Connecticut Paid Family and Medical Leave

The Connecticut Paid Family and Medical Leave program is the state’s implementation of family medical leave insurance (FMLI). It provides employees working in Connecticut paid time off to care for themselves or a family member.

This tax consists of the Family Leave Insurance Employee component.

Before you implement Connecticut FMLI, there are some subjects you should consider.

• What is the employee eligibility criteria

• How to override the legislative rates and percentages

• How to opt out your organization

• How to exclude individual employees

• How to cost the tax

• What wage basis rules it follows

For further info, see the following sections.

What are the employee eligibility criteria

To be eligible for the Connecticut FLI tax, an employee must have:

1. Valid tax card with a tax reporting unit (TRU) association

2. Connecticut identified as one of the following.

   • Family leave insurance (FLI) state on the person's Tax Jurisdictions card

   • State unemployment insurance (SUI) state on their Tax Withholding card (if FLI state is undefined)

How to override the legislative rates and percentages

To override the legislative tax rates and percentage distribution between employee and employer components:

1. To override at the payroll statutory unit (PSU) level, start the Legal Entity Calculation Cards task from your implementation project.

   To override at the TRU level, start the Legal Reporting Unit Calculation Cards task.

   Settings at the TRU level override those at the PSU level.

2. Open the calculation card for editing.

3. In Component Groups, click Connecticut.

4. In Calculation Components, select State FLI.

   Create it if it doesn't exist.

5. Select Enterable Calculation Values on Calculation Cards.

6. Add the FLI Combined Rate, and set the appropriate value.

   You can also override these values.

   • FLI Employee Percentage

   • FLI Employer Percentage

   Enter the values as percentages. For example, enter 50% as 50. The sum of these percentages must equal 100%.

7. Save your work.

How to opt out your organization

There are cases where you want to exempt an organization from these taxes. For further info, see the Connecticut state tax authority website.

To opt out an organization:

1. To opt out at the PSU level, start the Legal Entity Calculation Cards task from your implementation project.

   To opt out at the TRU level, start the Legal Reporting Unit Calculation Cards task.

2. Open the calculation card for editing.

3. In Component Groups, choose the Connecticut state regional node.

4. In Calculation Components, choose State FLI.

   Create it if it doesn't exist.

5. Select Enterable Calculation Values on the Calculation Card.

6. Click Create.

7. Search for and select the appropriate calculation value.

   • FLI Employee Percentage

   • FLI Employer Percentage

8. In Value, select the appropriate exemption status.

9. Save your work.

How to exclude individual employees

To exclude an individual employee from these taxes:

1. Use the Calculation Entries task to open the person's Tax Withholding card for editing.

2. 2. Open the Connecticut component for editing.

3. In Withholding Exemption, select the appropriate exemption for Family Leave.

4. Save your work.

How to cost the tax

To process FLI taxes, cost these predefined elements using the FLI Tax Calculated input value.

• Family Leave Insurance Employee Tax

• Family Leave Insurance Employee Tax Not Taken

What wage basis rules it follows

When configuring the wage basis rules for Connecticut FMLI, find them under State FLI in the Component Group Rules task.