Who needs an unemployment insurance account, child care contribution, new hire reporting and workers’ compensation in Vermont?

Issued by Vermont Department of Labor; Vermont Department of Taxes, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Vermont

The Vermont table lists this for every kind of business.

Workers’ compensation insurance is required from the first full-time or part-time employee. The child care contribution has applied to wages since July 1, 2024 and is paid with withholding on form WHT-436. Report each new hire within 10 days of the first day of work through the Department of Labor’s employer portal.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Vermont Department of Labor; Vermont Department of Taxes.

Sources and dates

Department of Labor unemployment tax rate and 2026 taxable wage base pages; Department of Taxes child care contribution page (Act 76 of 2023); Department of Labor workers’ compensation and new hire reporting pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.