Connecticut Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Connecticut must register with the CT Department of Revenue Services (DRS) for a Tax Registration Number and the CT Department of Labor (DOL) for a Employer Registration Number.

CT DOR Tax Registration Number: 9999 9999-000 or 999 9999-000 (10-11 digits, last three are always 000)
  • Find an existing Tax Registration Number or apply online at the DRS portal to receive the number within 7-10 business days. Learn more.
CT DOL Employer Registration Number: 99-999-99 (7 digits)
  • Find an existing Employer Registration Number or apply online at the DOL after paying first wages and accumulating $1500 of UIliability to receive an Employer Registration number and UI tax rate immediately upon completion of the application.
  • Some CT employers may be "Reimbursable". This means the employer would be required to file subject wages, but do not pay unemployment insurance through payroll tax deductions. Instead, CT sends out monthly billings for the reimbursement of benefits paid. If an admin is "Reimbursable", they should check the box indicating so in their CT tax settings.

Required Payroll Documentation:

Withholding 

  • CT-941 ( Connecticut Quarterly Reconciliation of Withholding): This report is a good source of information used to balance wages and taxes withheld from prior quarters. 

Unemployment

  • CT UC_2 (Employer Contribution Return and Employee Quarterly Earnings Report): Employers can file online or by paper. This return is a good source of information to use to balance employee earnings and employer contributions for prior quarters.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources

Visit state resources for specific tax rates and wage details:

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