How to Complete Connecticut Form UC-62V: ReEmployCT Filing and Due Dates

Connecticut Form UC-62V is the quarterly wage and tax report every covered employer files through the state’s ReEmployCT portal, listing each employee’s name, Social Security number, and gross wages for the quarter and paying unemployment contributions on the taxable portion of those wages. For 2026, the taxable wage base is $27,000 per employee, and assigned contribution rates run from 1.1% to 9.9%.¹ The report is due four times a year, filed electronically, and paid by ACH.

Who Has to File

A business becomes liable for Connecticut unemployment taxes once it hits either of two thresholds in the current or preceding calendar year: paying $1,500 or more in wages in any single calendar quarter, or employing at least one person for some part of a day in each of twenty different calendar weeks.² The weeks don’t have to be consecutive, and the same person doesn’t have to fill each one.

Liability starts on the first day of the calendar year in which you crossed the threshold, or the first day you began operating, whichever comes first.³ Cross the $1,500 mark in the third quarter and you owe reports back to Q1 of that year.

Who Counts as an Employee

Before you list workers on the report, sort out who belongs there. Connecticut applies a strict ABC test under Conn. Gen. Stat. § 31-222(a)(1)(B)(ii). A worker is presumed to be an employee unless the business can prove all three of the following: the worker is free from direction and control over how, when, and where the work is done, in the contract and in practice; the work is performed either outside the employer’s usual course of business or outside all of the employer’s places of business; and the worker is customarily engaged in an independently established trade, occupation, or business of the same nature as the service performed.⁴

Miss any one prong and the worker is an employee for unemployment tax purposes. Their wages belong on your UC-62V. Treating employees as contractors to keep them off the report is a common trigger for audit and back-assessment.

What to Have Ready Before You File

Pull the following together before logging in:

Your Employer Account Number from the Department of Labor. If you’re uploading a bulk file, format this as ten digits; older, shorter numbers get trailing zeros appended.⁵
Your nine-digit Federal Employer Identification Number.
Your assigned tax rate for the year, taken from your annual rate notice. New employers without an experience history are assigned 1.90% for 2026.¹
Each employee’s full legal name as it appears on their Social Security card, their Social Security number, and their total gross wages for the quarter.

Gross wages means everything before deductions: hourly pay, salary, bonuses, commissions, and the value of any non-cash compensation. Connecticut requires employers to keep these records for each employee.⁶

If you have never filed Connecticut unemployment taxes before, register first through the ReEmployCT portal at reemploycttax.dol.ct.gov under the New Employer section.³ You’ll get your account number and initial rate once approved. The Employer Status Unit is at (860) 263-6550 or dol.status@ct.gov if you hit a snag.

Taxable Wages Versus Excess Wages

You report every dollar of gross wages, but you only pay tax on the first $27,000 each employee earns in the calendar year.¹ Anything above that for a given worker is excess wages and generates no additional tax.

This shows up most in later quarters. An employee earning $10,000 a quarter hits the $27,000 cap partway through Q3, so tax for that employee in Q3 covers only $7,000, and Q4 owes nothing on their pay. Manual entry in ReEmployCT does this math for you once you enter each employee’s total quarterly wages. Bulk files only need total gross wages per employee per quarter; the system applies the cap.

Filing Through ReEmployCT

Electronic filing is mandatory under Conn. Gen. Stat. § 31-225a(j)(2).⁷ You have two options for getting the wage data in: manual entry and bulk file upload.

Manual Entry

Log in, open the wage reporting module, and enter each employee’s Social Security number, name, and total gross wages for the quarter. ReEmployCT then applies your assigned rate to the taxable portion and shows your calculated liability. Review the verification screens before you submit. Save or print the confirmation number the system generates; that is your proof of filing. Manual entry works well up to about a dozen employees. Past that, bulk upload saves real time.

Bulk File Upload

ReEmployCT accepts a fixed-length text file. Each file contains an “S” record for every employee (Social Security number, name, and total gross wages) followed by a “T” record summarizing employer tax data.⁵ Every line has to be exactly 276 characters. Dollar amounts can’t include decimals, commas, or dollar signs, so $12,345.67 goes in as 1234567. Most payroll software will generate a file in this format.

