Sec. 31-222. Definitions.
Sec. 31-222. Definitions. As used in this chapter, unless the context clearly indicates otherwise:
(a) (1) "Employment", subject to the other provisions of this subsection, means:
(A) Any service, including service in interstate commerce, and service outside the
United States, performed under any express or implied contract of hire creating the
relationship of employer and employee;
(B) Any service performed prior to January 1, 1978, which was employment as
defined in this subsection prior to such date and, subject to the other provisions of this
subsection, service performed after December 31, 1977, including service in interstate
commerce, by any of the following: (i) Any officer of a corporation; (ii) any individual
who, under either common law rules applicable in determining the employer-employee
relationship or under the provisions of this subsection, has the status of an employee.
Service performed by an individual shall be deemed to be employment subject to this
chapter irrespective of whether the common law relationship of master and servant
exists, unless and until it is shown to the satisfaction of the administrator that (I) such
individual has been and will continue to be free from control and direction in connection
with the performance of such service, both under his contract for the performance of
service and in fact; and (II) such service is performed either outside the usual course of
the business for which the service is performed or is performed outside of all the places
of business of the enterprise for which the service is performed; and (III) such individual
is customarily engaged in an independently established trade, occupation, profession
or business of the same nature as that involved in the service performed; (iii) any individual other than an individual who is an employee under clause (i) or (ii) who performs
services for remuneration for any person (I) as an agent-driver or commission driver
engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages, other than milk, or laundry or dry-cleaning services, for his principal;
(II) as a traveling or city salesman, other than as an agent-driver or commission-driver,
engaged upon a full-time basis in the solicitation on behalf of, and the transmission to,
his principal, except for sideline sales activities on behalf of some other person, of
orders from wholesalers, retailers, contractors, or operators of hotels, restaurants or other
similar establishments for merchandise for resale or supplies for use in their business
operations; provided, for purposes of subparagraph (B) (iii), the term "employment"
shall include services described in clause (I) and (II) above performed after December
31, 1971, if 1. the contract of service contemplates that substantially all of the services
are to be performed personally by such individual; 2. the individual does not have a
substantial investment in facilities used in connection with the performance of the services, other than in facilities for transportation; and 3. the services are not in the nature
of a single transaction that is not part of a continuing relationship with the person for
whom the services are performed;
(C) (i) Service performed after December 31, 1971, by an individual in the employ
of this state or any of its instrumentalities or in the employ of this state and one or more
other states or their instrumentalities for a hospital or institution of higher education
located in this state, provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of Section 3306(c)(7) of
that act and is not excluded from "employment" under subparagraph (E) of this subdivision;
(ii) Service performed after December 31, 1977, in the employ of this state or any
political subdivision or any instrumentality thereof which is wholly owned by this state
and one or more other states or political subdivisions, or any service performed in the
employ of any instrumentality of this state or of any political subdivision thereof, and
one or more other states or political subdivisions, provided that such service is excluded
from "employment" as defined in the Federal Unemployment Tax Act by Section
3306(c)(7) of that act and is not excluded from "employment" under subparagraph (E)
of this subdivision; and
(iii) Service performed after December 20, 2000, in the employ of an Indian tribe,
as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA), provided
such service is excluded from "employment", as defined in the Federal Unemployment
Tax Act by Section 3306(c)(7) of that act, and is not excluded from "employment" under
subparagraph (E) of this subdivision;
(D) Service performed after December 31, 1971, by an individual in the employ
of a religious, charitable, educational or other organization but only if the following
conditions are met: (i) The service is excluded from "employment" as defined in the
Federal Unemployment Tax Act solely by reason of Section 3306(c)(8) of that act; and
(ii) the organization had one or more employees in employment for some portion of a
day in each of thirteen different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, or during any thirteen weeks in any
calendar year after 1970, regardless of whether they were employed at the same moment
of time;
(E) For the purposes of subparagraphs (C) and (D) the term "employment" does
not apply to service performed (i) in the employ of (I) a church or convention or association of churches, or (II) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church
or convention or association of churches; or (ii) by a duly ordained, commissioned or
licensed minister of a church in the exercise of his or her ministry or by a member of a
religious order in the exercise of duties required by such order; or (iii) prior to January
1, 1978, in the employ of a school which is not an institution of higher education; after
December 31, 1977, in the employ of a governmental entity referred to in subparagraph
