Withholding Requirements:

• Register as employer by filing Form C-1 (Status Report) or click here
• Employee’s Withholding Allowance Certificate: Form W-4VT
• Withholding Method = formula
• Supplemental Rate = Withhold at 6.6% - 11.1% (rates vary by amount or type of payment).

Local Taxes:

None

State Unemployment Insurance (SUI):

Benefit ratio formula:
Contribution rate Schedule III:
Wage Base is $15,600 for 2019, down from $17,600 for 2018. 0.8% to 6.5% on $17,600 for 7/1/2018 thru 6/30/2019
New construction employers use 4.61% for 7/1/2018 thru 6/30/2019
New heavy and civil engineering construction employers use 6.1% for 7/1/2018 thru 6/30/2019
New specialty trade contractors use 5.5% for 7/1/2018 thru 6/30/2019
All other new employers categories use 1.0% for 7/1/2018 thru 6/30/2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage - $10.78 effective 2019
Termination Pay - Fired - 72 hours. Quit - next regular payday or next Friday if none scheduled.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work on Form C-61 (New Hire Reporting Form), Form W-4 or equivalent within 20 days to:
VDOL-New Hire Reporting
5 Green Mountain Dr
PO Box 488
Montpelier, VT 05601-0488

Phone: 802-828-4344
FAX to: (802) 828-4286
To report online click here

Remit Withholding for Child Support to:

Office of Child Support
PO Box 1310
Williston, VT 05495-1310
Phone: 800-241-2194

To report online click here

Reciprocal States:

None