Vermont

The minimum wage rate is increased under the consumer price index adjustment, whichever is smaller, and the minimum wage shall not be decreased

Checked

2026-08-13

1.5%

An employer shall not employ a covered employee for more than forty hours in a workweek unless the employee receives one and one-half times the regular wage rate for excess hours.

Checked

2026-08-13

In Vermont, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective

2024-03-11

Checked

2026-08-09

Employers must pay employees on a weekly basis. However, after providing written notice to employees, an employer may issue paychecks on a biweekly or semimonthly basis.

Checked

2026-08-13

A discharged employee must be paid within seventy-two hours; an employee who voluntarily leaves is paid on the last regular payday or, if none, the following Friday.

Checked

2026-08-13

Employers must provide a wage statement with each payment showing total hours worked, hourly rate, gross pay, and each deduction fully itemized.

Checked

2026-08-13

A Vermont employer may deduct for employer-provided goods or services only when the deduction does not reduce wages below minimum wage and the employee authorizes it in writing or repayment intent is documented.

Checked

2026-08-13

Vermont employers shall pay wages in lawful money or checks and may use direct deposit or a payroll card account with the written authorization of the employee

Checked

2026-08-13

A Vermont employer shall provide an employee with reasonable opportunities during work periods to eat and to use toilet facilities

Checked

2026-08-13

No general working time requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general commissions requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general bonuses requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general severance requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general holiday premium pay requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general prevailing wage requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

1%

A covered employee accrues not less than one hour of earned sick time for every fifty-two hours worked, and an employer may limit accrual to forty hours in a twelve-month period.

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

0.44%

Beginning July 1, 2024, Vermont employers must pay a 0.44 percent payroll tax on employee wages and may withhold no more than twenty-five percent of the required Child Care Contribution from employees.

Effective

2024-07-01

Checked

2026-08-13

Each Vermont withholding allowance claimed on Form W-4VT reduces the income subject to Vermont income tax withholding.

Checked

2026-08-13

All Vermont employees should complete Form W-4VT and file it with their employer.

Checked

2026-08-13

No general supplemental wages requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general multistate taxation requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general local taxation requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Vermont unemployment insurance is financed through an employer payroll tax, the employee makes no contribution, and unemployment taxes are due quarterly with the wage report

Checked

2026-08-13

No general disability insurance requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Workers’ compensation insurance is mandatory for all Vermont employers.

Checked

2026-08-13

No general tax deposit frequency requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Vermont Form WHT-436 reports quarterly wage withholding, nonwage withholding, Child Care Contributions, and Health Care Contributions.

Checked

2026-08-13

In Vermont, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked

2026-08-10

Vermont employers shall report new hires within 10 calendar days of the first date of employment for a new employee.

Checked

2026-08-13

25%

In Vermont, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

An employer shall not discriminate in wages on the basis of sex, race, national origin, sexual orientation, gender identity, disability or other protected status for equal work requiring equal skill, effort and responsibility under similar working conditions.

Checked

2026-08-13

An employer shall ensure that any advertisement of a Vermont job opening includes the compensation or range of compensation for the job opening

Effective

2025-07-01

Checked

2026-08-13

A Vermont employer shall not inquire about or seek a prospective employee current or past compensation from the prospective employee or a current or former employer

Effective

2018-07-01

Checked

2026-08-13

5000%

An employer that violates Vermont wage-payment or earned-sick-time requirements may be fined up to five thousand dollars and remains liable for actual wages or benefits due.

Checked

2026-08-13

Every employer shall keep a copy of the minimum-wage rules posted conspicuously, and the earned-sick-time provisions require a conspicuous notice provided by the Commissioner.

Checked

2026-08-13

A child under 16 years of age shall not be employed more than eight hours in any one day or more than forty hours in any one week

Checked

2026-08-13

No general e verify requirement for private employers was located in VT's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Vermont employers use Employer e-Services to file quarterly reports, review benefit charges, and check and pay balances.

Checked

2026-08-13

Every employer shall keep a true and accurate record of the hours worked by each employee and wages paid, open to inspection by the Commissioner.

Checked

2026-08-13

100%

An employer who pays less than the applicable rate shall be assessed a civil penalty of not more than $100.00 for each day

Checked

2026-08-13

A wage claimant must file a complaint with the Commissioner within two years after the wages became due.

Checked

2026-08-13