(C) of this subdivision if such service is performed by an individual in the exercise of
duties (I) as an elected official; (II) as a member of a legislative body, or a member of
the judiciary, of a state or political subdivision, or of an Indian tribe; (III) as a member
of the state national guard or air national guard; (IV) as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; (V) in
a position which, under or pursuant to the laws of this state or tribal law, is designated
as (i) a major nontenured policy-making or advisory position, or (ii) a policy-making
position the performance of the duties of which ordinarily does not require more than
eight hours per week; or (iii) in a facility conducted for the purpose of carrying out a
program of rehabilitation for individuals whose earning capacity is impaired by age or
physical or mental deficiency or injury or providing remunerative work for individuals
who because of their impaired physical or mental capacity cannot be readily absorbed
in the competitive labor market by an individual receiving such rehabilitation or remunerative work; or (iv) as part of an unemployment work-relief or work-training program
assisted or financed in whole or in part by any federal agency or an agency of a state or
political subdivision thereof or of an Indian tribe, by an individual receiving such work
relief or work training; or (v) prior to January 1, 1978, for a hospital in a state prison or
other state correctional institution by an inmate of the prison or correctional institution
and after December 31, 1977, by an inmate of a custodial or penal institution;
(F) The term "employment" shall include the service of an individual who is a
citizen of the United States, performed outside the United States after December 31,
1971, except in Canada after December 31, 1971, and the Virgin Islands after December
31, 1971, and until the day after the day on which the Secretary of Labor accepts an
unemployment insurance law submitted by the Virgin Islands, in the employ of an American employer, other than service which is deemed "employment" under the provisions
of subdivisions (2) or (3) of this subsection or the parallel provisions of another state's
law, if: (i) The employer's principal place of business in the United States is located in
this state; or (ii) the employer has no place of business in the United States, but (I) the
employer is an individual who is a resident of this state; or (II) the employer is a corporation which is organized under the laws of this state; or (III) the employer is a partnership
or a trust and the number of the partners or trustees who are residents of this state is
greater than the number who are residents of any one other state; or (iii) none of the
criteria of clauses (i) and (ii) of this subparagraph is met but the employer has elected
coverage in this state or, the employer having failed to elect coverage in any state, the
individual has filed a claim for benefits, based on such service, under the law of this
state. (iv) An "American employer", for purposes of this subparagraph, means a person
who is (I) an individual who is a resident of the United States; or (II) a partnership, if
two-thirds or more of the partners are residents of the United States; or (III) a trust, if
all of the trustees are residents of the United States; or (IV) a corporation organized
under the laws of the United States or of any state; (v) for purposes of this paragraph
"United States" includes the states, the District of Columbia and Puerto Rico and the
Virgin Islands on the day after the day on which the Secretary of Labor accepts an
unemployment insurance law submitted by the Virgin Islands;
(G) Notwithstanding subdivision (2) of this subsection, all service performed after
December 31, 1971, by an officer or member of the crew of an American vessel on or
in connection with such vessel, if the operating office, from which the operations of
such vessel operating on navigable waters within, or within and without, the United
States are ordinarily and regularly supervised, managed, directed and controlled is
within this state;
(H) Service performed after December 31, 1977, by an individual in agricultural
labor as defined in subparagraph (1)(H)(vi) of this subsection when: (i) Such service is
performed for a person who (I) during any calendar quarter in either the current or the
preceding calendar year paid remuneration in cash of twenty thousand dollars or more to
individuals employed in agricultural labor not taking into account service in agricultural
labor performed before January 1, 1980, by an alien referred to in subdivision (ii) of
this subparagraph, or (II) for some portion of a day in each of twenty different calendar
weeks, whether or not such weeks were consecutive, in either the current or the preceding
calendar year, employed in agricultural labor not taking into account service in agricultural labor performed before January 1, 1980, by an alien referred to in subdivision (ii)
of this subparagraph, ten or more individuals, regardless of whether they were employed
at the same moment of time; (ii) such service is not performed in agricultural labor if
performed before January 1, 1980, by an individual who is an alien admitted to the
United States to perform service in agricultural labor pursuant to Sections 214(c) and
101(a)(15)(H) of the Immigration and Nationality Act; (iii) for the purposes of this
subsection any individual who is a member of a crew furnished by a crew leader to
perform service in agricultural labor for any other person shall be treated as an employee
of such crew leader (I) if such crew leader holds a valid certificate of registration under
the Farm Labor Contractor Registration Act of 1963; or substantially all the members
of such crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and
(II) if such individual is not an employee of such other person within the meaning of
subparagraph (B) of subsection (a)(1); (iv) for the purposes of this subparagraph (H),
