Connecticut Payroll Taxes: 2026 Employer Guide

Quick Facts

Key payroll tax details at a glance.

State Income Tax

Progressive (up to 6.99%)

SUI New Employer Rate

1.9%

SUI Wage Base

$27,000 per employee

SUI Rate Range

1.10% to 9.90%

Employee SUI Contribution

No

Local Taxes

No

Overview: Connecticut Payroll Landscape

Connecticut's payroll environment falls in the moderate complexity range. The state has a progressive income tax with seven brackets and a top rate of 6.99%, plus a paid leave program that requires employee withholding.

This guide breaks down each of Connecticut's employer obligations: registration requirements, 2026 tax rates and wage bases, filing deadlines, and the compliance pitfalls that catch expanding startups off guard.

Connecticut State Income Tax

Withholding rates, brackets, and forms.

Tax Type

Progressive

Top Rate

6.99%

Withholding Form

CT-W4

Income RangeTax Rate
Up to $10,0002%
$10,001 to $50,0004.5%
$50,001 to $100,0005.5%
$100,001 to $200,0006%
$200,001 to $250,0006.5%
$250,001 to $500,0006.9%
Over $500,0006.99%

Connecticut Unemployment Insurance (SUI)

Employer rates, wage bases, and contribution details.

New Employer Rate

1.9%

Wage Base

$27,000 per employee

Rate Range

1.10% to 9.90%

Employee Contribution

What is Connecticut SUI? Connecticut SUI (State Unemployment Insurance) is an employer-paid tax that funds unemployment benefits for workers who lose their jobs. It is administered by the Connecticut Department of Labor. Registration: Employers must register with the Connecticut Department of Labor as soon as they hire their first Connecticut employee.

Connecticut Additional Employer Taxes

Other state-mandated payroll contributions.

CT Paid Leave

0.5%

Wage Base: Social Security wage base ($176,100 for 2026)Paid By: Employee (employer may choose to pay on behalf of employee)

CT Paid Leave Employers with one or more employees must participate. The 0.5% is withheld from employee wages unless the employer chooses to pay it.

Connecticut Compliance Checklist

Deadlines, filing requirements, and official resources.

Key Deadlines

Withholding deposits

Due Varies by liability

Per deposit schedule

Quarterly returns (Q1)

Due April 30

Quarterly

Quarterly returns (Q2)

Due July 31

Quarterly

Quarterly returns (Q3)

Due October 31

Quarterly

Quarterly returns (Q4)

Due January 31

Quarterly

Annual reconciliation

Due January 31

Annual

W-2 state copies

Due January 31

Annual

New hire report

Due Within 20 days of start date

Per hire

How Warp Handles Connecticut Payroll

Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Connecticut's .gov websites for taxes, Warp's AI agents open your Connecticut tax accounts, file every payroll form, and resolve every tax notice automatically.

What Warp handles for Connecticut employers:

  • Connecticut tax account registration and setup
  • Automated income tax withholding calculations and deposits
  • SUI registration and quarterly filings
  • CT Paid Leave setup and remittance
  • Annual W-2 and reconciliation filing
  • Tax notice resolution directly with Connecticut agencies, so you never spend hours on hold

Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection. You'll never visit a government website, negotiate with tax agencies, or pay an accountant $150 per quarterly filing.

If you don't want to deal with navigating Connecticut .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.

Tax data last verified: March 12, 2026