Employer's Guide to Unemployment Compensation - Connecticut ...

Interest Charge and Penalty Charges for Late Payment
Taxable Employer
There is an interest charge per month or fraction thereof on the amount
of contributions due and unpaid after the quarterly due date. In computing
interest charges on late payments, the postmark date is used as official date of
receipt for the filing of the current quarterly return only. Payments of past-due
balances are timely only when actually received by the Department (not
postmarked) by the last business day of any month. When using the postmark to
determine timeliness, only postmarks of the United States Postal Service or a
private delivery service approved by the Internal Revenue Service will be
considered. Dates stamped by private postage meters are not acceptable.
A penalty of $50 or ten (10) percent, whichever is greater, is charged
on contributions not paid within thirty (30) days of their quarterly due dates. The
official date of receipt is determined as in the previous paragraph regarding
interest on past-due balances.
Reimbursable Employer
Interest is charged to employers on the reimbursement method if
payment is not made within 30 days after the date of the monthly bill. In
computing interest charges, the actual date the payment is received by the
Department (not the postmark date) will determine if any payment is timely.
Penalty is also charged to 501 (c) (3) nonprofit employers on the
reimbursement method if payment in full is not made within sixty (60) days
after the date of the monthly bill.
Collection of Past Due Contributions
The Administrator may use any legal means for the collection of taxes
due. The Administrator may collect, without the necessity of going to court to
obtain a judgment, by the issuance of a tax warrant to a deputy sheriff or a
serving officer.
When a tax warrant is returned unsatisfied, and the employer owes
contributions for four or more calendar quarters, the Administrator may, after
ten days’ notice by registered or certified mail, bring a civil action in Superior
Court to prevent the employer from entering into any contract of employment
which will further increase the amount of contributions due.
The Administrator can file a lien against all real and personal property,
including debts due to the employer, located in the State of Connecticut. A
certificate of such lien, without specifically describing the real property, may be
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