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Vermont Department of Labor • www.labor.vermont.gov
C-101 - Employer’s Quarterly Wage and Contribution Report
FILING INFORMATION
Each quarter the employer must file a report for State Unemployment and Insurance reporting and pay any amounts
potentially due. Reports must be filed on the Internet. All employers must file and pay their reports electronically. All
reports must be filed by the due date and in accordance with the specifications indicated below to avoid a penalty
being assesed.
INTERNET FILING: Our on-line application can be found under Employer Online Services on the home page of our
website. Instructions and help menus are available when using the on-line application. On-line filling is mandatory for
all employers.
REQUIRED FORMAT: When submitting additional wage information, you can download Form C-147 or use paper that is
8 1/2” x 11” with print NO LESS THAN 1/8” HIGH, SPACED VERTICALLY NO MORE THAN 3 OR 4 LINES PER INCH,
and TYPED or BLOCK PRINTED in DARK BLUE OR BLACK INK ONLY. Each sheet must be headed with your 7-digit
employer number, employer name and quarter-ending date. Your format must include six columns in this order: SS#,
name (last, fi rst, middle initial), total gross wages paid, H/S (hourly/salary), hourly rate and gender, M/F. If you are using
a company printout, any additional columns must be crossed out. Make only one entry per employee. Each page must
end with the page number and a subtotal of the wages on that page. Additional report pages need not be individually
signed and dated, but they must be returned with a properly signed and dated C-101 report.
GENERAL INFORMATION
• A penalty will be assessed if report s are not: 1) received postmarked on or before the due date (due dates that fall
on a weekend or legal holiday will be accepted as timely if postmarked on or before the next business day; 2)
legible, complete, or submitted in acceptable format; 3) if you do not report electronically.
• Interest accrues at 1.5% monthly on any unpaid tax from the quarterly due date to the date payment is received.
• Individuals exempt from coverage and not reportable include: Sole proprietors or members of partnerships or
single members of limited liability companies; parents, spouses, civil union partners, and children under 18 years of
age, of the sole proprietor; individuals who are enrolled in a full-time accredited educational program which combines
academic instruction with work experience; elected offi cials of a government entity; and volunteer fi re and emergency
personnel.
• Gross wages paid are defi ned as: Wages before deductions are made for such items as withholding and Social
Security/FICA taxes.
• Wages include all remuneration for services such as: Salaries, draws, commissions, profi t sharing draws,
employees’ shares of Social Security, or any other term, paid in money or something other than money, on the basis
of piece rates, hour rates, day rates or fi xed weekly, monthly or annual stipends; payments into pension funds, union
dues, insurance, etc.; meals and lodging provided by an employer to an employee even when used to meet minimum
wage requirement; severance pay, wages in lieu of notice, vacation, advances to employees for expenses (including
travel) for which no accounting or reporting to the employer by the employee is required; tips which are reported
pursuant to Section 6053 of the Internal Revenue Code; sick pay payments made under an employer’s plan through
the fi rst six months; sick payments provided from a third-party insurer fi nanced by employee-paid premiums are
taxable to the employer if the employer is notifi ed by the insurer of said payment. Otherwise the insurer is responsible
for reporting the taxable wage; employee contributions to a 401K deferred-compensation plan; cash value of benefi ts
provided under a Cafeteria Plan as described in Section 125 of the Internal Revenue Service Code.
• Wages do not include: Facilities or other privileges (entertainment, restaurant meals, medical services, “courtesy
discounts” on purchases) furnished or offered by an employer merely as a convenience to the work or as a means
of promoting the value or effi ciency of work; director’s fees; payments paid by the employer to or on behalf of an
employee for sickness or accidental disability after six months; contributions paid by the employer to an employee
pension plan; payments made by Workers’ Compensation.
