Remit Contributions

As an employer or enrolled sole-proprietor or self-employed individual, you must remit contributions to the CT Paid Leave Authority quarterly.

Woman at a desk working on a computer

Contribution Due Dates

Contributions are due to the CT Paid Leave Authority on the last day of the month of each quarter. The Authority will not impose penalties or interest if the payment is submitted by the last day of the month following the end of the calendar quarter.

  • Mar

    End of first quarter, first quarter contribution due

  • Jun

    End of second quarter, second quarter contribution due

  • Sep

    End of third quarter, third quarter contribution due

  • Dec

    End of fourth quarter, fourth quarter contribution due

Two Ways to Remit Contributions

Online Portal Process

If you are an employer remitting contributions for your own business or are a sole proprietor or self-employed individual remitting contributions, you will most likely choose to file and pay through My Account portal. 

If you are a TPA remitting contributions on behalf of a client employer, you also have the option to file and pay through the My Account portal. Keep in mind that this process requires you to individually register and remit contributions for each client employer using the online portal. 


Online Portal Process

Batch Process

The batch process is most often used by TPAs who are remitting contributions for numerous client employers. This process requires creating files according to the CT Paid Leave file specifications. If you use this process, your client employers will need to complete their own registrations using the online portal.

If you are an employer that would like to remit contributions with ACH credit, you also have the option to use the batch process.

Batch Process

Calculating Employee Obligations

Contribution rate

The contribution rate of one-half of one percent (0.5%) applies to an employee’s total wages, up to the Social Security contribution and benefit base.  

"Total wages" means an employee's salary or hourly wages, vacation pay, holiday pay, tips, commissions, severance pay, etc. including the cash value of any “in-kind” payments. 

Employers should exclude from the employees' total wages any benefits that are excluded for the purposes of calculating the employee's FICA taxable wage.

Contribution cap

For all employees -- both those subject to FICA and those not subject to FICA -- the wages subject to contributions are capped at the Social Security benefit and contribution base, meaning that no contributions shall be deducted from any wages earned in excess of that amount.

When an employee reaches the FICA limit, no further contributions should be deducted or remitted on their behalf. Report the subject earning wages up to the annual FICA wage limit per employee on batch returns and when remitting via the online portal.

When remitting via batch, all future submissions for that employee should report their name and $0 wages. The summarized wages should also exclude the wages over the FICA limit.

Calculating Interest and Penalties

Beginning May 1, 2023, contributions not submitted by the last day of the month immediately following the end of the calendar quarter will be considered late and will be subject to penalty and interest.

Unpaid contributions shall accrue 1% non-compounding interest of the amount owed, accumulating monthly effective on the 1st of the month following the end of the calendar quarter for which the contributions were due. Interest on contributions for calendar year 2021 or 2022 accumulate monthly effective April 1, 2023.

A single penalty up to 10% of the amount owed or $50, whichever is greater will also be assessed on any late or unpaid contribution payment.

Frequently Asked Questions