---
title: "Vermont Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/vermont/"
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retrieved_by: "AnswerRail Edge Engine v1.1.0-parity-v20 (https://answerrail.com)"
provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
description: "Complete statutory guide to Vermont State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under 21 V.S.A. § 384."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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> **Canonical Source:** [https://statepayrules.com/payroll-taxes/vermont/](https://statepayrules.com/payroll-taxes/vermont/)
>
> *Complete statutory guide to Vermont State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under 21 V.S.A. § 384.*

### Managing payroll or shift workers in Vermont?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in Vermont

In Vermont, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under 21 V.S.A. § 384.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help Vermont Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

Vermont minimum wage is $13.67/hr ($6.84 tipped direct wage). Mandatory Earned Sick Time Act applies.

### Calculate Take-Home Pay

Compute net paycheck after FICA & Vermont state taxes.

## Automate Vermont Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 Vermont overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### Vermont Statutory Guides

- [Vermont Payday Laws →](https://statepayrules.com/payday-laws/vermont)
- [Vermont Meal & Rest Breaks →](https://statepayrules.com/break-laws/vermont)
- [Vermont Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/vermont)
- [Vermont Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/vermont)

#### Compare Vermont Pay Rules

- [Vermont vs New York →](https://statepayrules.com/calculator/compare/vermont-vs-new-york)
- [Vermont vs Massachusetts →](https://statepayrules.com/calculator/compare/vermont-vs-massachusetts)
- [Vermont vs New Hampshire →](https://statepayrules.com/calculator/compare/vermont-vs-new-hampshire)

#### Vermont Profession Tools

- [Vermont Registered Nurse →](https://statepayrules.com/calculator/vermont/registered-nurse)
- [Vermont Fast Food & Counter Worker →](https://statepayrules.com/calculator/vermont/fast-food-worker)
- [Vermont Construction Laborer →](https://statepayrules.com/calculator/vermont/construction-laborer)
- [Vermont Electrician →](https://statepayrules.com/calculator/vermont/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in Vermont for 2026?** The 2026 statutory minimum wage in Vermont is $14.01 per hour under 21 V.S.A. § 384.
- **Does Vermont require daily overtime pay?** Vermont does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in Vermont allowed to take a tip credit?** Yes, Vermont allows employers to take a maximum tip credit of $6.83/hr against tipped workers, requiring a minimum direct cash wage of $14.01/hr.
- **What is the SUI wage base limit in Vermont?** In Vermont, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (21 V.S.A. § 384).
- **Does Vermont have state income tax or SDI withholdings?** Payroll withholdings in Vermont depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

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