Withholding requirements

Employees must complete Form W-4VT, Vermont’s Employee Withholding Allowance Certificate.

Supplemental rate

24% of federal withholding amount

State Unemployment Insurance (SUI)

Wage base



For most employers, the rate is 1%.
Out of state corporations for certain types of construction companies are assigned a rate based on an average of similar businesses.


Minimum wage


Termination Pay

If an employee voluntarily leaves, he/she should be paid on the last regular payday. If there is no regular payday, then on the following Friday.
If an employee is fired, then he/she should be paid within 72 hours of the discharge.

New Hire Filing

Reporting deadline

Within 10 days of employee hiring, rehiring, or returning to work.

Reporting by mail

For employers with less than 10 employees may mail to:
Vermont Department of Labor
ATTN: New Hire
P.O. Box 488
Montpelier, VT 05601-0488

Child Support


Local taxes


Reciprocal states


Disability insurance


Helpful links

Department of Labor:
Department of Taxes:

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.


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