State guide
How to Register for Connecticut Payroll Taxes
Let a dedicated tax manager file your Connecticut registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
3 accounts: DRS, Labor and CT Paid Leave
$27,000 UI wage base in 2026
1.9% new employer UI rate in 2026, all-in
New hires due within 14 days
Done for you
Connecticut accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Connecticut that means a withholding account with the Department of Revenue Services, an unemployment account with the Connecticut Department of Labor and a CT Paid Leave employer account.
- One tax manager who owns your file
- DRS, Labor and Paid Leave registrations filed with you
- New hire reporting set up for the 14-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows Connecticut employer accounts. Use it alone or with managed payroll.
Quick answer
Connecticut payroll tax registration at a glance
Connecticut employers usually open three accounts. The Department of Revenue Services (DRS) handles income tax withholding through myconneCT. The Connecticut Department of Labor (CTDOL) handles unemployment insurance through ReEmployCT. The CT Paid Leave Authority collects the employee-paid Paid Leave contribution.
In 2026, unemployment tax applies to the first $27,000 of each employee's wages, and the new employer rate is 1.9%. That is the full new employer rate: the 1.0% fund solvency tax is added only to experience-rated employers' charged rates. CT Paid Leave is 0.5% of wages up to the Social Security wage base ($184,500 in 2026), deducted from employees with no employer match. New hires are reported to CTDOL within 14 days.
Who must register
Who registers in Connecticut
Most employers need all three accounts.
| Situation | Connecticut requirement |
|---|---|
| You have an office or do business in Connecticut and withhold federal income tax | Register with DRS for Connecticut withholding |
| You have one or more employees, full or part time | Register with CTDOL in ReEmployCT |
| You paid $1,500 in a quarter or had a worker in 20 different weeks | You are liable for Connecticut unemployment tax |
| You have 1 or more employees in Connecticut | Most employers are covered by CT Paid Leave and must register |
| You have employees | Carry workers' compensation; the Commission says this applies to nearly all employers |
Registration steps
How to register in Connecticut
Three online registrations, then new hire reporting.
- Register for withholding with DRS in myconneCT. If your business already has a DRS account for another tax, add withholding as an additional tax.
- Note your DRS registration number. Use it on all DRS withholding forms; do not use your Labor Department number on DRS forms.
- Register with CTDOL online in ReEmployCT. Every employer with one or more employees, full or part time, must register.
- Register with CT Paid Leave. This is required even if a payroll provider batch-enrolled your business.
- Collect Form CT-W4 from each new employee when hired. If an employee doesn't complete one, withhold at 6.99% with no exemption.
- Report each new hire to CTDOL within 14 days online (20 days if you report by fax or mail).
More than withholding
Withholding, UI and Paid Leave
Connecticut adds a Paid Leave account on top of withholding and unemployment.
On your own
- Separate DRS, Labor and Paid Leave sign-ups
- A remitter class that can change each year
- A 14-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files all three with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your federal EIN and business details for DRS and CTDOL
- The date you first paid wages in Connecticut
- A CT.gov account for CT Paid Leave and online new hire reporting
- Form CT-W4 from each new employee
- Form CT-W4NA from nonresidents who work partly outside Connecticut, if you use it to allocate wages
Accounts
What you end up with
Three accounts, three numbers.
- A DRS withholding registration for remittances, Form CT-941 and Form CT-W3.
- A CTDOL unemployment account in ReEmployCT for quarterly Tax and Wage Reports.
- A CT Paid Leave employer account for quarterly contribution reports and payments.
Rates
Connecticut 2026 payroll tax numbers
Figures published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $27,000 per employee (2026) |
| New employer UI rate | 1.9% (2026), the full rate; the fund solvency tax is not added on top |
| Experienced UI rate range | 1.1% to 9.9% (2026), including the 1.0% fund solvency tax added to each experience-rated employer's charged rate |
| CT Paid Leave contribution | 0.5% of wages up to the Social Security wage base ($184,500 in 2026), paid by employees; no employer match |
| Withholding with no CT-W4 | 6.99%, the highest marginal rate, with no exemption |
Pitfalls
Connecticut mistakes to avoid
Most problems come from missed accounts and dates.
- Skipping CT Paid Leave registration. You must register yourself even if a payroll provider enrolled you.
- Using the wrong number on DRS forms. The Labor Department number does not belong on DRS returns.
- Reporting new hires late. Online reports are due in 14 days, not 20.
- Missing an exempt employee's renewal. Employees claiming exemption must give you a new CT-W4 by February 15 each year, or you withhold at 6.99%.
- Skipping zero filings. CT-941 is due each quarter even if no tax was withheld, and CTDOL requires zero-wage reports.
