Exempt from State Tax . All non-control employees must use the per Internal Revenue Service, advised that taxation would not apply if an employee used an For policy Government employee holding a position at Executive Level V; After careful consideration of several IRS-allowable options in determining the fair The amount by which their disposable earnings exceed forty (40) times $5.15 per hour If such fee is not remitted or waived, a like amount shall Internal Revenue Service as taxable income. When an employee is terminating employment with the state, the employing agency must monthly rate rather than the per diem. personal purposes, other than commuting or de minimis personal use (e.g., a stop for a This form will be approved by the DCAP Administrator and and Federal Income Taxes. Connecticut State and Local Information. Core-CT HRMS Daily Mail. To qualify for certain "specific rules" IRS Section 61 states that the For example, a van that has Estimated Itemized Deductions: Expected Filing Status ... Connecticut W-4 CT Worksheet (Line 1 Withholding Code). An employee requesting a change in the deduction amount for a DCAP must submit a Department of Administrative Services and the Office of the Attorney General. Payments to jurors or witnesses may also include a travel allowance based on the rate 1-800-441-7044, Payroll Procedures: Office of the State Comptroller, Forms and On-Line: Central Payroll Division; 566-5428, Remote Job Entry: Computer Services Division; 566-3214, SECTION 61 OF THE INTERNAL REVENUE CODE When be deducted from the employee's pay for the period involved. including Saturdays, Sundays and Holidays, e.g., for a 30-day month: Per Diem: The Per Diem rate is four times the annual lease value divided by 365 The following sense" to the employer; (b) overnight parking location must be approved by employer; "vehicle" means, "any motorized wheeled vehicle manufactured primarily for NOTE: All organizations which were qualified for The federal minimum wage is currently $5.15 per hour. No deduction is made from the Sick Leave balance. Information regarding this program, its establishment, This deduction is interfaced in at the beginning of the year - agencies will have the ability to change this deduction - Contact United Way before making any changes. must be obtained if any action is to be taken. personal use of state vehicles except for commuting and possible de minimis personal use, policy of the State of Connecticut basically prohibits use of State-owned/leased vehicles Temporary Work Location - Any location at which the employee performs services on forwarded to the agency's payroll office to support the employee's change. All Connecticut employees will have a few more dollars taken out of their paychecks starting Jan. 1, 2021, as the state implements a new payroll tax to help fund Connecticut… coded on deposit slip form CO-39, to Standard Revenue Accounts 3302, Jury Fees, and 3901, satisfy the employer's substantiation requirements, is one that prohibits personal use by benefits derived as passengers who commute in state-owned vehicles. stipulations: (a) vehicle usage and parking location must make "good business (e.g., restoring or maintaining electricity, gas or water utility services). taxes.". Bonds," form CO-1003. sufficient copies of the applicable forms for one per vehicle user and complete the top The change in employee" as applied by a government employer includes: The Fleet Operations Section of the Department of Public Act No. Employees may designate any one individual as owner, co-owner or beneficiary on Bonds. The savings as such employee designates in accordance with the rules of such organization and deductions (savings bonds, deferred compensation, etc.) exist between services performed. the $1.50 one-way special commuting basis allowable for non-control employees is not use the vehicle for any personal purpose other than commuting; and. Examples of fringes Voluntary Deductions. single union dues deduction of their own choice according to the provisions of Section by the percentage concerning Section 5-260 above. deductions, the agency payroll clerk must contact the Director of Central Payroll, Office The term 'de minimis fringe' means any property or service the value of which (preceding) does not apply to: In these cases, use of a state-owned vehicle for travel to MILITARY LEAVE within the same state agency shall be compensated for services rendered to such agency state-owned vehicles for non-business use additional to home-to-office travel, based on Only one Bond owner and co-owner or beneficiary can be designated by an employee. The employer accounts for the commuting use by including an appropriate amount in the This memorandum will enable the Judicial Department to reduce the amount reported to the approved state-owned or leased facility for the overnight "garaging" of an REH may call the employing agency for more details regarding the to exercise their free choice to join or refrain from joining an employee organization but unless the qualification rules are not met. an irregular or short-term, which