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Payroll and Benefits Guide United States – Connecticut

Last updated: Mar 03, 2026

Currency
United States Dollar (USD)
Employer Taxes
11.55% – 24.75%
Payroll Frequency
Weekly/ Bi Weekly
Employee Costs
8.55%
Capital
Hartford
Date Format
mm/dd/yyyy
Fiscal Year
1 January - 31 December
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Contribution

Employer Payroll Contributions
1.1% – 8.9% State Unemployment Insurance (SUI), applied on the first 26,100 USD of each employee’s wages.

Rates are determined based on the employer’s experience rating and the applicable tax schedule.

2.2% State Unemployment Insurance – New Employer, applied on the first 26,100 USD of each employee’s wages.
6.20% Federal Insurance Contributions Act (FICA) - Social Security, applied on salary up to 176,100 USD per year.
1.45% Federal Insurance Contributions Act (FICA)  – Medicare.

An additional 0.9% should be withheld from employees earning above 200,000 USD per year.

0.60% – 6.00% Federal Unemployment Tax Act (FUTA), applied on salary up to 7,000 USD per year.

Employers who pay their state unemployment tax in full and on time are eligible for a 5.4% tax credit, reducing the FUTA rate to 0.6%.

11.55% – 24.75% Total Employment Cost

 

Employee Payroll Contributions
6.20% Federal Insurance Contributions Act (FICA) - Social Security, applied on salary up to 176,100 USD per year.
1.45% Federal Insurance Contributions Act (FICA)  – Medicare.

An additional 0.9% should be withheld from employees earning above 200,000 USD per year.

7.65%-8.55% Total Employee Cost
State Employee Income Tax Annual
State Tax – Single
2.00% Up to 10,000 USD
4.50% 10,000 – 50,000.00 USD
5.50% 50,000 – 100,000.00 USD
6.00% 100,000 – 200,000.00 USD
6.50% 200,000 – 250,000.00 USD
6.90% 250,000 – 500,000.00 USD
6.99% Above 500,000 USD
State Tax – Married – Joint Filing
2.00% Up to 20,000 USD
4.50% 20,000 – 100,000.00 USD
5.50% 100,000 – 200,000.00 USD
6.00% 200,000 – 400,000.00 USD
6.50% 400,000 – 500,000.00 USD
6.90% 500,000 – 1,000,000.00 USD
6.99% Above 1,000,000 USD
Standard Deduction and Personal Exemption
Single 15,000 USD
Married – Joint Filing 24,000 USD
Federal Employee Income Tax Annual
Federal Tax – Singles
10.00% Up to 11,925 USD
12.00% 11,925 – 48,475 USD
22.00% 448,475 – 103,350 USD
24.00% 103,350 – 197,300 USD
32.00% 197,300 – 250,525 USD
35.00% 250,525 – 626,350 USD
37.00% Above 626,350 USD
Federal Tax – Married – Joint Filing
0.00% Up to 23,850 USD
12.00% 23,850 – 96,950 USD
22.00% 96,950 – 206,700 USD
24.00% 206,700 – 394,600 USD
32.00% 394,600 – 501,050 USD
35.00% 501,050 – 751,600 USD
37.00% Above 751,600 USD
Federal Tax – Heads of Household
10.00% Up to 17,000 USD
12.00% 17,000 – 64,850 USD
22.00% 64,850 – 103,350 USD
24.00% 103,350 – 197,300 USD
32.00% 197,300 – 250,500 USD
35.00% 250,500 – 626,350 USD
37.00% Above 626,350 USD
Standard Deduction and Personal Exemption
15,000 USD Single
30,000 USD Married Filing Jointly
22,500 USD Head of Household

Minimum Wage

General

The minimum wage is 16.35 USD per hour.

The Federal minimum wage rate is 7.25 USD per hour.

 

Payroll

Payroll Cycle

In general, employees in Connecticut are paid weekly or every two weeks.

13th Salary

There are no provisions in the law regarding 13th salaries.

Working Hours

General

The workweek is a maximum of 40 hours per week or 8 hours per day.

Overtime

Connecticut adheres to the Fair Labor Standards Act (FLSA), and work in excess of 40 hours per week is considered overtime and paid at the rate of 150% of the regular pay.

If employees are scheduled to work on weekends or rest days, no additional payment is required. However, should an employer request an employee to work in exceptional circumstances on these days, then overtime is paid at the rate of 150% of the regular pay.

