📝 Overview
This guide covers state tax information for employers running payroll in Vermont. Vermont also has a Child Care Contribution tax. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ Vermont Tax Information
Click the arrow to view Withholding information
Click the arrow to view Withholding information
Agency Information
Website: Vermont Department of Taxes
Phone: (802) 828-2551
Supported Tax Filings
Withholding Tax Payment Voucher/Return (WHT-430)
Quarterly Withholding Reconciliation (WHT-436)
Annual Withholding Reconciliation Statement (WHT-434)
Required for Tax Setup
Withholding Account Number (WHT prefix plus 8 digits, e.g., WHT-12345678)
Filing Frequency (Semi-weekly, Monthly, or Quarterly)
Click the arrow to view Unemployment Insurance information
Click the arrow to view Unemployment Insurance information
Agency Information
Website: Vermont Department of Labor
Phone: (877) 214-3331
Supported Tax Filings
Employer's Quarterly Wage & Contribution Report (C-101)
Required for Tax Setup
Unemployment Account Number (7 digits, e.g., 1234567)
Unemployment Insurance Base Tax Rate (X.XX%)
Click the arrow to view Child Care Contribution Taxes information
Click the arrow to view Child Care Contribution Taxes information
Beginning July 1, 2024, Vermont Child Care Contribution (VT CCC) taxes are deducted as an employer tax at an overall rate of 0.44%. Employers may elect for their employees to pay a portion of the tax, up to 25% of the overall contribution (or 0.11% of the 0.44% total).
To set up an employee contribution to VT CCC, follow the steps below:
Navigate to Tax Info within the employer profile
Find the Vermont tax info and click Edit
Find the Child Care Contribution section and edit the employee contribution percentage
For more information on the Vermont Child Care Contribution tax, visit the Vermont Department of Taxes website here.
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
Where do I find my Vermont withholding account number?
Click the arrow to see the answer
Click the arrow to see the answer
Your Vermont Withholding Account Number begins with "WHT" followed by 8 digits (e.g., WHT-12345678). It is assigned by the Vermont Department of Taxes when you register and can be found on agency correspondence or by logging into your myVTax account.
What is Vermont's Child Care Contribution tax and who pays it?
Click the arrow to see the answer
Click the arrow to see the answer
The Vermont Child Care Contribution (VT CCC) is an employer-paid payroll tax at an overall rate of 0.44%, effective July 1, 2024. Employers may optionally pass up to 25% of the contribution (0.11%) to employees through payroll deductions. The employee contribution percentage can be configured within your employer profile under Tax Info.
Where do I find my Vermont UI account number and base tax rate?
Click the arrow to see the answer
Click the arrow to see the answer
Your UI account number and base tax rate are assigned by the Vermont Department of Labor when you register. Your rate is included in an annual rate notice. If you need to look these up, log into your Vermont UI employer account or contact the agency at (877) 214-3331.