CT Paid Leave: 0.5% of wages in 2026
In effectChecked November 8, 2026Run by Connecticut Paid Leave Authority
Short answer
CT Paid Leave is paid for entirely by employees: employers with one or more Connecticut employees withhold 0.5% of each employee’s wages, up to the Social Security wage base, and send it to the Connecticut Paid Leave Authority every quarter. The Authority’s board kept the rate at 0.5% for 2027, the most state law allows. Employers register with the Authority, give employees a notice of their rights at hire and every year, and fill out an employment verification form when an employee files a claim.
Next date: December 31, 2026: Fourth-quarter 2026 contributions and wage report due. No penalty or interest if received by January 31, 2027.
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- Premium, share of wages
- 0.5%
- Most you may deduct from employees
- 0.5%
- Employer pays at least
- 0%
- Wages subject to premium, per employee
- $184,500
- 2027 premium
- 0.5%
2027 rate: announced.
CT Paid Leave premium calculator
In 2026, CT Paid Leave premiums are 0.5% of each employee’s wages up to $184,500 a year. Employers may deduct all of it from pay.
- Total premium a year
- $250.00
- Most you may deduct from employees
- $250.00
- Employer pays at least
- $0.00
Assumes the full employee share is deducted.
CT Paid Leave deadlines
· Paid leave
Fourth-quarter 2026 contributions and wage report due
No penalty or interest if received by January 31, 2027.
· Paid leave
Connecticut’s minimum wage rises to $17.48
The CT Paid Leave weekly benefit cap is 60 times the minimum wage and the 95% replacement band covers wages up to 40 times the minimum wage, so the formula works out to a $1,048.80 cap and a 95% band on the first $699.20 of weekly wages. These two amounts are computed from the formula, not published by the CT Paid Leave Authority.
· Paid leave
First-quarter 2027 contributions and wage report due
No penalty or interest if received by April 30.
· Paid leave
Second-quarter 2027 contributions and wage report due
No penalty or interest if received by July 31.
· Paid leave
Third-quarter 2027 contributions and wage report due
No penalty or interest if received by October 31.
· Paid leave
Date set in law for the CT Paid Leave Authority to announce any change to the contribution rate for 2028
The rate cannot exceed 0.5%.
· Paid leave
Fourth-quarter 2027 contributions and wage report due
No penalty or interest if received by January 31, 2028.
· Paid leave
First-quarter 2028 contributions and wage report due
No penalty or interest if received by April 30.
· Paid leave
Second-quarter 2028 contributions and wage report due
No penalty or interest if received by July 31.
· Paid leave
Third-quarter 2028 contributions and wage report due
No penalty or interest if received by October 31.
· Paid leave
Fourth-quarter 2028 contributions and wage report due
No penalty or interest if received by January 31, 2029.
Dates already passed (2)
- : CT Paid Leave began paying benefits.
- : Employee contributions of 0.5% of wages began.
What employers have to do
- Create a CT.gov account and register your business with the CT Paid Leave Authority as soon as you employ your first Connecticut employee, even if a payroll company or third-party administrator files for you. Have your Federal Employer Identification Number (FEIN), North American Industry Classification System (NAICS) code and the date you first had Connecticut workers ready.
- Deduct 0.5% from each Connecticut employee’s wages, and stop once the employee’s wages with you reach the Social Security wage base ($184,500 in 2026, $192,300 in 2027).
- Remit contributions and the wage report each quarter through My Account for Business, paying by bank debit (ACH) or card; the Authority doesn’t take checks. They are due on the last day of the quarter, with no penalty if received by the last day of the following month.
- Give employees the Notice of Employee Rights under CT Family and Medical Leave Act (FMLA) and CT Paid Leave when they’re hired and once a year after that.
- When an employee files a claim, complete and return the Employment Verification Form by the employee’s claim deadline, even if they no longer work for you.
Handling CT Paid Leave in payroll
The free route: register directly with the state
You can register and report on your own through Connecticut Paid Leave Authority. You’ll still need your payroll to figure the premium on each paycheck and withhold any employee share.
Payroll systems with a help document covering CT Paid Leave
| System | What the documentation says | Link |
|---|---|---|
| Gusto | Gusto’s paid family leave article says Gusto deducts the 0.5% Connecticut Paid Leave contribution and submits it to the CT Paid Leave Authority quarterly. Read their help doc, Nov 8, 2026 | See plans for Gusto |
| OnPay | Help article says OnPay sets up the mandatory Connecticut Paid Leave deductions and collects and remits them to the state once the PFML ID is entered. Read their help doc, Nov 7, 2026 | See plans for OnPay |
| Patriot Software | Help article says Patriot calculates Connecticut Paid Leave for non-exempt employees and collects, deposits and files it for Full Service customers. Read their help doc, Nov 7, 2026 | See plans for Patriot Software |
| QuickBooks Payroll | Help article explains setting the Connecticut Paid Leave rate in payroll settings and says full-service payroll customers have the tax paid and filed for them. Read their help doc, Nov 8, 2026 | See plans for QuickBooks Payroll |
| Square Payroll | Connecticut tax article says Square Payroll calculates and withholds employee Paid Leave contributions and makes the quarterly payments and filings. Read their help doc, Nov 7, 2026 | See plans for Square Payroll |
Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.