There’s no file size cap, and you can upload more than one file per day. To replace a file that has not yet been processed, enter the original confirmation number when uploading the replacement.⁸

If you had no employees during the quarter, you still owe a zero-wage report. In the bulk format, submit a single “T” record with no “S” records.⁵

Optional Fields Starting Q3 2026

Beginning with the third quarter of 2026, employers may include additional data for each employee: occupation, hours worked, and the zip code of the employee’s primary worksite. The statute uses “may,” so these fields are optional for now.

Quarterly Due Dates

Reports and payments are due on:⁹

Q1 (January through March): April 30
Q2 (April through June): July 31
Q3 (July through September): October 31
Q4 (October through December): January 31 of the following year

When a due date falls on a weekend or holiday, the deadline typically shifts to the next business day.

How to Pay

Connecticut accepts two payment methods for unemployment taxes: ACH Debit and ACH Credit. Credit cards, paper checks, and mailed vouchers are not accepted.¹⁰

With ACH Debit, you authorize the state to pull the tax amount from your business bank account after you submit the wage report. You’ll need your routing and account numbers. This is the simpler option for most employers. With ACH Credit, you initiate the payment through your own bank, sending funds to the Department of Labor in the NACHA CCD+ format. That method is more common among third-party agents and larger employers whose banks support originating ACH transactions.⁸

Electronic payment is required by the same statute that requires electronic filing.⁷ You can request a written waiver at least 30 days before a due date, but the Department grants waivers only in limited circumstances.

What Late or Wrong Filings Cost

Missing a quarterly deadline triggers a $25 late filing fee and 1% monthly interest on any unpaid tax balance.¹¹ Interest runs from the original due date, not from any notice the Department sends, so the balance grows on its own while you’re waiting to hear about it.

Filing under the wrong registration number carries its own $25 fee, and the penalties stack: a report that is both late and filed under the wrong number owes both. A pattern of delinquent filings also feeds into your experience rating, and unresolved liabilities tend to push your assigned contribution rate higher. Unpaid balances can move on to collection action, including liens and legal proceedings.

If You Acquired Another Business

UC-62V is the ongoing quarterly report, not the notice you use when you acquire another employer. If you take on substantially all of the assets, organization, or business of an employer already liable for Connecticut unemployment taxes, you become liable immediately as a successor employer, and you have to notify the Department electronically within 30 days.² Failing to report the acquisition carries a $50 civil penalty per violation. The predecessor’s experience rating generally transfers with the acquisition.¹²

If You’re Winding the Business Down

Stopping the quarterly filings on your own doesn’t end your obligation. If the business closes or you no longer have employees, close the account: in ReEmployCT, go to Account Maintenance and select Request to Close Account.¹³ File any outstanding UC-62V reports and pay remaining balances first. An account left open without filings racks up the $25 late filing fee every quarter, whether or not any tax is owed.

1
Connecticut Department of Labor. What Are the Tax Rates and Taxable Wage Base?
2
Justia. Connecticut Code 31-223 – Application of Chapter to Employers
3
Connecticut Department of Labor. How Do I Register My Business for Unemployment Insurance?
4
Justia. Connecticut Code 31-222 – Definitions
5
Connecticut Department of Labor. ReEmployCT New Format Overview
6
Connecticut Department of Labor. An Employer’s Guide to Unemployment Compensation
7
Connecticut Department of Labor. Unemployment Insurance (UI) Tax Division
8
Connecticut Department of Labor. Information for Third-Party Agents (TPAs)
9
Connecticut Department of Labor. What Are the Due Dates of My Quarterly Tax Returns
10
Connecticut Department of Labor. What Payment Methods Are Available With the Department of Labor?
11
Connecticut Department of Labor. Statutory Fees, Interest, Penalties and Fines
12
Connecticut Department of Labor. Other Conditions of Liability
13
Connecticut Department of Labor. Unemployment Insurance (UI) Tax Division – FAQs