CT SB00926

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

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

Allows administrator to require maximum unemployment insurance contribution rates for one year following determination of willful nondeclaration, or three years if the employer was already paying maximum rates.

Penalty applies in addition to any other applicable penalties and interest under existing law.

Effective January 1, 2014.