Connecticut General Statutes 31-49g – Establishment and administration of Paid Family and Medical Leave Insurance Program. Employee contributions. Authority duties. Payments. Compensation. Spouses. Concurrent compensation. Reimbursement to General Fund
(a) The Paid Family and Medical Leave Insurance Authority shall establish and administer the Paid Family and Medical Leave Insurance Program to provide up to twelve weeks of family and medical leave compensation to covered employees during any twelve-month period, as well as two additional weeks of compensation to a covered employee for a serious health condition resulting in incapacitation that occurs during a pregnancy.
Terms Used In Connecticut General Statutes 31-49g
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(b) (1) Beginning on January 1, 2021, but not later than February 1, 2021, each employee and each self-employed individual or sole proprietor who has enrolled in the program pursuant to section 31-49m shall contribute a percentage of his or her subject earnings that shall not exceed the Social Security contribution and benefit base, as determined pursuant to 42 USC 430, as amended from time to time, to the Family and Medical Leave Insurance Trust Fund. Such percentage shall be established by the authority, provided that the percentage shall not exceed one-half of one per cent.
(2) On September 1, 2022, and on each September first thereafter, the authority shall publish the following information: (A) The total amount of contributions collected and benefits paid during the previous fiscal year, as well as the total amount required for the administration of the Family and Medical Leave Insurance Program in such year; (B) the total amount remaining in the trust fund at the close of such fiscal year; (C) in light of such totals, and of expected future expenditures and contributions, a target fund balance sufficient to ensure the ongoing ability of the fund to pay the compensation described in subdivision (2) of subsection (c) of this section, and to limit the need for contribution rate increases or benefit reductions due to changing economic conditions; (D) the amount by which the total amount remaining in the trust fund at the close of the previous fiscal year is less than or greater than that target fund balance. On November 1, 2022, and on each November first thereafter, the authority may announce a revision to the previously established contribution rate, provided the revised rate shall not exceed one-half of one per cent and shall be sufficient to ensure that the trust fund shall achieve and maintain such target fund balance. Effective on January first of the calendar year following each such announcement, the revised contribution rate announced by the authority under this subsection shall supersede the previously established contribution rate.
(3) Each employer making payment of any wages to an employee shall deduct and withhold from such wages for each payroll period a contribution computed in such manner as to result, so far as practicable, in withholding from the employee’s wages during each calendar year an amount substantially equivalent to the contribution reasonably estimated to be due from the employee under this subsection with respect to the amount of such wages during the calendar year.
(4) If, after notice, an employee or employer or self-employed individual or sole proprietor who has enrolled in the program pursuant to section 31-49m fails to make a payment required by this section, a state collection agency, as defined in section 12-35, shall collect such contribution and interest by any means provided in sections 12-35, 31-265 and 31-266.
(c) (1) Beginning on January 1, 2022, but not later than February 1, 2022, covered employees shall receive compensation under this section for up to twelve weeks of leave in any twelve-month period taken for one or more of the reasons listed in subdivision (2) of subsection (a) of section 31-51ll or subsection (i) of said section or section 31-51ss, as well as for two additional weeks for a serious health condition resulting in incapacitation that occurs during a pregnancy, if such covered employee (A) provides notice to the authority, and such covered employee’s employer, if applicable, of the need for such compensation in a form and manner prescribed by the authority, and (B) upon the request of the authority, provides certification of such covered employee’s need for leave and therefore compensation in the manner provided for in section 31-51mm to the authority and such employer, if applicable. Covered employees who are not currently employed or have enrolled in the program pursuant to section 31-49m shall receive compensation in like circumstances. Should the authority determine that it is administratively feasible and prudent, the program may begin providing compensation for leave taken for reasons listed in subparagraphs (A) and (B) of subdivision (2) of subsection (a) of section 31-51ll prior to offering compensation for leave taken for the other reasons listed in subdivision (2) of subsection (a) of section 31-51ll or the reasons listed in subsection (i) of said section or section 31-51ss.
(2) The weekly compensation offered to covered employees shall be equal to ninety-five per cent of the covered employee’s base weekly earnings up to an amount equal to forty times the minimum fair wage, as defined in section 31-58, and sixty per cent of that covered employee’s base weekly earnings above an amount equal to forty times the minimum fair wage, except that the total weekly compensation shall not exceed an amount equal to sixty times the minimum fair wage. Compensation shall be available on a prorated basis.
(3) Notwithstanding subdivision (2) of this subsection, if employee contributions are the maximum percentage allowed and the authority determines that employee contributions are not sufficient to ensure solvency of the program, the authority shall reduce the benefit for covered employees by the minimum amount necessary in order to ensure the solvency of the program.
(4) If a covered worker elects to have income tax deducted and withheld from his or her compensation, the amount specified shall be deducted and withheld in a manner consistent with state law.
(d) Notwithstanding subsection (g) of section 31-51ll, two spouses employed by the same employer shall each be eligible for up to twelve weeks of compensation under this section in any twelve-month period. Such eligibility for compensation shall not increase their eligibility for job-protected leave beyond the number of weeks specified in said subsection.
(e) A covered employee may receive compensation under this section for nonconsecutive hours of leave.
(f) A covered employee may receive compensation under this section concurrently with any employer-provided employment benefits, provided the total compensation of such covered employee during such period of leave shall not exceed such covered employee’s regular rate of compensation.
(g) No covered employee shall receive compensation under this section concurrently with compensation under chapter 567 or 568 or any other state or federal program that provides wage replacement.
(h) (1) Any moneys expended from the General Fund for the purpose of administering the Family and Medical Leave Insurance Program, or providing compensation to covered employees, shall be reimbursed to the General Fund not later than October 1, 2022.
(2) Any moneys expended from any bond authorizations allocated to the authority for the purpose of administering the Family and Medical Leave Insurance Program shall be reimbursed to the General Fund according to a plan to be established by the Secretary of the Office of Policy and Management, in consultation with the State Treasurer. Such plan shall provide for a repayment schedule that provides for repayment by the authority of the debt service deemed attributable to such bond authorizations. Such repayment shall commence during the fiscal year ending June 30, 2023, and shall continue until repayment is complete, according to the terms of the plan. The authority may repay unpaid amounts earlier than the plan established by the secretary.