Structure
The Connecticut UC-2 form is a critical document for employers seeking to correct previously submitted employer contribution returns and employee quarterly earnings reports. This form serves a dual purpose: it allows employers to amend their Employer Contribution Return (Form Conn. UC-2) and the Employee Quarterly Earnings Report (Form UC-5A). When errors in wage reporting or contribution calculations arise, timely corrections are essential to ensure compliance with state regulations. Each quarter requiring a correction necessitates a separate submission of this form, emphasizing the importance of accuracy in payroll reporting. Employers must be careful to list only those employees whose wages are being corrected, and they should avoid using this form for changes related to social security numbers or employee names. Instead, a detailed letter should accompany the form, explaining the corrections and addressed to the Department of Labor's Employer Tax Accounting Unit. The form itself requires specific information, such as the Connecticut Registration Number, the relevant quarter and year, and the employer's trade name. Additionally, it necessitates a breakdown of gross wages, contribution rates, and any discrepancies between reported and corrected figures. By following the outlined instructions meticulously, employers can navigate the correction process effectively, ensuring that their payroll records remain accurate and compliant.
Uc 2 Connecticut Example
FORM CONN
CORRECTION OF EMPLOYEE QUARTERLY EARNINGS REPORT
PLEASE READ INSTRUCTIONS BELOW FOR FILING REQUIREMENTS AND EXPLANATION OF ITEMS
CONN.
REG. NO.:
QUARTER
EMPLOYER TRADE NAME:
YEAR
CONNECTICUT DEPARTMENT OF LABOR EMPLOYER TAX ACCOUNTING UNIT 200 FOLLY BROOK BOULEVARD WETHERSFIELD, CT
TOTAL PAGES ON THIS REPORT INCLUDING CONTINUATION SHEETS:
TYPE OR PRINT |
LIST ONLY THOSE EMPLOYEES WHOSE WAGES ARE BEING CORRECTED. |
1.EMPLOYEE SOCIAL SECURITY NUMBER
2.NAME OF EMPLOYEE
FIRST INITIAL, LAST NAME
3.WAGES AS LISTED ON ORIGINAL REPORT
4.CORRECT AMT. OF WAGES
5. INCREASE
6. DECREASE
DO NOT WRITE IN THIS SPACE
WAGE RECORD
CORRECTED_______________
7.TOTAL FOR THIS PAGE
8.TOTAL FOR THIS REPORT
INSTRUCTIONS
This form is a Quarterly Combination Correction for to be used to correct an EMPLOYER CONTRIBUTION RETURN (Form Conn.
DO NOT USE these forms to correct social security numbers or employee names. Please submit a detailed letter on your company letterhead explaining the correction addressed to the DEPARTMENT OF LABOR, EMPLOYER TAX ACCOUNTING UNIT, 200 FOLLY BROOK BLVD., WETHERSFIELD, CT
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HOW TO PREPARE FORM CONN. |
Heading: |
Enter your Connecticut Registration Number, Quarter/Year, and Employer Trade Name. Enter the total pages on this |
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report, including Continuation Sheets. |
LIST ONLY EMPLOYEES WHOSE WAGE ARE BEING CORRECTED.
1.Enter employees’ Social Security Numbers
2.TYPE or PRINT the name of each employee
3.Enter the Employees’ Wages as listed on original Employee Quarterly Earnings Report.
4.Enter the Employees’ Correct Wages.
5.If the difference in Item 3 and 4 is an increase, enter difference here.
6.If the difference in Item 3 and 4 is a decrease, enter the difference here.
7.Enter the Totals for this page in Column 5 and Column 6.
8.Enter the totals for this sheet and all Continuation sheets attached.
If there is not enough space to list all employees on form Conn.
Continuation Sheet should be on 8½”X11” paper showing employer’s name and tax registration number. Each page must show a page number beginning with page 2, following the format of page 1.
IF YOU FILED YOUR ORIGINAL RETURN WITH ZERO GROSS WAGES PLEASE CHECK HERE.
PAGE 1 OF 2
PAGE 2 OF 2
FORM CONN.
