CT SB00864

Increases the penalty for willful failure to declare wage payments on payroll records from 10% to 15% of total contributions due to the administrator.

Expands the penalty calculation to apply to contributions due "during the entire period the person, firm or corporation wilfully failed to declare" rather than only past contributions.

Authorizes the administrator to require employers to pay the maximum unemployment contribution rate for one year following the determination of willful nondeclaration, or three years if already paying the maximum rate.

Takes effect January 1, 2014, and amends section 31-273(e) of the general statutes.