STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2008-42
November 25, 2008
TO THE HEADS OF ALL STATE AGENCIES
||Chief Administrative and Fiscal Officers, Business
Managers, and Payroll and Human Resources Officers
||Increase of State Minimum Wage and its
Impact on CGS 52-361a
- 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.
- A. Public Act 08-92 amended CGS 31-58, subsection (j) to increase
the state minimum wage to $8.00 per hour effective January 1, 2009.
- 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 $6.55 per hour.
- 2. Public Act 08-92 increases the minimum fair wage in
Connecticut to $8.00 per hour effective January 1, 2009.
- This memorandum is effective January 1, 2009 and supersedes
Comptroller's Memorandum No. 2006-43 dated December 20, 2006.
- Please direct questions to the Office of the State Comptroller as
- Statutory Impact:
- Fiscal Policy Division, (860) 702-3440;
- Payroll Procedures:
- Payroll Services Division, (860) 702-3452, (860) 702-3454 or (860)
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