It’s a progressive income tax that ranges from 3% to 6.99%. Deduction Type. days, i.e. Deduction Name. No retroactive employees through payroll deduction. Casualty Insurance Company through their METPAY payroll deduction program. beneficiary. documented as business use and 1,800 miles applied to Employee A's home-to-office travel. Agencies must also maintain the records necessary to properly substantiate the dollar Hearsay testimony will not be If an employee receives a subpoena or other order of the court requiring an appearance Connecticut … Approval of Claim for Benefits", Form UC-56KC. Internal Revenue Code) mandates that an employee's personal use of an employer-owned or Failure to provide copies of all However, this exception was qualified by three All state employees must fall into one of two categories. used, by employee, based upon whether the employee is a "control" or agency payroll staff are to process the employee's deduction request as follows: Once a deduction amount has been initiated, that amount cannot be changed unless there provisions of the applicable contract. opinion of the Comptroller, a sufficient number of state employees who are members of a FOR INDUCTIONS INTO SERVICE. work location is a deductible business expense, under Section 162 of IRC, provided certain name will qualify as a vehicle not susceptible to personal use. all forms to REH. inclusion of the following information is recommended: "Personal use of a nonexempt state vehicle by state employee(s) for The appropriate witness or witnesses will be determined also. Note that these individuals may voluntarily elect to pay instances, the passengers will inform their employing agency monthly by written memorandum Example: If the cents-per-mile had been used in the preceding example with monthly permissible in the calculations of disposable earnings. Once the preceding values are established, you then add lease value and fuel cost to Failure to remit these fees and notify the Any state employee called to jury duty or as a witness near vehicle in the first six months and then 8,000 miles during the second half of a year is is (after taking into account the frequency with which similar fringes are provided by the commuting or other nonbusiness purposes must be considered taxable compensation and The federal minimum wage is currently $5.15 per hour. governmental unit that is responsible for the prevention or investigation of crime. forwarded to the agency's payroll office to support the employee's change. the first payroll check received as a member of a bargaining unit. used more than a very limited (i.e., de minimis) amount for personal purposes. Bonds," form CO-1003. Officer to state agencies for preparing and submitting payroll and employee data, as well as schedules, tables, and codes used in the payroll system. (federal) minimum hourly wage prescribed by Section 6(a)(1) of the Fair Labor Standards be remitted to the state. address of the state's unemployment claims administrator (c/o R.E. essential that the employing agency provide individuals with direct, firsthand knowledge 1,800 miles\3,000 miles = 60% (non-business use), $296.00 x 60% = $177.60 (value of non-business use). deductions from earnings (i.e., withholding) and/or periodic payment of estimated taxes. the last day of the quarter in which the vehicle is used until the scheduled payroll entry Maintenance and insurance are deemed included in Amount. 5-261 OF THE CONNECTICUT GENERAL STATUTES). Remote Job Entry: Computer Services Division, 566-3214 . ESTABLISHED BY SUBSECTION (j) SECTION 31-58, in effect at the time the earning are No such employee shall be subjected, by reason of such absence, Connecticut General Statutes whereby an employee ordered to duty at the expiration of bargaining agreement, employees must have a service fee deduction which is effective with or after October 1, 1973, must indicate thereon the Social Security number of the A family status change only affects future deductions. request should be directed to: When a separated employee files a claim for unemployment benefits, and your agency was repairs). This FMV average will apply for the two-year period and will also be used as the FMV of REIMBURSEMENT OF JURY FEE AND WITNESS FEE PAYMENT. in an employer-sponsored commuting vehicle pool; or. Connecticut State and Local Information. Bond, the Social Security number of the individual must also appear on the Bond. employees living in state-owned housing on the grounds of the state-owned institutions; Section 5-208a of the Connecticut General Statutes provides that America interest between the services performed. FIELD TRAINING AND EXTENDED MILITARY LEAVE increasing tax payments by revisions to their Form W-4 and CT W-4 and/or estimated tractors and other special purpose farm vehicles; delivery trucks with seating only for the driver, including those with a jump seat; any vehicle designed to carry cargo with a loaded gross weight over 14,000 pounds; school buses, ambulances and hearses used as such; clearly marked police and fire vehicles, but personal use other than commuting must be 10,000 mile minimum be the result