How Connecticut withholding works
The DRS calculation rules (unchanged from 2025):
- Annualize wages and look up the personal exemption for your CT-W4 code (Table A) – $15,000 for code F up to $30,000 of salary, phasing out to zero.
- Apply the tax table for your code (Table B): 2% up to $10,000 (code F), then 4.5%, 5.5%, 6%, 6.5%, 6.9% and 6.99%.
- Add the 2% phase-out add-back (Table C) and the recapture amount (Table D) for higher salaries.
- Reduce the result by the personal tax credit percentage (Table E) – up to 75% for low salaries.
- Divide by the number of paychecks.
There is no percentage method in Connecticut; employers use these rules or the official tables.
CT Paid Leave
Employees contribute 0.5% of wages up to the Social Security wage base ($184,500 in 2026).
Worked example: $60,000 in Connecticut
Single, $60,000 salary, paid every two weeks, Connecticut
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Connecticut withholds $89. Take-home pay is $1,837 per paycheck, or $47,772 a year.
Take-home pay per paycheck$1,837.4026 paychecks a year
- Take-home pay per year
- $47,772
- Federal income tax withheld
- $193.08
- Connecticut income tax withheld
- $89.132%–6.99% (code F)
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Connecticut income tax | −$89.13 | −$2,317.38 |
| CT Paid Leave (0.5%) | −$11.54 | −$300.04 |
| Take-home pay | $1,837.40 | $47,772.46 |
At $100,000 a year, take-home pay is about $73,705 a year.