CORRECTION OF
EMPLOYER CONTRIBUTION RETURN
PLEASE COMPLETE BOTH PAGES OF THIS RETURN
QUARTER |
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YEAR |
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CONN. REG. NO.:
CORPORATE NAME OR
TRADE NAME
CONNECTICUT DEPARTMENT OF LABOR EMPLOYER TAX ACCOUNTING UNIT 200 FOLLY BROOK BOULEVARD WETHERSFIELD, CT
Pay Online at: www.ct.gov/doltax
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COLUMN A |
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COLUMN B |
COLUMN C |
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COLUMN D |
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ORIGINAL |
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CORRECTED |
INCREASE |
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DECREASE |
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1 |
CONTRIBUTION RATE |
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RETURN |
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RETURN |
(Difference between Column |
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(Difference between Column |
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See original return filed for contribution rate. |
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(Enter below amounts |
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A and Column B when |
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A and Column B, when |
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reported on original return for |
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Column B is larger) |
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Column B is smaller) |
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corresponding items) |
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2 |
TOTAL GROSS WAGES PAID TO ALL EMPLOYEES FOR WORK |
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PERFORMED IN CONNECTICUT THIS QTR |
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3 |
TOTAL GROSS WAGES PAID DURING THIS QUARTER TO EACH |
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EMPLOYEE IN EXCESS OF THE LIMITATION FOR THE |
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CALENDAR YEAR |
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4 |
TOTAL TAXABLE |
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DIFFERENCE BETWEEN COL. A AND B IN COL. C OR D. |
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5 |
CONTRIBUTION OR CREDIT DUE: SEE INSTRUCTIONS BELOW. |
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6 |
INTEREST DUE. IF CORRECTION RESULTED IN AN INCREASE IN CONTRIBUTION (LINE 5, COLUMN C), ENTER INTEREST |
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DUE IN COLUMN C. SEE INSTRUCTIONS BELOW. |
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7 |
IF INCREASE IN CONTRIBUTIONS DUE (ITEM 5C), ENTER PENALTY DUE, IF ANY, IN COLUMN C. SEE INSTRUCTIONS |
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BELOW. |
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8 |
TOTAL ADDITIONAL AMOUNT DUE – SUM OF ITEMS 5C, 6C AND 7C. PAY ONLINE AT: WWW.CT.GOV/DOLTAX |
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********** |
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9EXPLAIN REASON FOR CORRECTION
PHONE NUMBER (
)
TITLE
DATE
HOW TO PREPARE FORM CONN.
HEADING: Enter QUARTER/YEAR, Connecticut Registration Number, Employer Trade Name, Name of Owners, Partners, or Corporate name (if other than trade name) and your Mailing address
Item 1: Contribution Rate – enter Contribution Rate for this quarter. If Rate has been corrected, use Corrected Rate.
Item 2: Enter Column “A” the Gross Wages Listed on the Original Return. Enter in Column “B” the correct amount of Gross Wages. If
Column “B” is larger than Column “A”, enter the difference in Column “C”. If Column “B” is smaller than Column “A”, enter the difference in Column “D”.
Item 3: Excess Wages – Wages paid during quarter in excess of the limitation for the calendar year. Enter the Column “A” excess wages as listed on original Return. Enter in Column “B” the correct amount of Excess Wages. Enter the Difference between Columns “A” and “B” in appropriate Column “C” or “D”.
Item 4:
Item 5:
Item 6:
Item 7:
Item 8: Item 9:
Item 10:
Item 2 minus Item 3
Enter in Column “A” the taxable Wages subject to contributions as listed on the Original Return.
Enter in Column “B” the correct amount of Taxable Wages subject to contributions. Enter difference between Columns “A” and “B” in the appropriate Column “C” and “D”.
Enter in Column “A” the Contributions listed on the Original Return. Enter in Column “B” the amount of Contributions due on corrected wages by multiplying Item 4B by the Contribution rate in Item 1. If Column “B” is larger than Column “A”, it represents Additional Contributions Due, and the difference should be entered in Column “C” (INCREASE). IF Column “B” is less than Column “A”, it represents an Overstatement of Contributions and the difference should be entered in Column “D”
(DECREASE). If a DECREASE, a refund may be issued, if applicable.
Enter in Column “C” the interest due on the additional contributions due. Multiply item 5C by the appropriate interest rate. One percent interest is charged for each month, or part thereof, that this return is filed late. Example: If the quarter being filed is the first quarter, the due date is April 30. Beginning May 1st , calculate 1% interest due. On June 1, 2% interest; on July 1, 3% interest; etc. If it is a second quarter return, interest begins to accrue August 1st; for a 3rd quarter return, November 1st; and for a 4th quarter return, February 1st .
Enter in Column “C” any penalty on the additional contributions due. A penalty of ten percent (10%) or fifty dollars ($50), whichever is greater, is assessed if the balance of contributions due is not paid within thirty days of the due date. Penalty dates: 1st quarter
Enter the total Amount due (the Sum of Items “5C”, “6C” and “7C”). Pay online at: www.ct.gov/doltax
Explain the reason for Correction fully. If additional space is required, attach a letter furnishing all facts and refer to the letter in this space.
This correction return must be signed by a responsible and duly authorized person and mailed to the address listed above. Any payment due, however, must be made online at www.ct.gov/doltax.
Document Specifications
| Fact Name | Fact Details |
|---|---|
| Form Purpose | The UC-2 Connecticut form is used to correct errors in previously filed Employer Contribution Returns and Employee Quarterly Earnings Reports. |
| Governing Law | This form is governed by the Connecticut General Statutes, specifically Title 31, which pertains to labor regulations. |
| Submission Requirement | Employers must submit the original form and keep a copy for their records. A separate form is required for each quarter needing correction. |
| Employee Information | Only employees whose wages are being corrected should be listed on the form, including their Social Security Numbers and wages. |
| Continuation Sheets | If there isn’t enough space on the form, employers can use continuation sheets, which must include the employer's name and tax registration number. |
| Correction Process | Corrections to wages must be clearly indicated, with separate columns for original and corrected amounts, as well as differences. |
| Interest and Penalties | Interest may be charged on late payments, and penalties can apply if contributions are not paid within 30 days of the due date. |
| Signature Requirement | The correction return must be signed by an authorized individual before mailing it to the Connecticut Department of Labor. |
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