Payroll Compliance Guide

Connecticut Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: December 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementConnecticut Rule
Minimum Wage$15.69/hour (2024, indexed)
Tipped Minimum$6.38 + tips
Overtime Threshold40 hours/week
Final Pay (Termination)Next business day
Final Pay (Resignation)Next regular payday
PTO Payout Required?Yes (accrued vacation)
Pay Frequency MandateWeekly (most employees)
State Income TaxYes (2% - 6.99%)
Unemployment InsuranceYes
State Disability InsuranceNo (PFML covers)
Paid Family LeaveYes (CT PFML)
Paid Sick LeaveYes (40 hrs, 50+ employees)
Workers' Comp RequiredYes (all employers)

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