Connecticut Payroll · Graduated 2%–6.99% · Form CT-W4 · IRS Publication 15-T
Connecticut Paycheck Calculator 2025
Estimate your Connecticut take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Connecticut income tax computed with the DRS TPG-211 withholding calculation rules for your Form CT-W4 code, and the 0.5 percent CT Paid Leave employee contribution. Uses 2025 IRS Publication 15-T and the 2025 Connecticut withholding calculation rules.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional federal withholding per paycheck
Connecticut Tax (Form CT-W4)
Your withholding code from Form CT-W4, Line 1. This one letter drives the entire Connecticut calculation: the exemption, the tax, the phase-out add-back, the recapture, and the personal tax credit.
Extra Connecticut withholding per pay period
Requested reduction per pay period (cannot drop below $0)
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Connecticut payroll picture, including how the CT-W4 codes map to filing status, how the 3 percent phase-out and recapture work on Form CT-1040, the CT Paid Leave benefit, and the employer unemployment obligations? Read the Connecticut Payroll Taxes guide.
Connecticut Payroll Taxes Guide →Short Answer
This Connecticut paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Connecticut income tax, and the 0.5 percent CT Paid Leave employee contribution. Connecticut withholds by annualizing wages and running the Department of Revenue Services TPG-211 tables for your Form CT-W4 code: a personal exemption, an initial tax, a 3 percent phase-out add-back, a tax recapture, and a personal tax credit. For a single Connecticut worker earning $65,000 per year paid biweekly with code F, gross pay is about $2,500 per period, and net take-home is roughly $1,958 after about $227 of federal withholding, FICA, about $111 of Connecticut income tax, and $12.50 of CT Paid Leave. Connecticut has no local wage tax.
Key Takeaways
- Connecticut withholds a graduated income tax (2 percent to 6.99 percent) on every paycheck. This calculator applies the DRS TPG-211 withholding calculation rules: annualize wages, then use the tables for your Form CT-W4 code to find the personal exemption, initial tax, 3 percent phase-out add-back, tax recapture, and personal tax credit, and divide by pay periods.
- Your Form CT-W4 withholding code, not an allowance count, drives the entire Connecticut calculation. Code F is single, code A and code C are married variants, code B is head of household, code D is the highest withholding, and code E means no Connecticut tax is withheld.
- Connecticut also deducts a CT Paid Leave employee contribution of 0.5 percent of wages up to the Social Security wage base ($176,100 for 2025), about $12.50 from a biweekly $65,000 paycheck. It is entirely employee-paid.
- The 3 percent phase-out add-back and the tax recapture make a Connecticut paycheck withhold more as income rises than the headline marginal rate alone, because Connecticut removes the benefit of its lowest brackets for higher earners.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Connecticut has no municipal or county wage income tax, and no reciprocity with any state. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Connecticut Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Connecticut Income Tax | 2%–6.99% | TPG-211 calculation rules | Graduated. Withheld with the DRS Tables A–E for your Form CT-W4 code, including the 3% phase-out and recapture. |
| CT Paid Leave (CT PFML) | 0.5% employee | $176,100 (2025) | Employee-funded. Rate held at 0.5% for 2026; cap follows the Social Security wage base. |
| Employee disability (SDI) | None | – | Connecticut has no separate state disability payroll deduction beyond CT Paid Leave. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $27,000 (up from $26,100). |
| Local wage income tax | None | – | No city or county wage tax anywhere in Connecticut. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Connecticut Income Tax Withholding
Connecticut withholds income tax using the Department of Revenue Services TPG-211 withholding calculation rules. There is no percentage method; the tables do all the work, driven by your Form CT-W4 withholding code. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Use the annualized salary and your CT-W4 code to look up the exemption from Table A, then subtract it to get annualized taxable income. If that is zero or less, no Connecticut tax is withheld.
- Compute the initial tax from Table B, the graduated schedule for your code.
- Add the 3 percent tax rate phase-out add-back from Table C and the tax recapture from Table D, both keyed to annualized salary and code.
- Multiply the sum by 1.00 minus the personal tax credit decimal from Table E, then divide by pay periods. Add Form CT-W4 Line 2 additional withholding, or subtract Line 3, but never below zero.
| Annualized taxable income (code A, D, or F) | Initial tax |
|---|---|
| $0 to $10,000 | 2.00% |
| $10,000 to $50,000 | $200 + 4.5% of the excess over $10,000 |
| $50,000 to $100,000 | $2,000 + 5.5% of the excess over $50,000 |
| $100,000 to $200,000 | $4,750 + 6.0% of the excess over $100,000 |
| $200,000 to $250,000 | $10,750 + 6.5% of the excess over $200,000 |
| $250,000 to $500,000 | $14,000 + 6.9% of the excess over $250,000 |
| Over $500,000 | $31,250 + 6.99% of the excess over $500,000 |
Codes B and C use wider brackets built around the head-of-household and married-filing-jointly exemption structures, but the top rate is 6.99 percent for every code. These are the 2025 Connecticut withholding calculation rules; the DRS confirms the 2026 rules and tables are unchanged from 2025. Your final Connecticut income tax is settled on Form CT-1040, where the statutory brackets, the 3 percent phase-out, the tax recapture, and credits are applied in full. Because withholding is an estimate, small differences are reconciled at filing.
