The late fee was established by Connecticut General Statute 31-225a (j) (3) to encourage the timely filing of wage and tax information. The fee applies to all taxable employers and non-profit employers using the reimbursable method. The fee is a maximum $25.00 for any given quarter and is imposed when the abovementioned wage and tax information is not received by the Department of Labor on or before their due dates as listed below.
| Quarter | Taxable Employers | Non-Profit Reimbursable |
| First Quarter | April 30 | May 15 |
| Second Quarter | July 31 | August 15 |
| Third Quarter | October 31 | November 15 |
| Fourth Quarter | January 31 | February 15 |
This fee can not be waived. It can be removed only if there was an administrative error, on the part of the Department of Labor, which caused the imposition of the fee.
Electronic Filers
If you file the abovementioned information using an electronic method the filing can only be considered timely if it is received according to the guidelines stated above and it can be successfully processed. If files are received on or before the due date and can not be successfully processed, the replacement file must be received prior to the original due date to avoid the late fee. Any replacement file received after the due date will not be considered timely regardless of when the original file was received.
Operating without employees
If you are considered a liable employer, however are currently operating without employees, you must file a “no wage” return each quarter by the due date. Failure to file a “no wage” return by the due date will result in the imposition of the $25.00 late fee, even though there are no wages to report or taxes due.