
Connecticut has a top income tax rate of 6.99%, mandatory Paid Leave (CTPL) contributions, and Paid Sick Days law. Its proximity to NYC creates strong competition for financial services and tech talent. Rippling handles CT DRS, CTDOL, and CTPL filings.
Connecticut is a high-income Northeastern state with major strengths in financial services (Stamford/Greenwich hedge fund corridor), insurance (Hartford), pharmaceuticals, and defense. Connecticut payroll is defined by a progressive income tax (top 6.99%), mandatory Connecticut Paid Leave (CTPL) contributions, mandatory paid sick days, and a minimum wage above the federal floor. Connecticut’s proximity to New York City drives competitive salaries in Fairfield County.
Rippling’s Connecticut payroll module provides:

| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| CT SUI (CTDOL) | New employer 3.0% | On first $25,000 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Mandatory |
| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| CT State Income Tax | 2%–6.99% | 7-bracket progressive; top rate 6.99% on income above $500,000 single |
| CTPL (employee) | 0.5% of wages | Capped at CT Social Security wage base; employer-only if employer chooses voluntary plan |
| Connecticut Income (Single) | CT Rate |
|---|---|
| Up to $10,000 | 2% |
| $10,001–$50,000 | 4.5% |
| $50,001–$100,000 | 5.5% |
| $100,001–$200,000 | 6% |
| $200,001–$250,000 | 6.5% |
| $250,001–$500,000 | 6.9% |
| Above $500,000 | 6.99% |
CT withholding remitted to CT DRS. Annual CT-W3 reconciliation. CT uses its own withholding tables — collect CT-W4 from employees.
Final Pay: Connecticut requires final pay on the next regularly scheduled payday. Accrued vacation: CT Wage Payment Act treats promised vacation as wages if the employer’s policy provides for payout — a clear written forfeiture policy is important.
Connecticut Paid Leave (CTPL) provides up to 12 weeks of paid family or medical leave (14 weeks for pregnancy-related conditions) at 95% of wages up to 60× the minimum wage weekly benefit cap. Funded entirely by employee contributions (0.5% of wages, capped at the Social Security wage base). Benefits have been available since January 1, 2022. Rippling manages CTPL withholding and quarterly CT Paid Leave Authority remittances.
Connecticut’s Paid Sick Days Act requires employers with 25+ employees to provide 40 hours of paid sick leave per year (accrual: 1 hour per 40 hours worked). Expanding to cover all employers by January 1, 2026 (under 2023 amendments). Sick leave can be used for the employee’s own illness, care for a family member, or domestic violence. Rippling tracks CT sick leave accrual.
Connecticut’s minimum wage is $15.69/hour as of June 1, 2024, indexed to the Employment Cost Index (ECI). This is among the highest state minimums in the US. Tipped employees: $6.38/hour (service workers); $8.23/hour (hotel/restaurant service employees). Connecticut was the first state to tie its minimum wage to an inflation index.
Connecticut generally requires wages paid at least weekly for most employees. However, salaried employees paid bi-weekly or semi-monthly are permitted if the employer files a notification with CTDOL. Hourly workers typically must be paid weekly. Rippling configures pay frequency to meet Connecticut statutory requirements.