Sources checked:
Quick answer. Vermont: $15,400 SUTA wage base (2026); 1% new employer rate; new hires reported in 10 days; paid sick leave required; meal breaks required; final pay within 72 hours if fired. 12 of 19 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.
Vermont 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Vermont Department of Labor.
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Not confirmedTaxable wage base for 2027
Not confirmed — check Vermont DOL: Quarterly Reporting & Taxable Wage Information.
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ConfirmedTaxable wage base for 2026 (the latest published)
$15,400 per employee in 2026.
Vermont DOL: $15,400 for 2026 ($14,800 in 2025).
Source: Vermont DOL: Quarterly Reporting & Taxable Wage Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
1.00% per the DOL table.
Source: Vermont DOL: Quarterly Reporting & Taxable Wage Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
Vermont DOL: April 30, July 31, October 31 and January 31; a weekend date moves to the next business day.
Source: Vermont DOL: Quarterly Reporting & Taxable Wage Information, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Vermont Department of Taxes: Withholding for Employers.
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 10 days of the first day services are actually performed for compensation. Employers filing more than 10 new hire reports must file electronically.
- Who: New employees, and employees previously employed but separated for at least 60 consecutive days.
- Independent contractors: no. When work is based on a contract rather than an employer-employee relationship, a new hire report is not required; the contractor reports their own employees.
- How: online, fax, mail. Employer Online Services at labor.vermont.gov; fax (802) 828-4286; mail Vermont Department of Labor New Hire Reporting, 5 Green Mountain Drive, P.O. Box 488, Montpelier, VT 05601-0488.
Source: Vermont Department of Labor: C-63 New Hire Reporting Requirements, checked November 2026 · More: First hire checklist for Vermont
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$14.42 an hour.
$14.42 effective January 1, 2026; tipped $7.21 (Vermont DOL poster).
Source: Vermont DOL: 2026 minimum wage notice, checked November 2026 · More: Minimum wage by state 2027
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Not confirmedMinimum wage change in 2027
The files give a change date of Friday, January 1, 2027; the 2027 rate itself is not confirmed. Not confirmed — check Vermont DOL: 2026 minimum wage notice.
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Not confirmedTipped employees
Not confirmed — check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026).
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Earned Sick Time Act (21 V.S.A. 481 to 487). Yes: a statewide paid sick leave law covers private employers.
- Accrual: At least 1 hour of earned sick time for every 52 hours worked, including overtime.
- Yearly limit: The employer may limit accrual to 40 hours in a 12-month period.
- Small employers: A small business with five or fewer full-time employees was not covered until January 1, 2018. Not every employee is covered; the statute lists the exemptions.
- When it can be used: The employer may set a waiting period of up to one year for newly hired employees.
Source: 21 V.S.A. 482, Earned sick time (Vermont Legislature), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No fixed schedule: employers must give reasonable opportunities during work periods to eat.
An employer shall provide an employee with reasonable opportunities during work periods to eat and to use toilet facilities
Source: 21 V.S.A. 304, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No fixed schedule: employers must give reasonable opportunities during work periods to use the toilet.
An employer shall provide an employee with reasonable opportunities during work periods to eat and to use toilet facilities
Source: 21 V.S.A. 304, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check 21 V.S.A. 304.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Coverage is required for all employment.
Workers' compensation coverage is required for ALL employment.
- Check a policy: Use the Employer Insurance Coverage Verification tool, or call the Workers' Compensation Division at (802) 828-2286.
Source: Does My Employer Have Workers' Comp Coverage? | Vermont Department of Labor, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Administrative penalties, a court order to get coverage, and closure until coverage is in place; no amounts are given.
Source: Does My Employer Have Workers' Comp Coverage? | Vermont Department of Labor, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Within 72 hours of discharge.
within 72 hours of discharge
Source: 21 V.S.A. 342: Weekly payment of wages, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On the last regular payday (the statute's words), or, if there is no regular payday, the following Friday.
on the last regular pay day
- Unused vacation: Employers don't have to provide paid vacation or severance when an employee leaves, but an employer with a written agreement providing vacation pay is liable for it.
Source: 21 V.S.A. 342: Weekly payment of wages, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
Three job contacts (or activities) each week.
Source: Vermont DOL: UI claimant work search, checked November 2026 · More: Vermont work search rules
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
Under 32 V.S.A. 5862d, anyone required to file a federal Form 1099 for a nonresident who performed services in Vermont during the year must file a copy with the Department; the statute doesn't tie this to Vermont withholding. Filers of payment card and third-party network returns (1099-K) send the Commissioner a duplicate within 30 days of the IRS due date. Form WHT-434 is the transmittal for the W-2s and 1099s you send.
- W-2s: With Form WHT-434 (for 2026: February 1, 2027)
- 1099s: With Form WHT-434 (for 2026: February 1, 2027)
- Annual reconciliation: Form WHT-434, Annual Withholding Reconciliation, due Last day of January (for 2026: February 1, 2027).
- Electronic filing: Employers who submit 10 or more W-2 and/or 1099 forms must file WHT-434 and the forms electronically; so must semi-weekly payers, payroll services, and employers whose prior-year withholding exceeded $100,000.
Source: Vermont Department of Taxes: Withholding for Employers, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage change date (the 2027 rate is not confirmed) | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form WHT-434 with W-2s and 1099s | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check Vermont Department of Labor
- Taxable wage base for 2027: check Vermont DOL: Quarterly Reporting & Taxable Wage Information
- State income tax withholding: check Vermont Department of Taxes: Withholding for Employers
- E-Verify for private employers: check Employer Information, USCIS
- Minimum wage change in 2027: check Vermont DOL: 2026 minimum wage notice
- Tipped employees: check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)
- Breaks for workers under 18: check 21 V.S.A. 304
Vermont kit
Vermont Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Vermont unemployment tax wage base for 2027?
Not confirmed in our data files. Check Vermont DOL: Quarterly Reporting & Taxable Wage Information (https://labor.vermont.gov/node/351). The latest published base is $15,400 per employee in 2026.
How soon must a Vermont employer report a new hire?
Within 10 days of the first day services are actually performed for compensation. Employers filing more than 10 new hire reports must file electronically.
What is the Vermont minimum wage in 2027?
The files give a change date of Friday, January 1, 2027; the 2027 rate itself is not confirmed. Not confirmed in our data files. Check Vermont DOL: 2026 minimum wage notice (https://labor.vermont.gov/sites/labor/files/documents/Min%20Wage%20Poster%202026.pdf).
Does Vermont require paid sick leave?
Earned Sick Time Act (21 V.S.A. 481 to 487). Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour of earned sick time for every 52 hours worked, including overtime.
When is a final paycheck due in Vermont?
If the employer ends the job: Within 72 hours of discharge. If the employee quits: On the last regular payday (the statute's words), or, if there is no regular payday, the following Friday.
Does Vermont require state W-2 or 1099 filing?
Under 32 V.S.A. 5862d, anyone required to file a federal Form 1099 for a nonresident who performed services in Vermont during the year must file a copy with the Department; the statute doesn't tie this to Vermont withholding. Filers of payment card and third-party network returns (1099-K) send the Commissioner a duplicate within 30 days of the IRS due date. Form WHT-434 is the transmittal for the W-2s and 1099s you send. W-2s: With Form WHT-434 (for 2026: February 1, 2027) 1099s: With Form WHT-434 (for 2026: February 1, 2027)
Do Vermont employers need workers' comp?
Coverage is required for all employment.
Related: Employer compliance by state · 2027 changes for employers