in the case of any individual who is furnished by a crew leader to perform service in
agricultural labor for any other person and who is not treated as an employee of such
crew leader under subdivision (iii), (I) such other person and not the crew leader shall
be treated as the employer of such individual; and (II) such other person shall be treated
as having paid cash remuneration to such individual in an amount equal to the amount
of cash remuneration paid to such individual by the crew leader either on his own behalf
or on behalf of such other person for the service in agricultural labor performed for such
other person; (v) for the purposes of this subparagraph (H), the term "crew leader" means
an individual who (I) furnishes individuals to perform services in agricultural labor for
any other person, (II) pays either on his own behalf or on behalf of such other person
the individuals so furnished by him for the service in agricultural labor performed by
them, and (III) has not entered into a written agreement with such other person under
which such individual is designated as an employee of such other person; (vi) for purposes of this chapter, the term "agricultural labor" means any service performed prior
to January 1, 1978, which was agricultural labor prior to such date, and remunerated
service performed after December 31, 1977: (I) On a farm, in the employ of any person,
in connection with cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising, shearing, feeding, caring
for, training and management of livestock, bees, poultry and fur-bearing animals and
wildlife; (II) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement or maintenance of
such farm and its tools and equipment, or in salvaging timber or clearing land of brush
and other debris left by a hurricane, if the major part of such service is performed on a
farm; (III) in connection with the production or harvesting of a commodity defined as
an agricultural commodity in Section 15(g) of the Agricultural Marketing Act, as
amended (46 Stat. 1550, S. 3; 12 USC 1141j) or in connection with the ginning of cotton,
or in connection with the operation or maintenance of ditches, canals, reservoirs or
waterways, not owned or operated for profit, used exclusively for supplying and storing
water for farming purposes; (IV) (1) in the employ of the operator of a farm in handling,
planting, drying, packing, packaging, processing, freezing, grading, storing or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is
performed; (2) in the employ of a group of operators of farms, or a cooperative organization of which such operators are members, in the performance of service described in
subclause (1), but only if such operators produced more than one-half of the commodity
with respect to which such service is performed; (3) the provisions of subclauses (1)
and (2) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution
for consumption; or (V) on a farm operated for profit if such service is not in the course
of the employer's trade or business. As used in this subdivision, the term "farm" includes
stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches,
nurseries, ranges, greenhouses or other similar structures used primarily for the raising
of agricultural or horticultural commodities, and orchards;
(I) Notwithstanding any other provisions of this subsection, service with respect to
which a tax is required to be paid under any federal law imposing a tax against which
credit may be taken for contributions required to be paid into a state unemployment
fund or which as a condition for full tax credit against the tax imposed by the Federal
Unemployment Tax Act is required to be covered under this chapter;
(J) After December 31, 1977, the term "employment" shall include domestic service
in a private home, local college club or local chapter of a college fraternity or sorority
performed for a person who, after December 31, 1977, paid cash remuneration to individuals employed in such domestic service equal to one thousand dollars or more in any
calendar quarter in the current or preceding calendar year. For purposes of this subparagraph, "domestic service" includes all service for a person in the operation and maintenance of a private household, local college club or local chapter of a college fraternity
or sorority as distinguished from service as an employee in the pursuit of an employer's
trade, occupation, profession, enterprise or vocation.
(2) The term "employment" shall include an individual's entire service performed
within, or both within and without, this state, (A) if the service is localized in this state,
or (B) if the service is not localized in any state but some of the service is performed in
this state, and if (i) the base of operations, or, if there is no base of operations, then the
place from which such service is directed or controlled, is in this state, or (ii) neither
the base of operations nor the place from which such service is directed or controlled
is in any state in which some part of the service is performed but the individual's residence is in this state.
(3) Services not covered under subdivision (2) of this subsection and performed
entirely without this state, with respect to no part of which contributions are required
and paid under an unemployment compensation law of any other state, or of the federal
government, shall be deemed to be employment subject to this chapter, if the administrator approves the election of the employer for whom such services are performed, that
the entire service of the individual performing such services shall be deemed to be
employment subject to this chapter.
(4) Services shall be deemed to be localized within a state if (A) the service is
performed entirely within such state, or (B) the service is performed both within and
without such state but the service performed without such state is incidental to the individual's service within the state; for example, is temporary, or transitory in nature, or
consists of isolated transactions.
