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.
(Cite as: 32 V.S.A. § 10553)
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§ 10553. Contribution; rate; collection
(a)(1) Each employer shall pay the Child Care Contribution on all covered wages paid to each
of the employer’s employees and shall remit those amounts to the Department of Taxes
pursuant to the provisions of this section. An employer may deduct and withhold from
an employee’s covered wages an amount equal to not more than one quarter of the contribution
required pursuant to subsection (b) of this section. An employer shall pay the contributions
required pursuant to this section as if the contributions were Vermont income tax
subject to the withholding requirements of chapter 151, subchapter 4 of this title,
including the requirements relating to the time and manner of payment.
(2) Each self-employed individual shall pay the Child Care Contribution on self-employment
income earned by the individual and shall remit those amounts to the Department of
Taxes pursuant to the provisions of this section. A self-employed individual shall
make installment payments of estimated contributions pursuant to this subdivision
from the enrolled self-employed individual’s self-employment income as if the contributions
were Vermont income tax subject to the estimated payment requirements of 32 V.S.A. chapter 151, subchapter 5, including the time and manner of payment.
(b) The contribution rate shall be 0.44 percent of each employee’s covered wages and 0.11
percent on each self-employed individual’s self-employment income.
(c)(1) The Department shall collect the contributions required pursuant to this section.
The administrative and enforcement provisions of chapter 151 of this title shall apply
to the contribution requirements under this section as if the contributions required
pursuant to this section were Vermont income tax, except penalty and interest shall
apply according to chapter 103 of this title.
(2) Employers shall be responsible for the full amount of any unpaid contributions due
pursuant to subdivision (a)(1) of this section. Self-employed individuals shall be
responsible for the full amount of any unpaid contributions due pursuant to subdivision
(a)(2) of this section. (Added 2023, No. 76, § 24, eff. July 1, 2024.)