ct-payrollSource-cited draft Tier 2 Connecticut content skill for employer payroll compliance covering tax year 2025. Includes the CT PIT brackets up to 6.99%, CT-W4 state W-4, CT-941 quarterly withholding, CT-W3 annual reconciliation, CT UI wage base $25,000 with rates 0.50-6.20%, CT Paid Leave 0.5% employee-paid contribution effective January 2022, the post-2024 expansion of Paid Sick Leave to all 50+ employer industries, no reciprocal agreement with NY, and the convenience-of-employer rule for CT employers with remote out-of-state workers.