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.
As mandated by the New York State Department of Labor, covered employers must use the New York Wage Theft Prevention Act Written Authorization for Wage Advances, LS 70.
As mandated by the Illinois Department of Revenue, covered employers must provide employees with the Illinois Employee's Withholding Allowance Certificate, Form IL-W-4.