Connecticut Pay Stub Requirements & Payroll Taxes

Connecticut requires a record of hours, wages and deductions every pay period, pays most employees weekly or biweekly, and moves fast at the end: a discharged employee must be paid the next business day. Its minimum wage rises with the economy every January — $16.94 for 2026 — and paid sick leave expanded to employers with 11 or more employees on January 1, 2026. Stubs also show a 0.5% CT Paid Leave deduction and a progressive income tax from 2% to 6.99%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Connecticut?

Connecticut law requires employers to furnish each employee, for every pay period, a record of hours worked, wages earned, and a statement of deductions made from wages. If records are kept electronically, the employer must provide employees a means to access and print them.

Required on every wage statement — Conn. Gen. Stat. §§ 31-13a and 31-71k(i):

Hours worked
Wages earned
Itemized deductions made from wages/compensation for the pay period

Penalty for non-compliance (Conn. Gen. Stat. §§ 31-71g and 31-69a): Wage-payment violations generally (failure to pay wages as required) can be prosecuted as a misdemeanor or felony depending on amount owed, and the Labor Commissioner may also assess a civil penalty per violation per employee.

How often must employees be paid?

Employers must pay employees weekly, or, with proper notice, once every two weeks, on a regular payday designated in advance; the end of a pay period cannot be more than eight days before the regular payday. Less-frequent (but at least monthly) pay schedules require Labor Commissioner approval.

Source: Conn. Gen. Stat. § 31-71b; see also § 31-71i

Connecticut minimum wage

Connecticut's minimum wage is adjusted every January 1 by the change in the federal employment cost index, under a 2019 law. It rose from $16.35 to $16.94 on January 1, 2026, and is scheduled to be $17.48 on January 1, 2027.

$16.94 per hour statewide, effective January 1, 2026Connecticut cities and towns do not set their own minimum wages; the state rate applies everywhere.

Tipped employees in hotels and restaurants: a cash wage of at least $6.38 per hour for wait staff and $8.23 for bartenders, provided tips bring total pay to the full minimum wage.

Source: Conn. Gen. Stat. § 31-58; Office of the Governor; Connecticut Department of Labor

Overtime & double time

Connecticut requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.

Trigger	Pay rate
Daily overtime	No state daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Conn. Gen. Stat. § 31-76c

Meal & rest break requirements

Employees who work 7½ or more consecutive hours must get at least 30 consecutive minutes for a meal, taken after the first two hours of work and before the last two hours.

Connecticut has no general rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid working time under federal law.

If a break is missed:Connecticut owes no premium pay for a missed meal break; the rule is enforced by the Department of Labor.

Source: Conn. Gen. Stat. § 31-51ii

Connecticut state income tax

Connecticut imposes a progressive personal income tax on wages, with marginal rates rising from 2% to 6.99% as income increases.

2025 Single filer brackets

Taxable income	Rate
$0 – $10,000	2%
$10,000 – $50,000	4.5%
$50,000 – $100,000	5.5%
$100,000 – $200,000	6%
$200,000 – $250,000	6.5%
$250,000 – $500,000	6.9%
Over $500,000	6.99%

Brackets shown are for single filers/married filing separately; married filing jointly and head of household brackets differ. A benefit recapture provision phases out the lower-rate savings for higher-income filers.

Source: Conn. Gen. Stat. § 12-700; CT DRS Tax Information

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Paid sick leave

Connecticut's paid sick leave law is being phased in by employer size. Since January 1, 2026 it covers employers with 11 or more employees in Connecticut, and from January 1, 2027 it covers employers with one or more.

Rule	Detail
Accrual rate	1 hour of paid sick leave for every 30 hours actually worked.
Minimum available per year	Up to 40 hours a year; employers need not allow more than 40 hours of use in a year.
Accrual cap	Unused leave may carry over, but use is still capped at 40 hours a year; an employer may front-load the year's leave instead.
Eligibility & carryover	For employees of newly covered employers, accrual began on January 1, 2026. Employees hired later start accruing on their first day. The employer's headcount is set by payroll for the week containing January 1.

Paid out at termination?Not required at separation unless the employer's policy says otherwise.

Source: Conn. Gen. Stat. §§ 31-57r to 31-57w, as amended by Public Act 24-8; Connecticut Department of Labor

Vacation & paid time off (PTO)

Connecticut does not require paid vacation. But if an employer's policy pays for unused vacation, sick or personal time at separation, the payment is due when the employee leaves — and at no less than their average pay rate while it was earned.

Accrued fringe benefits the policy promises at termination are protected like wages.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy provides for it; if it does, payout is owed at the time of separation, and missing it carries double damages.

Source: Conn. Gen. Stat. §§ 31-76k, 31-72

Final paycheck rules

Connecticut pays a discharged employee the next business day and a departing one on the next regular payday.

Situation	Final wages due
Fired or laid off	In full no later than the business day after the discharge.
Quits or resigns	In full no later than the next regular payday.

Late final pay:An employee who is not paid as required can sue for twice the full amount of the wages, plus costs and reasonable attorney's fees.

Source: Conn. Gen. Stat. §§ 31-71c, 31-72

Other Connecticut payroll taxes employers should know

Connecticut employers pay state unemployment insurance (UI) tax on a per-employee taxable wage base, and must withhold employee contributions for the CT Paid Leave (CTPL) program, which funds paid family and medical leave benefits. UI tax deposits follow quarterly filing with CTDOL; CTPL contributions are remitted quarterly to the CT Paid Leave Authority.

Tax	Rate	Notes
Unemployment Insurance (SUI)	1.1%–9.9% (new employer rate 1.9%) for 2026	Taxable wage base is $27,000 per employee for 2026.
CT Paid Leave (CTPL) employee contribution	0.5% of wages (unchanged for 2026)	Withheld from employee wages up to the Social Security wage base; employers may not deduct more than 0.5%. Funds Connecticut's paid family and medical leave programme.

Source: Conn. Gen. Stat. § 31-225a (UI); Conn. Gen. Stat. § 31-49g and CT Paid Leave Act (CTPL)

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Common questions about Connecticut pay stubs

What is the CT Paid Leave deduction on my pay stub?

Your contribution to Connecticut's paid family and medical leave programme: 0.5% of wages, up to the Social Security wage base. Employers may not deduct more than that.

Does my Connecticut employer have to give paid sick leave?

Since January 1, 2026, yes if it has 11 or more employees in Connecticut; from January 1, 2027, every employer with at least one employee. Leave accrues at 1 hour per 30 hours worked, up to 40 hours a year.

When is my last paycheck due in Connecticut?

The next business day if you were fired or laid off, and the next regular payday if you quit. A late or missing final check can be recovered at double the amount, plus attorney's fees.

How is Connecticut's minimum wage set each year?

It is indexed: every year the Labor Commissioner applies the change in the federal employment cost index and announces the new rate by October 15. It is $16.94 for 2026 and $17.48 from January 1, 2027.

Guides that go with this page

Connecticut's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
When the deposit doesn't match the stub — Split deposits, garnishments and the gap between net pay and the amount in your account.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.