Vermont payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Vermont Employers.

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as a Vermont employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  All Vermont employers	What is this?
  Make sure your business is registered with the Vermont Department of Taxes	Allows your business to file and pay taxes in Vermont More info >
  Make sure your business is registered with the Vermont Department of Labor	Allows your business to pay required unemployment insurance in Vermont More info >
  Provide OnPay with your Vermont Tax ID and deposit schedule	The employer identification number issued by the Vermont Department of Taxes More info >
  Provide OnPay with your Vermont Unemployment ID and Password	An 8-digit number unique to your VT DOL account, and its password More info >
  Provide OnPay with your Vermont Unemployment (SUI) Rate	A tax rate you receive annually from the Vermont Department of Labor More info >

• Taxes and filings OnPay handles for Vermont Employers

  Withholding Tax

  Form WHT-434	Annual Withholding Reconciliation	- Quarterly
  Form WHT-436	Quarterly Withholding Reconciliation	- Quarterly
  State Form W-2	Wage and Tax Statement	- Annual
  Form WHT-430	Withholding Tax Payment	- Annual

  Unemployment Insurance Tax

  Form C-147	Employer's Quarterly Wage Report - Continuation Sheet	- Quarterly
  Form C-101	Employer's Quarterly Wage and Contribution Report	- Quarterly

  Other

  New Hire Report

  Vermont Report of New Hires

  - As required

Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in the Vermont, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Vermont, you will need to register your business with the Vermont Department of Taxes and Vermont Department of Labor. This must be completed for OnPay to be able to file and pay your Vermont taxes.

Vermont Tax ID Number

Existing Vermont Employer: 

• You can find your Vermont Tax ID on notices received from the Vermont Department of Taxes
• If you cannot find this number, call the agency at (802)-828-6802

New Vermont Employer: Register with the Vermont Department of Taxes 

• Register online with the Vermont Department of Taxes
• You should receive your tax ID within 5-7 days after completing the online registration

Unemployment Account Number, Password, and Tax Rate

Updated for 2026

Existing Vermont Employer: 

• Your Vermont Department of Labor account number and password are used to log into the Vermont DOL employer portal
• You can find your account number on the most recent Contribution Rate Notice you received from the Department of Labor (Show me→)
• If you do not know your Vermont Department of Labor password, you can reset your password by answering security questions
• If you do not know your Unemployment Account Number or Contribution Tax Rate, you can find them on the annual Contribution Tax Rate Notice received from the Vermont Department of Labor
• If you cannot find these numbers, call the agency at 802-828-4344
• Employer contribution rates generally range from 0.1% to 6.2% with a taxable wage base of $15,400

New Vermont Employer: Register with the Vermont Department of Labor 

• Visit the Vermont Department of Labor Employer Registration Application website to register your business
• The UI tax rate for most new Vermont employers is 1%, with a $15,400 wage base
• You'll receive your account number and tax rate instantly once you have completed the online registration

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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