| The Vermont State Agency that oversees the | | | | Employer's Federal Employer Identification |
| collection and reporting of State income | | | | Number (EIN) |
| taxes deducted from payroll checks is: | | | | |
| | | | This information must be reported within 20 |
| Department of Taxes | | | | days of the hiring or rehiring. |
| | | | |
| 109 State Street | | | | The information can be sent as a W4 or |
| | | | equivalent by mail, fax or electronically. |
| Montpelier, VT 05609-1401 | | | | |
| | | | There is a $500 penalty for conspiracy in |
| (802) 828-2551 | | | | Vermont. |
| | | | |
| Vermont allows you to use the "W-4VT, Vermont | | | | The Vermont new hire-reporting agency can be |
| Employee Withholding Allowance Certificate" | | | | reached at 800-786-3214 or 802-241-2194 or on |
| form to calculate state income tax | | | | the web at |
| withholding or federal W4 form. | | | | |
| | | | Vermont does not allow compulsory direct |
| Not all states allow salary reductions made | | | | deposit |
| under Section 125 cafeteria plans or 401(k) | | | | |
| to be treated in the same manner as the IRS | | | | Vermont requires the following information on |
| code allows. In Vermont cafeteria plans are | | | | an employee's pay stub: |
| not taxable for income tax calculation; | | | | |
| taxable for unemployment insurance purposes. | | | | Gross and Net Earningsstraight time and |
| 401(k) plan deferrals are not taxable for | | | | overtime payhours workeditemized deductions |
| income taxes; taxable for unemployment | | | | |
| purposes. | | | | Vermont requires that employee be paid no |
| | | | less often than weekly; biweekly or |
| In Vermont supplemental wages are taxed at a | | | | semimonthly if employer gives notice. |
| 7.2% flat rate. | | | | |
| | | | Vermont requires that the lag time between |
| Magnetic media reporting of W-2s is not | | | | the end of the pay period and the payment of |
| allowed in Vermont. | | | | wages to the employee not exceed six days; 13 |
| | | | under union contract. |
| The Vermont State Unemployment Insurance | | | | |
| Agency is: | | | | Vermont payroll law requires that |
| | | | involuntarily terminated employees must be |
| Department of Employment and Training | | | | paid their final pay with in 3 working days |
| | | | and that voluntarily terminated employees |
| 5 Green Mountain Dr. | | | | must be paid their final pay by the next |
| | | | regular payday; if there is none, next |
| P.O. Box 488 | | | | Friday. |
| | | | |
| Montpelier, VT 05601-0488 | | | | There is no provision in Vermont law |
| | | | concerning paying deceased employees. |
| (802) 828-4344 | | | | |
| | | | Escheat laws in Vermont require that |
| (877) 214-3331 | | | | unclaimed wages be paid over to the state |
| | | | after two years. |
| The State of Vermont taxable wage base for | | | | |
| unemployment purposes is wages up to | | | | There is no provision in Vermont law |
| $8000.00. | | | | concerning record retention of abandoned wage |
| | | | records. |
| Vermont has optional reporting of quarterly | | | | |
| wages on magnetic media. | | | | Vermont payroll law mandates no more than |
| | | | $3.35 may be used as a tip credit. |
| Unemployment records must be retained in | | | | |
| Vermont for a minimum period of six years. | | | | In Vermont the payroll laws covering |
| This information generally includes: name; | | | | mandatory rest or meal breaks are only that |
| social security number; dates of hire, rehire | | | | all employees be given a reasonable |
| and termination; wages by period; payroll pay | | | | opportunity to eat and use toilet facilities. |
| periods and pay dates; date and circumstances | | | | |
| of termination. | | | | There is no provision in Vermont law |
| | | | concerning record retention of wage and hour |
| The Vermont State Agency charged with | | | | records therefor it is probably wise to |
| enforcing the state wage and hour laws is: | | | | follow FLSA guidelines. |
| | | | |
| Department of Labor and Industry | | | | The Vermont agency charged with enforcing |
| | | | Child Support Orders and laws is: |
| Wage and Hour Division | | | | |
| | | | Office of Child Support |
| National Life Bldg., Drawer 20 | | | | |
| | | | Agency of Human Services |
| Montpelier, VT 05620-3401 | | | | |
| | | | 103 S. Main St. |
| (802) 828-2157 | | | | |
| | | | Waterbury, VT 05671-1901 |
| The minimum wage in Vermont is $7.00 per | | | | |
| hour. | | | | (800) 786-3214 |
| | | | |
| The general provision in Vermont concerning | | | | Vermont has the following provisions for |
| paying overtime in a non-FLSA covered | | | | child support deductions: |
| employer is one and one half times regular | | | | |
| rate after 40-hour week. | | | | When to start Withholding? 10 days after |
| | | | receipt of order or next payday. |
| Vermont State new hire reporting requirements | | | | |
| are that every employer must report every new | | | | When to send Payment? Within 7 days of |
| hire and rehire. The employer must report the | | | | Payday. |
| federally required elements of: | | | | |
| | | | When to send Termination Notice? Within 10 |
| Employee's name | | | | days of termination. |
| | | | |
| Employee's address | | | | Maximum Administrative Fee? $5 per month. |
| | | | |
| Employee's social security number | | | | Withholding Limits? Federal Rules under CCPA. |
| | | | |
| Employer's name | | | | Please note that this article is not updated |
| | | | for changes that can and will happen from |
| Employers address | | | | time to time. |
| | | | |