| ermont State Agency that oversees the | | | | information can be sent as a W4 or equivalent by |
| collection and reporting of State income taxes | | | | mail, fax or electronically.There is a $500 penalty |
| deducted from payroll checks is:Department of | | | | for conspiracy in Vermont.The Vermont new |
| Taxes109 State StreetMontpelier, VT | | | | hire-reporting agency can be reached at |
| 05609-1401(802) 828-2551 allows you to use the | | | | 800-786-3214 or 802-241-2194 or on the web at |
| "W-4VT, Vermont Employee Withholding | | | | does not allow compulsory direct deposit |
| Allowance Certificate" form to calculate state | | | | Vermont requires the following information on an |
| income tax withholding or federal W4 form.Not all | | | | employee's pay stub:Gross and Net |
| states allow salary reductions made under Section | | | | Earningsstraight time and overtime payhours |
| 125 cafeteria plans or 401(k) to be treated in the | | | | workeditemized deductionsVermont requires that |
| same manner as the IRS code allows.In Vermont | | | | employee be paid no less often than weekly; |
| cafeteria plans are not taxable for income tax | | | | biweekly or semimonthly if employer gives |
| calculation; taxable for unemployment insurance | | | | notice.Vermont requires that the lag time |
| purposes. 401(k) plan deferrals are not taxable for | | | | between the end of the pay period and the |
| income taxes; taxable for unemployment | | | | payment of wages to the employee not exceed |
| purposes.In Vermont supplemental wages are | | | | six days; 13 under union contract.Vermont payroll |
| taxed at a 7.2% flat rate.Magnetic media reporting | | | | law requires that involuntarily terminated |
| of W-2s is not allowed in Vermont. The Vermont | | | | employees must be paid their final pay with in 3 |
| State Unemployment Insurance Agency | | | | working days and that voluntarily terminated |
| is:Department of Employment and Training5 Green | | | | employees must be paid their final pay by the |
| Mountain Dr.P.O. Box 488Montpelier, VT | | | | next regular payday; if there is none, next Friday. |
| 05601-0488(802) 828-4344(877) 214-3331 State | | | | There is no provision in Vermont law concerning |
| of Vermont taxable wage base for | | | | paying deceased employees.Escheat laws in |
| unemployment purposes is wages up to $8000.00. | | | | Vermont require that unclaimed wages be paid |
| Vermont has optional reporting of quarterly | | | | over to the state after two years.There is no |
| wages on magnetic media.Unemployment records | | | | provision in Vermont law concerning record |
| must be retained in Vermont for a minimum | | | | retention of abandoned wage records.Vermont |
| period of six years.This information generally | | | | payroll law mandates no more than $3.35 may be |
| includes: name; social security number; dates of | | | | used as a tip credit.In Vermont the payroll laws |
| hire, rehire and termination; wages by period; | | | | covering mandatory rest or meal breaks are only |
| payroll pay periods and pay dates; date and | | | | that all employees be given a reasonable |
| circumstances of termination.The Vermont State | | | | opportunity to eat and use toilet facilities.There is |
| Agency charged with enforcing the state wage | | | | no provision in Vermont law concerning record |
| and hour laws is:Department of Labor and | | | | retention of wage and hour records therefor it is |
| IndustryWage and Hour DivisionNational Life Bldg., | | | | probably wise to follow FLSA guidelines.The |
| Drawer 20Montpelier, VT 05620-3401(802) | | | | Vermont agency charged with enforcing Child |
| 828-2157 minimum wage in Vermont is $7.00 per | | | | Support Orders and laws is: Office of Child |
| hour.The general provision in Vermont concerning | | | | SupportAgency of Human Services103 S. Main |
| paying overtime in a non-FLSA covered employer | | | | St.Waterbury, VT 05671-1901(800) 786-3214 has |
| is one and one half times regular rate after | | | | the following provisions for child support |
| 40-hour week. Vermont State new hire reporting | | | | deductions:When to start Withholding?10 days |
| requirements are that every employer must | | | | after receipt of order or next payday.When to |
| report every new hire and rehire.The employer | | | | send Payment?Within 7 days of Payday.When to |
| must report the federally required elements | | | | send Termination Notice?Within 10 days of |
| of:Employee's nameEmployee's addressEmployee's | | | | termination.Maximum Administrative Fee?$5 per |
| social security numberEmployer's nameEmployers | | | | month.Withholding Limits?Federal Rules under |
| addressEmployer's Federal Employer Identification | | | | CCPA.Please note that this article is not updated |
| Number(EIN) This information must be reported | | | | for changes that can and will happen from time to |
| within 20 days of the hiring or rehiring.The | | | | time. |