Quarterly Reporting & Taxable Wage Information

Please click Frequently Asked Questions  below for more about this application.

All Vermont employers who have to pay Unemployment Insurance (UI) on their employees MUST file a quarterly wage and contribution report. Vermont has a mandatory electronic filing requirement for all employers.

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.

Calculating Amounts

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

Calendar Year                                 Taxable Wage Base    
2019                                                 $15,600    
2018                                                 $17,600    
2017                                                 $17,300    
2016                                                 $16,800    
Interest                                 1.5% Monthly; 18% Annually    

Reporting
ALL employers are required to file their quarterly Unemployment Insurance Wage and Contribution Reports electronically.

Employers reporting 0 to 250 employees:

  • The electronic Vermont Internet Tax and Wage System (VITWS) can be accessed by selecting “Unemployment Services for Employers” on the home page, then selecting “File Your Quarterly Reports & Taxable Wage Base Information”.
  • New employers will be mailed a temporary password. When the temporary password is received, log onto the Vermont Internet Tax and Wage System (VITWS) to create your own custom password for quarterly filing. Please retain your newly established password for safe keeping, as this will be your permanent password for all future filings. If you need to reset your password, you can click on the “Forgot Password” link or you can call the Employer Service Unit at 802-828-4344.

Employers reporting more than 250 employees:

  • Must utilize the Large Employer Reporting System.
  • If you are not registered, please find the specifications and application (C-29A) under "Employer Forms" 
  • To utilize the Large Employer Reporting System, a C-29A must be submitted to the department.

Reports are due as shown below:

For Wages Paid During:                  Report Due by:

January-March                                      April 30

April-June                                                July 31

July-September                                   October 31

October-December                          December 31                               

If the report due date falls on a weekend, the due date will be the next business day. Please file the report on time to avoid penalties.

Benefits to using the VITWS 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-dates and adding 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 case sensitive. After 3 unsuccessful attempts, you will be locked out. To reset your password you can click on the “Forgot Password” link or call the Employer Services unit at (802)828-4344.
  • 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.

Contact Information:
If you have any questions, concerns or comments about this application, please feel free to contact: Employer Services 802-828-4344. For TDD Services call 1-800-650-4152.

Vermont Internet Tax and Wage System Frequently Asked Questions