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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

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Unemployment forms

Agency: Vermont Department of Labor

Website: http://labor.vermont.gov/

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Quarterly	Last day of the following month	Check, ACH	N/A	N/A

	Accepted	Approval required
ACH Debit
ACH Credit

Agency filing addresses

Withholding forms

Agency: Vermont Department of Taxes - Agency of Administration

Website: http://www.tax.vermont.gov

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Semiweekly (Federal)	3 banking days after the period end	Check, ACH, ACH	Yes	Yes
Monthly	25th of the following month	Check, ACH	Yes	Yes
Quarterly	25th of the following month	Check, ACH	Yes	Yes

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Vermont Department of Taxes accepts both EFT Debit and EFT Credit payments of withholding taxes.

• Employers who can reasonably anticipate their employee withholding tax amount to be $9,000 or more per quarter is required to submit their tax payments via EFT Credit payments on a semi-weekly deposit schedule.
• Any business with less than $9,000 of employee withholding tax per quarter can voluntarily submit payments via EFT Debit or EFT Credit payments on a monthly or quarterly deposit schedule, as defined by the state.

How to apply

The Vermont Department of Taxes requires all EFT Credit filers to complete a registration form prior to submitting any tax payment files. For more information about making EFT Credit payments, please visit the Vermont Department of Taxes website and navigate to the Withholding Information section of the Business Taxes page.

Payment and other information

No further information at this time.

Agency filing addresses

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted

	Accepted	Approval required
ACH Debit
ACH Credit

Other forms

1099 forms

See also: State 1099 files overview

State website: www.tax.vermont.gov

Form processing tips

The Vermont Healthcare Contribution on Form WHT-436 is calculated based on:
a) whether or not the client offers a health care plan for employees and contributes to its cost and
b) whether or not an employee is included in the calculation of the contribution.

• For clients that offer health care plans to employees, mark the Offers health care plan checkbox (in the Miscellaneous section of the Setup > Clients > Payroll Information tab).
• For clients that also contribute toward the premium of the health care plan, mark the Contributes toward premium checkbox.
• If the client offers a health care plan and contributes toward the premium and the Seasonal employer checkbox is marked for the client on the Payroll Taxes tab of the Setup > Clients screen, the client is exempt from the health care contribution calculation on the form.
• If the client offers a health care plan and contributes toward the premium and the Seasonal checkbox is marked for an employee on the Personal tab of the Setup > Employees screen, the employee is not included in the calculation of the Health Care Contribution on Form WHT-436.
• If an employee is not insured under any health plan, mark the Uninsured for health care checkbox in the Reporting Types section of the Setup > Employees > Personal tab.

E-filing notes

Forms C-101 and C-147

• Registration with the Vermont Department of Labor as a payroll service provider is required by submitting the C-29 3rd Party Application.
• File format - ASCII (Format 1)
• The state will give you access to the online filing application for quarterly wage and contribution reporting after they receive and approve your registration.

Forms WHT-434 and WHT-436

• Registration is required by creating and registering a myVTax account as a third party person, and then each of your clients must log in to their own myVTax accounts and grant permission to your account username to View, File, and Pay withholding forms on their behalf. For more information, navigate to the Agency of Administration Department of Taxes website and click the Grant myVTTax Access to my Tax Practitioner link.
• File format - ASCII
• Navigate to the Vermont Department of Taxes website and find the Tax Professionals web page. Click the File and Pay link on the left, log into your myVTtax account, and follow the steps to file via a bulk upload.

State ID formats

Unemployment ID: 7 digits formatted as ### #### or 8 digits formatted as ### #### # with the last digit a valid check digit when 8 digits

Withholding ID: 11 characters formatted as WTH########

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: 10 days from hire date
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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