Vermont Payroll Tax and Registration Guide

Updated March 12, 2021 -- For Administrators

Account Number(s) Needed:

Employers who pay employees in Vermont must register with the VT Department of Taxes for a Withholding Account Number and register with the VT Department of Labor for an Employer Account Number.

Vermont Department of Taxes Withholding Account Number: WHT99999999 (WHT 8 digits)

Apply online at the VT Secretary of State's Online Business Service Center to receive a Withholding Account Number within 5-7 days.
Authorize Zenefits as a third-party agent to file and pay taxes
Find an existing Withholding Account Number:
- on Form WH-431, Employer's Quarterly Wage Report or Form WH-434, Employer's Annual Wage Report.
- by contacting the Dept. of Taxes via their contact page.

Vermont Department of Labor Employer Account Number: 999 9999 (7 digits)

Apply online at the VT Dept of Labor's Employer Registration Application to receive an Employer Account Number within 2 weeks.
Fill out Limited Power of Attorney form and Memorandum of Understanding form
Find an existing Employer Account Number:
- on Form C-101, Employer's Quarterly Wage & Contribution Report.
- by contacting the Dept. of Labor via their contact page.

Required Payroll Documentation:

Withholding

Form WHT-436 (Quarterly Withholding Reconciliation and Health Care Contribution): This report is a good source of information to use to balance VT Wages paid and taxes withheld for prior quarters.

Unemployment

C-101 (Employer's Quarterly Wage and Contribution Report): This return is filed electronically. Use a payroll report that contains SSN, Employee Name, Quarter Gross Wages, Quarterly Taxable Wages, and employer contribution amounts.

Third Party Access /POA Needed:

Yes - Department of Taxes

Local Income Taxes Imposed:

State Resources:

Visit state resources for specific tax rates and wage details

Dept. of Taxes for withholding taxes

Dept. of Labor for unemployment taxes

Authorize Zenefits Payroll as Third Party Administrator in Vermont

Employers who use Zenefits Payroll to pay employees in Vermont must authorize Zenefits Payroll as a third-party administrator (TPA) with VT's Department of Taxes' myVTax portal ... Learn more

Employer Health Care Contribution in Vermont

The collection of the quarterly health care contribution has moved to the Vermont Department of Taxes. The Vermont legislature passed Act 73 of 2017 changing the administration ... Learn more

Still need our help? Our support team is waiting to help you. Contact us