How CT Paid Leave works
Employees pay the whole contribution: 0.5% of wages, including tips, commissions, vacation and severance pay, up to the Social Security wage base. Benefits that are left out of FICA (Social Security and Medicare tax) wages are left out here too. Employers deduct it each pay period and send it to the Authority quarterly; there is no employer match. If an employee works for two employers, each withholds until that employee’s wages with it reach the cap.
No employer contribution. The cost to the business is setting up the payroll deduction, filing each quarter and handling notices and verification forms.
Up to 12 weeks in a 12-month period, plus 2 more for a serious health condition during pregnancy that causes incapacity. Benefits are 95% of weekly wages up to 40 times the Connecticut minimum wage ($677.60 in 2026) and 60% of wages above that, capped at 60 times the minimum wage: $1,016.40 a week as of January 1, 2026. CT Paid Leave replaces income only; job protection comes from the Connecticut Family and Medical Leave Act (CT FMLA) and the federal FMLA.
Questions employers ask
Who has to follow CT Paid Leave?
Almost every business with one or more employees working in Connecticut. Not covered: the federal government, railroads, other states’ governments, tribes without an agreement with the Governor, and municipalities unless their unionized employees bargain to join. The State of Connecticut is covered for its non-unionized workforce. School staff in positions that don’t require state certification, at public and nonpublic schools, have been covered since October 1, 2025. Sole proprietors and self-employed people can opt in.
What happens if an employer doesn’t comply?
Contributions not received by the end of the grace period (the last day of the month after the quarter) accrue interest of 1% a month, not compounded, counted from the end of the quarter, plus a one-time penalty of up to 10% of the amount owed or $50, whichever is greater (CT Paid Leave Consolidated Policies, CTPL-008-PNLT, under Conn. Gen. Stat. § 31-49g(b)(6)). The employer owes these even when a third-party payroll provider missed the payment.
Can employers use a private plan instead?
Allowed with CT Paid Leave Authority approval, as a fully insured policy approved by the Connecticut Insurance Department or a self-insured plan backed by a surety bond. The plan must give the same or better benefits, cost employees no more, cover every Connecticut employee and be approved by a majority vote of them; a short-term disability policy alone doesn’t qualify. Approvals last three years. A plan must be approved at least 30 days before the end of the quarter before it takes effect, and contributions to the state continue until then (Conn. Gen. Stat. § 31-49o).
Everything employers in Connecticut must do ·Paid leave in every state
Sources
- Conn. Gen. Stat. §§ 31-49e to 31-49u
- Contributions (board kept the rate at 0.5% for 2027; cap at the Social Security wage base), Connecticut Paid Leave Authority (read Nov 8, 2026)
- Remit Contributions (quarterly due dates and grace period, 0.5% for 2026, wages counted, interest and penalties), Connecticut Paid Leave Authority (read Nov 7, 2026)
- I Am an Employer (covered employers, register, deduct, remit, notice, verification form), Connecticut Paid Leave Authority (read Nov 7, 2026)
- How to register as an employer (FEIN, NAICS code, coverage dates for public employers), Connecticut Paid Leave Authority (read Nov 7, 2026)
- Coverage and eligibility (employers with 1 or more employees, municipal and school exclusions), Connecticut Paid Leave Authority (read Nov 7, 2026)
- Before You Apply (benefit formula; $677.60 and $1,016.40 as of January 1, 2026), Connecticut Paid Leave Authority (read Nov 8, 2026)
- How CT Paid Leave Works (no job protection; 12 weeks plus 2 for pregnancy incapacity), Connecticut Paid Leave Authority (read Nov 7, 2026)
- Private Plans (types, minimum requirements, approval deadline), Connecticut Paid Leave Authority (read Nov 7, 2026)
- Connecticut Paid Leave Consolidated Policies, revised July 9, 2026 (registration, contribution due date and grace period, CTPL-008-PNLT penalties), Connecticut Paid Leave Authority (read Nov 7, 2026)
- Governor Lamont announces Connecticut’s minimum wage will increase to $17.48 on January 1, 2027 (from $16.94 in 2026), Office of Governor Ned Lamont (read Nov 8, 2026)
- Cost-of-Living Increase and Other Determinations for 2027 (Social Security wage base $192,300 for 2027), Social Security Administration (Federal Register) (read Nov 7, 2026)
- Topic no. 751, Social Security and Medicare withholding rates (2026 wage base $184,500), Internal Revenue Service (read Nov 7, 2026)