(5) No provision of this chapter, except section 31-254, shall apply to any of the
following types of service or employment, except when voluntarily assumed, as provided in section 31-223:
(A) Service performed by an individual in the employ of his son, daughter or spouse,
and service performed by a child under the age of eighteen in the employ of his father
or mother;
(B) Service performed in the employ of the United States government, any other
state, any town or city of any other state, or any political subdivision or instrumentality
of any of them; except that, to the extent that the Congress of the United States permits
states to require any instrumentalities of the United States to make contributions to an
unemployment fund under a state unemployment compensation law, all of the provisions
of this chapter shall be applicable to such instrumentalities and to services performed
for such instrumentalities; provided, if this state is not certified for any year by the
Secretary of Labor under Section 3304 of the Federal Internal Revenue Code, the contributions required of such instrumentalities with respect to such year shall be refunded
by the administrator from the fund in the same manner and within the same period as
is provided in sections 31-268, 31-269, 31-270 and 31-271 with respect to contributions
erroneously collected;
(C) Service with respect to which unemployment compensation is payable under
an unemployment compensation plan established by an Act of Congress, provided the
administrator is authorized to enter into agreements with the proper agencies under such
Act of Congress, to provide reciprocal treatment to individuals who have, after acquiring
potential rights to benefits under this chapter, acquired rights to unemployment compensation under such Act of Congress, or who have, after acquiring potential rights to
unemployment compensation under such Act of Congress, acquired rights to benefits
under this chapter, and provided further, in computing benefits the administrator shall
disregard all wages paid by employers who fall within the definition of "employer" in
Section 1(a) of the Federal Railroad Unemployment Insurance Act;
(D) Service performed in this state or elsewhere with respect to which contributions
are required and paid under an unemployment compensation law of any other state;
(E) Service not in the course of the employer's trade or business performed in any
calendar quarter by an employee, unless the cash remuneration paid for such service is
fifty dollars or more and such service is performed by an individual who is regularly
employed by such employer to perform such service. For purposes of this subparagraph,
an individual shall be deemed to be regularly employed by an employer during a calendar
quarter only if (i) on each of some twenty-four days during such quarter such individual
performs for such employer for some portion of the day service not in the course of the
employer's trade or business; or (ii) such individual was so employed by such employer
in the performance of such service during the preceding calendar quarter;
(F) Service performed in any calendar quarter in the employ of any organization
exempt from income tax under Section 501(a) of the Internal Revenue Code or under
Section 521 of said code excluding any organization described in Section 401(a) of said
code, if the remuneration for such service is less than fifty dollars;
(G) Service performed in the employ of a school, college, or university if such
service is performed (i) by a student who is enrolled and is regularly attending classes
at such school, college or university, or (ii) by the spouse of such a student, if such
spouse is advised at the time such spouse commences to perform such service, that (I)
the employment of such spouse to perform such service is provided under a program
to provide financial assistance to such student by such school, college or university, and
(II) such employment will not be covered by any program of unemployment insurance;
(H) Service performed as a student nurse in the employ of a hospital or a nurses'
training school chartered pursuant to state law by an individual who is enrolled and is
regularly attending classes in such nurses' training school, and service performed as an
intern in the employ of a hospital by an individual who has completed a four years'
course in a medical school chartered or approved pursuant to state law;
(I) Service performed by an individual under the age of eighteen in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution to
any point for subsequent delivery or distribution;
(J) Service performed by an individual who is enrolled, at a nonprofit or public
educational institution which normally maintains a regular faculty and curriculum and
normally has a regularly organized body of students in attendance at the place where
its educational activities are carried on, as a student in a full-time program, taken for
credit at such institution, which combines academic instruction with work experience,
if such service is an integral part of such program, and such institution has so certified
to the employer, except that this subparagraph shall not apply to service performed in
a program established for or on behalf of an employer or group of employers;
(K) Service performed by an individual as an insurance agent, other than an industrial life insurance agent, and service performed by an individual as a real estate salesperson, if all such service is performed for remuneration solely by way of commission;
(L) Service performed in the employ of a hospital, if such service is performed by
a patient of the hospital, as defined in subsection (h) of this section;
(M) Service performed by an individual in the employ of any town, city or other
political subdivision, provided such service is performed in lieu of payment of any
delinquent tax payable to such town, city or other political subdivision;
(N) Service performed by an individual as an outside sales representative of a for-profit travel agency if substantially all of such service is performed outside of any travel
agency premises, and all such service is performed for remuneration solely by way of
commission. For purposes of this subparagraph, an "outside sales representative" means
an individual whose services to a for-profit travel agency are performed under such
travel agency's Airlines Reporting Corporation accreditation, or the International Airlines Travel Agent Network endorsement; and
(O) Service performed by the operator of an escort motor vehicle, for an oversize
vehicle, overweight vehicle or a vehicle with a load traveling upon any Connecticut
highway pursuant to a permit required by section 14-270, and the regulations adopted
pursuant to said section, provided the following conditions are met:
(i) The service is provided by an individual operator who is engaged in the business
or trade of providing such escort motor vehicle;
(ii) The operator is, and has been, free from control and direction by any other
business or other person in connection with the actual performance of such services;
(iii) The operator owns his or her own vehicle, and statutorily required equipment,
and exclusively employs this equipment in providing such services; and
(iv) The operator is treated as an independent contractor for all purposes, including,
but not limited to, federal and state taxation, workers' compensation, choice of hours
worked and choice to accept referrals from multiple entities without consequence.
