CT HB06791

Establishes a quarterly fee on "covered employers" (corporations with 250+ employees in Connecticut) that employ workers earning $15 or less per hour, with the fee equal to $1 per hour worked.

Fee applies to employees on payroll for at least 90 calendar days in the previous quarter; fees begin January 1, 2016.

Prohibits covered employers from misclassifying employees as independent contractors, reducing hours, or terminating workers to avoid paying the fee.

Labor Commissioner must collect fees within 60 days after quarter completion and deposit revenue into the General Fund; commissioner must adopt guidelines by October 1, 2015.

Provides covered employers right to appeal fee determinations to Superior Court and exempts private nonprofits and government entities from fee requirements.