If you are an employer not yet registered with the Connecticut Department of Labor please click this link - ReEmployCT and select "Apply Here" under the New Employer section.
Employers must register their business online. If you have any questions regarding the registration, please contact the Employer Status Unit at (860) 263-6550 or dol.status@ct.gov.
Conditions of Liability
In general, any employer who (a) in any calendar quarter in either the current or preceding calendar year paid wages for services in employment of $1,500 or more or (b) had in employment at least one individual for some portion of a day in each of twenty different weeks, not necessarily consecutive, in either the current or preceding calendar year becomes liable on the first day of the year or the first day of business, whichever is earlier. Other conditions of liability follow.
Who Is Required To Register?
All employers of one or more persons (full or part-time) must register online by clicking the link above. Failure to register does not relieve the employer of the obligation to register.
A sole proprietor or a single member of an LLC operating as a sole proprietorship is not an employee nor is his or her spouse, parents or children under 21 years of age an employee. A partner in a partnership is not an employee nor is a member of an LLC-partnership an employee. Children under 21 years of age working for their mother/father partnership or for an LLC partnership comprised of their mother and father are not employees. Officers of a corporation or members of a LLC filing as a corporation who receive remuneration during the year, or whose personal accounts are credited, are counted as employees for each week of the calendar year.
“Sub-chapter S” Corporations differ from other Connecticut corporations in that they can elect not to be subject to a federal corporation income tax. They are subject to the Connecticut Unemployment Compensation Law, as are other corporations.
An officer(s) of this type of corporation who performs services for the corporation is an employee of the corporation. He is considered a "partner" or "proprietor" only with respect to federal income tax returns (Form 1120 S) if the corporation elects to report income in this manner. Remuneration for their services is subject to the Connecticut Unemployment taxes.
The Department's position regarding such paid remuneration is that all remuneration for services actually performed, whether labeled salaries, wages, dividends or a distribution of profits is taxable. However, undistributed income which remains in the business, although taxable as income to the principals of the business, is not taxable to Connecticut Unemployment Compensation.
Limited Liability Companies (LLC) - LLCs are taxed for Connecticut Unemployment Compensation tax purposes according to their filing status with the IRS. Members of an LLC will be treated for Connecticut Unemployment Compensation Tax purposes as partners of a partnership if the LLC qualifies as and elects to be a partnership for federal income tax purposes. An LLC may elect if it qualifies to be taxed for federal income tax purposes as a corporation, and any remuneration to members will be reportable and taxable for Connecticut Unemployment Compensation. A single member, who is an individual, who elects to be taxed for federal income tax purposes as a sole proprietor will be treated as a sole proprietor for Connecticut Unemployment Tax purposes. If the single member of an LLC or the members of an LLC partnership are corporations, any remuneration to corporate officers will be reportable and taxable for Connecticut Unemployment Compensation.