Skip to main content

See all 50 states on one map and compare side-by-side. Start 7-day free trial — no card required

Back to map
Pennsylvaniaworking inConnecticut
COE Risk — may owe tax even if fully remote

Connecticut

Work State Tax Rate
2%-6.99%
Withholding Starts
After 15 days
Law Last Updated
Jan 1, 2025

Employee Obligations (Which Returns YOU Must File)

Connecticut has a Convenience of Employer rule that affects Pennsylvania residents. If your employer is in Connecticut and you work remotely from Pennsylvania, Connecticut may still tax your paycheck. File a nonresident Connecticut return plus your Pennsylvania return and claim the PA Schedule G-L credit. Consider consulting a CPA.

Employer Obligations (What Your Employer Must Withhold & Remit)

Connecticut's Convenience of Employer rule may require withholding Connecticut tax even if the Pennsylvania employee works 100% remotely. Register for withholding and unemployment. Must withhold PFML contributions. Connecticut's COE rule does not apply to Minnesota employees. Unemployment applies to the first $25,000 of wages.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

PFML 0.5%.

Remote Work Tax Risk — Convenience of Employer (COE) Rule

Connecticut has a reciprocal Convenience of Employer rule that affects Pennsylvania residents. If your employer is based in Connecticut and you work remotely from Pennsylvania, Connecticut may tax your entire paycheck as if you worked there.

Row last reviewed: May 4, 2026Home state credit form: PA Schedule G-L

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.