CT HB05234

Increases the penalty for employers who willfully fail to declare wage payments on payroll records from ten percent to fifteen percent of total contributions due.

Expands the penalty calculation to apply to contributions due during the entire period of willful nondeclaration, rather than only past contributions.

Requires employers to pay the maximum unemployment contribution rate for one year following the administrator's determination of willful nondeclaration.

Extends the maximum rate requirement to three years if the employer was already paying the maximum rate at the time of determination.

Takes effect January 1, 2013.