Connecticut (CT) – 2023

Connecticut Effective 7/1/2022 Federal Effective 7/24/2009

Minimum WageConnecticutFederal
Minimum Wage$14.00$7.25
Minimum Cash Wage (Tipped): Tipped hotel or restaurant employees only$6.38
Minimum Cash Wage (Tipped): Tipped bartenders only$8.23
Minimum Cash Wage (Tipped): All other tipped employees$13.65
Maximum Tip Credit (Tipped): Tipped hotel or restaurant employees only$7.62
Maximum Tip Credit (Tipped): Minimum Cash Wage: Tipped bartenders only$5.77
Maximum Tip Credit (Tipped): All other tipped employees$0.35
Youth Minimum Wage$11.90$4.25
Comment*STATE: Industries other than agriculture or government may pay employees under the age of eighteen 85% of the state minimum wage for the first 200 hours of employment only.
State Income TaxConnecticutFederal
Wage Withholding (Net of exemption and credit table)Wage %
Supplemental Wage / Bonus RateNo Provision
Unemployment InsuranceConnecticutFederal
Maximum 2023 Taxable Earnings (Unchanged from 2022)$15,000
Employee 2023 DeductionNone
Employer 2023 Tax Rates(Includes 1.2% fund solvency surtax)1.7 – 6.6%
Standard 2023 New Employer Rate2.80%
Voluntary Contribution PermittedNo

Federal (FED) – 2023

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $147,000 in 2022)$160,200
Employee / Employer Tax Rate (Unchanged from 2022)6.20%
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2022)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,300 in 2022)$7,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,650 in 2022)$3,850
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,500 in 2022)$7,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2022)37%
Flat Rate Withholding Method (Unchanged from 2022)22%

Connecticut State Resources

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