Vermont
This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Vermont. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.
As mandated by the Vermont Department of Taxes, employers with withholding accounts must submit Vermont Form WHT-436, Quarterly Withholding Reconciliation.
Updated to reflect information on a court ruling clarifying the coverage of limited liability companies under unemployment insurance.
Updated to reflect the repeal of a law that had allowed the Vermont Department of Labor to suspend hours of work restrictions during wartime, effective July 1, 2017.
As mandated by the Vermont Department of Taxes, employers that are required to provide unemployment insurance coverage must use Vermont Form HC-1, Health Care Fund Contribution Assessment, to determine if a quarterly health care contribution is due.
As mandated by the Vermont Department of Taxes, employers that are required to provide unemployment insurance coverage must receive a completed Vermont Form HC-2, Declaration of Health Care Coverage, from all employees annually.