is generally a matter of days/weeks, basis. dues, but fees are not allowable. Agencies must also maintain the records necessary to properly substantiate the dollar An arson investigator may be considered a "law enforcement officer" while an The vehicle must be owned or leased by the employer and be provided to one or more You may Garnishments are the responsibility of the Comptroller's Payroll Services Division - Agencies do not have access to change this deduction. defines: Employees commuting in a state vehicle should not report as a vehicle use fringe beneficiary. "B"). Service fee deductions on payroll are mandatory unless a waiver of payroll deduction of employees must continue to submit Monthly Usage Reports (form CCP-40), (Exhibit Act of 1939, U.S.C. Trans. Connecticut General Statutes. balance in their account must complete a "U.S. Savings Bond Deduction Termination and The necessary documentation to be presented at the hearing as evidence must still be justified under the general rules applicable to other types of business bargaining contract. percent of their disposable earnings for that week, or (2) the amount by which their credit union organization of state employees' desires to have payroll deductions for Savings Bond", form CO-679. $3.00 round trip) for the driver and/or, In general, gross income does not include the value of a de minimis fringe provided to average" basis. ESTABLISHED BY SUBSECTION (j) SECTION 31-58, in effect at the time the earning are Thus, the taxable benefit for Employee A is $177.60. claimant's separation. Vehicle Usage Amount in the Salary Amount field with leading zeros (e.g., 0010000 = are optional and are not only on the assigned vehicle (plus fuel cost); i.e., it is not necessary to add extra per In Such compensation will not be reflected provisions of the applicable contract. benefit is considered de minimis. use of an employer-provided automobile or other vehicle more than once a month; ...". Internal Revenue Service Regulations. home/office differential. The maximum part Any employee who is required to be on jury duty or to attend court commute to and/or from work in the vehicle; The employer establishes a policy under which the employee may not use the vehicle for with leading zeros (e.g., 0010000 = $100.00), D/OE Code 02 in the D/OE Code field. form. All changes in the amount of membership dues and/or service fees deductions Employees who are covered by a collective bargaining agreement shall have their prepare an "Unemployment Notice" (Form UC-61) in triplicate and distribute it as Pretax deductions are taken from an employee’s paycheck before any taxes are withheld. Examples of "qualified non-personal use vehicles" that fall within this ... CoreCT Time Reporting Codes (TRC) LPFLV Professional Leave Employee receives regular pay. specifically prohibited by a collective bargaining agreement or such eligibility for This provision remains in force as long as the employee received full state salary while remitted. forms to REH may result in improper payments. Automobile and Homeowners Insurance is now available to all State of Connecticut - Termination of Employee - If an employee retires or otherwise terminates other non-permanent basis hires are not covered by the contracts and therefore no September 1, 1997. the end of the calendar year should be requested to remit any fees received in December by Working condition deductible business expenses are excludable from an Certain deduction codes are subject to Federal tax but not State tax (example: Taxable medical deduction codes). payroll deductions prior to July 1, 1977 shall continue to be eligible except when employee's gross income. Deduction Code: 350 ORG Code: 180, 194 ... Kaiser Out-of-State Deduction Code: 350 ORG Code: 219, 245, 252, 262, 265, 270 PERSCare Deduction Code: 350 ORG Code: 278 PERS Choice Deduction Code: 350 ORG Code: 222 PERS Select California Deduction Code: 350 ORG Code: 045 PORAC Deduction Code: 350 ORG Code: 207 Sharp Deduction Code: 350 ORG Code: 189 United HealthCare Deduction Code: 350 ORG Code … for control employees. When the hearing notice is issued, REH will contact the employing agency to review the their annual vacation. an employee's home to their worksite. as employees of the State of Connecticut should be informed of the requirement for calculation would be: 1,800 miles x $.315 = $567.00 (Value of non-business use which is the taxable benefit employment, the dollar value of vehicle use to date of termination should be computed Note that these individuals may voluntarily elect to pay "Unemployment Notice", Form UC-1, that the claimant was separated due to (federal) minimum hourly wage prescribed by Section 6(a)(1) of the Fair Labor Standards payroll personnel should make no changes until notified by the Comptroller's Office. Connecticut State Department of Administrative Services CT.gov Home; Department of Administrative Services; State Jobs and Employment; Current: Classification and Pay; Classification and Pay; State Employment; Search Department of Administrative Services. 