Payroll and Benefits Guide - United States - Connecticut

United States - Connecticut
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Currency

United States Dollar (USD)

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Capital

Hartford
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Employer Taxes

12.75% – 23.05%
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Date Format

mm/dd/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

The first American dictionary, Webster’s Dictionary, was written by Noah Webster in Connecticut.

Connecticut is home to Yale University, one of the world’s most prestigious Ivy League institutions.

Connecticut is often referred to as the “Nutmeg State” because its early inhabitants were known to sell wooden nutmegs as a prank.

It is the third smallest state in the United States by land area.

The state’s official insect is the praying mantis.

The official state bird is the American robin.

Contributions

Employee Payroll Tax

Contribution Type Rate
FICA Social Security 6.20%
FICA Medicare 1.45%
FICA Medicare 0.90%

Employer Payroll Tax

Contribution Type Rate
Unemployment Insurance 1.70% – 6.60%
Unemployment- New Employer 2.80%
FICA Social Security 6.20%
FICA Medicare 1.45%
0.60% -6.00% 0.90%

Payroll

Payroll Cycle

The payroll cycles are weekly or every two weeks.

13th Salary

There are no provisions in the law regarding 13th salaries.

Work Hours and Week

The workweek is a maximum of 40 hours per week or 8 hours per day.

Overtime

Connecticut adheres to the Fair Labor Standards Act (FLSA), and work in excess of 40 hours per week is considered overtime and paid at the rate of 150% of the regular pay.

Leave

Paid Time Off

In Connecticut, there are no specific state laws that regulate paid time off. However, employers have the discretion to determine whether to provide paid or unpaid vacation leave to their employees.

Public Holidays

Connecticut does not have its own designated state holidays beyond the federal holidays recognized across the United States.

Sick Days

Eligible employees have the right to take up to 12 weeks of unpaid, job-protected leave per year for specific family and medical reasons.

Maternity Leave

12 working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.

Employers with more than 25 employees are required to provide up to 6 weeks of maternity leave for employees who do not have pregnancy-related complications or disabilities.

Employers are also required to provide up to 4 months for employees with disabilities related to pregnancy, childbirth, or other related conditions.

Paternity Leave

Paternity leave falls under the FMLA (see Sick Leave).

Parental Leave

Paternity leave falls under the FMLA (see Sick Leave).

Termination

Termination Process

In the United States, unless there are mass dismissals or specific provisions in an employment contract or collective bargaining agreement, there is no mandated formal notice period for terminating an individual employment relationship.

Notice Period

Most employees are employed “at-will,” and either party can terminate the employment relationship without notice.

Severance Pay

Unless specified otherwise in an employment contract or collective bargaining agreement, employers are generally not obligated to provide severance pay to employees upon termination.

Probation Period

Probation Period

There are no provisions in the law regarding probation or trial periods. It is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.

Immigration

Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States. An employer seeking to hire a foreign national may file a petition with the United States Department of Homeland Security/ United States Citizenship and Immigration Services (“USCIS”) for an employment visa on behalf of the prospective employee.

If the petition is approved, the prospective employee must obtain a “visa stamp” from a United States embassy or consulate (Canadian citizens are exempt from this requirement).

To get a temporary U.S. work visa, an employer must file a petition with U.S. Citizenship and Immigration Services (USCIS).

For Work Permits

H-1B – for applicants with a college degree hired to do specialized work.

H-1B1 – for applicants with a college degree from Chile and Singapore.

H-2A – for temporary or seasonal agriculture work.

H-2B – for temporary non-agricultural work.

L – for intercompany transfers (people transferred from a foreign company to a US branch of the company.)

0 – for people with extraordinary ability in science, arts, education, business, or athletics.

VAT

Connecticut has a standard GST rate of 6.35%