Connecticut employer compliance checklist for 2027

Sources checked: November 2026

Connecticut 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

• ConfirmedOpen a state unemployment tax account

  CTDOL's Unemployment Insurance Tax Division links this page to apply for an Employer Account Number; filing and paying are in ReEmployCT and must be electronic.

  Source: Connecticut Department of Labor, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedTaxable wage base for 2027

  Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.

  Source: CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedTaxable wage base for 2026 (the latest published)

  $27,000 per employee in 2026.

  CTDOL: the taxable wage base increases from $26,100 to $27,000 for 2026.

  Source: CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedNew employer tax rate

  1.9% for a new employer.

  CTDOL: the new employer rate decreases from 2.2% to 1.9% for 2026.

  Source: CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedQuarterly wage reports and payments

  CTDOL: returns and payments are due on or before April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day (reimbursing employers get 15 more days).

  Source: CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedState income tax withholding

  State income tax applies. New employees fill out the state certificate: Form CT-W4, Employee's Withholding Certificate.

  Source: Connecticut Department of Revenue Services: Withholding Forms (2026 Form CT-W4), checked November 2026

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

• ConfirmedReport each new hire to the state

  Within 20 days of hiring. Employers approved to report by secure FTP must report within 14 days.

  • Who: New employees; an employee returning after a separation of 60 days or more is reported as a new hire.
  • Independent contractors: yes, report them too. Business.CT.gov: "You may have to report an independent contractor as a new hire" when their services are valued at $5,000 or more and they aren't registered with the CT Department of Labor for unemployment tax or aren't employees of a registered employer (Public Act 03-89).
  • How: online, electronic file. Online form from the Connecticut Department of Labor; secure FTP needs permission first.

  Source: Official page, checked November 2026 · More: First hire checklist for Connecticut

• ConfirmedWorkplace posters

  Connecticut Department of Labor, Wage and Workplace Standards Division lists the required posters.

  Source: Connecticut Department of Labor: State Labor Regulation Posters, checked November 2026 · More: First hire checklist for Connecticut

• ConfirmedE-Verify for private employers

  No state law requires private employers in Connecticut to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list Connecticut among the 22 states that require E-Verify of any employer.

  Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers

  Source: NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary), checked November 2026 · More: E-Verify requirements by state

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

• ConfirmedMinimum wage now (2026)

  $16.94 an hour.

  $16.94 in 2026 (Governor's office).

  Sources: Connecticut DOL: Wage and Workplace Standards; Connecticut Governor: minimum wage will increase to $17.48 on January 1, 2027; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027

• ConfirmedMinimum wage change in 2027

  Rises to $17.48 an hour on Friday, January 1, 2027.

  Governor Lamont, August 5, 2026: $17.48 beginning January 1, 2027, a $0.54 increase tied to the employment cost index (3.2% for the year ending June 30, 2026).

  Source: Connecticut Governor: minimum wage will increase to $17.48 on January 1, 2027, checked November 2026 · More: Minimum wage by state 2027

• Not confirmedTipped employees

  Not confirmed — check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026).

  More: Minimum wage by state 2027

4. Paid sick leaveAccrual, limits and notice.

• ConfirmedPaid sick leave

  Connecticut paid sick leave law (as expanded in 2024). Yes: a statewide paid sick leave law covers private employers.

  • Accrual: 1 hour of leave for every 30 hours actually worked.
  • Yearly limit: An employee can accrue up to 40 hours a year and may use no more than 40 hours a year.
  • Small employers: Phased in by size: 11 or more employees from January 1, 2026, and every employer with 1 or more employees from January 1, 2027.
  • Carryover: Up to 40 accrued, unused hours carry over into the next year, though use stays limited to 40 hours a year.
  • Notice to employees: Display posters in English and Spanish in conspicuous and accessible areas, and give each employee written notice.
  • When it can be used: New employees may be required to wait until 120 calendar days after the date of hire; this is a one-time wait the employer may waive.
  • From Friday, January 1, 2027: 1 to 10 employees (from Jan. 1, 2027).

  Source: Paid Sick Leave FAQs (Connecticut Department of Labor), checked November 2026 · More: Connecticut paid sick leave

5. Meal and rest breaksAdults and workers under 18.

• ConfirmedMeal breaks for adults

  A 30-minute meal period for employees who work 7½ or more consecutive hours, some time after the first 2 hours and before the last 2 hours.

  ½ hour at some time after first 2 hours and before last 2 hours for employees who work 7½ consecutive hours or more.