(b) (1) "Total wages" means all remuneration for employment and dismissal payments, including the cash value of all remuneration paid in any medium other than cash
except the cash value of any remuneration paid for agricultural labor or domestic service
in any medium other than cash.
(2) "Taxable wages" means total wages except:
(A) That part of the remuneration (i) in excess of seven thousand one hundred dollars
paid by an employer to an individual during any calendar year commencing on or after
January 1, 1983, (ii) in excess of nine thousand dollars paid by an employer to an individual during the calendar year commencing on January 1, 1994, (iii) in excess of an amount
equal to the taxable wages for the prior year increased by one thousand dollars so paid
during any calendar year commencing on or after January 1, 1995, but prior to January
1, 1999, or (iv) in excess of fifteen thousand dollars for any calendar year commencing
on or after January 1, 1999. This subsection shall not apply to wages paid in whole or
in part from federal funds after January 1, 1976, to employees of towns, cities and other
political and governmental subdivisions and shall not operate to reduce an individual's
benefit rights. Remuneration paid to an individual by an employer with respect to employment in another state or states upon which contributions were required of and paid
by such employer under an unemployment compensation law of such other state or
states shall be included as a part of remuneration equal to the maximum limitation herein
referred to;
(B) Dismissal payments which the employer who is not subject to the Federal Unemployment Tax Act is not legally required to make;
(C) Payments which the employer is not legally required to make to employees on
leave of absence for military training;
(D) The payment by an employer, without deduction from the remuneration of the
employee, of the tax imposed upon an employee under Section 3101 of the Federal
Internal Revenue Code with respect to remuneration paid to the employee for domestic
service in a private home of the employer or for agricultural labor;
(E) The amount of any payment excluded from "wages", as defined in Section
3306(b) of the Federal Unemployment Tax Act, that is made to, or on behalf of, an
employee under a plan or system established by an employer which makes provision
for his employees generally or for a class or classes of his employees, including any
amount paid by an employer for insurance or annuities, or into a fund, to provide for
any such payment, on account of (i) retirement, or (ii) sickness or accident disability,
or (iii) medical and hospitalization expenses in connection with sickness or accident
disability, or (iv) death. Whenever tips or gratuities are paid directly to an employee by
a customer of an employer, the amount thereof which is accounted for by the employee
to the employer shall be considered wages for the purposes of this chapter;
(F) If an employer has acquired all or substantially all the assets, organization, trade
or business of another employer liable for contributions under this chapter and has
assumed liability for unpaid contributions, if any, due from such other employer, remuneration paid by both employers shall be deemed paid by a single employer for the
purposes of this chapter;
(G) Payment to an employee by a stock corporation, partnership, association or
other business entity in which fifty per cent or more of the proprietary interest is owned
by such employee or his son, daughter, spouse, father or mother or any combination of
such persons, unless the tax imposed by the Federal Unemployment Tax Act is payable
with respect to such payment;
(H) Any remuneration paid by any town, city or other political subdivision to an
individual for service performed in lieu of payment of delinquent taxes.
(3) Notwithstanding any other provisions of this subsection, wages shall include
all remuneration for services with respect to which a tax is required to be paid under
any federal law imposing a tax against which credit may be taken for contributions
required to be paid into a state unemployment fund or which as a condition for full tax
credit against the tax imposed by the Federal Unemployment Tax Act are required to
be included under this chapter.
(c) "Administrator" means the Labor Commissioner.
