Connecticut Employment Law Update – January 2017
DRS Revises Guidance Regarding Withholding Requirements
The Connecticut Department of Revenue Services (DRS) has revised its employer’s tax guide, Circular CT, to provide guidance for employers who withhold Connecticut personal income tax from their employees’ wages in 2017. Married individuals who are employed and have filed a joint Connecticut personal income tax return are reminded they might have to adjust the amount of income tax withheld from one spouse’s wages in order to avoid the underwithholding or overwithholding that may happen when wages are combined. The revised guide provides general withholding rules and instructions, answers to frequently asked questions, a calendar of duties, sample remittance forms, and withholding calculation rules and tables for 2017. The publication is effective January 1, 2017 and replaces Informational Publication 2016(1).