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