How Does CT Paid Leave Work: Eligibility, Claims, and Taxes

Connecticut Paid Leave replaces most of your wages when you have to step away from work for your own serious health condition, to care for a family member, to bond with a new child, or for a few other qualifying reasons. Benefits run up to 12 weeks in a 12-month period and can reach $1,016.40 per week in 2026. The program is funded entirely by a payroll deduction from employees and administered by the CT Paid Leave Authority through Aflac, its third-party claims processor.¹

Who Qualifies

Nearly every private-sector employer in Connecticut with at least one employee is covered. To draw benefits, you must have earned at least $2,325 during your highest-earning quarter in the base period, which is the first four of the five most recently completed calendar quarters before your claim.² You also need to be currently employed, or to have been employed within the previous 12 weeks.

Public-sector workers are not automatically in. State executive branch employees and municipal workers under collective bargaining agreements may opt in through specific agreements with the CT Paid Leave Authority. Self-employed people and sole proprietors can enroll voluntarily, but they have to commit for at least three years; after that, enrollment renews in one-year increments unless you withdraw.³

What You Pay In

The program is funded through a mandatory payroll deduction of 0.5% of your wages in 2026.⁴ Your employer withholds it from each paycheck. The deduction only applies to earnings up to the Social Security wage base, which is $184,500 for 2026; wages above that cap are not subject to the contribution.⁵ Some employers voluntarily cover part or all of the contribution, but they are not required to.

Reasons You Can Take Leave

The program recognizes several categories of qualifying leave:

Your own serious health condition — an illness, injury, or condition that requires inpatient care or ongoing treatment from a healthcare provider.
Caring for a family member with a serious health condition. This covers a spouse, child, parent, sibling, grandparent, or other close family member.
Bonding with a new child after a birth, adoption, or foster placement.
Military family needs, including exigency leave when a family member is called to active duty and leave to care for a service member with a serious injury.
Family violence or sexual assault — up to 12 days per calendar year for medical care, counseling, relocation, or related legal proceedings.⁶

The definition of family member is broad. It includes people whose close association with you is the equivalent of a family relationship, not only legal relatives.

How Long You Can Be Out

You can receive up to 12 weeks of paid leave benefits in a 12-month period for most qualifying reasons.⁷ If you have a serious health condition during pregnancy, such as complications or a period of incapacity, you may qualify for an additional 2 weeks, for a total of 14.⁸

You don’t have to take the leave in one block. Benefits can be used on an intermittent or reduced-schedule basis: a few days a week, or a few hours a day. There is no waiting period. Once your claim is approved, benefits start from your first day of leave.⁹

How Your Weekly Benefit Is Calculated

Your weekly benefit is tied to Connecticut’s minimum wage, which is $16.94 per hour as of January 1, 2026.¹⁰ The formula has two tiers plus a cap:

If your average weekly earnings are at or below 40 times the minimum wage ($677.60), your benefit is 95% of those earnings.
If your earnings are above $677.60, you get 95% of the first $677.60, plus 60% of anything above that.
The maximum weekly benefit is 60 times the minimum wage, which is $1,016.40 in 2026.¹¹

A quick example. If you average $600 a week, your benefit is $570 (95% of $600). At $1,200 a week, you get $643.72 (95% of $677.60) plus $313.44 (60% of the $522.40 above the threshold), for $957.16 total. At $2,000 a week, you hit the $1,016.40 cap.

Paid Leave Does Not Protect Your Job

This is the point most people miss. CT Paid Leave replaces income only. Job protection comes from a separate law, the Connecticut Family and Medical Leave Act (CT FMLA).¹² To get both wage replacement and the legal right to return to your job, you generally need to qualify under both programs and take the leave concurrently.

CT FMLA has its own rules. Most Connecticut employers with one or more employees must comply, and you become eligible after just three months of employment, with no minimum hours requirement.¹² Federal FMLA is stricter: 12 months of employment, 1,250 hours worked, and a worksite with 50 or more employees within 75 miles.¹³ CT FMLA covers more workers because its thresholds are lower.

If your leave is foreseeable, give your employer at least 30 days’ notice. If it isn’t, tell them as soon as you reasonably can.

Using PTO Alongside Benefits

Your employer may require you to use accrued paid time off, vacation, or sick days at the same time you receive CT Paid Leave benefits. Your combined income from both sources cannot exceed your regular pay.¹⁴ Some employers let you choose whether to supplement; others make it mandatory.