(d) "Balance in the Unemployment Compensation Fund" shall include the balance
in the Unemployment Compensation Benefit Fund and such amount as may be due to
the fund from the state and any town, city or political or governmental subdivision or
entity, or any nonprofit organization which is subject to this chapter and which has
elected reimbursement in lieu of contributions and shall include any amount due to or
from the United States.
(e) "Calendar quarters" means the quarter years ending on the last day of March,
June, September and December, respectively, or the equivalent thereof as the administrator may by regulation prescribe.
(f) "State" means any state of the United States and shall include the District of
Columbia and Puerto Rico and the Virgin Islands on the day after the day on which the
Secretary of Labor accepts an unemployment insurance law submitted by the Virgin
Islands.
(g) (1) The "one-year payroll" at the end of a calendar quarter means the amount
of wages paid by all employers for employment during such calendar quarter and the
three next preceding calendar quarters, including only wages with respect to which
contributions have been paid or are payable and including only wages of which the
administrator has record on the sixtieth day following the end of such quarter.
(2) The "five-year payroll" at the end of a calendar quarter means the amount of
wages paid by all employers for employment during such calendar quarter and the nineteen next preceding calendar quarters, including only wages with respect to which contributions have been paid or are payable and including only wages of which the administrator has record on the sixtieth day following the end of such quarter.
(h) "Hospital" means an institution which has been licensed by the Department of
Public Health or state Department of Mental Health and Addiction Services, for the care
and treatment of the sick and injured, and treatment of persons suffering from disease
or other abnormal physical or mental conditions.
(i) "Institution of higher education" means an educational institution which (1)
admits as regular students only individuals having a certificate of graduation from a
high school, or the recognized equivalent of such a certificate; (2) is legally authorized
in this state to provide a program of education beyond high school; (3) provides an
educational program for which it awards a bachelor's or higher degree, or provides a
program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful
employment in a recognized occupation; (4) is a public or other nonprofit institution;
(5) notwithstanding any of the foregoing provisions of this subsection, all colleges and
universities in this state are institutions of higher education for purposes of this chapter.
(j) Repealed by P.A. 88-136, S. 36, 37.
(1949 Rev., S. 7495; 1949, S. 3059d; 1953, S. 3057d; 1955, S. 3058d, 3060d; February, 1965, P.A. 570, S. 1; 1967,
P.A. 654, S. 1; 790, S. 1-4; 1969, P.A. 700, S. 1; 1971, P.A. 835, S. 1-3; 1972, P.A. 127, S. 61; 279, S. 3; P.A. 73-135;
73-289, S. 2, 3, 10; 73-536, S. 1, 2, 12; P.A. 74-229, S. 13, 14, 22; P.A. 75-525, S. 1, 13; P.A. 76-58, S. 1, 2; P.A. 77-87;
77-426, S. 16, 19; 77-614, S. 323, 610; P.A. 78-331, S. 37, 58; 78-368, S. 1, 11; P.A. 81-5, S. 1; P.A. 82-27; 82-29, S. 2;
82-448, S. 2, 3; P.A. 83-547, S. 5, 12; P.A. 84-312, S. 2; 84-546, S. 81, 173; P.A. 85-17; P.A. 86-333, S. 16, 32; P.A. 88-136, S. 36, 37; P.A. 93-243, S. 2, 15; 93-381, S. 9, 39; P.A. 95-257, S. 11, 12, 21, 58; 95-323, S. 5, 8; P.A. 96-180, S. 102,
103, 166; 96-200, S. 24; June Sp. Sess. P.A. 01-9, S. 19, 20, 131; P.A. 08-150, S. 43.)
