STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2010-02

January 8, 2010

TO THE HEADS OF ALL STATE AGENCIES

I. PURPOSE

This memorandum is issued for informational purposes. With the implementation of the Core-CT system, the system does the calculation of the garnishment deduction. Changes will be made centrally with the implementation of the appropriate tax bulletin.

II. AUTHORITY

A. Public Act 08-92 amended CGS 31-58, subsection (j) to increase the state minimum wage to $8.25 per hour effective January 1, 2010.

 

B. Section 52-361a, subsection (f), of the Connecticut General Statutes provides that:

 

"Amount subject to levy. The maximum part of the aggregate weekly earnings of an individual which may be subject under this section to levy or other withholding for payment of a judgement is the lesser of (1) twenty-five per cent of his disposable earnings for that week, or (2) the amount by which his disposable earnings for that week exceed forty times the higher of (A) the minimum hourly wage prescribed by Section 6(a)(1) of the Fair Labor Standards Act of 1938, USC Title 29, Section 206(a)(1), or (B) the full minimum fair wage established by subsection (j) of section 31-58, in effect at the time the earnings are payable."

 

C. "Disposable earnings" is the balance remaining after the following deductions have been made from gross wages: FICA, federal income tax, state income tax, normal retirement contributions, union dues or fees, group life insurance premiums, health insurance premiums, maintenance, and (if applicable) voluntary or court-ordered family or welfare support, and federal tax levies.

 

All other deductions (savings bonds, deferred compensation, etc.) are optional and are not permissible in the calculation of disposable earnings.

 

D. Federal and State Minimum Wages

 

1. The federal minimum wage is $7.25 per hour.

 

2. Public Act 08-92 increases the minimum fair wage in Connecticut to $8.25 per hour effective January 1, 2010.

III. GENERAL

This memorandum is effective January 1, 2010 and supersedes Comptroller's Memorandum No. 2008-42 dated November 25, 2008.

 

Please direct questions to the Office of the State Comptroller as follows:

 

Statutory Impact:

 

Fiscal Policy Division, (860) 702-3440;

 

Payroll Procedures:

 

Payroll Services Division, (860) 702-3452, (860) 702-3454 or (860) 702-3467.

NANCY WYMAN
STATE COMPTROLLER

NW:RE

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