2025 YEAR END
Withholding
Withholding requirements
Employees must complete Form W-4VT, Vermont’s Employee Withholding Allowance Certificate.
Supplemental rate
For non-periodic payments (such as bonuses, commissions, severance, or other supplemental wages):
- Vermont recommends withholding 30% of the federal withholding amount.
State Unemployment Insurance (SUI)
Wage base
$14,800
Contributions
- Most new employers pay a 1.0% SUI rate starting July 1, 2025.
- Out-of-state construction companies (classified under NAICS codes 236, 237, or 238) are assigned a rate based on the average of similar businesses:
- NAICS 236 (Construction of Buildings): 2.0%
- NAICS 237 (Heavy & Civil Engineering Construction): 3.9%
- NAICS 238 (Specialty Trade Contractors): 2.7%
More information
Labor
Minimum wage
$14.01
Termination Pay
- If an employee quits voluntarily:
- They must be paid on the next regular payday.
- If there is no regular payday, payment must be made on the following Friday.
- If an employee is discharged (fired):
- They must be paid within 72 hours of termination.
More information
New Hire Filing
Reporting deadline
Within 10 days of employee hiring, rehiring, or returning to work.
Reporting by mail
Employers with fewer than 10 employees may mail reports to:
Vermont Department of Labor
ATTN: New Hire
P.O. Box 488
Montpelier, VT 05601-0488
Fax: 802-828-4286
New hire reporting form
Form C-61
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/30/2025
States
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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