CT HB05377

Excludes COVID-19 related benefit charges and taxable wages from experience periods used to calculate unemployment contribution rates for tax years beginning January 1, 2022 and later, specifically removing data from experience years ending June 30, 2020 and June 30, 2021.

Modifies the calculation of the state's five-year benefit cost rate to exclude benefit payments and taxable wages from calendar years 2020 and 2021 when computing rates for employers without sufficient history to have rates calculated under standard provisions.

Establishes definition of COVID-19 as the respiratory disease designated by the World Health Organization on February 11, 2020, as coronavirus 2019, and any recognized related mutations.

Maintains the standard contribution rate of 5.4% and the minimum rate of 1% for new employers, with these modifications applicable only to the extent allowed by federal law.

Becomes effective October 1, 2021, and was approved May 3, 2021.