How do I register as a household employer in Connecticut?

Start with a federal EIN, then register with Connecticut for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Connecticut's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Connecticut income tax at your nanny's request, register separately with the state revenue department for a withholding account. Register for Connecticut Paid Leave, usually a separate account from unemployment insurance.

What payroll taxes does Connecticut charge for a household employee?

Federal FICA and FUTA, Connecticut SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Connecticut SUTA: 1.1% - 9.9% on a state-specific wage base, with a separate rate for new employers. State income tax withholding is optional unless your nanny elects it on the state W-4. Plus Connecticut Paid Leave contributions, usually a small percentage of wages and mostly employee-funded.

What are Connecticut's minimum wage and overtime rules for nannies?

At least $16.94 an hour for a nanny in Connecticut. That is Connecticut's own minimum wage, above the federal $7.25 floor. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: US DOL, State Minimum Wage Laws.

Can I require my nanny to use direct deposit in Connecticut?

No. Connecticut does not let an employer require direct deposit, so your nanny has to opt in. Get a written, signed authorization anyway. Federal Regulation E sets the floor, and Connecticut adds an employee-consent rule on top.

What records do I need to keep for a Connecticut household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Connecticut follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Connecticut Nanny Tax Guide

Connecticut has a progressive income tax and a mandatory Paid Family and Medical Leave program. The state's high minimum wage and worker protections require attention to compliance details.

Connecticut household employer quick facts

Applies in Connecticut

State income tax withholding
State unemployment
Paid family leave

Not in Connecticut

Disability insurance

Minimum Wage

$16.94/hour

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SUTA Rate Range

1.1% - 9.9%

New employers: 1.9% on the first $27,000 (2026). Connecticut Department of Labor

Key things to know

Progressive state income tax (2% - 6.99%)
Paid Family and Medical Leave program active
High minimum wage ($16.94/hour)
Personal exemption of $15,000 for withholding

Connecticut Employer Requirements

State Income Tax

Connecticut uses progressive tax brackets ranging from 2% to 6.99%. The state offers a personal exemption of $15,000 that reduces taxable income.

Paid Family and Medical Leave

Employees contribute 0.5% of wages to the CT Paid Leave program. Benefits provide up to 12 weeks of paid leave for qualifying events including bonding, caregiving, and military needs.

State Unemployment Insurance

Employers pay SUI tax on the first $27,000 of wages. While you are new, you pay a flat 1.9% for 2026, with no fund solvency tax added. Once your rate is based on experience, Connecticut adds its 1.0% fund solvency tax to it. That total is the rate on your notice, with 2026 rates ranging from 1.1% to 9.9%.

Connecticut household employer questions

What will it cost?

Wondering what you'll actually owe as a Connecticut employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Connecticut tax agency, IRS Publication 926

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Connecticut Nanny Tax Guide

Connecticut household employer quick facts

Connecticut Employer Requirements

State Income Tax

Paid Family and Medical Leave

State Unemployment Insurance

Connecticut household employer questions

What will it cost?

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