CT Paid Leave (CT PFML)
Connecticut Paid Leave is funded by a 0.5 percent employee payroll contribution on wages up to the Social Security wage base ($176,100 for 2025). Employers do not contribute. The calculator applies 0.5 percent to annualized wages, capping the base at the wage limit, and divides by pay periods. The CT Paid Leave Board held the rate at 0.5 percent for 2026, with the cap following the higher 2026 Social Security wage base.
What Connecticut Does Not Deduct
Beyond CT Paid Leave, Connecticut has no separate state disability payroll deduction and no employee unemployment tax. Unemployment insurance is funded entirely by employers through the Connecticut Department of Labor. There is also no local wage tax anywhere in Connecticut, so the only Connecticut lines on a pay stub are the state income tax and the CT Paid Leave contribution.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Dylan earns $65,000 per year at a firm in Hartford. He is paid biweekly, files single on his W-4, and uses Form CT-W4 code F. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Connecticut income tax detail (annualized): code F above $44,000 has a $0 exemption, so the annualized taxable income is the full $65,000. The Table B initial tax is $2,000 + 5.5% of ($65,000 − $50,000) = $2,825. The Table C phase-out add-back at $65,000 is $50, the Table D recapture is $0, and the Table E personal tax credit is 0 percent at this income, so the annual Connecticut tax is $2,875, divided by 26 = $110.58 per paycheck. CT Paid Leave adds $65,000 × 0.5% ÷ 26 = $12.50.
Scenario 2: Married Single-Earner Household
Sara earns $95,000 as a project manager in Stamford. She is paid biweekly, is married filing jointly, and her spouse is not employed, so she uses Form CT-W4 code C. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Sara's Connecticut tax: code C above $71,000 has a $0 exemption, so the taxable income is $95,000. The Table B initial tax for code C is $400 + 4.5% of ($95,000 − $20,000) = $3,775. The phase-out add-back is $0 below $100,500, the recapture is $0, and the Table E personal tax credit is 10 percent at this income, so the annual tax is $3,775 × 0.90 = $3,397.50, divided by 26 = $130.67. If Sara's spouse also worked and both used a married code, the household could under-withhold; the fix is to move the higher earner to code D on the CT-W4, which removes the exemption and the credit and withholds the most.
Practitioner Insight
The single most common Connecticut payroll mistake we see is the wrong CT-W4 code. Connecticut does not use allowances the way most states do; one letter on Form CT-W4 sets your exemption, your tax schedule, your phase-out, your recapture, and your personal tax credit all at once. A married employee whose spouse also works but who leaves code C on file, instead of code A or code D, will be under-withheld all year and owe at filing. We always start a Connecticut withholding review by confirming the code matches the household, not by tuning a number.
The second pattern is the phase-out and recapture surprising higher earners. Connecticut deliberately takes back the benefit of its lowest brackets as income climbs, through the Table C add-back and the Table D recapture. A client who gets a raise from $110,000 to $150,000 sees Connecticut withholding rise faster than the 6 percent bracket alone would suggest, because the recapture is also stepping up. It is working as designed, but it catches people who expect a flat marginal rate.
The third thing we flag is CT Paid Leave. It is a real 0.5 percent line on every Connecticut paycheck, employee-paid, and it is easy to miss when comparing an offer in Connecticut against one in a no-income-tax state. On a $100,000 salary that is $500 a year on top of the income tax, and the rate held at 0.5 percent for 2026.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Connecticut income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate. CT Paid Leave, however, is figured on gross wages.
- Wrong CT-W4 code: The entire Connecticut result depends on the withholding code you select. If the code on file with your employer does not match your household, your real paycheck will differ. Confirm Line 1 of your most recent Form CT-W4.
- Two-earner married households: If both spouses work and both use a married code (A or C), combined withholding can fall short of the year-end liability. Moving the higher earner to code D on the CT-W4 raises withholding to close the gap.
- Wage-bracket versus calculation rules: Connecticut also publishes wage-bracket withholding tables. Small employers using the bracket tables can differ by a few dollars from the calculation-rules computation this calculator uses; both are approved and reconcile on Form CT-1040.
