Vermont Payroll Information

Vermont 2024 Minimum Wage: 

• $13.67 per hour
• $6.84 per hour for tipped employees

Vermont Overtime Rules:

• 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Vermont Paystub Requirements:

• No pay stub requirement

How often do you have to pay employees in Vermont?

• Employees must be paid weekly
• If the employer provides written notice to employees they may pay bi-weekly or semi-monthly
• Wages must be paid within six days of the pay period end date

When is an employee’s final check due in Vermont?

• Voluntary resignation – wages are due by the next regular payday.
• Involuntary termination – wages are due within 72 hours.

Vermont Withholding Tax Registration

• Employers can register online using the Online Business Service Center

Wages Subject to Vermont Withholding

• All wages earned in Vermont by residents and nonresidents are subject to Vermont withholding
• All wages earned by Vermont residents in other states is subject to Vermont withholding (credit allowed for withholding taken in work state)

Vermont Employee’s Withholding Exemption Certificate

• Form W-4VT

Reciprocity

• None

Vermont Withholding Tax Due Dates

• Payment frequency will generally mirror your federal tax payment frequency – due quarterly by the last day of the month following quarter-end, monthly by 25th of the following month, or semiweekly

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Vermont Unemployment Tax Registration

• Employers can register online using the Vermont Department of Labor website

Vermont Unemployment Tax Employer Liabilities

• New employer rate: 1%
• 2024 Wage Base: $14,300

Vermont Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Vermont New Hire Reporting

• Employers are required to report new hires within 10 days of the first day of service
• Employers can report new hires online using the Vermont New Hire Reporting website
• VDOL – New Hire Reporting
  5 Green Mountain Drive
  PO Box 488
  Montpelier, VT 05601-0488
• Phone: (802) 828-4344
• Fax: (802) 828-4286

Vermont Child Support

• Employers can remit Vermont child support payments online using the EzPay4Kids portal
• Office of Child Support
  Customer Service Unit
  280 State Drive, NOB1
  Waterbury, VT 05671-1060
• Phone: (800) 786-3214
• Fax: (802) 241-6534
• Email: [email protected]

Additional Vermont Payroll Resources

• OCS Employer’s Page
• Child Support in Vermont – A Handbook for Employers
• Vermont Department of Taxes
• Vermont Department of Labor