| The Vermont State Agency that oversees the | | | | |
| collection and reporting of State income | | | | The information can be sent as a W4 or |
| taxes deducted from payroll checks | | | | equivalent by mail, fax or electronically. |
| is:Department of Taxes | | | | |
| | | | There is a $500 penalty for conspiracy in |
| 109 State Street | | | | Vermont.The Vermont new hire-reporting agency |
| | | | can be reached at 800-786-3214 or |
| Montpelier, VT 05609-1401 | | | | 802-241-2194 or on the web at does not allow |
| | | | compulsory direct depositVermont requires the |
| (802) 828-2551 | | | | following information on an employee's pay |
| | | | stub:Gross and Net Earnings |
| allows you to use the "W-4VT, Vermont | | | | |
| Employee Withholding Allowance Certificate" | | | | straight time and overtime pay |
| form to calculate state income tax | | | | |
| withholding or federal W4 form.Not all states | | | | hours worked |
| allow salary reductions made under Section | | | | |
| 125 cafeteria plans or 401(k) to be treated | | | | itemized deductionsVermont requires that |
| in the same manner as the IRS code allows. | | | | employee be paid no less often than weekly; |
| In Vermont cafeteria plans are not taxable | | | | biweekly or semimonthly if employer gives |
| for income tax calculation; taxable for | | | | notice.Vermont requires that the lag time |
| unemployment insurance purposes. 401(k) | | | | between the end of the pay period and the |
| plan deferrals are not taxable for income | | | | payment of wages to the employee not exceed |
| taxes; taxable for unemployment purposes.In | | | | six days; 13 under union contract.Vermont |
| Vermont supplemental wages are taxed at a | | | | payroll law requires that involuntarily |
| 7.2% flat rate.Magnetic media reporting of | | | | terminated employees must be paid their final |
| W-2s is not allowed in Vermont.The Vermont | | | | pay with in 3 working days and that |
| State Unemployment Insurance Agency | | | | voluntarily terminated employees must be paid |
| is:Department of Employment and Training | | | | their final pay by the next regular payday; |
| | | | if there is none, next Friday.There is no |
| 5 Green Mountain Dr. | | | | provision in Vermont law concerning paying |
| | | | deceased employees.Escheat laws in Vermont |
| P.O. Box 488 | | | | require that unclaimed wages be paid over to |
| | | | the state after two years.There is no |
| Montpelier, VT 05601-0488 | | | | provision in Vermont law concerning record |
| | | | retention of abandoned wage records.Vermont |
| (802) 828-4344 | | | | payroll law mandates no more than $3.35 may |
| | | | be used as a tip credit.In Vermont the |
| (877) 214-3331 | | | | payroll laws covering mandatory rest or meal |
| | | | breaks are only that all employees be given a |
| State of Vermont taxable wage base for | | | | reasonable opportunity to eat and use toilet |
| unemployment purposes is wages up to | | | | facilities.There is no provision in Vermont |
| $8000.00.Vermont has optional reporting of | | | | law concerning record retention of wage and |
| quarterly wages on magnetic | | | | hour records therefor it is probably wise to |
| media.Unemployment records must be retained | | | | follow FLSA guidelines.The Vermont agency |
| in Vermont for a minimum period of six years. | | | | charged with enforcing Child Support Orders |
| This information generally includes: name; | | | | and laws is:Office of Child Support |
| social security number; dates of hire, rehire | | | | |
| and termination; wages by period; payroll pay | | | | Agency of Human Services |
| periods and pay dates; date and circumstances | | | | |
| of termination.The Vermont State Agency | | | | 103 S. Main St. |
| charged with enforcing the state wage and | | | | |
| hour laws is:Department of Labor and Industry | | | | Waterbury, VT 05671-1901 |
| | | | |
| Wage and Hour Division | | | | (800) 786-3214 |
| | | | |
| National Life Bldg., Drawer 20 | | | | has the following provisions for child |
| | | | support deductions:When to start Withholding? |
| Montpelier, VT 05620-3401 | | | | 10 days after receipt of order or next |
| | | | payday. |
| (802) 828-2157 | | | | |
| | | | When to send Payment? Within 7 days of |
| minimum wage in Vermont is $7.00 per | | | | Payday. |
| hour.The general provision in Vermont | | | | |
| concerning paying overtime in a non-FLSA | | | | When to send Termination Notice? Within |
| covered employer is one and one half times | | | | 10 days of termination. |
| regular rate after 40-hour week.Vermont State | | | | |
| new hire reporting requirements are that | | | | Maximum Administrative Fee? $5 per month. |
| every employer must report every new hire and | | | | |
| rehire. The employer must report the | | | | Withholding Limits? Federal Rules under |
| federally required elements of:Employee's | | | | CCPA. |
| name | | | | |
| | | | Please note that this article is not updated |
| Employee's address | | | | for changes that can and will happen from |
| | | | time to time.Charles J. Read, CPA has been in |
| Employee's social security number | | | | the payroll, accounting and tax business for |
| | | | 30 years, the last fifteen in private |
| Employer's name | | | | practice. Mr. Read is the author of "How to |
| | | | Start a New Business".For Professional |
| Employers address | | | | Payroll services at a Budget Price go to a |
| | | | Paperless Payroll Company.Go to For a full |
| Employer's Federal Employer Identification | | | | service payroll service bureau with CPA's on |
| Number (EIN) This information must be | | | | staff.See an excerpt of Mr. Read's interviews |
| reported within 20 days of the hiring or | | | | from William Shatners "Heartbeat of America" |
| rehiring. | | | | television show on the websites linked above. |