The first quarter report filing window is now open. The due date is April 30, 2024. 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.

Effective January 1, 2024, Vermont’s minimum wage will increase from $13.18 to $13.67 per hour. The basic wage for tipped employees will increase to $6.84 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 services.

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 at https://labor.vermont.gov/rights-and-wages

Annual UI Rate Notice

Reminder: UI Employer Tax Rates are not set at the beginning of each year. New tax rates are assigned in June and take effect July 1 of each year. Please keep this in mind before contacting the Department for a rate notice. Rate notices will be mailed to employers at the end of June.

If you have laid off or furloughed employees and have recalled those employees back to work for the same rate of pay, even for a reduced number of hours, they must accept the offer of work.

If employees were offered work performing the same job and for the same rate of pay prior to the layoff and refuse to work, please report that to the Department immediately by submitting a Refusal to Return to Work report.

The following services are considered exempt from employment, so the employer will not be required to pay unemployment insurance on them.

• Services by elected officials to state and local governments, members of a legislative body or the judiciary, members of the state national guard or air national guard, and certain temporary “emergency employment” and major policy-making positions.

• Some services for nonprofit religious, charitable, and educational organizations and for hospitals or institutions of higher education.

• Casual labor of not more than $50.00 that is not part of the employer’s trade or business (this exclusion does not apply if the employer is a corporation).

• Services of individuals as insurance agents or solicitors, if paid solely by commissions.

• Services of individuals as salesmen, agents, or solicitors, if paid solely by commissions and the occupation is required to be licensed by state law.

• Services of a sole proprietor or partners or family members (parent, spouse, civil union partner, child, or stepchild under the age of 18) for an individual (sole proprietorship) or a partnership.

• Services for Limited Liability Company (LLC) or Limited Liability Partnership (LLP) by the members, managing members or managers of such organizations are exempted from coverage, unless the members file as a S-Corp. In addition, the same family exemptions apply as follows: Single member/manager LLC is recognized as a proprietorship for reporting purposes. Multimember LLC/LLP is recognized as a partnership for reporting purposes.

• Services in railroad employment.

• Services on foreign vessels.

• Some services in fishing employment.

• Services in student work experience programs – performing services as part of the school’s academic program.

• Services by students in regular attendance at the educational institution that employs them or by spouses of students if the spouses are employed as part of a financial assistance program for the students.

• Some services performed by students for organized summer camps.

• Wages paid to a direct seller as defined by Act 136 of the 2006 Vermont Legislature.