Related duties
Other Connecticut employer obligations
These run alongside the tax accounts.
- New hire reporting. Report each new hire to CTDOL within 14 days online, or 20 days by fax or mail. Rehires after a 60-day separation count as new hires, and independent contractors paid $5,000 or more in 12 months are reported too.
- CT Paid Leave notice. Give employees the Notice of Employee Rights under CT FMLA and CT Paid Leave at hire and every year.
- Workers' compensation. With few exceptions, all Connecticut employers must carry it. Out-of-state employers must cover employees working in Connecticut.
Filing calendar
Connecticut deadlines after registration
Electronic filing for everything.
- Withholding payments: weekly remitters by the Wednesday after the weekly period, monthly remitters by the 15th of the next month, quarterly remitters by the last day of the month after the quarter. Most new employers start as quarterly remitters.
- Form CT-941: filed electronically by April 30, July 31, October 31 and January 31, even with no tax due.
- Form CT-W3 and W-2s: filed electronically by January 31.
- CTDOL Tax and Wage Reports: filed and paid electronically by April 30, July 31, October 31 and January 31.
- CT Paid Leave contributions: quarterly; no penalty or interest if paid by the last day of the month after the quarter.
Official links
Connecticut agency links
Official forms, rates and guidance.
- Connecticut Department of Revenue Services: New Employer Information
- Connecticut Department of Revenue Services: IP 2026(1), Connecticut Employer's Tax Guide
- Connecticut Department of Labor: Unemployment Tax Rate for Calendar Year 2026
- Connecticut Department of Labor: Tax Rates and Taxable Wage Base
- Connecticut Department of Labor: Employer's Guide to Unemployment Compensation
- Connecticut Department of Labor: New Hire Reporting
- CT Paid Leave: Employers
- CT Paid Leave: Register Your Business
- CT Paid Leave: Remit Contributions
- Connecticut Workers' Compensation Commission: About workers' compensation insurance
- Connecticut General Statutes, Chapter 567 (Sections 31-225a and 31-254)
Connecticut registration questions
How do I register for Connecticut payroll taxes?
Register for withholding with the Department of Revenue Services in myconneCT, register with the Connecticut Department of Labor in ReEmployCT, and register with CT Paid Leave.
What is the Connecticut new employer unemployment rate?
For 2026 it is 1.9%, applied to the first $27,000 of each employee's wages. The 1.0% fund solvency tax is not added on top; it applies to experience-rated employers, whose rates run from 1.1% to 9.9%.
Do I have to register for CT Paid Leave if my payroll provider enrolled me?
Yes. The CT Paid Leave Authority requires every covered employer to register, even when a payroll provider or third-party administrator batch-enrolled the business.
Who pays the CT Paid Leave contribution?
Employees. Employers deduct 0.5% of wages up to the Social Security wage base and remit it quarterly. There is no employer match.
How fast must I report new hires in Connecticut?
Within 14 days of hire when you report online, or 20 days by fax or mail.
How often do I pay Connecticut withholding?
It depends on your remitter class. DRS sets weekly, monthly or quarterly remitting from your look-back liability, and most new employers start as quarterly remitters. Form CT-941 is filed every quarter.
I am the only employee of my S corporation. What do I need in Connecticut?
If you pay yourself wages, you need the DRS withholding account. CTDOL counts paid S corporation officers as employees, so the unemployment account generally applies too. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance, and Connecticut adds a Paid Leave account. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Connecticut state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Connecticut with you
A dedicated tax manager files your DRS, Connecticut Department of Labor and CT Paid Leave registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Connecticut state agency pages. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
- Florida payroll tax registration guide
- New York payroll tax registration guide
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- Illinois payroll tax registration guide
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- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- New Hampshire payroll tax registration guide
- Maine payroll tax registration guide
- Rhode Island payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Connecticut Department of Revenue Services (DRS), New Employer Information
- DRS, IP 2026(1), Connecticut Employer's Tax Guide, Circular CT (PDF)
- Connecticut Department of Labor (CTDOL), Information on Unemployment Tax Rate for Calendar Year 2026
- CTDOL Knowledge Base, What are the Tax Rates and Taxable Wage Base?
- CTDOL, Employer's Guide to Unemployment Compensation (updated April 23, 2026, PDF)
- CTDOL, New Hire Reporting
- CT Paid Leave Authority, I am an Employer
- CT Paid Leave Authority, Register Your Business
- CT Paid Leave Authority, Remit Contributions
- Connecticut Workers' Compensation Commission, About workers' compensation insurance
- Social Security Administration, Contribution and benefit base
- Connecticut General Statutes, Chapter 567, Unemployment Compensation (current revision posted on cga.ct.gov)