- Year-to-date Social Security cap: The calculator annualizes Social Security and CT Paid Leave evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security and Paid Leave withholding stop at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay follow Connecticut's supplemental withholding guidance rather than the regular tables. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Connecticut?
Connecticut take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Connecticut income tax withholding, and the 0.5 percent Connecticut Paid Leave employee contribution. Federal withholding uses IRS Publication 15-T. Connecticut income tax is withheld with the Department of Revenue Services TPG-211 calculation rules: annualize wages, look up a personal exemption, initial tax, a 3 percent phase-out add-back, a tax recapture amount, and a personal tax credit from the tables for your Form CT-W4 withholding code, then divide by pay periods. Connecticut has no local wage income tax.
What are Connecticut's income tax withholding rates for 2025?
Connecticut withholds a graduated income tax that runs from 2 percent to 6.99 percent. On the Form CT-W4 code A, D, or F schedule the marginal rate is 2 percent up to $10,000 of annualized taxable income, then 4.5 percent, 5.5 percent, 6 percent, 6.5 percent, 6.9 percent, and 6.99 percent above $500,000. The 2026 withholding calculation rules and tables are unchanged from 2025.
What is my Connecticut withholding code on Form CT-W4?
Form CT-W4 assigns a single letter code that drives the entire Connecticut withholding calculation. Code F is single with income over $15,000. Code A is married filing jointly where both spouses work with combined income of $24,001 to $100,500 (or married filing separately over $12,000). Code B is head of household over $19,000. Code C is married filing jointly where one spouse works, or qualifying surviving spouse over $24,000. Code D is the highest withholding, used for significant nonwage income, nonresidents with substantial other income, or married couples whose combined income tops $100,500. Code E means no withholding is necessary.
What is the Connecticut 3 percent phase-out and tax recapture?
Connecticut lets lower and middle incomes keep the benefit of its lowest bracket, then removes it as income rises. The 3 percent tax rate phase-out add-back (Table C) adds back the benefit of the low bracket in steps as annualized salary climbs, and the tax recapture (Table D) claws back the benefit of the lower brackets for high earners. Both are added to the initial tax before the personal tax credit is applied, so a Connecticut paycheck withholds more as income rises than the headline marginal rate alone suggests.
Does Connecticut have a local city income tax?
No. Connecticut has no municipal or county wage income tax withheld from employees anywhere in the state, including Hartford, Bridgeport, New Haven, Stamford, and Waterbury. A Connecticut pay stub shows federal taxes, the state income tax, and the CT Paid Leave contribution, with no city or local wage line. This differs from states such as New York or Ohio, where some cities layer a local income tax on top of the state tax.
Does Connecticut have income tax reciprocity with other states?
No. Connecticut has no reciprocal income tax agreements with any state. A resident of another state who works in Connecticut has Connecticut tax withheld on the Connecticut-source wages, and a Connecticut resident who works in another state is taxed by Connecticut on that income too, then claims a credit for income tax paid to the other jurisdiction so the same income is not taxed twice.
What is the CT Paid Leave payroll deduction?
Connecticut Paid Leave (CT PFML) is funded by a 0.5 percent employee payroll contribution on wages up to the Social Security wage base ($176,100 for 2025). It is entirely employee-paid; employers do not contribute. For a worker earning $65,000 a year that is about $325 for the year, or $12.50 from a biweekly paycheck. The CT Paid Leave Board held the rate at 0.5 percent for 2026.
What To Do Next
If your Connecticut paycheck estimate looks off, first confirm the withholding code on Line 1 of your most recent Form CT-W4 matches your household, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you are married and both spouses work, consider moving the higher earner to code D so you are not short at filing. To see how your withholding connects to your year-end return, read the Connecticut Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Connecticut pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Connecticut Refund Tracker.
Sources & Editorial Disclosure
- Connecticut DRS, TPG-211, 2025 Withholding Calculation Rules (Rev. 12/24): the 16-step method and Tables A (personal exemptions), B (initial tax), C (2% / 3% phase-out add-back), D (tax recapture), and E (personal tax credits) for withholding codes A, B, C, D, and F
- Connecticut DRS, TPG-211, 2026 Withholding Calculation Rules (Rev. 12/25): confirms the 2026 rules and tables are unchanged from 2025
- Connecticut DRS, Form CT-W4 (Rev. 12/24): the withholding code definitions (A, B, C, D, E, F) by filing status and income
- CT Paid Leave Authority, Contributions: 0.5% employee contribution rate held for 2026, capped at the Social Security wage base
- Connecticut DOL, 2026 Unemployment Tax Rates: employer-funded UI, 2026 taxable wage base $27,000, new-employer rate 1.9%
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Connecticut Department of Revenue Services. For informational purposes only.