If an employer will close or will permanently stop paying wages, it must notify the CT Paid Leave Authority immediately by submitting a Contact Us message, choosing "Help with Registration" as the contact reason, and providing the following information in the message:
- employer number
- date of discontinuance
- last payroll date
- trade name
- name, address, and contact information of successor-in-interest (if applicable)
The employer must also provide a copy of either
- DRS Form CT 941, Connecticut Quarterly Reconciliation of Withholding or Form CT 941 HHE, Connecticut Reconciliation of Withholding for Household Employers, that it provided to the CT Department of Revenue Services, or
- a copy of the IRS Form 941, Employer's Quarterly Federal Tax Return, that it submitted to the federal Internal Revenue Service
Regardless of which of these tax forms the employer provides, the employer must be sure to check the box indicating that it no longer has employees in Connecticut and must enter the date of the last payroll on the form. If the employer cannot provide a copy of one of these tax forms, the CT Paid Leave Authority will provide the employer with an attestation form to complete regarding the business closure.
If the employer is participating in the public CT Paid Leave program, the employer is responsible for remitting all owed contributions up through the last payroll date.
If the employer has a CT Paid Leave-approved private plan, it must also indicate whether the successor-in-interest will assume the approved private plan. The CT Paid Leave Authority will communicate directly with the employer and the successor-in-interest to determine if the approval for the private plan will transfer to the successor-in-interest. If the approved private plan will not transfer to the successor-in-interest or if there is no successor-in-interest, the employer may be responsible for unpaid contributions and/or other penalties for termination of a private plan without the required notice.