Connecticut Department of Labor
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What is this $25.00 late fee and when is it imposed?

The late fee was established by Connecticut General Statute  31-225a (j) (3) to encourage the timely filing of wage and tax information. The fee applies to all taxable employers and non-profit employers using the reimbursable method. The fee is a maximum $25.00 for any given quarter and is imposed when the abovementioned wage and tax information is not received by the Department of Labor on or before their due dates as listed below.

 

Quarter Taxable Employers Non-Profit Reimbursable
First Quarter April 30

May 15

Second Quarter July 31 August 15
Third Quarter October 31 November 15
Fourth Quarter January 31 February 15

This fee can not be waived.  It can be removed only if there was an administrative error, on the part of the Department of Labor, which caused the imposition of the fee.

Electronic Filers 

If you file the abovementioned information using an electronic method the filing can only be considered timely if it is received according to the guidelines stated above and it can be successfully processed. If files are received on or before the due date and can not be successfully processed, the replacement file must be received prior to the original due date to avoid the late fee. Any replacement file received after the due date will not be considered timely regardless of when the original file was received.

Operating with out employees 

If you are considered a liable employer, however are currently operating without employees, you must file a “no wage” return each quarter by the due date. Failure to file a “no wage” return by the due date will result in the imposition of the $25.00 late fee, even though there are no wages to report or taxes due. You can file a “no wage” report via the telephone by calling (860) 566-1018 or (203) 248-4270. A confirmation number will be given to you upon completion of your no wage filing. Retain this number to evidence you timely filing.


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