A Reminder – As of 01-01-2019, the maximum wage for an active officer included on a workers' compensation policy for businesses that operate in the State of Connecticut, has stayed at $2,600 per week, same as last years' maximum, per active officer.
The minimum payroll for an active officer has stayed the same at $1,300 per week.
The fixed amount to include for either covered partners or sole proprietors has decreased to $67,500, from last year's minimum of $68,300.
PAYROLL LIMITATION RULES - STATE OF CONNECTICUT
WORKERS' COMPENSATION – IN EFFECT AS OF 01-01-19
Not covered unless they opt in. Fixed Amount is $67,500.
Automatic coverage, if one opts out all must opt out.
Fixed amount is $67,500, per partner, per year.
Automatic coverage may elect exclusion.
Maximum salary $ 135,200 per year. Minimum wage is $ 67,600 per year.
LLC'S SINGLE MEMBER
Treated for coverage, like an individual.
Treated for premium, like a Corporate Officer.
LLC'S MULTI MEMBER
Treated like an officer, automatic coverage, may elect exclusion.
GENERAL LIABILITY – IN EFFECT 01-01-19
Included at fixed amount of $10,400
Included at fixed amount of $10,400 per partner.
Included at actual wage subject to a maximum of $15,600 per year, Minimum of $5,200 per year.
Treated like Corporate Officers.
Treated like Partners.