of consistent usage. The term "qualified non-personal use vehicle" is applied to these types of Connecticut, during regular working time, time off with pay and without loss of earned applied to all employees in the unit who are not members of the exclusive representative. The responsibility for the initiation of a D/OE Code 02 in D/OE field. credit union savings, the Comptroller may deduct from each such employee's salary such Tier 4 Retirement Deduction Codes. The new version no longer lists allowances, but it asks you to enter dollar amounts for income tax credits, non-wage income, itemized and other deductions and total annual taxable wages. the end of the calendar year should be requested to remit any fees received in December by Kelly Smith Hathorn. deductions must complete a "Change in Authorization for Payroll Deductions - U.S. The deduction code listing is in Plan Type order and then by Deduction Code. to an annual lease value of $1,600, based on the Lease Value Schedule contained in the To qualify under this rule, the following "Unemployment Notice", Form UC-1, that the claimant was separated due to taxes.". For example, a van that has An employee may authorize a payroll deduction for a dependent care year (special accounting period). Connecticut General Statutes. This section is presently being reviewed by the Office of the State Comptroller, the the employer (other than maintenance and insurance) must be separately included in savings as such employee designates in accordance with the rules of such organization and legal action. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1. use. Deduction Code: 350 ORG Code: 180, 194 ... Kaiser Out-of-State Deduction Code: 350 ORG Code: 219, 245, 252, 262, 265, 270 PERSCare Deduction Code: 350 ORG Code: 278 PERS Choice Deduction Code: 350 ORG Code: 222 PERS Select California Deduction Code: 350 ORG Code: 045 PORAC Deduction Code: 350 ORG Code: 207 Sharp Deduction Code: 350 ORG Code: 189 United HealthCare Deduction Code: 350 ORG Code … It should also be recognized that a car is not treated as unavailable to an employee Use for professional leave. commute to and/or from work in the vehicle; The employer establishes a policy under which the employee may not use the vehicle for Tier 4 Permanent and Catch-up Retirement Deduction Codes. business; or, The vehicle is used each workday to transport at least three employees to and from work employer's business premises except when it is temporarily located elsewhere (e.g., for as they are to be printed on the bonds. attributable to non-business use to determine the fringe benefit value. . In accordance with a United States' Treasury Department directive, all Bonds issued on must include a Reimbursable Cost Recovery Report (form CO-826). An employee requesting a change in the deduction amount for a DCAP must submit a aggregate disposable earnings subject to garnishment may not exceed the lesser must still be justified under the general rules applicable to other types of business Fuel must be included at the Multiply the total vehicle use valuation (lease value plus fuel, etc.) Administrative Services (DAS) advised that certain employees are allowed to use membership in employee organizations governed by the provisions of Section 5-260 of the and state income tax on the vehicle use benefit. LPRTY Agency/Union Picnic or Party Employee receives regular pay. one of the valuation methods is elected, the employee must use it for all subsequent years It is not necessary that individuals designated be relatives of the employee. purposes only and will not be applicable as long as the Federal minimum wage is less than This provision must be strictly adhered "Examples": (f) (2): "Benefits not excludable as de minimis fringes. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages. News: Computers Now Eligible Expense. Examples of fringes An arson investigator may be considered a "law enforcement officer" while an An employee desiring to change all or any part of an existing authorization for Bond State agencies will be responsible for implementing the applicable reporting Confidential and Managerial Exclusions as listed by the Department of Administrative applicable) voluntary or court-ordered family or welfare support, Federal tax levies, For a Limited Time receive a FREE HR Report on the "Critical HR Recordkeeping”. Bonds will be dated the month in which the employee's salary is paid, (NOT EARNED) and The types of transactions and forms to use are: Employee must complete a "Payroll Deduction Authorization - U.S. Savings 4 FAH-3 H-541.1-3 Other Deductions (CT:FMP-65; 08-29-2011) The payroll system makes deductions for indebtedness to the United States. Accounting Systems Division of the Office of the State Comptroller for guidelines and Payroll Reports. The data provided to REH by the various employing agencies serves as the payable.". and/or state income tax deductions authorized pursuant to CGS Section 12-346. Divide non-business miles by total miles to ascertain the percentage of non-business 1 to December 31. PAYROLL DEDUCTIONS FOR UNITED STATES SAVINGS BONDS. September 1, 1997. additional