CONNECTICUT PAYROLL RESOURCES · CT · REVIEWED 2026-10-03
Review Connecticut wage-record requirements, the October 2026 paycheck-transparency update for larger employers, withholding resources, Paid Leave contributions, unemployment insurance, and official employer guidance. Run payroll for a small team and get employee statements from every calculated run.
AT A GLANCE
Connecticut requires employers to furnish employees with a wage record with each payment. The record shows hours worked, gross earnings with straight-time and overtime shown separately, itemized deductions, and net earnings, except that employees exempt from time-record and overtime requirements do not need the hours and straight/overtime separation fields. Connecticut also permits electronic delivery with explicit employee consent when the employer provides secure, private, convenient access and printing safeguards. On October 1, 2026, a new paycheck-transparency requirement took effect for employers with at least 100 employees.
Connecticut’s record generally shows hours, gross straight-time/overtime earnings, itemized deductions, and net earnings. Exempt employees are excepted from the hours and straight/overtime separation requirements.
See details →Effective October 1, 2026, covered employers with at least 100 employees must maintain a guide to overtime and pay-differential codes, post it on the employer website, provide dispute contact information, and include a link to the guide on each record of hours.
See 2026 update →Connecticut’s 2026 UI taxable wage base is $27,000, the new-employer rate is 1.9%, and the published rate range is 1.1% to 9.9%. CT Paid Leave’s employee contribution rate remains 0.5% for 2026 up to the Social Security contribution base.
View UI rates →With few exceptions, Connecticut employers are required to maintain workers’ compensation insurance for their employees. Entity-specific exclusions and elections can apply.
View insurance requirements →STATE PAYROLL OVERVIEW
Connecticut’s baseline wage-record rule is already detailed. With each wage payment, employers furnish a written record—or an electronic record with the employee’s explicit consent—showing hours worked, gross earnings with straight-time and overtime separated, itemized deductions, and net earnings. The hours and straight/overtime separation fields do not apply to employees for whom the employer is specifically exempt from time-record and overtime requirements under applicable wage law.
Electronic delivery has its own conditions. The employer must provide a means for the employee to securely, privately, and conveniently access and print the record, and the system must include reasonable safeguards to protect the confidentiality of personal information.
A major new rule became effective October 1, 2026. Public Act 26-12 requires employers with at least 100 employees, including the state and municipalities, to create a guide explaining overtime and pay-differential codes. If applicable, the guide must include at least ten pay codes, be posted on the employer’s website, identify a contact for disputes over hours/pay differentials, be updated as new codes are added, be provided to new employees by link, and be linked from each employee record of hours. This is a new transparency layer for larger employers, not a replacement for the underlying wage record.
PAYROLL REQUIREMENTS CHECKLIST
Furnish the employee with the required wage record with each wage payment.
Generally show hours worked, gross earnings with straight-time and overtime as separate entries, itemized deductions, and net earnings. Do not require the hours and straight/overtime fields for an employee who falls within the statutory exemption from those recordkeeping/overtime requirements.
Obtain explicit employee consent for electronic delivery and provide secure, private, convenient access and printing, with reasonable safeguards for personal information.
Covered employers must maintain the overtime/pay-differential code guide, include at least ten codes if applicable, post the guide on the employer website, identify a dispute contact, update for new codes, provide the link to new hires, and include the guide link on each record of hours.
PAYROLL RECORDS IN PRACTICE
Connecticut does not treat electronic delivery as merely posting a file somewhere online. The employee’s explicit consent is required, and the employer must provide a secure, private, convenient way to access and print the record with reasonable confidentiality safeguards.
For employers with 100 or more employees, the new October 2026 pay-code guide should be treated as a companion transparency resource. It explains overtime and pay-differential codes and gives employees a place to direct disputes about calculations; the guide link is then surfaced from each record of hours.
USE CURRENT CONNECTICUT TABLES — AND CHECK MULTI-STATE SOURCING
Use the 2026 Connecticut withholding tables, CT-W4 information, and current Department of Revenue Services rules. Connecticut also publishes specific guidance for residents working in another state, nonresidents working in Connecticut, and the convenience-of-the-employer test, making work location especially important for cross-border and remote employees.
LOCAL & CROSS-BORDER CONSIDERATIONS
Connecticut’s wage-record requirement is statewide. The more meaningful payroll variation often comes from interstate work patterns rather than city-specific wage-statement formats. Employers in Stamford, Greenwich, Hartford, New Haven, and other communities should pay close attention to where services are performed and whether Connecticut’s resident, nonresident, or convenience-of-the-employer rules apply.
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OFFICIAL CONNECTICUT SOURCES USED FOR THIS PAGE
Primary wage-record authority for hours, gross straight/overtime earnings, itemized deductions, net earnings, and electronic-delivery safeguards.
Official legislative summary of Public Act 26-12’s paycheck-transparency rule for employers with at least 100 employees, effective October 1, 2026.
Current-year withholding tax tables, Circular CT, calculation rules, CT-W4, and employer forms.
Official 2026 taxable wage base, new-employer rate, and published rate range.
Official 2026 employee contribution rate and wage-cap framework.
Official guidance explaining that, with few exceptions, employers must maintain workers’ compensation insurance.
RESEARCH & REVIEW
This page is built from primary Connecticut statutes, legislative summaries, and agency sources and is periodically reviewed against current guidance. This review specifically incorporates the paycheck-transparency rule that became effective October 1, 2026, two days before the page’s current review date.
FREQUENTLY ASKED QUESTIONS
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Prepare a Connecticut Pay Run, review wage records and 2026 transparency requirements before completion, and keep the applicable Connecticut sources with your payroll workflow.