Conn. Gen. Stat. » Title 31 — LABOR · Chapter 567 — Unemployment Compensation
Connecticut General Statutes

Conn. Gen. Stat. § 31-265 (2026)

Interest on contributions not paid when due

✓ current as of May 2026
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Contributions unpaid on the date on which they are due and payable in accordance with the provisions of this chapter shall bear interest for each month or fraction thereof after such date until payment, plus accrued interest, has been received by the administrator, provided no person shall be required to pay interest for any period during which he may have performed military service in the armed forces of the United States or of the United Nations subsequent to June 25, 1950. The administrator may prescribe fair and reasonable regulations whereby interest shall not accrue during the first five calendar quarters that any employer is subject to this chapter. Interest collected pursuant to this section shall be paid into the Employment Security Special Administration Fund. For purposes of this section, the interest rate on such unpaid contributions shall be determined by the administrator, on the last banking day in October of each calendar year, for use in the succeeding calendar year, and shall be two per cent per annum plus a simple average of the prime lending rates on such date at the three largest commercial banks in the state in terms of total assets, except that in no event shall the interest on unpaid contributions be less than twelve per cent per annum.

(1949 Rev., S. 7535; 1953, S. 3086d; March, 1958, P.A. 27, S. 39; 1969, P.A. 457, S. 1; P.A. 77-608, S. 1; P.A. 82-262, S. 1; P.A. 85-29.)

History: 1969 act raised interest rate from 0.5% to 0.75%; P.A. 77-608 raised interest rate to 1%; P.A. 82-262 changed the interest rate to be charged on delinquent contributions from 1% per month to an annual rate equivalent to 2% plus the average prime lending rate at the state's three largest commercial banks with a minimum rate of 12% per annum; P.A. 85-29 provided that the interest rate on unpaid contributions shall be determined on the last banking day in October of the particular year rather than on the last banking day of the year.

Cited. 314 U.S. 569.

Cited. 125 C. 302; 126 C. 115; 127 C. 176; Id., 181; 128 C. 87; 133 C. 117; 175 C. 269.

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Notes of Decisions
Cited in 23 cases (4 in the last 5 years), 1990–2026 · leading case: Schoonmaker v. Lawrence Brunoli, Inc., 828 A.2d 64 (Conn. 2003).
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Schoonmaker v. Lawrence Brunoli, Inc., 828 A.2d 64 (Conn. 2003). · cites it 9× “At that time, the parties and the court briefly addressed the issue of whether § 31-72, 65 by incorporating the terms of General Statutes § 31-265, 66 would provide for an award of inter *262 est in the present case.”
Ravetto v. Triton Thalassic Tech., Inc., 941 A.2d 309 (Conn. 2008). · cites it 10× “In their appeal, the plaintiffs assert that the trial court improperly: (1) concluded that the plaintiffs were not entitled to double damages and attorney's fees under § 31-72; (2) failed to award the plaintiffs 12 percent prejudgment interest for unpaid wages pursuant to…”
Saunders v. Firtel, 978 A.2d 487 (Conn. 2009). · cites it 2× “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Stokes v. Norwich Taxi, LLC, 958 A.2d 1195 (Conn. 2008). · cites it 2× “The commissioner may collect the full amount of unpaid minimum fair wages or unpaid overtime wages to which an employee is entitled under said sections or order, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages should…”
Harty v. Cantor Fitzgerald & Co., 881 A.2d 139 (Conn. 2005). “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Ass'n Resources, Inc. v. Wall, 2 A.3d 873 (Conn. 2010). “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Weems v. Citigroup, Inc., 961 A.2d 349 (Conn. 2008). “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Butler ex rel. Skidmore v. Hartford Technical Inst., Inc., 704 A.2d 222 (Conn. 1997). “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Latimer v. Adm'r, 579 A.2d 497 (Conn. 1990). “urpose of determining the amount of contributions due under this chapter, or if such report when filed is incorrect or insufficient and the employer fails to file a corrected or sufficient report within twenty days after the administrator has requried the same by written notice,…”
Comm'r of Labor v. C.J.M. Servs., Inc., 842 A.2d 1124 (Conn. 2004). “The Labor Commissioner may collect the full amount of any such unpaid wages, payments due to an employee Welfare fund or such arbitration award, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages or payment should have been…”
Cashman v. Town of Tolland, 882 A.2d 1236 (Conn. 2005). · cites it 2× “The commissioner may collect the full amount of unpaid minimum fair wages or unpaid overtime wages to which an employee is entitled under said sections or order, as well as interest calculated in accordance with the provisions of section 31-265 from the date the wages should…”
Daw's Critical Care Registry, Inc. v. Dep't of Labor, 622 A.2d 622 (Conn. Super. Ct. 1992). “e of determining the amount of contributions due under this chapter, or if such report when filed is incorrect or insufficient and the employer fails to file a corrected or sufficient report within twenty days after the administrator has required the *377 same by written notice,…”
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