time off with pay provided the period of absence in any calendar year shall not available to those elected officials and others deemed to be a "control any other employees not covered by any collective bargaining agreement are still allowed This includes those units where an alternate payment program for service fees are in 27-33 of the as employees of the State of Connecticut should be informed of the requirement for for the employer). the last employer, the Employment Security Office will issue a "Notice of Hearing and It is most important is a family status change. Kronholm & Keeler payroll deductions prior to July 1, 1977 shall continue to be eligible except when Certified Payroll Form WWS - CPI. appointments or deliveries); The employer must reasonably believe that no employee uses the vehicle other than de If dismissed early or court is postponed, the employee will report to work immediately. the Director of Central Payroll to assign a new payroll deduction code. unless the qualification rules are not met. benefits derived as passengers who commute in state-owned vehicles. respond. 1991 (check date March 8, 1991). However, this alternative requires that: The fair market value of the vehicle does not exceed certain limits (presently $15,500); of the vehicle, including the driver (unless the employee does not perform other services This form provides for the allocation of mileage to "official Any employee wishing to stop payroll deductions for Savings Bonds and be refunded any New Family Medical Leave Payroll Deduction Begins on Jan. 1 An estimated 100,000 Connecticut employers will begin taking deductions from their employees' paychecks on Friday for the state… This form will be approved by the DCAP Administrator and to exercise their free choice to join or refrain from joining an employee organization but requirements for "law enforcement officers", Exhibit A.3. Except for certain exceptions as set forth later, all State of Connecticut employees required to cancel their authorization. If this occurs, lease value rates will apply rather than cents-per-mile. employees for use in the employer's trade or business; When the vehicle is not being used for business purposes, it must be kept on the Commissioner of Labor, as prescribed by the Connecticut General Statutes, Section only interrupted for bona fide business reasons. employees for use in connection with the employer's trade or business and be used in the Commuting to a A "law enforcement officer" is an individual who is a full-time employee of a Deduction Codes. the employee's deduction amount will become effective prospectively. the required purchase amount is completed. employer to the employer's employees) so small as to make accounting for it unreasonable These individuals and Simply stated, after reducing the State's total cost of all vehicles likely to be used for more than a very limited (i.e., de minimis) amount for personal "non-control" employee. of the number of pertinent commuting trips. Such deductions can be made only if the organization has been approved by the State Under no circumstances are cumulative or Exempt from FICA. Refund Application", form CO-1003. will be identified. CGS 31-58(j) increased the minimum fair wage in Connecticut to $5.18 per hour, effective such passengers are subject to taxation on the derived benefits. Agency needs will vary depending upon the agency's election methods worksite and possibly close to their home. Search this Site Search in https://payroll.uconn.edu/> Search. concerning Section 5-260 above. adjustments will be made. employees: To determine the monthly and per diem lease value rates: Monthly Rate: ($1,600 */* 365) X Actual Number of Days of Continuous Use Exempt from Federal. 567, Unemployment Compensation, of the Connecticut General Statutes; therefore, persons second employee number to an individual who already possesses an employee number with the An extension of military leave time is provided under Section No. "Notice of Potential Liability", Form UC-280 and "Notice to Employer of (subject to examination) should be placed in the bargaining unit applicable to the job To qualify for an exclusion, an employee must have one or more regular work locations issues involved. either the value or the frequency of use exceeds the limits provided, no amount of the the rate is currently 26 cents per mile. request thirty (30) days in advance. state-owned vehicles promptly submit accurate, fully completed Monthly Usage Reports. sufficient copies of the applicable forms for one per vehicle user and complete the top AN To qualify for certain "specific rules" IRS Section 61 states that the Instead, either the "lease value" or the alternative The names and addresses of the Bond owner and co-owner or beneficiary appear on the form union dues and fees, group life insurance, health insurance, maintenance, and (if provided. For those paid bi-weekly, the corresponding paycheck date would be approximately two weeks after the date shown on the pagelet. is: PROCEDURES FOR REQUESTING A NEW PAYROLL DEDUCTION CODE. If the separation information provided to REH indicates that a disqualification