  Sources: Connecticut General Statutes, Chapter 557: Employment Regulation; Connecticut DOL: Wage and Hour; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023); Justia (statute text) (secondary source): Conn. Gen. Stat. 31-51ii, meal periods (2022 Connecticut General Statutes, Justia), checked November 2026 · More: Connecticut meal break laws

• ConfirmedRest breaks for adults

  No state requirement, per the state's own page. No state rest-break requirement: Connecticut isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.

  States not listed do not require paid rest periods.

  Sources: Connecticut General Statutes, Chapter 557: Employment Regulation; Connecticut DOL: Wage and Hour; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023); Justia (statute text) (secondary source): Conn. Gen. Stat. 31-51ii, meal periods (2022 Connecticut General Statutes, Justia), checked November 2026 · More: Connecticut meal break laws

• ConfirmedBreaks for workers under 18

  No separate meal-break rule for workers under 18: the US Department of Labor's state meal period table (revised January 1, 2023; checked November 2026) doesn't list Connecticut among the 35 jurisdictions with meal periods specifically for minors, so minors follow the adult rule.

  The following 35 jurisdictions also have separate provisions requiring meal periods specifically for minors

  • Waivers: US DOL table: the rule doesn't alter or impair a collective bargaining agreement in effect on July 1, 1990, and a written employer-employee agreement can provide otherwise.

  Source: U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023), checked November 2026 · More: Connecticut meal break laws

6. Workers' compensationCoverage, posters and proof.

• ConfirmedWorkers' compensation insurance

  With few exceptions, all employers must carry it. The page doesn't list the exceptions or give a headcount.

  With few exceptions, all employers in the State of Connecticut are required to have workers' compensation insurance

  • Owners and officers: Corporate officers, LLC members and partners may elect to be excluded. Sole proprietors are covered only if they accept the Act's provisions.
  • Poster: Post the Workers' Compensation Commission's notice to employees (where and how to file a claim) in a conspicuous place in each place of employment, in at least 10-point bold type. Not posting it brings a statutory penalty under C.G.S. 31-279.
  • Check a policy: The commission's Coverage Verification Service shows insurance coverage for employers in the state.

  Source: About workers' compensation insurance (Connecticut WCC), checked November 2026 · More: Workers' comp requirements by state

7. Final payWhen someone leaves.

• ConfirmedFinal pay when you let someone go

  No later than the business day after the discharge.

  no later than the business day next succeeding the date of such discharge

  Source: Connecticut DOL: Wage Payment Laws (DOL-74, Rev. 12/23), checked November 2026 · More: Connecticut final paycheck law

• ConfirmedFinal pay when an employee quits

  Not later than the next regular payday, through regular channels or by mail.

  not later than the next regular pay day

  • Unused vacation: If an employer policy or union contract provides for paying out accrued fringe benefits (vacation, holidays, sick days, earned leave), a terminated employee must be paid them as wages, at no less than the earned average rate for the accrual period.
  • If it's late: An employee may recover twice the unpaid wages plus costs and attorney's fees; if the employer shows a good-faith belief it complied, the recovery is the unpaid amount plus costs and fees.

  Source: Connecticut DOL: Wage Payment Laws (DOL-74, Rev. 12/23), checked November 2026 · More: Connecticut final paycheck law

• ConfirmedFor a laid-off employee: the state's work search rule

  At least 3 work search activities every week: at least 1 direct employer contact plus 2 other activities.

  Source: Connecticut Department of Labor (CTDOL), checked November 2026 · More: Unemployment work search rules by state

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

• ConfirmedState copies of W-2s and 1099s

  1099-MISC and 1099-NEC are required for payments to Connecticut residents even if no Connecticut tax was withheld, and for nonresidents when the payment relates to services performed wholly or partly in Connecticut.

  • W-2s: January 31
  • 1099s: January 31 (1099-NEC and 1099-MISC)
  • Annual reconciliation: Form CT-W3, Connecticut Annual Reconciliation of Withholding, due January 31.
  • Electronic filing: 25 or more W-2s reporting Connecticut wages, or 25 or more of the listed 1099s and W-2Gs, must be filed electronically unless DRS grants a waiver; 24 or fewer may be filed on paper.

  Sources: CT DRS: Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements; CT DRS: Form W-2 Electronic Filing Requirements; IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes, checked November 2026 · More: Connecticut 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

Hiring in another state? Employer registration in Connecticut, done for you, or a free bookkeeping health check.

Still to confirm

• Tipped employees: check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

Related: Employer compliance by state · 2027 changes for employers

Rule Watch: keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.

Required posters: Connecticut workplace posters, with free official links.