2027 Minimum/Maximum Payroll Levels for CT Workers’ Comp & CGL
The Connecticut Insurance Department (CID) has approved revisions to the minimum and maximum payroll levels for certain workers to be used when determining Workers’ Compensation insurance premiums. The approved changes are part of the loss cost filing for that line of coverage CID announced on Nov. 2.
The premium determination rules published by the National Council on Compensation Insurance (NCCI) and approved by CID require insurers to multiply premium rates by annual payroll (divided by 100) for each employment classification. The resulting number is the policy premium for that classification.
The rules set minimum and maximum payroll levels for certain employments and NCCI proposes changes to those levels each year, subject to CID approval.
The current and revised payroll levels are:
| 2026 | 2027 | |
| Max Weekly Payroll for Executive Officers and Members of Limited Liability Companies | $3,400 | $3,600 |
| Minimum Weekly Payroll for Executive Officers and Members of Limited Liability Companies | $1,700 | $1,700 |
| Annual Payroll for Sole Proprietors and Partners | $89,200 | $92,400 |
Separately, minimum and maximum payrolls used in determining Commercial General Liability insurance premiums are:
| Minimum | Maximum | |
| Executive officers of corporations and managers of limited liability companies (LLCs) | $100 per week | $300 per week |
| Individuals, co-partners, and members of LLCs | $10,400 per year | $10,400 per year |
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