Leave

Annual Leave (vacation)

Connecticut does not have any state laws that govern paid time off. However, it is common for employers to decide whether to offer paid or unpaid vacation leave.

This must comply with employment law and must be stipulated in the collective bargaining agreements.

Public Holidays

Public holidays are not mandatory paid days off, but employers commonly allow workers to take federal holidays as paid days off.

Some companies might also agree to allow workers to take off state holidays; workers can find specific state holiday dates from their local government.

Usually when an agreed public holiday falls on a weekend, a day off in lieu is given on the Friday before or the Monday after the holiday.

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
19 January 2026 Monday Martin Luther King, Jr. Day Standard holiday
16 February 2026 Monday Washington’s Birthday Standard holiday
3 April 2026 Friday Good Friday Standard holiday
25 May 2026 Monday Memorial Day Standard holiday
19 June 2026 Friday Juneteenth National Independence Day Standard holiday
3 July 2026 Friday Independence Day (Observed) Standard holiday
7 September 2026 Monday Labor Day Standard holiday
12 October 2026 Monday Columbus Day Standard holiday
11 November 2026 Wednesday Veterans Day Standard holiday
26 November 2026 Thursday Thanksgiving Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday

Sick Days

It is common for an employer to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons (maternity leave, serious illnesses, or if the employee needs to care for a spouse or child).

Employees are eligible for FMLA if they have worked for their employer for at least one year, completed a minimum of 1,250 hours over the past year, and worked at a location where the company employs 50 or more employees within 75 miles.

FMLA eligible employees are entitled to:

  • 12 working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.
  • Leave for the adoption or foster care of a child and care for the newly placed child within one year of placement.
  • Care for the employee’s spouse, child, or parent who has a severe health condition.
  • Leave in the event of a serious health condition that makes the employee unable to perform the essential functions of their job.
  • Any qualifying exigency arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on “covered active duty.”

Or

  • 26 working weeks of leave during a single one-year period to care for a covered service member with a serious injury or illness if the eligible employee is the service member’s spouse, son, daughter, parent, or next of kin (military caregiver leave).

In addition to the FMLA, state law grants 1 hour of paid sick leave for every 40 hours of work when an employer has more than 50 employees.

The maximum amount of sick leave that an employee can accrue is 40 hours per year.

For employers with more than 75 employees, there is also the Connecticut Family and Medical Leave Act (CTFMLA), which entitles the employees (once they have completed one year of service and worked at least 1,000 hours within that year) to up to 16 weeks of unpaid leave within a 24-month timeframe.

In addition to the protection of the FMLA, there is the Pregnancy Discrimination and Accommodation in the Workplace, which entitles employees (only for companies of 3 or more employees), with unpaid pregnancy leave due to disability related to pregnancy or childbirth, of an average of six to eight weeks.

Maternity Leave

Maternity leave falls under the FMLA, the CTFMLA, and Pregnancy Discrimination and Accommodation in the Workplace (see Sick Leave).

Paternity Leave

Paternity leave falls under the FMLA  (see Sick Leave).

Parental Leave

Parental leave falls under the FMLA (see Sick Leave).

Other Leave

  • Jury Duty: Full-time employees (working at least 30 hours) are entitled to job-protected, paid leave of their regular pay for the first 5 days of jury duty, as a witness in a case, responding to a subpoena, or acting as a plaintiff or defendant in the courts. Employees must provide a copy of the jury summons to the employer as evidence of requirement.
  • In addition to the federal law USERRA, Connecticut law provides protection against discrimination for members of U.S. armed forces, reserves, National Guard, commissioned corps of the public health service, and any other category of persons designated by the president in a time of war or emergency.

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

Except in mass dismissals or as provided for in an employment contract or a collective bargaining agreement, U.S. law does not impose a formal notice period to terminate an individual employment relationship, and employment is stipulated “at will.”

This means that either the employer or the employee may end the employment relationship without giving either notice or reason, provided it is not illegal, notable discrimination on the grounds of a category protected by law, etc., and as per the Federal Worker Adjustment and Retraining Notification Act (WARN).

Salary payment interval / date Final payment on termination Bank account/payment-method requirement
Wages must be paid weekly or at least once every two weeks, on a regular payday designated in advance by the employer; the payday must be no later than 8 days after the end of the pay period.
  • If the employee is discharged/terminated (involuntarily), the employer must pay all wages due no later than the next business day after the date of termination.
  • If the employee voluntarily quits/resigns or is laid off, the employer must pay all wages due by the next regular payday for the pay period. 
Employers may pay wages by cash or negotiable check; with the employee’s written or electronic request (and for certain state employees, unless the employee opts-out) payment by direct deposit into an account at a bank or credit union is permitted.