History: 1965 act excluded as "wages" certain payments by stock corporations with fewer than ten stockholders;
1967 acts redefined exclusion from chapter provisions with regard to employees of charitable, religious and educational
institutions, revised exclusion of sums exceeding $3,000 from consideration as "wages" to specify calculation of amounts
to be excluded after December 31, 1967, revised exclusion for dismissal payments to specify those made by employers
"not subject to the Federal Unemployment Tax Act", revised exclusion of payments by stock corporations to apply to
corporations in which 50% or more of the proprietary interest is family-owned unless federal tax is payable and included
Puerto Rico in definition of "state"; 1969 act redefined exclusion from chapter provisions with regard to state employees
to substitute "section 5-198" for "section 5-3", to except employees with "permanent full-time, full-year positions of a
subordinate, administrative, clerical or maintenance nature" and to specifically exclude service by elected official, board
and commission members and part-time professional specialists; 1971 act greatly expanded provisions to conform with
federal law and defined "hospital" and "institution of higher education"; 1972 acts changed age of majority from 21 to 18
and substituted "severance" for "termination" in provision excluding certain educators from provisions; P.A. 73-135 revised
provision re coverage of students; P.A. 73-289 excluded seasonal or casual employees under specified circumstances and
deleted exclusion for service at place of religious worship as caretaker or in performance of duties religious in nature;
P.A. 73-536 made distinction between "total wages" and "taxable wages" and repealed Subsec. (d) which had defined
"commissioner" and "additional commissioner"; P.A. 74-229 reinstated Subsec. (d) and replaced definition of "three-year-payroll" with definitions of 1-year and 5-year payrolls; P.A. 75-525 expanded provisions re service not in course of
employer's trade or business by an employee, formerly termed "casual labor", replaced provision re service performed by
volunteers or in connection with charitable aid with provisions re service performed for tax-exempt organizations, updated
dollar amount of exclusions from taxable wages to $6,000 after December 31, 1974, and replaced definition of "commissioner" with definition of "balance in the unemployment compensation fund"; P.A. 76-58 added conditional exclusion of
work-experience programs from consideration as "employment" and revised dollar amount exclusions re "taxable wages"
to specify inapplicability of provision to wages paid in whole or in part from federal funds; P.A. 77-87 excluded service
in lieu of tax payments and remuneration for such service from consideration as "employment" and "taxable wages"; P.A.
77-426 redefined "state" to include the Virgin Islands after acceptance of unemployment insurance law submitted by it,
included provisions re agricultural laborers and domestic servants, and revised "employment" definition with regard to
persons employed by state, its political subdivisions, etc. and expanded exclusions re "employment"; P.A. 77-614 replaced
department of health with department of health services, effective January 1, 1979; P.A. 78-331 made technical correction;
P.A. 78-368 excluded domestic service in private home on farm from consideration as agricultural labor; P.A. 81-5 removed
the word "higher" when referring to educational institutions in Subsec. (a)(1)(D); P.A. 82-27 amended Subsec. (b)(2)(D)
to exclude from the definition of "taxable wages" the federal income taxes paid by an employer for employees in domestic
or agricultural service, substituting reference to Sec. 3101 for Sec. 1400 of Internal Revenue Code; P.A. 82-29 restated
Subsec. (a)(1)(J); P.A. 82-448 amended Subsec. (b) to increase the taxable wage base from $6,000 to $7,000 during any
calendar year commencing on or after January 1, 1982; P.A. 83-547 amended Subsec. (b) to define the taxable wage base
during any calendar year commencing on or after January 1, 1983, as being $7,100; P.A. 84-312 amended Subsec. (b)(2)(E)
to refer to the definition of "wages" in Section 3306(b) of the Federal Unemployment Tax Act when determining the
exception from taxable wages and added Subsec. (b)(3), further defining what shall be included in wages; P.A. 84-546
made technical changes in Subsec. (a); P.A. 85-17 amended Subsec. (a)(5) to exempt from "employment" all student
participation in a work-study educational program, instead of only students under the age of 22 years; P.A. 86-333 added
Subsec. (j) defining "educational institution"; P.A. 88-136 repealed Subsec. (j) which had defined "educational institution";
(Revisor's note: In 1991 the reference to "provision (2)" in Subsec. (a)(3) was changed editorially by the Revisors to read
"subdivision (2)" and the reference to "subparagraph (h) of this subdivision" in Subsec. (a)(5)(L) was changed editorially
by the Revisors to read "subsection (h) of this section"); P.A. 93-243 amended Subsec. (b) to include dismissal payments
in the definition of "total wages", and beginning January 1, 1994, to provide for automatic annual increments in the amount
of wages excluded from consideration as taxable wages, effective June 23, 1993; P.A. 93-381 authorized substitution of
commissioner and department of health services with commissioner and department of public health and addiction services,
effective July 1, 1993; P.A. 95-257 replaced Commissioner and Department of Public Health and Addiction Services with
Commissioner and Department of Public Health and replaced Commissioner and Department of Mental Health with
Commissioner and Department of Mental Health and Addiction Services, effective July 1, 1995; P.A. 95-323 added Subsec.
