 10 business days when registering online, or immediately when registering in person
4. The last 3 digits of the withholding account number are always "000"

You must register with this department if you have any employees that work in Connecticut. If your business is located out of the state, but some of your employee's primary work location is in Connecticut, you will need to register with this agency.

Unemployment Account Number and Tax Rate

Existing Connecticut Employer:

• You can find your Unemployment Account Number on notices received from the Department of Labor
• Your Unemployment Tax Rate can also be found on the right-hand side of the Tax Rate Notice

New Connecticut Employer: Register with the Connecticut Department of Labor

1. Register your business online at ReEmployCT, Connecticut's Wage & Tax reporting system
2. Click Register under "New Employer Registration", then follow the remaining prompts
3. You should receive your CT Unemployment Number instantly
4. You will receive a confirmation letter in the mail within one week

You must register with this department if you have any employees that work in Connecticut. If your business is located out of the state, but some of your employee's primary work location is in Connecticut, you will need to register with this agency.

New employers generally have a rate of 3% for SUTA with a wage base of $10,000.

Paid Family and Medical Leave Account ID

Existing Connecticut Employer: 

• You can find your Connecticut Paid Family and Medical Leave Account ID on any CTPFML notices you've received.
• This account can only be created after your business has been registered at ct.org.

New Connecticut Employer: Register with the Connecticut Department of Labor

1. Visit Ctpaidleave.org and click SIGN IN in the upper right corner
2. Click SIGN UP NOW
   • If you haven't yet registered your business atct.org account, you'll be prompted to do so
   • After you've registered with ct.org, you'll be redirected to the CTpaidleave.org site
3. Click SIGN IN in the upper right and log in with your ct.gov credentials
4. Select REGISTER YOUR BUSINESS in the blue bar across the top of the page
5. Click START next to Step 2

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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