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Intuit

Vermont Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
C-147 (Electronic Only) (Filing) UI Employer's Quarterly Wage Report - Continuation Sheet
Effective Date
Subform of
C-101
Form Name
Employer's Quarterly Wage Report - Continuation Sheet
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form C-101 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
C-101 (Electronic Only) (Filing) UI Employer's Quarterly Wage and Contribution Report
Effective Date
Form Name
Employer's Quarterly Wage and Contribution Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report
Create File and Upload
Payment Methods-DIY
EFT via Website

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 10 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WHT-434 (Filing) WH Annual Withholding Reconciliation
Effective Date
Form Name
Annual Withholding Reconciliation
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WHT-436 (Filing) WH Quarterly Withholding Reconciliation
Form Name
Quarterly Withholding Reconciliation
Filing Frequency
Quarterly
Filing Due Dates
Due by the 25th of the month following the end of the quarter
W2's sent with Annual Filing?
NA
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WHT-430 (Payment) WH Withholding Tax Payment
Effective Date
Form Name
Withholding Tax Payment
Filing Frequency
Monthly
Quarterly
Filing Due Dates
Monthly: Due the 25th of the following month, except for January which is due February 23rd.

Quarterly: Due 25th of the month following the end of the quarter.
W2's sent with Annual Filing?
NA
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Coupon

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check

Agency contact information

Effective Date
Agency Name
Vermont Department of Taxes
Vendor Payable Name
Vermont Department of Taxes
Mailing Address
Taxpayer Services
P.O. Box 547
Montpelier, VT 05601-0547
Phone Numbers
Withholding
802-828-2551
Support Email
tax.business@vermont.gov
Agency Website URL
http://tax.vermont.gov/business-and-corp

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed - Federal Reserve is open)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Town Meeting Day - March 3
Bennington Battle Day - August 17
Day after Thanksgiving - November 27 (Not a banking Holiday)
*State does NOT observe Columbus Day.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
VT Dept of Taxes Acct No.
QuickBooks Employer Account Number Format(s)
WHT99999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,350
Supplemental Rate Detail
For periodic payments, the tax is computed using the wage charts or tables. For non-periodic payments the Vermont withholding can be estimated at 24% of the federal withholding.

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
VT Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly VT Withholding
Effective Date
Tax Payment Name
VT Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the 25th of the month following the end of the quarter
Monthly VT Withholding
Effective Date
Tax Payment Name
VT Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 25 of the following month, except for January which is due February 23.
Threshold Requirement
Expected withholding is greater than or equal to $2,500 and you are not required to file your Federal taxes on a Semi-Weekly schedule
Semiweekly VT Withholding
Effective Date
Tax Payment Name
VT Withholding
Frequency
Semiweekly
Liability Accrual Period
Sat - Tues and Wed - Fri
Due Date
Wed-Fri due Wed of following week
Sat - Tues due by the following Friday
Threshold Requirement
Employers required to deposit Federal taxes on a semi-weekly basis must deposit state taxes on a semi-weekly basis.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Filing Requirements
WH Filing: Employers that have an assigned Semi-Weekly deposit schedule are required to file electronically

W2/1099: Employers whose total number of W-2 and/or 1099 forms being submitted is 25 or more must submit electronically, including the accompanying Employers Annual Withholding Reconciliation (Form WH 434).
Employer Payment Requirements
Employers withholding deposit frequency that are semi-weekly deposit schedule must e file and pay.

Agency contact information

Effective Date
Agency Name
Vermont Department of Labor
Vendor Payable Name
Vermont Department of Labor
Mailing Address
5 Green Mountain Drive
Montpelier, VT 05602-0488
or
PO Box 488
Montpelier, VT 05601-0488
Phone Numbers
General information
802-828-4000
Employer Services Unit
802-828-4344
Support Email
Labor.UIAndWagesDivision@vermont.gov
Agency Website URL
https://labor.vermont.gov/unemployment-insurance/ui-employers

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed- Federal Reserve is open)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Town Meeting Day - March 3
Bennington Battle Day - August 17
Day after Thanksgiving - November 27 (Not a banking Holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
VT Dept of Labor Employer No.
QuickBooks Employer Account Number Format(s)
999 9999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.4%
Maximum Rate
5.4%
New Employer Rate
1%

Employer Wage Base

Effective Date
Wage Base Amount
$16,100.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
VT Unemployment

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly VT Unemployment
Effective Date
Tax Payment Name
VT Unemployment
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: All employers must file electronically.
Employer Payment Requirements
UI Payment: All employers must pay electronically.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://tax.vermont.gov/business-and-corp/register-a-business
Is there a registration fee?
No
What is the name of the form to use for registration?
MyVTax Online Registration
What is the link to the form for registration?
https://www.myvtax.vermont.gov/_/
Additional information about the registration for this state.
Online Registration through MyVTax will create an account number within 24 hours if no problems with the application. Most applications do need review which will be an additional 1-2 days. Employer will receive an email when everything is processed that will have their login credentials. They will login to get their account number.

Paper applications will take 2-3 weeks to process and send the information in regular mail.

We can turn on ACH payment method if we have EIN.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://labor.vermont.gov/unemployment-insurance/employers/employer-online-services/
Is there a registration fee?
No
What is the name of the form to use for registration?
Employers Online Registration
What is the link to the form for registration?
http://labor.vermont.gov/unemployment-insurance/employers/employer-online-services/
Additional information about the registration for this state.
Online and paper registration will take 24-48 hours to create an account number. It will then be mailed to the address on file.

Paper Form C-1 Status Report: http://labor.vermont.gov/forms/#emp
They need to select the C-1 Status Report. Once this is completed, client can fax to (802) 828-4248 or mail in form.

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