How to File a Claim

Before you apply, get your documents together so processing isn’t delayed. You’ll need identity verification: a Social Security card, W-2, or pay stub showing your full name and Social Security number, or an IRS authorization letter with your Individual Taxpayer Identification Number.¹⁵ You’ll also need employment verification. That form is included in the Notice of Application you receive after filing, and your employer has 10 days to complete and return it to Aflac.

If your claim is based on a serious health condition, yours or a family member’s, a healthcare provider must complete a Certification for Serious Health Condition form. You fill in the top with your personal and employer information, then hand it off to the provider for the medical portions.¹⁵

You file through the Aflac online portal, where you can create an account and submit your application.¹⁶ You can also file by phone with an Aflac representative. After you submit, you’ll get a notice confirming your application is under review. If your employer offers an approved private paid leave plan instead of the state program, you file through that plan rather than Aflac; individual employees can’t opt out of the state program on their own.¹⁷

After You Apply

Once all your documents are in, Aflac’s review typically takes about five business days.¹⁸ Missing or incomplete items will slow that down. Your claim manager either approves or denies the claim. If approved, you choose how to be paid: electronic bank transfer or a preloaded debit card. Payment status and any recertification requirements show up in the Aflac portal.

Appealing a Denial

If your claim is denied, ask Aflac for reconsideration first. If the denial holds, you have 21 calendar days from the final decision to file a formal appeal with the Connecticut Department of Labor.¹⁹ The fastest route is CTDOL’s Leave Complaint and Appeal Portal. You can also file by phone at (860) 263-6970 or by mail. Most appeals are decided on a file review; a hearing may be scheduled in some cases. If CTDOL’s decision is also unfavorable, you have 30 days to file a motion to reopen with new evidence or appeal to Superior Court. Do neither within 30 days and the decision becomes final.

How Benefits Are Taxed

Federal tax treatment depends on the type of leave and who paid the contributions. Because Connecticut’s program is funded entirely by employee payroll deductions, this is how it works for most workers:

Family leave benefits (bonding, caring for a family member, military exigency) are included in your federal gross income regardless of who paid the contributions. You’ll receive a Form 1099-G if payments total $600 or more in a year.²⁰
Medical leave benefits attributable to your own contributions are excluded from federal gross income.²⁰
Medical leave benefits attributable to employer contributions, if your employer voluntarily paid the 0.5% on your behalf, are included in your federal gross income.

Tax forms go out by the end of January each year, with digital copies available in the Aflac portal by mid-February.¹⁶ Federal withholding isn’t automatically applied to every benefit type, so consider setting money aside or adjusting your estimated tax payments if you’ll owe on family leave benefits.

Fraud Penalties

Giving false information or misrepresenting facts to get benefits carries real consequences. Under Connecticut law, anyone who willfully makes a false statement or fails to report a material fact is disqualified from receiving any paid leave benefits for two years. You must also repay benefits you weren’t entitled to, and unpaid balances accrue interest at 1% per month. Anyone who helps another person file a fraudulent claim faces the same financial penalties as the recipient.²¹

1
CT Paid Leave Authority. About Us
2
Justia. Connecticut Code Title 31 – Section 31-49e – Paid Family and Medical Leave Definitions
3
CT Paid Leave. Self-Employed Fact Sheet
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CT Paid Leave. Contributions
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Social Security Administration. Contribution and Benefit Base
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Justia. Connecticut Code Title 31 – Section 31-51ss – Leave From Employment for Victims of Family Violence or Sexual Assault
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CT Paid Leave. How CT Paid Leave Works
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CT Paid Leave. I Am Starting or Expanding My Family
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CT Paid Leave. Frequently Asked Questions
10
State of Connecticut. Governor Lamont Announces Minimum Wage Will Increase
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CT Paid Leave. Before You Apply
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CT Paid Leave. CTPL vs FMLA
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U.S. Department of Labor. Fact Sheet 28 – The Family and Medical Leave Act
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CT Paid Leave. CT Paid Leave and FMLA
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CT Paid Leave Authority. Application Document Checklist
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Connecticut Paid Leave. How CT Paid Leave Works
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CT Paid Leave. Private Plans
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Connecticut Paid Leave. After You Apply
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CT.gov. CT Paid Leave Appeals FAQs
20
Internal Revenue Service. Revenue Ruling 2025-4
21
Justia. Connecticut Code Title 31 – Section 31-49r – Penalties and Overpayment