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If you recently received your W-2 form and noticed the code “CTPL” listed in Box 14, you’re not alone. Every tax season, thousands of Connecticut workers search for the meaning of this label. The good news is that CTPL is not a red flag — it’s simply a required payroll notation related to a Connecticut state benefit program. This guide explains exactly what CTPL means, why it appears on your W-2, how much it costs you, and how to handle it when you file your taxes.
What Does CTPL Stand For?
CTPL stands for Connecticut Paid Leave. Connecticut Paid Leave (CTPL) is a state benefit program that provides eligible workers with paid family leave to help working families balance caring for their loved ones with their economic security during a qualifying event.
The program is administered by the CT Paid Leave Authority (CTPLA) and is funded entirely through mandatory employee payroll deductions. It is separate from — but works alongside — the Connecticut Family and Medical Leave Act (CT FMLA).
What Is Box 14 on a W-2?
Box 14, labeled “Other” on your W-2, is a flexible field that employers use to report information that doesn’t have a dedicated box on the form. The IRS allows employers to use Box 14 for other information they wish to give employees, such as union dues or uniform payments.
Coding CTPL in Box 14 of your W-2 represents funding to support the CT Paid Leave program. The dollar amount shown next to “CTPL” in Box 14 is simply the total amount deducted from your paychecks throughout the year to fund this state program.
Why Is CTPL Listed in Box 14 and Not Another Box?
The IRS does not have a standardized box on the W-2 for state paid leave contributions. For the purpose of noting employee contributions to the CT Paid Leave Public Program on Form W-2, employers may utilize Box 14. This is why CTPL appears there — it’s the official and recommended place for employers to disclose this deduction to employees.
How Much Is the CTPL Contribution?
The CTPL contribution is calculated as a percentage of your wages up to the federal Social Security wage base each year. Here’s how the rate and limits have worked in recent years:
- For 2025: The contribution rate remains at 0.5%, up to the federal Social Security wage contribution cap, which is $176,100 in 2025 (2024: $168,600). This means the maximum CTPL contribution for 2025 is $880.50.
- For 2026: The CT Paid Leave Authority Board of Directors voted to maintain the contribution rate at 0.5% for 2026.
- What wages count? “Total wages” means an employee’s salary or hourly wages, vacation pay, holiday pay, tips, commissions, severance pay, etc., including the cash value of any “in-kind” payments.
- A simple example: If you earn $800 per week, your weekly CTPL contribution is $4.00 ($800 × 0.5%). Over a full year, that totals $208 — and that is the figure you’d see in Box 14 of your W-2.
Who Is Required to Contribute to CTPL?
If you work for a covered employer in Connecticut, you are required to contribute 0.5% of your income up to the Social Security contribution limit. Individuals may not opt-out of CT Paid Leave.
Covered employees are eligible for benefits if they have earned wages of at least $2,325 in the highest quarter of the first 4 of the previous 5 quarters and are currently employed or have been employed within the last 12 weeks. This includes part-time, per diem, and seasonal workers. An employee does not need to work a specific number of hours to be covered under the CT Paid Leave Program.
Who is exempt? The following workers are generally not required to contribute:
- Federal government employees
- State and municipal government employees (with some exceptions)
- Self-employed individuals and sole proprietors (though they may opt in)
Those who are self-employed or are sole proprietors are eligible to opt in to the program.
What Benefits Does CTPL Provide?
If you ever need to take qualifying leave, your CTPL contributions entitle you to income replacement benefits. If a worker’s wages are less than or equal to the CT minimum wage multiplied by 40, the weekly benefit will be 95% of the average weekly wage. If workers’ wages exceed CT minimum wage multiplied by 40, the weekly benefit will be 60% of their average weekly wage.
Qualifying reasons for CTPL leave include:
- Caring for a seriously ill family member
- Bonding with a new child (birth, adoption, or foster placement)
- Treatment of your own serious health condition
- Serving as an organ or bone marrow donor
- Military exigency related to a family member’s deployment
The maximum weekly benefit is 60x the current state minimum wage.
Is CTPL the Same as CT FMLA?
