Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(a)-7
Wages paid through an agent, fiduciary or other person on
behalf of two or more employers
If payment of wages is made by an employer through an agent, fiduciary, or other person who also pays, or has the control, receipt, custody, or disposal of, the wages payable by another employer to the same employee, the amount of the tax required to be withheld on each wage payment to be made through such agent, fiduciary, or other person shall, whether the wages are paid separately on behalf of each employer or in a lump sum on behalf of all such employers, be determined upon the aggregate amount of such wage payment or payments in the same manner as if the aggregate amount had been paid by one employer. In such a case, each employer is liable for the return and payment of a pro rata portion of the tax so determined, such portion to be determined in the ratio which the amount contributed by the particular employer bears to the aggregate of such wages.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-704(a)-2 · Limitations—general
- 12-704(a)-3 · Limitations where credit is claimed for income taxes paid
- 12-704(a)-4 · Definitions
- 12-704(b)-1 · Amended Connecticut income tax return to report any
- 12-704(c)-1 · Disallowance where credit is claimed against the income
- 12-704(d)-1 · (Effective November 18, 1994; amended and renumbered to §…
- 12-705(a)-1 · Requirement of withholding
- 12-705(a)-2 · Determining Connecticut income tax to be deducted and
- 12-705(a)-3 · Certain supplemental compensation
- 12-705(a)-4 · Withholding or exemption certificate
- 12-705(a)-5 · Addition to or reduction from withholding
- 12-705(a)-6 · Determining Connecticut income tax to be withheld on
- 12-705(a)-7 · Wages paid through an agent, fiduciary or other person on
- 12-705(a)-8 · Furnishing amended withholding or exemption certificate
- 12-705(b)-1 · Professional athletes and entertainers
- 12-705(b)-2 · Gambling winnings
- 12-705(b)-3 · Withholding for resident individuals who are recipients of
- 12-705(b)-4 · Distributions
- 12-705(b)-5 · Liability of third parties paying wages
- 12-705(c)-1 · Voluntary withholding other than by employers
- 12-705(c)-2 · Voluntary withholding by employers
- 12-705(c)-3 · Voluntary withholding for military retirees
- 12-705(c)-4 · Voluntary withholding for civil service retirees
- 12-706(b)-1 · Wage and tax statement
- 12-706(c)-1 · Withheld amounts to be credited against income tax…