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Employer checklist · Connecticut · 2027

Connecticut employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Connecticut: $27,000 SUTA wage base (2026); 1.9% new employer rate; new hires reported in 20 days; $17.48 minimum wage from January 1; paid sick leave required; final pay within 1 working day if fired. 12 of 19 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.

Connecticut 2027 employer checklist

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

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.
    • 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

  • Not confirmedE-Verify for private employers

    Not confirmed — check Employer Information, USCIS.

    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.

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.

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.
    • 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.

    Source: CT DRS: Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements, 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.

DateWhatSource
Friday, January 1, 2027
Minimum wage rises to $17.48 an hour
Friday, January 1, 2027
Paid sick leave: 1 to 10 employees (from Jan. 1, 2027)
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
1099-NEC and 1099-MISC with Form CT-1096 (if not covered by CF/SF)
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, January 31, 2027
W-2s and Form CT-W3
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Connecticut kit

Connecticut Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

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

What is the Connecticut unemployment tax wage base for 2027?

Not confirmed in our data files. Check CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026 (https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026). The latest published base is $27,000 per employee in 2026.

How soon must a Connecticut employer report a new hire?

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

What is the Connecticut minimum wage 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).

Does Connecticut require paid 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.

When is a final paycheck due in Connecticut?

If the employer ends the job: No later than the business day after the discharge. If the employee quits: Not later than the next regular payday, through regular channels or by mail.

Does Connecticut require state W-2 or 1099 filing?

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)

Do Connecticut employers need workers' comp?

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

Related: Employer compliance by state · 2027 changes for employers

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