No. These are two distinct laws that often work together. CT Family and Medical Leave (CT FMLA) and CT Paid Leave (CTPL) are two separate laws to help eligible workers who need to take leave from their job to care for a loved one or for their own medical reasons. The CT Family and Medical Leave Act provides eligible employees with job-protected leave, and the CT Paid Leave Act provides eligible workers with income replacement.
In short: CT FMLA protects your job, while CTPL replaces your income during leave. Also note that Connecticut Paid Leave is not job-protected leave. However, employees receiving CTPL benefits may have their leave protected by federal, state, or other laws, including the Connecticut Family and Medical Leave Act (CT FMLA) and the federal Family and Medical Leave Act (FMLA).
How Does CTPL Affect Your Tax Return?
This is where many employees get confused. Here’s what you need to know:
Federal Taxes
While CTPL deductions are not federally taxable, they may affect state tax filings. This means your CTPL contributions are already excluded from your federal taxable wages — they did not reduce your Box 1 wages on the W-2, but they are also not something you owe additional federal tax on.
SALT Deduction (Schedule A)
If you itemize your federal deductions, CTPL contributions may qualify as a deductible state tax paid. If the CTPL tax is listed in Box 14, be sure to select “Other deductible state or local tax” from the Category drop-down list on the W-2 input screen, and the tax will carry to Schedule A. However, keep in mind that the SALT (State and Local Tax) limit of $10,000 will still apply.
Standard Deduction vs. Itemizing
Most taxpayers choose the standard deduction, which removes the need to track and list individual payments like those found in Box 14. For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. If you take the standard deduction, the CTPL entry in Box 14 is informational only and requires no special action on your federal return.
Connecticut State Taxes
CTPL contributions can have implications on your Connecticut state return depending on your residency status. Simply having CTPL contributions withheld from your paycheck does not automatically require you to file a Connecticut state tax return. Consult a tax professional if you are a nonresident who worked in Connecticut.
What Category Should You Select for CTPL in Tax Software?
When using tax software like TurboTax or H&R Block, you may be prompted to categorize the Box 14 entry. Since Connecticut does not always appear as a preset option in tax software’s paid leave category list, you can choose “Other” to report your CTPL contributions. Alternatively, if you are itemizing and want to deduct it, select “Other deductible state or local tax.”
Here’s a quick reference:
| Scenario | Recommended Box 14 Category in Software |
|---|---|
| Taking the standard deduction | “Other (not classified)” |
| Itemizing on Schedule A | “Other deductible state or local tax” |
| Filing in a state that mirrors SALT rules | Consult a tax professional |
Can You Get a Refund for Overpaid CTPL Contributions?
Yes. If you identify that you have made combined payroll contributions that equal more than the calendar year’s maximum payroll deductions for the previous year, then you should submit a request for an employee overpayment reimbursement refund through the CT Paid Leave Authority’s Contact Us portal, selecting “Request Reimbursement for Employee Contribution Overpayment” as the contact reason.
This situation can arise if you changed jobs mid-year and both employers withheld CTPL contributions independently.
What Happens to Unused Contributions?
A common question is whether unused contributions build up like a savings account. They do not. There is no reimbursement for employees close to retirement or for employees who never utilize the CT Paid Leave program. Employees who are required to participate in the plan make contributions that are paid into a pool and become a permanent part of the Trust Fund.
Key Takeaways
- CTPL = Connecticut Paid Leave — a mandatory state payroll deduction for most CT private-sector employees.
- It appears in Box 14 of your W-2 because that is the IRS-designated field for miscellaneous employer-reported information.
- The contribution rate is 0.5% of wages, capped at the Social Security wage base ($176,100 in 2025).
- CTPL deductions are not federally taxable but may be deductible if you itemize under the SALT rules.
- In tax software, classify it as “Other” (or “Other deductible state or local tax” if itemizing).
- No one can opt out of CTPL if they are a covered private-sector employee in Connecticut.
- If you believe an error was made, contact your payroll department or the CT Paid Leave Authority directly at ctpaidleave.org.
This article is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently — consult a qualified tax professional for guidance specific to your situation.