Yes, you may have to report independent contractors. Public Act 03-89 (effective October 1, 2003), defines an independent contractor as an 'employee' and the contracting company as the 'employer'. Independent contractors whose services are valued at $5,000 or more, and are not themselves registered with the Connecticut Department of Labor for unemployment insurance tax purposes or are not employees of a registered employer, must be reported as a new hire by the company contracting their services.