Who has to report: Employers who have been determined to be liable for unemployment reporting must file quarterly wage and tax report. The Unemployment Insurance amount due is based on the gross wages paid, the current taxable wage base, and the tax rate that has been assigned to the employer, all of which are indicated on the notice. Additionally, the quarter report requires Health Care Contribution reporting. To avoid penalties, the report must be filed timely and include wages for all workers providing covered employment. Information for proper reporting can be accessed on or from this web page.
Reporting: Wage and tax reports are filed on a quarterly basis even if no wages were paid in a calendar quarter. You may submit the wage reports and tax payment by using forms provided by the department for each quarter. These forms are mailed out approximately 40 days before they are due back from the employer, or around the 20th day of the last month of each calendar quarter. If, for any reason, you do not receive your Quarterly Wage and Contribution Report, contact Employer Services at 802-828-4344 to obtain a new form.
The quickest and easiest way to file your quarterly reports is through our on-line application. A direct link to this application is provided under the "Online Services" in the upper right hand corner of this page. You may also submit wage data by magnetic media (tape or diskette). If you have 25 or more employees, you must use the Internet application or submit your wage data through magnetic media.
Reports are due as shown below:
|For Wages Paid During
||Date Report Mailed
||Report Due By |
|Jan, Feb, Mar
||April 30 |
|Apr, May, Jun
||July 31 |
|Jul, Aug, Sept
||October 31 |
|Oct, Nov, Dec
||January 31 |
The postmark on the returned report is deemed to be the date the report is received. When the report due date for any calendar quarter falls on a Saturday, Sunday or a legal holiday, the report and tax payment must be postmarked no later than the next business day.
Reimbursable employers are only required to provide wage and demographic data for each employee, the number of employees for each month of the quarter and the total gross wages paid during the quarter. You can find form C-101 and instructions online.