Vermont Payroll Tax Requirements
There are three required tax items you need in order to get set up for payroll.
| Requirement | Format | Agency |
|---|---|---|
| Withholding Account Number | WHT-00000000 (WHT + 8 digits) | Vermont Department of Taxes |
| UI Account Number | 0000000 (7 digits) | Vermont Department of Labor |
| Contribution Rate | X.X% | Vermont Department of Labor |
Withholding Account Number
New businesses can register online. If you are more comfortable with mailing or faxing your registration, use Form BR‐400, Application for Business Tax Account.
UI Account Number
New businesses can register online for their account number and tax rate.
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Your Withholding Account Number is on all correspondence from the VT Department of Taxes. If you have any questions, call (802) 828-2551.
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Your UI Account number and tax rate will be on the Contribution Rate Notice mailed by the VT Department of Labor. If you have any questions, contact the agency at (802) 828-4344.
Beginning July 1, 2024, Vermont Child Care Contribution (VT CCC) taxes will be deducted as an employer tax at an overall rate of .44%. Employers may elect for their employees to pay a portion of the tax, up to 25% of the overall tax contribution (or .11% of the .44% contribution).
To set up an employee contribution to VT CCC, follow the steps below:
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Go to Tax Info within the employer profile.
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Find the Vermont tax info and click Edit.
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Find the section for Child Care Contribution and you can edit the employee contribution percentage from there.
For more information on the Vermont Child Care Contribution tax, visit the Vermont Department of Taxes website.