AN ACT CONCERNING CERTAIN BUSINESS REPORTING REQUIREMENTS.

SB 1455 requires employers covered by unemployment compensation laws to submit quarterly wage reports electronically starting July 1, 2025, instead of on paper. Beginning in the third quarter of 2026, employers may optionally include employee occupation, hours worked, and worksite zip codes in these reports. Employers who miss deadlines face a $25 late fee, and the bill creates a limited waiver process for those facing "undue hardship." This directly affects all employers subject to Connecticut's unemployment compensation reporting rules.