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File Your Quarterly Reports & Taxable Wage Base Information

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All Vermont employers who have to pay Unemployment Insurance (UI) on their employees MUST file a quarterly wage and tax report.

Employers with more than 25 employees in Vermont are required by law to register and file quarterly C-101 Wage and Contribution Reports electronically.

The 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.

Employers are also required on their quarterly wage and tax report, to report their Health Care Contributions.

Calculating Amounts

The following tables are used to calculate amounts due on the Quarterly C-101 Wage and Contribution Report.

 

Taxable Wage Base

 

Calendar Year

 

Taxable Wage Base

2012

$16,000

2011

$13,000

2010

$10,000

2009 and before

$8,000

 

Health Care Contributions

 

Report Qtr Ending Dates:

 

# of exempted FTEs

09/30/09 and subsequent

4

09/30/08 – 06/30/09

6

06/30/07 – 06/30/08

8

 

Uncovered FTE Contribution Rate

03/31/12 and subsequent

$119.12

03/31/11 – 12/31/11

$113.03

3/31/10 – 12/31/10

$101.74

06/30/07 – 12/31/09

$91.25

 

Interest

 

1.5% Monthly; 18% Annually

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.

You may also submit wage data by magnetic media(tape or diskette). (link to pdf)

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 March 20th April 30
Apr, May, Jun June 20th July 31
Jul, Aug, Sept Sept. 20th October 31
Oct, Nov, Dec Dec. 20th 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.

Please file the report on time to avoid penalties.

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. (link to pdf employer quarterly report)

Electronic Filing of Quarterly Wage & Contribution Report

If you are an employer with less than 250 employees, you can file your Quarterly Wage and Contribution Report by using Vermont’s Internet Tax and Wage System (VITWS)

Direct links to this application are indicated under “Online Services” in the right-hand pane of this page.

Registration

You must register before you can use this application. Please use link provided under “Online Services” in the right-hand pane of this page. Once your registration is confirmed, you will be provided a password on your Quarterly Wage and Contribution Report, which is generally mailed on the last Friday of each quarter.

For security purposes, this password will be changed EVERY quarter.

Benefits to using this on-line application:

  • Fast, easy to use, and has help menus for each step in the process
  • Allows uploading of wage data information using a comma delimited format (CSV)
  • Uploads wage record and employee information from prior quarter
  • Allows up-date or add new employees
  • Calculates “Excess Wages”
  • Allows access to prior reports filed through the internet application
  • Allows payment by Electronic Funds Transfer or paper check
  • Provides opportunity to print a copy of the report filed
  • Provides confirmation number to substantiate report was filed successfully
  • Allows notification to the department of changes pertaining to your business
  • Improves the accuracy for reports filed and wage record information
  • Health Care worksheet with calculator

Things to remember when using the application:

  • Passwords are not case sensitive. After 3 unsuccessful attempts, you will be locked out and have to contact Employer Services Unit to have your password reset.
  • If adding employee(s), you must enter 0.00 in “Prior wages”
  • If no wages are paid in the reporting quarter, you must enter 0.00 or delete terminated employee(s)
  • All prior reported wages will automatically be up-loaded. If you choose to up-load your own wage detail, you must have prior quarter wage built into your up-load file or you must manually enter all prior amounts or 0.00 for quarters within the same calendar year
  • ONLY check the Adjusted Excess field if:
    • A.) An employee has earned wages in another state for prior quarter(s)/ this quarter in the same calendar year

OR

  • B.) The reporting employer is a full/partial successor.

Frequently Asked Questions about this application are available. Please use the link provided under “Related Links” in the right-hand pane of this page.

Contact Information:

If you have any questions, concerns or comments about this application, please feel free to contact: Employer Services 802-828-4344