Notice Period

In Connecticut, most employees are employed “at-will,” and either party can terminate the employment relationship without notice.

An employer’s policy or employee contract governs whether earned, unused vacation is paid on separation

While there is no official notice period, common practice is 2 weeks.

Severance Pay

Except as otherwise provided in an employment contract or collective bargaining agreement, employers are not required to pay severance.

Many employers choose to offer severance pay based on the length of employment.

Probation Period

There are no provisions in the law regarding probation or trial periods. However, it is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.

Minimal Statutory Termination Costs 

Some states require PTO balances to be paid out during termination, also any bonuses or commissions that were promised in the employment contract

Immigration

Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States.

An employer seeking to hire a foreign national may file a petition with the United States Department of Homeland Security/United States Citizenship and Immigration Services (“USCIS”) for an employment visa on behalf of the prospective employee.

If the petition is approved, the prospective employee must obtain a “visa stamp” from a United States embassy or consulate (Canadian citizens are exempt from this requirement).

To get a temporary U.S. work visa, an employer must file a petition with U.S. Citizenship and Immigration Services (USCIS). An approved petition must be part of the visa request. The types of visas include:

  • H-1B – for applicants with a college degree hired to do specialized work. The visa is valid for three years and can be extended for an additional three years. The visa is connected to the employer that filed the petition. If there is a change of employer, the new employer must repeat the process. There are 65,000 H-1B visas available each year.
  • H-1B1 – for applicants with a college degree from Chile and Singapore. The US government grants up to 1,400 visas to Chilean citizens and 5,400 from Singapore each year.
  • H-2A – for temporary or seasonal agriculture work. It is limited to citizens of qualified countries. Usually valid for up to 1 year and can be extended to a maximum of 3 years.
  • H-2B – for temporary non-agricultural work. These visas are limited to citizens of qualified countries. Usually valid for up to 1 year and can be extended to a maximum of 3 years.
  • L – for intercompany transfers (people transferred from a foreign company to a US branch of the company.) The applicant must have been employed at the company for a year before the transfer and work in a managerial level position or higher with specialized knowledge.
  • 0 – for people with extraordinary ability in science, arts, education, business, or athletics.

The standard procedure is to obtain a short-term work visa and then apply for an immigrant visa after the employee has started working in the United States.

For those seeking employment-based immigrant visas:

  • E-1 – highest priority employment for those with extraordinary ability in science, arts, education, business, and athletics.
  • E-2 – for those with advanced degrees or exceptional ability.
  • E-3 – for skilled workers and professionals, as well as unskilled workers.
  • E-4 – members of certain immigrant groups.
  • E-5 – immigrant investors in US companies (substantial investment).

Alternatively, an employer may sponsor a potential employee’s application for permanent resident status, referred to as a “green card,” if the employee can establish that the potential employee is a multinational executive/manager transferee, has unique skills, or has been offered a job in the United States.

The employer must have been unable to recruit a U.S. worker who meets the position’s minimum requirements.

All employers are obligated to verify that all individuals they employ are authorized to work in the United States.

VAT

General

Connecticut has a State sales tax of 6.35%. There are no additional Local sales taxes.

Stay up to date on payroll & employment law changes

Version History

February 13, 2022
The minimum wage increased to 14.00 USD per hour.
January 1, 2021
Employee Tax: Connecticut introduced a new 0.5% tax to fun the states new paid family leave program.
Payroll contributions and personal income tax rates have been updated.
September 3, 2020
Minimum wage changed on September 1, 2020. The previous minimum wage was 11.00 USD per hour.
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Payroll and Benefits Guide in United States – Connecticut

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Payroll and Benefits Guide
in United States – Connecticut

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

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Public Holidays Calendar

United States – Connecticut
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ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
19 January 2026 Monday Martin Luther King, Jr. Day Standard holiday
16 February 2026 Monday Washington’s Birthday Standard holiday
3 April 2026 Friday Good Friday Standard holiday
25 May 2026 Monday Memorial Day Standard holiday
19 June 2026 Friday Juneteenth National Independence Day Standard holiday
3 July 2026 Friday Independence Day (Observed) Standard holiday
7 September 2026 Monday Labor Day Standard holiday
12 October 2026 Monday Columbus Day Standard holiday
11 November 2026 Wednesday Veterans Day Standard holiday
26 November 2026 Thursday Thanksgiving Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday