Employer Quarterly Notice | | The information below is intended for employers with an active account with the Vermont Department of Labor. Additional information and resources for employers may be found on our website. | | |
Filing window is open
as of June 20, 2025
The due date is
July 31, 2025
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Quarterly Filing
If you have a third-party payroll company filing for you, please DO NOT file online through the Employer Online Services Portal (VITWS).
If you are a new employer and are unsure if your account is active, please contact the Employer Services Unit by emailing labor.uiandwages@vermont.gov, or by calling 802-828-4344 before filing.
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Annual Unemployment Insurance Rate Notices
Unemployment Insurance Rate notices are scheduled to be mailed to employers on
June 25, 2025. New rates are effective as of July 1, 2025, and will be reflected in the Quarterly Report due October 31, 2025 (for the quarter ending September 30, 2025).
Employers will have 30 days from the date the notice was mailed to submit an appeal.
Additional information, along with Frequently Asked Questions, are available on the Department of Labor Website.
| | UPDATE: Employer Rate Schedule | | |
Effective July 1, 2025, through June 30, 2026, the Tax Rate Schedule will remain at Schedule I, and is in effect for all tax paying employers. Experience rates range between 0.4% and 5.4% under Schedule I.
The tax schedules and rates are as follows:
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Misclassification Notice:
Why Proper Worker Classification Matters
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Employee vs. Independent Contractor
Correctly classifying workers is essential to maintaining a fair and functioning labor force in Vermont. When the Vermont Department of Labor’s Unemployment Insurance Division refers to someone as an “employee,” it means that person is eligible for unemployment insurance coverage—even if they might otherwise be considered an “independent contractor.” The key factor in determining worker status is the nature of the relationship between the worker and the employer.
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What Is Misclassification?
Misclassification occurs when an employer incorrectly treats a worker as an independent contractor and does not report them for unemployment coverage. This can lead to serious consequences, including:
- Financial penalties
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Banned from contracting with the State of Vermont for up to three years
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How Classification Is Determined?
Under Vermont law (21 V.S.A. §1301), the Department uses the “ABC Test” to decide if unemployment insurance coverage is required. Unless a worker meets all three parts of this test, they must be classified as an employee and reported for unemployment insurance purposes:
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A. The worker is free from control or direction in performing the service, both under their contract and in fact.
B. The work is either outside the usual course of the business or is performed entirely outside of all the places where the employer conducts business.
C. The worker is customarily engaged in an independently established trade, occupation, profession, or business.
| | If any one part of this test is not met, the person must be classified as an employee, and the employer must pay unemployment insurance taxes on their wages. | | |
Stay Compliant!
One easy way to prevent misclassification is to ensure that any independent contractors that are hired have a registered LLC. Employers cannot force employees to become independent contractors for the sole purpose of avoiding unemployment insurance obligations.
It’s essential to follow the law and properly classify your workers. If you’re unsure or need help, contact the Vermont Department of Labor at 802-828-4344.
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U.S. Department of Labor: Prevailing Wage Webinars
for current and prospective federal contractors
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The U.S. Department of Labor's Wage and Hour Division will offer webinars on prevailing wage requirements in 2025 for contractors, contracting agencies, unions, workers, and other stakeholders involved in federally funded construction and service contracts.*
Session Dates:
- Wednesday, June 25, 11 AM - 5:30 PM
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Thursday, June 26, 11 AM - 5:30 PM
*Additional sessions of these webinars will be held on September 24th and 25th
Click the buttons for more information or to register for a session.
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ARE YOU MISSING IMPORTANT INFORMATION?
When any change in your business occurs, the Department must be notified promptly. If you are not receiving physical mail notices from the Department, your address on file may need to be updated.
You can report any of the listed changes by:
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If your business has experienced any of the following changes, please report it to our Employer Services Unit.
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Change in business address, phone number, or email address
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Sale of your business
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Closure of your business
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A new business name
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Change in ownership of your business
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Incorporation of your business (registered with the Vermont Secretary of State’s Office)
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Acquisition of another business
| | Don't Forget: Mass Separation Spreadsheet | | |
If an employer is laying off 10 or more employees, they are required to complete the mass separation spreadsheet.
This spreadsheet is beneficial because it:
- Allows for employers to complete one form, rather than separate forms for each employee
- Allows for unemployment compensation claims to move more quickly through the adjudications process
Click the button to access the spreadsheet on the Department of Labor website.
| | Title 21, Chapter 17: Unemployment Compensation | | |
PLEASE NOTE: An employer shall provide an individual with notification of the availability of unemployment compensation at the time of the individual's separation from employment.
Please click the button for more information, resources, and guidance related to unemployment compensation for individuals who have been separated from employment.
| | Act 155: Wage Transparency | | |
Please note that Act 155 was recently passed by the Vermont Legislature and becomes effective July 1, 2025. This legislation requires employers with five or more employees to disclose compensation information in their written advertisements for Vermont job openings.
Click the button to read the Act in full.
| | Stay in the Know: UI Modernization Project | |
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The Department of Labor, Unemployment Insurance Division kicked off a modernization project in September 2024.
The expected rollout date of the modernization project is Spring/Summer 2026.
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What can you do to prepare for the coming changes?
Everyone will need a myVermont account in order to access the modernized system.
While myVermont is only available for claimants at this time, it will be available for employers and third-party administrators when the modernized system goes live.
You can create a myVermont account now in preparation for the new system rollout - click the link or the button to get started.
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The Department of Labor exists to improve the lives of working Vermonters.
You can learn more at labor.vermont.gov.
The Vermont Department of Labor is an equal opportunity employer that administers equal opportunity programs. Auxiliary aids and services are available upon request to individuals with disabilities. Free language access assistance is also available. If you are in need of these services, send an email to labor.eoofficer@vermont.gov.
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