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.

Quarterly Filing

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.

System Guides and Resources

Remember, we have several guides and resources available on our website that show users how to complete different processes in the new system.

Guide topics include how to file and amend quarterly reports, how to respond to fact-finding requests, how to request/accept TPA access, how to add secondary logons, and more.

We encourage employers and TPAs to review these!

ICESA Specifications for Quarterly Reporting

In the modernized unemployment insurance system, only one file format, called ICESA, is accepted for large or bulk quarterly reports. Use of the ICESA format is not required for all employers, only those submitting large or bulk reports.

There are separate ICESA specifications and instructions for individual employers and TPAs. These specifications are available on our website. Please see the below buttons to access the relevant specifications document.

Is your mailing address on record up to date?

We encourage you to log into e-Services and check that the address listed on your account is up to date and accurate.

Part-Time Job Fairs

The Vermont Department of Labor is hosting a series of part-time job fairs this fall!

The job fairs are scheduled for the following dates:

• Wednesday, October 21st, 2:00pm - 4:30pm, St. Johnsbury
• Wednesday, November 4th, 2:00pm - 4:30pm, Newport

Interested in attending? Stay tuned for more information!

Employee Misclassification

Employee vs. Independent Contractor



Properly 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.

How Classification Is Determined?

Under Vermont law (21 V.S.A. §1301), the Department uses the “ABC Test” to decide if unemployment insurance (UI) coverage is required. Unless a worker meets all three parts of this test, they must be classified as an employee and reported for UI purposes:

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.

Thank you!

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.