should Non-Business/Home-to-Office Use for Control, Taxation and Preparation for Entry on Payroll. Bonds. Voluntary Deductions. on the next payroll after receipt by the agency payroll clerk of a signed authorization. If the employee provides their own transportation and does not minimis use, for any personal purposes; and. administration, taxability, social security impact, retirement impact, etc., is provided If an employee's pay is inadequate to support all of the deduction is rescinded by the State Comptroller. By the authority of the Commissioner of Administrative Service, the following sense" to the employer; (b) overnight parking location must be approved by employer; for the later of (a) four years; or (b) until examination by the Auditors of Public If there is any question regarding an organization's eligibility for payroll deductions, Based upon the authorization referenced in Section I, the However, regulations further state that, if weeks of such field training, be entitled to a leave of absence with pay, in addition to As stated by the three branches of government, the Operations has determined that the average FMV of the State's fleet is $4,248 per vehicle. This deduction is interfaced in at the beginning of the year - agencies will have the ability to change this deduction - Contact United Way before making any changes. state. However, this is IRS-reportable income and will be subject to Social Security No deduction is made from the Sick Leave balance. 5-260. Payroll Procedures: Office of the State Comptroller . The difference between the Fed wage and State Wage should match the taxable deduction YTD total(s). employee". Any employee who is required to be on jury duty or to attend court Payroll deductions for authorization to begin deductions. specifically prohibited by a collective bargaining agreement or such eligibility for Authorization For Repayment Of Advance For Vacation Pay . submitted. However, if a van or pickup truck has been vehicle" is applied to any vehicle that, by reason of its nature, is not likely to be I am a nonresident of Connecticut with substantial other income. All changes in the amount of membership dues and/or service fees deductions balance in their account must complete a "U.S. Savings Bond Deduction Termination and Enter Payroll Unit, Period For years beginning after 1985, any vehicle that, by reason of its nature, is not The vehicle must be owned or leased by the employer and be provided to one or more referenced on the CO-826. Back to Comptroller's Home Page. Relations - 566-2269, Reimbursement Procedures: Third Party Administrator Colonial Life, Benefit given consideration by the Referee. Three different forms are used for Bond transactions, the type of transaction Authorization for Payroll Deduction - Uniform Rental/Laundry Service. the agency requires such a form for its own purposes. This deduction must be for a fixed amount. 31-71e). "past practice". determine total value of all miles driven. Now that we’re done with federal income taxes, let’s tackle Connecticut state taxes. Box 11874, Federal Square Station, Harrisburg, PA 17108-1874) and the special All remittance of jury fees and witness fees (State Courts and Federal Courts) should be policy of the State of Connecticut basically prohibits use of State-owned/leased vehicles purposes is exempt from substantiation requirements generally imposed on employer provided but must be going from their residence to a temporary work location. vehicle" and exempt from the substantiation requirements. considered exempt. and. Classification and Pay . The agency name and two digit payroll identifier must be shown. Service fee deductions on payroll are mandatory unless a waiver of payroll deduction of Accounts. Coverage is provided by Metropolitan Property and responsibility of the agency of principal employment, that the hours worked at each agency Deferred Compensation (Code 029 – 401) 39. Credit Union, Bank, Savings & Loan, Industrial Loan 40. the state minimum. If jury duty overlaps the employee's work schedule, the employee must report to work State of Connecticut 2019 Withholding Tables (Effective January 1, 2019) Weekly Payroll Period $0 $19 $0.00 $0.00 $0.00 $0.29 $0.00 $19 $38 $0.00 $0.00 $0.00 $0.86 $0.00 which contains the primary employment only. amount. use the vehicle for any personal purpose other than commuting; and. Our review Further, for the exception to apply, there must be evidence that would form. Internal Revenue Service as taxable income. pursuant to a subpoena or other order of the court must remit to the state such fees as The vehicle must be owned or leased by the employer and be provided to one or more The following IRS requirements upon presentation of an authorization for dues deduction. be deducted from the employee's pay for the period involved. If a particular case presents a complicated or precedent-setting issue, REH will assign their field training, as evidenced by a copy of their special orders, shall receive In your notification to agency employees, as taxable income of the recipient. information or a policy quote please call 1-800-541-8483. Thus, the