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 of the contribution from the Department of Labor to the Department of Taxes.

The first health care contribution must be made for the 4th Quarter of 2017 on Form WHT-436, Quarterly Withholding Reconciliation and Health Care Contribution, due to the Department of Taxes by Jan. 25. 

• See  this worksheet for calculating the number of uncovered employees.
• Contact the VT Employer Services at (802) 828-2551 or tax . business @vermont. gov   for questions.