Unemployment Insurance Employer Quarterly Notice

Unemployment Insurance | December 31, 2024

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 at Labor.Vermont.gov/unemployment-insurance.

Employer UI Resources

Fourth Quarter Filing Due Date

The fourth quarter filing report window now is open. The due date is January 31, 2025.

More on Quarterly Filings

Submitting Forms

Submitting forms via email or fax is recommended to ensure timely receipt and to avoid penalties. Contact information for employer forms by topic can be found below.

Unemployment Benefit Claim related forms

Email: Labor.UIClaimsCenter@vermont.gov

Fax: 802-828-9191

Wage and Contribution related forms

Email: Labor.UIAndWages@vermont.gov

Fax: 802-828-4248

Taxable Wage Base

Effective with the filing of the report due on April 30, 2025, for the quarter ending

March 31, 2025, the taxable wage base will increase from $14,300 to $14,800.

Taxable Wage Base Information

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 services.

The amount an employer is allowed to deduct from an employee's wages for meals and lodging has been updated. For more information, please visit our webpage at https://labor.vermont.gov/rights-and-wages.

2024 Minimum Wage Announcement

Report Refusal to Return to Work

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.

Submit a Refusal Report

Vermont Department of Labor | https://labor.vermont.gov/