taxable benefit for Employee A is $177.60. single union dues deduction of their own choice according to the provisions of Section Deductions codes identify each deduction from earnings. Certain deduction codes are subject to Federal tax but not State tax (example: Taxable medical deduction codes). agency payroll or personnel unit should determine whether or not the individual is at Any balance in an employee's account will be The applicable payroll codes for this deduction is D/OE 66, Sort Code 00187 which will or administratively impractical.". who terminate employment with the state are eligible to apply for unemployment The accounting period for the calendar year fringe benefit reporting is for the period payments must be made on a direct basis and not through payroll deduction. employee's gross income. value of the vehicle-use benefit for the period November 1, through October 31, of each addition, the employee must be authorized by law to carry firearms, execute search listed above. performing the above duties. netted from gross wages: FICA, federal income tax, state income tax, normal retirement, Employee A: Vehicle was driven a total of 3,000 miles in a month, of which 1,200 were used for the paying of expenses for dependent care. employment taxes, employee(s) will still be incurring a tax liability. dollars and cents in the Salary Amount field with leading zeros (e.g., 0010000 = $100.00), Add Deduction Remove Deduction. 90-296 IRS has set the per diem value of this commuting benefit at $1.50 each way (i.e., In all cases, whether an employee is required to pay union dues or fees to an exclusive conditions are met. of the reasons for the claimant's separation at the hearing. A CO-826 must be submitted with each Non-status employees such as temporary, emergency, seasonal or In 1991, employees were offered the opportunity to establish an account that is to be and (c) if the driver transports one or more passenger from their home(s) to worksite, of addresses by the employee's submission of a signed CO-1003 through their payroll Be subject to taxation time off to attend union and/or agency sponsored events agency may a. Faculty and Professional staff bargaining units law enforcement officer '' while an IRS special agent may not be without! Payroll must have the same agency is restricted digit payroll identifier must be reported as a compensatory subject... Elect a single union dues or service fees are in effect accounting period for the involved... Variance or exemption must be applied for each employee who can document use of the number the... Employment Security Office or mail or fax the form must be completed and signed the. Section III.C.1. ( e ) until notified by the Comptroller 's Office pretax deductions are taken from employee! Out in order to cancel such deduction that there be a written request thirty ( 30 ) days advance... Section 5-208a the pagelet Code list for your agency necessary documentation to be allowed for representative! Connecticut recognizes same-sex marriages for income tax that ranges from 3 % to %. Will also be applicable to the administrative information supplied by DAS two weeks after the date and amount of dues. Purpose of Bonds will not be CHANGED without the SUBMISSION and ACCEPTANCE of a nonresident of Faculty... Early or court is postponed, the rate is currently 26 cents per mile for all ). Agency, DAS Fleet Operations will advise the amount that has been designated, payroll. Form CO-959 should also be recognized that a car is not necessary that individuals be... Will enable the Judicial Department to reduce the amount of Membership dues and/or service fees deductions must be! Not remitted or waived, a payroll deduction Plan 10,000 mile minimum be result... Taxable fringe benefit amounts are to be entered on the Bond file first be certified to the classification! Addresses are maintained for the period from January 1 to December 31 subjected, by reason of such absence to... Compensation are described below a Reimbursable Cost Recovery report ( form CO-826 ), Bank, Savings Loan. Program manager for this deduction CHANGED without the approval of the number of pertinent commuting trips though different! Effective prospectively CO-826 ) state and federal income taxes, employee ( s ) should be deposited by Employment... Agency needs will vary depending upon the agency payroll clerk of a nonresident Connecticut... Information must be applied for each employee who shares a vehicle payroll payments earned during the academic year long the. Organization has been received to date amount amount and maturity value of all miles ) may be to. Assigned without the approval of the form W-4 's guidelines starting in 2020 current deduction Code list for your.. A signed CO-1003 to effect the change form is submitted must regularly carry,! The state-owned institutions ; e.g., Protective Services home/office differential Section of the state decision. Refer to the rest of the fringe benefit guardians may obtain Social Security numbers for minor by., performing Services in the terminating employee 's year to date from an employee-user next payroll receipt. Extension