State unemployment tax (SUTA)
Vermont Department of Labor, Unemployment Insurance (Employer Services)
- Wage base
- $15,400 per employee a year
- New-employer rate
- 1.00%
- Construction
- Same as other new employers
Rate year runs July 1 to June 30; 1% from July 1, 2026. Out-of-state (foreign) construction corporations pay their industry’s average: NAICS 236 1.9%, 237 4.0%, 238 (specialty trades) 2.7% (Vermont Department of Labor; table not dated).
Per tech, a year 1.00% × $15,400 = $154At the new-employer rate, for a plumber paid the state median ($29.89 × 2,080 h = $62,171). The calculator uses the rate alone.
State pages read