Statutory Fees, Interest, Penalties and Fines

The Connecticut Department of Labor is governed by state and federal laws that require fees, interest, penalties, and fines in certain circumstances applicable to Connecticut Unemployment Insurance Taxes. The following is a complete list of the type of late charge or fine, the relevant Connecticut General Statute (CGS) and the amount.    

• Late Filing Fee 
  • CGS 31-225a(j)(3)
  • $25.00 - What is this $25.00 late fee and when is it imposed?

• Interest on unpaid taxes as of due date
  • CGS 31-265
  • 1% per month

• Penalty on unpaid taxes 30 days from due date
  • CGS 12-35
  • $50 or 10% of balance, whichever is greater

• Untimely Registration Civil Penalty
  • CGS 31-223(h)
  • $50.00
    
    
•  Non-Electronic Registration Civil Penalty
  • CGS 31-223(h)
  • $50.00  

• Untimely Notice of Acquisition Civil Penalty 
  • CGS 31-223(h)
  • $50.00

• Non-Electronic Notice of Acquisition Civil Penalty 
  • CGS 31-223(h)
  • $50.00 

• SUTA Dumping Penalty/Fine  
  • CGS 31-223b(d)(1); CGS 31-223b(e)
  • Penalty tax rate of 2% for four years, plus a maximum $2000 fine.

• Willful Failure to Declare Payment of wages Penalty 
  • CGS 31-273(e)
  • 10% of additional taxes due, plus, requirements to pay taxes at the maximum rate for up to 4 years.

For assistance, please contact the Delinquent Account Unit at DOL.DelinquentAccounts@ct.gov.

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