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Before you can remit contributions, create a CT.gov account and register your business.
Contributions are due to the CT Paid Leave Authority on the last day of the month of each quarter. The Authority will not impose penalties or interest if the payment is submitted by the last day of the month following the end of the calendar quarter.
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Mar31
End of first quarter, first quarter contribution due
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Jun30
End of second quarter, second quarter contribution due
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Sep30
End of third quarter, third quarter contribution due
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Dec31
End of fourth quarter, fourth quarter contribution due
Two Ways to Remit Contributions
Online Portal Process
If you are an employer remitting contributions for your own business or are a sole proprietor or self-employed individual remitting contributions, you will most likely choose to file and pay through My Account portal.
If you are a TPA remitting contributions on behalf of a client employer, you also have the option to file and pay through the My Account portal. Keep in mind that this process requires you to individually register and remit contributions for each client employer using the online portal.
Batch Process
The batch process is most often used by TPAs who are remitting contributions for numerous client employers. This process requires creating files according to the CT Paid Leave file specifications. If you use this process, your client employers will need to complete their own registrations using the online portal.
If you are an employer that would like to remit contributions with ACH credit, you also have the option to use the batch process.
Calculating Employee Obligations
Contribution rate
The contribution rate of one-half of one percent (0.5%) applies to an employee’s total wages, up to the Social Security contribution and benefit base.
"Total wages" means an employee's salary or hourly wages, vacation pay, holiday pay, tips, commissions, severance pay, etc. including the cash value of any “in-kind” payments.
Employers should exclude from the employees' total wages any benefits that are excluded for the purposes of calculating the employee's FICA taxable wage.
"Total wages" means an employee's salary or hourly wages, vacation pay, holiday pay, tips, commissions, severance pay, etc. including the cash value of any “in-kind” payments.
Employers should exclude from the employees' total wages any benefits that are excluded for the purposes of calculating the employee's FICA taxable wage.
Contribution cap
For all employees -- both those subject to FICA and those not subject to FICA -- the wages subject to contributions are capped at the Social Security benefit and contribution base, meaning that no contributions shall be deducted from any wages earned in excess of that amount.
When an employee reaches the FICA limit, no further contributions should be deducted or remitted on their behalf. Report the subject earning wages up to the annual FICA wage limit per employee on batch returns and when remitting via the online portal.
When remitting via batch, all future submissions for that employee should report their name and $0 wages. The summarized wages should also exclude the wages over the FICA limit.
When an employee reaches the FICA limit, no further contributions should be deducted or remitted on their behalf. Report the subject earning wages up to the annual FICA wage limit per employee on batch returns and when remitting via the online portal.
When remitting via batch, all future submissions for that employee should report their name and $0 wages. The summarized wages should also exclude the wages over the FICA limit.
Calculating Interest and Penalties
Beginning May 1, 2023, contributions not submitted by the last day of the month immediately following the end of the calendar quarter will be considered late and will be subject to penalty and interest.
Unpaid contributions shall accrue 1% non-compounding interest of the amount owed, accumulating monthly effective on the 1st of the month following the end of the calendar quarter for which the contributions were due. Interest on contributions for calendar year 2021 or 2022 accumulate monthly effective April 1, 2023.
A single penalty up to 10% of the amount owed or $50, whichever is greater will also be assessed on any late or unpaid contribution payment.
Frequently Asked Questions
The CT Paid Leave Authority cannot accept or process checks. ACH Debit and Credit/Debit are acceptable payment method options through the My Account portal.
The employer bears the ultimate responsibility for complying with their contribution obligation, even if they use a third-party administrator to act on their behalf. Interest and penalties for late or missed payments will be assessed against the employer.
To verify that your third-party administrator is complying with your contribution obligation, sign in to your My Account and view your filing history. If you do not see an invoice and payment in COMPLETED status, contact your third-party administrator for a status update.
If you have not already registered, register your business.
To request a refund for a contribution overpayment submit a Contact Us inquiry and select “Employer Refund Request” as the contact reason. In the body of your inquiry, specify your business name, FEIN, contribution quarter and contribution amount for which you are requesting a refund.
Overpayments cannot be applied to a future pay period and cannot be cancelled. In general, requests for refunds are reviewed, and if approved, processed within approximately 30 days from the date the request for refund was initiated.
Overpayments cannot be applied to a future pay period and cannot be cancelled. In general, requests for refunds are reviewed, and if approved, processed within approximately 30 days from the date the request for refund was initiated.
The ability to directly transmit contributions from an employer’s payroll software to CT Paid Leave is not available. There are two ways to remit contributions:
Online portal Batch Process
