The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
GENERAL BENEFITS
(Cite as: 21 V.S.A. § 1323)
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§ 1323. Termination of coverage; agreement by employee to make contribution
(a) An employing unit shall cease to be an employer subject to this chapter only as of
the first day of January of any calendar year, if it files with the Commissioner,
on or before March 31 next following, a written application for termination of coverage,
and the Commissioner finds that the employing unit was not an employer during the
preceding calendar year. The requirements of this subsection may be waived by the
Commissioner for good cause.
(b) The Commissioner may terminate coverage of any employing unit on the Commissioner’s
own motion when the Commissioner finds that the employing unit has not selected coverage
in accordance with subdivision 1301(5)(E) of this subchapter and that:
(1) the employing unit has not been an employer for the period of one year immediately
preceding;
(2) the person who is the employing unit is deceased; or
(3) the employing unit has ceased to employ at least one person within the State.
(c) Any agreement by an individual employed by an employer to pay the whole or any portion
of the employer’s contributions required by this chapter shall be void and no employer
shall make any deduction for that purpose from the wages or salary of any individual
employed by the employer. (Amended 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 15, eff. July 11, 1961; 1969, No. 43; 2023, No. 85 (Adj. Sess.), § 183, eff. July 1, 2024.)