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.

Unemployment Insurance (UI) - Employer Resources

The first quarter report filing window is now open

(as of March 20, 2025)

The due date is

April 30, 2025

First Quarter 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.

UI Contribution Rate Information

Annual UI employer contribution rates are determined and set each year in June and become effective July 1, not at the start of the calendar year.

Wage & Hour Employer Seminars

Do you have questions about wage & hour rules and regulations? Join representatives from the U.S. and Vermont Departments of Labor to learn about wage & hour rules and regulations. Have your questions answered and network with other local employers!

Choose from three dates and locations:

Wednesday, April 2 | 11am - 2pm | Lyndon Institute, Lyndon Center, VT
Thursday, April 3 | 11am - 2pm | Hula Lakeside, Burlington, VT
Friday, April 4 | 10am - 1pm | The Hub CoWorks, Rutland, VT

Click the button to learn more or to register for one of the seminars.

Wage & Hour Employer Seminars

Taxable Wage Base

Effective with the first quarter filing, due on April 30, 2025, for the quarter ending March 31, 2025, the taxable wage base will increase from $14,300 to $14,800.

Wage and Hour Updates

Effective January 1, 2025, Vermont’s minimum wage will increase from $13.67 to $14.01 per hour. The basic wage for tipped employees will increase to $7.01 per hour. Service or tipped employees are employees who customarily and regularly receive more than $120.00 a month in tips for direct and personal customer service.

The amount an employer is allowed to deduct from an employee’s wages for meals and lodging has been updated. For information, please visit our webpage via the below button.

Workplace Rights & Wages Information

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.

UI Modernization Effort

The objective of this project is to modernize our current Unemployment Insurance system to provide straightforward and efficient online services for employers and claimants and enhance overall customer experience.

Updates, guidance, and additional information will be provided periodically as the rollout date approaches. Please continue to monitor the following webpage as it will be updated weekly.

Modernization Project Webpage

Reporting Changes

to your Business

When any change in your business occurs, this Department must be notified promptly.

You can report any of the listed changes by:

Completing the Notice of Change form C-36 and emailing it to labor.uiandwages@vermont.gov
Calling the Employer Services Unit at 802-828-4344

If your business has experienced any of the following changes, please report it to our Employer Services Unit.

Change in business address, phone number, or email address
Sale of your business
Closure of your business
A new business name
Change in ownership of your business
Incorporation of your business (registered with the Vermont Secretary of State’s Office)
Acquisition of another business

Employer Forms

Employees Who Work in More than One State

To avoid conflicts and overlapping unemployment insurance coverage on an employee who performs services in more than one state for the same business, four tests determine which state receives the unemployment insurance taxes for that individual.

The tests are applied in the following order to each employee and not the employer:

Place where work is localized
Place where the base of operations is located
Place from which the work is directed or controlled
Place of residence

Please refer to the Employer Information Manual for more in-depth information on each of the tests.

The Department of Labor exists to improve the lives of working Vermonters.

You can learn more at l abor.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.