C-101IN (10/17)
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ITEM-BY-ITEM INSTRUCTIONS
ITEM 1, 2 & 3: For each subject employee enter: 1. SSN, 2. employee’s last name, full fi rst name, middle initial and,
3. the total GROSS WAGES PAID the employee during the quarter. Negative wages are not accepted. Employees
include ALL individuals who perform services for wages. See “General information” for further information on reportable
gross wages.
ITEM 4: Enter “H” if hourly worker or “S” if salaried worker. If “S”, skip to item 6.
ITEM 5 & 6: Enter hourly rate. If employee is receiving multiple rates, enter the predominant rate. (Ex. If an
employee works 15 hours at $10.00 an hour and 25 hours at $11.00 an hour, enter $11.00). Enter “F” for Female or
“M” for Male.
ITEM 7: Enter page number. TOTAL WAGES THIS PAGE. All subsequent pages would refl ect the total gross wages for
EACH individual page. (The total gross wages paid for all pages should agree with Item 10.)
ITEM 8: Enter the monthly employment data for Item 10. This is a count of all full-time and part-time workers in covered
employment who perform services during or received pay for the payroll period which includes the 12th of each month. If
no employment occurred during the payroll period, enter zero. Do not leave any box blank.
ITEM 9: Check the appropriate box when a change in the business name or ownership, and/or if you no longer have
employees and wish to inactivate your account.
ITEM 10: Enter total gross wages “PAID” to all employees.
Non-profi t or Governmental Reimbursable employers, OMIT Items 11 through 15.
ITEM 11: Enter total excess wages paid this quarter. “Excess wages” means the amount paid to each employee after his or
her year-to-date earnings have exceeded the maximum calendar year taxable wage base (TWB). You must refer to your
quarterly report or VDOL’s website for the current taxable wage base. It is subject to change every January 1st.
EXCESS EXAMPLE USING A TWB OF $16,000 EMPLOYEE 1 was paid $6,000 per quarter. The $16,000 per year
EMPLOYEE 1 EXCESS limit was met in the 3rd quarter by $2,000. All wages for this
Quarter Total Wages/Qtr. In Excess of $16,000 Taxable Wages/Qtr. employee after the $16,000 limit are EXCESS.
1st $6,000 $0 $6,000 EMPLOYEE 2 was paid $4,000 per quarter and does not reach the
2nd $6,000 $0 $6,000 $16,000 EXCESS.
3rd $6,000 $2,000 $4,000 EXCESS is based on individual wages, however, Item 11 must be the
4th $6,000 $6,000 $0 total excess for ALL employees.
Excess for Employee 1 AND Employee 2 is as follows:
EMPLOYEE 2 Reportable Line 10 Line 11 Line 12
Quarter Total Wages/Qtr. In Excess of $16,000 Taxable Wages/Qtr. Quarter Total Wages/Qtr In Excess of $16,000 Taxable Wages/Qtr.
1st $4,000 $0 $4,000 1st $10,000 $0.00 $10,000
2nd $4,000 $0 $4,000 2nd $10,000 $0.00 $10,000
3rd $4,000 $0 $4,000 3rd $10,000 $2,000 $8,000
4th $4,000 $0 $4,000 4th $10,000 $6,000 $4,000
ITEM 12: Subtract Item 11 from Item 10 and enter the results. (This is the taxable wages for the quarter).
ITEM 13: Multiply Item 12 by your tax rate indicated on the form and enter the results.
ITEM 14: If applicable, this is the credit amount* existing on your account as of the date this report was printed. This
amount MUST BE deducted from tax amount due. (*In the event subsequent adjustments changed this credit amount, you
will be billed for the difference.)
ITEM 15: Enter the amount due (Item 13 minus Item 14). If Item 14 is greater than Item 13, ENTER 0.
CERTIFICATION: Please read and then provide telephone number and signature/title. (Must be owner, principle offi cer or
authorized representative.)
NOTE: Taxes due the Vermont Department of Labor must NOT be deducted from workers’ wages.
C-101IN (10/17)
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