Involuntary and Voluntary Pay Deductions: Connecticut
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
- An employer must begin withholding for child support in the first pay period that occurs after 14 days from the date the employer was served with an order. The amount withheld must be remitted within seven business days after it is withheld. Child support orders must be submitted with an employee's workers' compensation report. The withholding amount cannot exceed certain limits. Electronic remittances are encouraged. Special rules apply to interstate income withholding orders. See Child Support Withholding.
- Connecticut limits the amount of disposable income that is subject to creditor garnishment. The state grants an automatic 20-day stay before an order takes effect to give employees time to contest the order. See Creditor Garnishment Withholding.
- The only two types of voluntary wage assignments made by employees that Connecticut employers must honor are those for payment of court-ordered support and union dues. See Voluntary Wage Assignments.
- Upon receiving a Notice of Wage Execution and an accompanying Tax Warrant, an employer must begin withholding immediately from the employee's wages. The amount withheld must be remitted weekly to the Department of Revenue Services. Tax levy withholding is subject to certain limits. Employers that do not withhold and remit as required are liable for the amount that was required to be withheld. See Tax Levies.