(a)(5)(N) to amend definition of "employment" to include services performed by a travel agent under certain circumstances,
effective October 1, 1995, and applicable to any separation of employment occurring on or after that date; P.A. 96-180
amended Subsec. (a)(1)(E) and Subsec. (i) to make technical changes, effective June 3, 1996; P.A. 96-200 substituted
"salesperson" for "salesman" in Subsec. (a)(5)(K); June Sp. Sess. P.A. 01-9 amended Subsec. (a)(1)(C) to make technical
changes in Subparas. (C)(i) and (C)(ii) and to add Subpara. (C)(iii) re service in the employ of an Indian tribe that is
excluded from the definition of "employment" under the Federal Unemployment Tax Act and amended Subsec. (a)(1)(E)
to add references to "Indian tribe" and "tribal law" and to make technical changes, effective July 1, 2001; P.A. 08-150
amended Subsec. (a)(5) by adding Subpara. (O) re independent contractor standard applicable to escort motor vehicle
operators, effective June 12, 2008.
Agents of life insurance company not its employees under act. 125 C. 183. Regulation requiring that, in order to be
exempt, "agricultural labor" must consist of employees of the owner or tenant of the land on which crops raised, held valid.
Id., 300. Right of general control is controlling consideration in determining whether master and servant relationship exists.
126 C. 114; 127 C. 179; Id., 611; 128 C. 349. Rights of employee not defeated by showing that his employer was acting
for an undisclosed principal. 127 C. 66. Processing tobacco in warehouse was "an incident to ordinary farming operations"
within regulation. Id., 132. Under former statute state bank which was member of federal home loan bank not exempt as
a federal instrumentality. 128 C. 78. A federal savings and loan association is exempt. Id. Under former statute educational
institution exempt even though its members might derive some benefit. 131 C. 503. Section excludes unemployment
compensation coverage for certified teachers and certain supervisory personnel. 169 C. 592. Cited. 171 C. 323.
Cited. 4 CA 183. Cited. 15 CA 738.
Cited. 42 CS 376. Cited. 44 CS 285.
Subsec. (a):
Subdiv. (1): Cited. 135 C. 121. Not intended to cover out-of-state employees. 136 C. 387. "Unemployment" defined.
142 C. 160. Subdiv. (5)(B): Cited. Id. Subdiv. (5): Cited. 175 C. 269. Subdiv. (1)(B)(ii): After ABC test included in statute,
statute to be construed liberally but not unrealistically. 179 C. 507. Subdiv. (1)(A) cited. 216 C. 237. Subdiv. (1)(B) cited.
Id.; 225 C. 99. Subdiv. (1)(B)(ii) cited. 231 C. 690. Subdiv. (5)(K) cited. Id. Subdiv. (1)(B) cited. 238 C. 273. Subdiv.
(1)(B)(ii)(III): Third prong of test is not satisfied merely because the individuals are free to establish businesses or to work
for other entities. 265 C. 413.
Subdiv. (1): Musicians considered employees of restaurant owner and not leader. 7 CS 13. Subdiv. (4): Standard to
determine whether or not the greater part of an employee's work is done within state is number of working hours consumed
and not value to employer of service rendered. Id., 202. Analysis of contracts for hire creating a master-servant relationship
within meaning of section. Id., 430; 14 CS 208; 17 CS 237. Manicurist and boot black who had concessions in a barber
shop were not deemed to be employees. 9 CS 71. House to house salesmen of vacuum cleaners held not employees. Id.,
237. Cited. Id., 244. "Employment" and "wages" construed for purpose of interpreting section 31-236(8). 21 CS 144.
Driver-salesmen, hired under contracts naming them independent contractors, who receive commission out of sales of
plaintiff's ice cream and no salary, held in employ of plaintiff. 22 CS 100. Unclassified employees are not covered by
unemployment statute. 32 CS 319. Subdiv. (5)(3)(B): "Severance of employment" discussed. 33 CS 119.
Subsec. (b):
Cited. 138 C. 632. Cited. 139 C. 575. Wages held earned when employee holds himself in readiness to perform as well as
when he actually performs. 146 C. 264. Cited. 153 C. 691. Subdiv. (1) cited. 232 C. 216. Subdiv. (1): Workers' compensation
benefits do not qualify as "wages" within meaning of this section. 239 C. 233.
Consideration of tips and gratuities discussed. 11 CS 340. Assessment of contribution made by successive employers.
15 CS 399. Vacation pay held to be payment for loss of wages. 19 CS 367. "Employment" and "wages" construed for
purpose of interpreting section 31-236(8). 21 CS 144.
Subsec. (c):
Cited. 192 C. 104.