Symmetry PAYROLL Forms
Payroll Taxes
Payroll Talk
Payroll Goddess
Premiere Payroll Tax Research Library

Vermont State Tax Information

Looking for Vermont state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Vermont Department of Taxes

Vermont Department of Labor


Withholding Requirements:

  • Register as employer by filing Form C-1 (Status Report)
  • Employee's Withholding Allowance Certificate: Form W-4VT
  • Withholding Method = formula
  • Supplemental Rate = Withhold at 6.6% - 11.1% (rates vary by amount or type of payment)  

Local Taxes:


State Unemployment Insurance (SUI):

Benefit ratio formula:
Contribution rate Schedule III:
Wage Base is $15,600 for 2019, down from $17,600 for 2018.
0.8% to 6.5% on $17,600 for 7/1/2018 thru 6/30/2019
New construction employers use 4.6% for 7/1/2018 thru 6/30/2019
New heavy and civil engineering construction employers use 6.1% for 7/1/2018 thru 6/30/2019
New specialty trade contractors use 5.5% for 7/1/2018 thru 6/30/2019
All other new employers categories use 1.0% for 7/1/2018 thru 6/30/2019

State Disability Insurance (SDI):


State Health Care Contribution Employer Assessment:

Under existing law, the rate would increase to $200.74 effective January 1, 2019.  However, in January, the Governor proposed a change in law that would result in a 2019 rate of $168.10.  That proposal has been accepted by the Vermont Legislature in Bill H.532.  The Bill includes a provision that would retroactively set the rate to $168.10 per uncovered FTE, effective 01/01/2019.

State Labor Laws:

Minimum wage - $10.78 effective 2019
Termination Pay - Fired - 72 hours. Quit - next regular payday or next Friday if none scheduled..

New Hire Reporting:

Employers must report hiring, rehiring, and return to work on Form C-61 (New Hire Reporting Form), Form W-4 or equivalent within 20 days to:
VDOL-New Hire Reporting
5 green Mountain Dr
PO Box 488
Montpelier, VT 05601-0488

Phone: 802-828-4344
FAX to: (802) 828-4286
To report online click here

Remit Withholding for Child Support to:

Office of Child Support
PO Box 1310
Williston, VT 05495-1310
Phone: 800-241-2194

To report online click here

Reciprocal States:



For paycheck calculation visit the Vermont Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Vermont state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.