Unemployment Insurance | December 20, 2021
Employer Quarterly Notice
The information below is intended for employers with an active account with the Vermont Department of Labor. Additional information and resources for employers may be found at Labor.Vermont.gov/unemployment-insurance
Fourth Quarter filing due date
The fourth quarter filing report window is open. The due date is January 31, 2022.
Payment Options
Electronic payment is the preferred method of payment. Payments made by check should be addressed to:
Vermont Department of Labor
P.O. Box 132
Brattleboro, VT 05302-0132
Submitting Forms
Submitting forms via email or fax is recommended to ensure timely receipt and to avoid penalties. Contact information for employer forms by topic can be found below.

Unemployment Benefit Claim related forms
Fax: 802-828-9191

Wage and Contribution related forms
Fax: 802-828-4344
Taxable Wage Base
Effective with the filing of the report due on April 30, 2022, for the quarter ending March 31, 2022, the taxable wage base will increase from $14,100 to $15,500.
Wage and Hour Updates
Effective January 1, 2022, Vermont’s minimum wage will increase from $11.75 to $12.55 per hour. The basic wage for tipped employees will increase to $6.28 per hour. Service or tipped employees are employees who customarily and regularly receive more than $120.00 a month in tips for direct and personal services.

The amount an employer is allowed to deduct from an employee’s wages for meals and lodging has been updated. For information, please visit our webpage at https://labor.vermont.gov/rights-and-wages
Report Refusal to Return to Work
If you have laid off or furloughed employees as a result of the COVID-19 pandemic and have recalled those employees back to work for the same rate of pay, even for a reduced number of hours, they must accept the offer of work.

If employees were offered work performing the same job and for the same rate of pay prior to the layoff and refuse to work, please report that to the Department immediately by submitting a Refusal to Return to Work report.
Vermont Department of Labor | https://labor.vermont.gov/