Special Situations

Employees Working at More Than One Business With Common Ownership

Each business with a unique Department of Labor account number is considered a separate employer (i.e., employing unit). Each business is required to track the hours worked by the employee separately. This does not mean hours should ever be double counted.

Out-of-State Employees

The assessment is paid for hours worked in the State of Vermont. Accordingly, an employer may deduct any hours worked in another state by an uncovered employee when determining FTE hours. This is true even if the wages are reported as Vermont wages. It is not relevant to the calculation where the employee lives. 

Probationary Periods

If an employee is not offered coverage during a probationary period, the person is considered uncovered. If they become covered during the quarter, the employee will be considered covered for the entire quarter.

Having a subsequent effective date of coverage is different than a probationary period. If a person is enrolled but coverage does not start until a certain date, the person is considered “covered.”

Retirees and Employees With Multiple Job Titles

If a retiree returns to work as a part-time employee and is “covered” by the employer as a retiree, but not as a part-time employee, the person is nevertheless considered “covered” and is not required to be counted in uncovered FTEs. 

Likewise, if an employee has more than one job title and is covered for one job, but not others, the person is considered “covered” for all the jobs. For example, a teacher may have an additional job title as a coach. The person is covered as a teacher but not offered coverage as a coach. All the hours worked by the person are considered “covered.” 

Learn more about how the assessment is calculated.

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

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