Home/ Special Taxes/ Connecticut Paid Family and Medical Leave (CTPL)

Connecticut Paid Family and Medical Leave (CTPL)

Overview

The Connecticut Paid Family and Medical Leave (CTPL) program provides covered employees with paid time off for personal or family health needs. The program allows eligible workers to take leave without worrying about lost income.

Note: CTPL contribution rates are updated by the Connecticut Paid Leave Authority. Always verify current rates and program details.

For complete program information, visit: https://ctpaidleave.org/s/employee-landing-page?language=en_US

Key Program Information

  • Effective Start Date: January 1, 2021
  • Payroll Deduction Start Date: January 1, 2021
  • Maximum Deduction Rate: 0.5% of employee wages up to the Social Security contribution base ($184,500 for 2026)

Employee Benefits

The CTPL program allows eligible employees to:

  • Take time off to care for themselves or their family's health needs
  • Receive income replacement while away from work for qualifying reasons
  • Maintain job protection during approved leave periods

Payroll Deductions

Employee contributions fund the CTPL program.

Contribution Details:

  • Start date: January 1, 2021
  • Maximum rate: 0.5% of wages
  • Wage cap: Social Security contribution base ($184,500 for 2026)

Example: If an employee earns $500 per week, their contribution will be approximately $2.50 per week.

The actual contribution rate may be lower than 0.5% depending on the program's funding needs. The Connecticut Paid Leave Authority sets the rate annually.

Setting Up CTPL in ProPay

Automatic Withholding

If an employer is subject to Connecticut unemployment and disability taxes, CTPL will be automatically withheld from employee paychecks and the system will accrue the employer's liability.

Employer Options

ProPay provides the following configuration options for CTPL:

Option 1: Exempt from CTPL

If your employer is exempt from the program:

  1. Go to Employer > Employer Setup > Screen 3 (Tax Exemptions and Benefit Accruals).
  2. Check the box: Exempt from PD-FML.
  3. Save your changes.

Option 2: Withhold Employee Contributions

To enable automatic withholding:

  1. Go to Employer > Employer Setup > Screen 3 (Tax Exemptions and Benefit Accruals).
  2. Check the box: Withhold Payments of PD-FML.
  3. Save your changes.

Option 3: Employer Pays Employee Portion

If your employer chooses to pay the employee's portion:

  1. Go to Employer > Employer Setup > Screen 3 (Tax Exemptions and Benefit Accruals).
  2. Check the box: Pay employee's portion of PD-FML.
  3. Save your changes.

Employer Eligibility

Employers are required to participate in CTPL if they:

  • Have one or more employees working in Connecticut
  • Pay wages subject to Connecticut unemployment tax

Exemptions

Certain employers may be exempt, including:

  • Self-employed individuals (unless they opt in)
  • Employers with approved private plans providing equal or greater benefits
  • Certain federal employees

Contact the Connecticut Paid Leave Authority to verify exemption eligibility.

Employee Eligibility

Employees are eligible for CTPL benefits if they:

  • Earned at least $2,325 in wages during the base period
  • Work in Connecticut
  • Meet other qualifying criteria for leave reasons

Reporting and Remittance

Connecticut employers report and remit CTPL contributions quarterly through the Connecticut Paid Leave Authority portal.

Quarterly Due Dates:

Quarter Period Due Date
1st Quarter January - March April 30
2nd Quarter April - June July 31
3rd Quarter July - September October 31
4th Quarter October - December January 31

Troubleshooting

CTPL Not Withholding from Paychecks

Solution:

  1. Verify the employer is subject to Connecticut unemployment and disability taxes
  2. Go to Employer > Employer Setup > Screen 3 and check that CTPL is not marked as exempt
  3. Ensure the employee earns wages subject to Connecticut withholding
  4. Verify the "Withhold Payments of PD-FML" option is enabled

Employer Liability Not Accruing

Solution:

  1. Confirm the employer is properly set up for Connecticut taxes in ProPay
  2. Verify CTPL withholding is active
  3. Check that the employer is not marked as exempt
  4. If the issue persists, contact Paysoft support

Employee Asking About CTPL Deductions

Solution:

  1. Explain that CTPL provides paid leave benefits for family and medical needs
  2. Note the maximum contribution is 0.5% of wages up to the Social Security base
  3. Direct employees to https://ctpaidleave.org for benefit information
  4. Provide paycheck stubs showing the CTPL deduction line item

Frequently Asked Questions

Q: Do employers contribute to CTPL? A: No, CTPL is funded entirely by employee payroll deductions (up to 0.5% of wages). However, employers are responsible for withholding and remitting contributions.

Q: Can employers pay the employee contribution? A: Yes, employers may voluntarily pay all or part of the employee contribution. This must be configured in ProPay.

Q: What if we have a private paid leave plan? A: Employers with approved private plans that provide equal or greater benefits may apply for exemption from CTPL.

Q: When can employees start taking CTPL leave? A: CTPL benefits became available on January 1, 2022. Employees must meet eligibility requirements to qualify for benefits.

Additional Resources

Related Topics

← Back to Index