Notifying CT Paid Leave Authority of a Business Dissolution

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Notifying CTPL when you dissolve a business

Please note that if you're closing your business, and you had one or more employees in Connecticut, you will need to notify the CT Paid Leave Authority that your business is closed. If you close and/or permanently stop paying wages, you must notify CT Paid Leave immediately by submitting a CT Paid Leave Customer Support form, choosing "Help with Registration" as the contact reason, and providing the following information in the message: the employer number, date of discontinuance, last payroll date, trade name, and, if applicable, the name, address, and contact information of a successor-in-interest.

You must also provide a copy of either:

  • DRS Form CT 941, Connecticut Quarterly Reconciliation of Withholding or Form CT 941 HHE, Connecticut Reconciliation of Withholding for Household Employers, that you provided to the CT Department of Revenue Service
  • A copy of the IRS Form 941, Employer's Quarterly Federal Tax Return, that you submitted to the federal Internal Revenue Services.

Regardless of which of these tax forms you provide, you must be sure to check the box indicating you no longer have employees in Connecticut and must enter the date of the last payroll on the form. If you cannot provide a copy of one of these tax forms, the CT Paid Leave Authority will provide you with an attestation form to complete regarding the business closure.

If you are participating in the public CT Paid Leave program, you are responsible for remitting all owed contributions up through the last payroll date.

If you have a CT Paid Leave-approved private plan, you must also indicate whether the successor-in-interest will assume the approved private plan. The CT Paid Leave Authority will communicate directly with you and the successor-in-interest to determine if the approval for the private plan will transfer to the successor-in-interest. If the approval for the private plan will not transfer to the successor-in-interest or if there is no successor-in-interest, you may be responsible for unpaid contributions and/or other penalties for termination of a private plan without the required notice.

Closing Your Business