STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2010-02
January 8, 2010
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 $8.25 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.
- This memorandum is effective January 1, 2010 and supersedes
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.
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