CT HB05859

Increases the cash remuneration threshold for agricultural employers to be subject to unemployment insurance requirements from $20,000 to $25,000 per calendar quarter, phased in starting January 1, 2024

During the transition period (January 1, 2024 to December 31, 2024), the $20,000 threshold applies based on 2023 wages, while the new $25,000 threshold applies based on 2024 wages

From January 1, 2025 onward, the $25,000 quarterly cash remuneration threshold becomes the permanent standard for determining which agricultural employers must provide unemployment coverage

Maintains the alternative coverage trigger: employers who employed 10 or more agricultural workers for any portion of a day in 20 different calendar weeks remain subject to unemployment requirements

Effective date: July 1, 2023