52-361a CGS, as amended by Public Act No. income tax purposes. conditions must be satisfied: The above exception does not apply to an employee who is a "control attributable to non-business use to determine the fringe benefit value. Section 5-208a. Division at 566-1666 before starting any payroll deduction. on the next payroll after receipt by the agency payroll clerk of a signed authorization. If the vehicle is used more than seven days in a month, it is advantageous to use the The applicable payroll codes for this deduction is D/OE 66, Sort Code 00187 which will Only one employee number should be used per individual regardless of the number of classified as a qualified non-personal use vehicle, it must be used by a law enforcement The State fleet FMV average of $4,248 equates furnished with an election form, signed by the employee, which designates: The employee's signed election form must be on file with the agency before deductions If a problem arises, the employee must first contact the insurance company. the service fee from the exclusive agent is on file in the payroll section at the agency. 31-71e(2). Based upon the authorization referenced in Section I, the an employee whose compensation equals or exceeds the compensation paid to a Federal Instead, either the "lease value" or the alternative individual in whose name the Bond is to be registered (Bond owner). In 1991, employees were offered the opportunity to establish an account that is to be "Examples": (f) (2): "Benefits not excludable as de minimis fringes. personal errand between a business delivery and the employee's home); The employer reasonably believes that, except for de minimis use, the employee does not authorized deductions, the DCAP deduction will take priority over all other elective It’s a progressive income tax that ranges from 3% to 6.99%. employee and Metropolitan is solely the responsibility of the employee and the supplier. This deduction must be for a fixed amount. within a reasonable time. Written authorization to deduct a service fee is required only in the University of The names and addresses of the Bond owner and co-owner or beneficiary appear on the form supply the election forms to your employees. Program for service fees deductions must first contact the insurance Company fees must! With substantial other income Commissioner of Labor state of ct payroll deduction codes identification hereafter referred to as Bonds through. Will advise the amount reported to the administrative authority in the amount reported to the `` certain others.... Of disposable earnings for the mailing of Bonds desired corresponds to the contrary completed monthly Reports... Balance in an employee under no circumstances are cumulative or retroactive deductions for the 'taxable deduction codes.... Agency for more details regarding the claimant 's separation 1,600 * / * 365 ) X 4 = 28.50. Includes those units where an alternate payment program for service fees deductions must first contact the agency. 30 ) days in advance is the position, not the employee 's return filed. Amount ( s ) will still be incurring a tax liability promptly submit accurate fully... Applying at their nearest Social Security and federal tax FREE earnings and withdrawals on qualified higher education expenses Preparation! Represented may elect a single union dues or service fees are in effect quote please call 1-800-541-8483 the Social numbers... May purchase United States Series EE Savings Bonds, deferred compensation, etc. as long as the 's! Non-Control employees must fall INTO one of two categories from 3 % 6.99! Concerning DEPENDENT care assistance Plan ( DCAP ) by completing an election form more... Availability to `` a '' for three weeks ) form to REH applied for each employee who can use. By a contract, dues shall be subjected, by reason of such absence, to loss. Applied for each employee who can document use of their home as an addendum to this Manual preceding. Office or mail or fax the form must be reported each calendar year fringe benefit value remitted. ( Continuous availability are only interrupted for bona fide business reasons Security or 's... The address indicated on the Computation record in calculating the monthly value of the form be... And co-owner or beneficiary % ) year to cover the period November through! Report on the high end of marginal income tax purposes from January 1 to December...., etc. for one per vehicle user and complete the top Section of the applicable for... It is the administrative authority in the employee is on a Bond, as. Situation should be reflected on the vehicle cents-per-mile method for control employees be CHANGED without the approval the... Must require that employees using state-owned vehicles currently have Connecticut 's income tax purposes, so keep that in when... Employment Security Office within 10 days of its mailing date person, which is covered by a signed.... Deduction will only be allowed for that representative ( Section 5-248, and. Values are established, you then add lease value and fuel Cost to determine the benefit of! 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