Connecticut payroll taxes
Every tax withheld from a Connecticut paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: portal.ct.gov, taxfoundation.org, ctpaidleave.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Connecticut SUTA | — | 1.9% (new) | $27,000 |
| CT Paid Leave | 0.5% | — | $184,500 |
| Connecticut income tax | 2%–6.99% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Connecticut charges new employers 1.9% on the first $27,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 1.1% to 9.9%. Charged rates are 0.1%-8.9% + 1.0% fund solvency = 1.1%-9.9%. The new employer rate dropped from 2.2% to 1.9%. Wage base is indexed annually (2027 not yet announced).
Fund solvency tax 1.0% is included in the experienced range. CT Paid Leave is 0.5% employee-paid (separate program).
Register and file with the Connecticut unemployment tax agency.
Paid leave and disability programs
- CT Paid Leave: employees pay 0.5% on wages up to $184,500 (maximum $922.50 a year). 0.5% employee-funded, up to SS wage base. Board kept 0.5% for 2026; 2027 rate not yet confirmed.
Income tax withholding
Connecticut has a graduated income tax with 7 brackets, from 2% up to 6.99% on taxable income over $500,000 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in Connecticut?
- Social Security, Medicare, federal unemployment (FUTA) and Connecticut unemployment insurance (SUTA).
- What is the Connecticut SUTA wage base for 2026?
- $27,000 per employee.
- Does Connecticut require state income tax withholding?
- Yes. Employers withhold Connecticut income tax based on the employee's state withholding certificate or federal W-4.