Vermont Pay Stub Requirements
Official Vermont pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubVermont raises its minimum wage every January — $14.42 for 2026 — and pays tipped workers half of it. It requires earned sick time for most employees, weekly pay unless the employee agrees otherwise, and final pay within 72 hours of a discharge. Vermont stubs also show a small Child Care Contribution alongside income tax.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Vermont paycheck calculatorSee federal and Vermont taxes and your take-home pay — free.Is a pay stub required in Vermont?
Under Vermont's Minimum Wage Rules, each employer must deliver to each covered employee, with their pay, a detailed written statement. Meal deductions must be itemized too — the number of meals deducted and the gross meal deduction — unless weekly full room and board is charged.
- Gross pay
- Hours worked
- Hourly rate
- All deductions, fully itemized
How often must employees be paid?
Employers must pay each week the wages earned to a day no more than six days before payday. After giving notice to each employee, an employer may instead pay biweekly or semimonthly, under the same six-day rule.
Source: 21 V.S.A. § 342
Vermont minimum wage
Vermont's minimum wage is adjusted every January 1 by the lesser of 5% or the change in the consumer price index. It rose from $14.01 to $14.42 an hour on January 1, 2026.
- Tipped service employees: a basic wage of at least $7.21 per hour — 50% of the minimum wage — with tips making up the rest.
Source: 21 V.S.A. § 384; Vermont Department of Labor
Overtime & double time
Vermont requires time and a half for hours over 40 in a workweek. There is no daily overtime rule. Vermont's own overtime law exempts some employers, including retail and service establishments, hotels and restaurants, but most of those employers are still covered by the federal 40-hour rule.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: 21 V.S.A. § 384(b); Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
Vermont requires employers to give employees reasonable opportunities during work to eat and to use toilet facilities, but sets no fixed length or schedule for meal breaks.
There is no fixed rest-break requirement beyond that reasonable-opportunity rule. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: 21 V.S.A. § 304
Vermont state income tax
Vermont levies a progressive income tax with four rates — 3.35%, 6.6%, 7.6% and 8.75%. Bracket thresholds are adjusted for inflation each year; the figures below are the Department of Taxes' rate schedule for tax year 2025, and employers withhold for 2026 using the 2026 withholding tables (GB-1210).
| Taxable income | Rate |
|---|---|
| $0 – $49,400 | 3.35% |
| $49,400 – $119,700 | 6.6% |
| $119,700 – $249,700 | 7.6% |
| Over $249,700 | 8.75% |
Source: Vermont Department of Taxes — 2025 Vermont Tax Rate Schedules
Paid sick leave
Vermont's earned sick time law covers most employees who work an average of 18 or more hours a week for 20 or more weeks a year.
| Rule | Detail |
|---|---|
| Accrual rate | At least 1 hour of earned sick time for every 52 hours worked. |
| Minimum available per year | Up to 40 hours a year; employers may cap use at 40 hours. |
| Accrual cap | Unused time carries over, but use can still be limited to 40 hours a year. |
| Eligibility & carryover | Accrual starts at hire, but an employer may require a waiting period of up to one year before the time can be used. |
Source: 21 V.S.A. §§ 481–487
Vacation & paid time off (PTO)
Vermont does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Vermont vacation statute; terms set by employer policy or contract
Final paycheck rules
Vermont's deadline depends on who ends the employment: a discharged employee must be paid within 72 hours, while an employee who quits is paid on the next regular payday.
| Situation | Final wages due |
|---|---|
| Fired or laid off | Within 72 hours of discharge |
| Quits (with or without notice) | On the next regular payday, or the following Friday if there is no regular payday |
Source: 21 V.S.A. § 342(c)
Other Vermont payroll taxes employers should know
Vermont has no state disability insurance or paid family leave payroll tax, but employers pay the Child Care Contribution on wages and may withhold part of it from employees. Employers also pay state unemployment insurance to the Department of Labor.
| Tax | Rate | Notes |
|---|---|---|
| Child Care Contribution | 0.44% of wages, paid by the employer; the employer may withhold up to 0.11% from employees' wages | Withholding the employee share is optional and doesn't have to be the same for every employee. |
| Unemployment Insurance (employer-paid) | Experience-rated; 1% for most new employers starting July 1, 2026 | 2026 taxable wage base is $15,400 per employee (up from $14,800 in 2025). |
Source: Vermont Department of Taxes — The Vermont Child Care Contribution (GB-1326); Vermont Department of Labor
Common questions about Vermont pay stubs
What is Vermont's minimum wage in 2026?
$14.42 an hour from January 1, 2026. Tipped service employees can be paid $7.21 if tips bring them to the full rate.
What is the Child Care Contribution on my Vermont pay stub?
A payroll tax that funds Vermont's child care programmes. Employers may deduct up to a quarter of it from employees' wages; the rest is paid by the employer.
Does Vermont require paid sick time?
Yes, for most employees working an average of 18 hours or more a week: 1 hour per 52 hours worked, up to 40 hours a year.
When is my last paycheck due in Vermont?
Within 72 hours if you are discharged. If you quit, by the next regular payday, or the following Friday if there is no regular payday.
Guides that go with this page
Vermont's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- 401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
- Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Code of Vt. Rules 24-090-003 — Minimum Wage Rules (Cornell LII)
- 21 V.S.A. § 342 (wages; weekly payment; final pay)
- 21 V.S.A. § 345 (nonpayment of wages; fine)
- 21 V.S.A. § 347 (forfeiture)
- Vermont Department of Taxes — 2025 Vermont Tax Rate Schedules (PDF)
- Vermont Department of Taxes — The Vermont Child Care Contribution (GB-1326) (PDF)
- Vermont Department of Labor — Unemployment Insurance taxable wage base for 2026
- VermontBiz — Minimum wage increase starting January 2026 to $14.42
- U.S. DOL — State minimum wages for tipped employees (January 1, 2026)
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.