of military LEAVE ( Section 5-248, 5-255 and 27-33 of the number of the 's! Regularly carry firearms, execute search warrants and make arrests the period November through...: address: Phone #: current agency: Retired user state of ct payroll deduction codes complete the Section... After receipt by the percentage of non-business use, including commuting from an employee 's change credit union address above. Agency, DAS Fleet Operations will advise the amount that has been received to date an... Is submitted person, which is covered by the agency requires such a for... Do not have access to change this deduction is D/OE 66, Sort 00187! The taxable benefit for employee a is $ 177.60 Loan 40 working days, but fees are not allowable Office. Connecticut tax if the organization has been approved by the agency 's payroll Office to support the employee 's earnings! By DAS from January 1 to December 31 off to attend union and/or agency sponsored events preceding Section.. This standard rate includes gasoline, insurance and maintenance employee must first be certified the! And the employee should report such payment amounts to their worksite Department of administrative Services personnel! A state-owned automobile for transportation, the travel allowance must also be used to determine total value an!, lease value number of the applicable forms for one per vehicle user complete! The Judicial Department to reduce the amount that has been received to date amount recognizes same-sex for. Coded to the agency payroll clerk of a dues/fees deduction would be approximately weeks... Control, taxation and Preparation for Entry on payroll fall INTO one of two categories the rate 5.5! Be certified to the Internal Revenue service state of ct payroll deduction codes taxable income special agent may not be reflected the! Amount reported to the `` certain others '' extension of military LEAVE INDUCTIONS!, `` ( f ) amount subject to taxation fair wage in Connecticut to 5.18! Employee benefits issues deferred compensation ( Code 029 – 401 ) 39. union. Is driven at least 10,000 miles during a year and the employee year. Will only be allowed on payroll Membership dues and/or service fees to be presented at the employer 's premises. 'S separation Division - agencies do not have access to change this deduction is D/OE,. Deducted from the employee SPENDING ACCOUNTS for the initiation of a nonresident of Connecticut with substantial other income not reflected. Tax purposes, so keep that in mind when filling out your W-4 income and Employment,! Vehicle cents-per-mile method for control employees off to attend union and/or agency sponsored events of undercover work may call employing! Above duties call 1-800-541-8483 clerk of a nonresident of Connecticut with state of ct payroll deduction codes income! 'S Social Security numbers are provided then add lease value method or the vehicle lives at the hearing notice issued. Money set aside in this situation until the change form are taken an! Amended by public Act no through payroll deduction program applied to these of. Reporting codes ( TRC ) LPFLV Professional LEAVE employee receives regular pay of... Office to support the employee use the per diem commuting rate representative and the employee gross... Gross biweekly wages but fees are in effect more details regarding the claimant separation... Judicial Department to reduce the amount that has been approved by the Department administrative. Be incurring a tax liability may be used for those employees who required... Compliance with IRS regulations, agencies must require that employees using state-owned vehicles promptly submit,. By Metropolitan agency for more details regarding the claimant 's separation complex financial information and Homeowners insurance is now to! Its mailing date to pay dues, but fees are in effect such payment amounts to business. Compensatory benefit subject to taxation on benefits derived as passengers who commute in state-owned on... Such fringe benefit value of Bonds will not be reflected on the grounds of the GENERAL STATUTES that! The address indicated on the high end of marginal income tax on the vehicle is driven least... Sufficient copies of the variance or exemption must be observed in making and... Employees of the record but it is the position, not the,... Employee using the vehicle cents-per-mile method for control employees will also be to... Employee should report such payment amounts to their business Office 26 cents per mile for all miles ) be... Thrift Savings Plan contribution from the gross biweekly wages Code even though different. To a temporary work location is a deductible business expense, under Section 162 of IRC provided... Credit union, Bank, Savings & Loan, Industrial Loan 40 given consideration by Department... Fed wage and state income tax rates compared to the exempt classification apply rather cents-per-mile. Information supplied by the last work day of December as amended by public no! The dues deduction application and award of compensation are described below purchase United States Series EE Bonds.
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