No employer may withhold or divert any portion of an employee's wages unless (1) the employer is required or empowered to do so by state or federal law, or (2) the employer has written authorization from the employee for deductions on a form approved by the commissioner, or (3) the deductions are authorized by the employee, in writing, for medical, surgical or hospital care or service, without financial benefit to the employer and recorded in the employer's wage record book, or (4) the deductions are for contributions attributable to automatic enrollment, as defined in section 31-71j, in a retirement plan described in Section 401(k), 403(b), 408, 408A or 457 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, established by the employer, or in the Connecticut Retirement Security Exchange established pursuant to section 31-418, or (5) the employer is required under the law of another state to withhold income tax of such other state with respect to (A) employees performing services of the employer in such other state, or (B) employees residing in such other state.
(1967, P.A. 714, S. 5; P.A. 08-118, S. 1; P.A. 13-8, S. 1; P.A. 16-29, S. 18; May Sp. Sess. P.A. 16-3, S. 107, 207.)
History: P.A. 08-118 added Subdiv. (4) to permit employer to withhold employee's wages for contributions to automatic enrollment retirement plan; P.A. 13-8 added Subdiv. (5) permitting employer to withhold or divert employee wages if the employer is required under the law of another state to withhold income tax of such other state; P.A. 16-29 amended Subdiv. (4) by adding reference to Connecticut Retirement Security Program, effective July 1, 2016; May Sp. Sess. P.A. 16-3 changed effective date of P.A. 16-29, S. 18, from July 1, 2016, to January 1, 2017, effective June 2, 2016, and amended Subdiv. (4) by replacing “Connecticut Retirement Security Program” with “Connecticut Retirement Security Exchange”, effective January 1, 2017.
Cited. 212 C. 294. Formula for calculating salesperson's commissions did not violate prohibition against employer deducting money from employees' wages. 260 C. 152. Under 2007 revision, written authorization re potential forfeiture of withheld wages was informed and voluntary and complied with requirements of Subdiv. (2), and employer's failure to seek Labor Commissioner's approval of plan election form did not, by itself, require invalidation of authorized payroll plan deductions because statute is directory, not mandatory, re form approval. 289 C. 769.
Plaintiff, an at-will employee, failed to provide any law or legal analysis to support claim that trial court improperly concluded that, in implementing furlough program affecting all salaried and hourly employees, employer did not violate statute prohibiting withholding of any portion of an employee's salary. 52 CA 724.
Cited. 40 CS 246.