Connecticut Department of Labor
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How Do I Register?

How to Register 

Employers can register their business on-line by using our Internet Employer Registration System or by downloading the application, which will then need to be completed, printed and mailed or faxed to us.  For either option,  please visit http://www.ctdol.state.ct.us/uitax/leadUc1a.htm .  If you have any questions regarding the registration or need an application mailed to you, please call the the Employer Status Unit at (860) 263-6550.

Who Is Required To Register

All employers of one or more persons (full or part-time) must register by filing an Employer Status Report. Failure to receive a copy of the form does not relieve the employer of the obligation to register. 

Form Connecticut UC-1-NP is used to register qualified non-profit organizations, Form Connecticut UC-1-MUN for municipalities and other government entities, including Federally recognized Indian Tribes and Form UC-1A for all other employers. 

A sole proprietor or a single member of an LLC operating as a sole proprietorship is not an employee nor is his or her spouse, parents or children under 21 years of age an employee. A partner in a partnership is not an employee nor is a member of an LLC-partnership an employee. Children under 21 years of age working for their mother/father partnership or for an LLC partnership comprised of their mother and father are not employees. Officers of a corporation or members of a LLC filing as a corporation who receive remuneration during the year, or whose personal accounts are credited, are counted as employees for each week of the calendar year.

“Sub-chapter S” Corporations differ from other Connecticut corporations in that they can elect not to be subject to a federal corporation income tax. They are subject to the Connecticut Unemployment Compensation Law, as are other corporations.  

An officer(s) of this type of corporation who performs services for the corporation is an employee of the corporation. He is considered a "partner" or "proprietor" only with respect to federal income tax returns (Form 1120 S) if the corporation elects to report income in this manner. Remuneration for their services is subject to the Connecticut Unemployment taxes.  

The Department's position regarding such paid remuneration is that all remuneration for services actually performed, whether labeled salaries, wages, dividends or a distribution of profits is taxable. However, undistributed income which remains in the business, although taxable as income to the principals of the business, is not taxable to Connecticut Unemployment Compensation.  

Limited Liability Companies (LLC) - LLCs are taxed for Connecticut Unemployment Compensation tax purposes according to their filing status with the IRS. Members of an LLC will be treated for Connecticut Unemployment Compensation Tax purposes as partners of a partnership if the LLC qualifies as and elects to be a partnership for federal income tax purposes. An LLC may elect if it qualifies to be taxed for federal income tax purposes as a corporation, and any remuneration to members will be reportable and taxable for Connecticut Unemployment Compensation. A single member, who is an individual, who elects to be taxed for federal income tax purposes as a sole proprietor will be treated as a sole proprietor for Connecticut Unemployment Tax purposes. If the single member of an LLC or the members of an LLC partnership are corporations, any remuneration to corporate officers will be reportable and taxable for Connecticut Unemployment Compensation.


200 Folly Brook Boulevard, Wethersfield, CT 06109 / Phone: 860-263-6000

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