2018 Vermont Statutes
Title 21 - Labor
Chapter 17 - Unemployment Compensation
§ 1338 Weekly benefits

§ 1338. Weekly benefits

(a) Each eligible individual who is totally unemployed in any week shall be paid with respect to such a week a weekly benefit amount determined as provided in this section.

(b) For benefit years beginning prior to January 3, 1988 to qualify for benefits an individual must have had at least 20 weeks of work at wages of at least $35.00 per week in employment with an employer subject to this chapter in the individual's base period.

(c) For benefit years beginning prior to January 3, 1988, an individual's weekly benefit amount shall be one-half of the average weekly wage earned by such individual in employment with an employer subject to this chapter for 20 of the weeks in the individual's base period, whether or not consecutive, in which the wages earned by him or her in that employment were highest. Such weekly benefit amount shall be computed as a multiple of $1.00; provided, that the weekly benefit amount so determined:

(1) shall not exceed 1/40th of the total wages actually used in the calculation of the average weekly wage for the highest 20 weeks as hereinbefore provided; and

(2) shall not exceed the maximum weekly benefit amount computed as provided in this section.

(d)(1) For benefit years beginning on January 3, 1988 and subsequent thereto, to qualify for benefits an individual must:

(A) have been paid in one quarter of his or her base period wages in employment with an employer or employers subject to this chapter which equal at least $1,000.00; and

(B) have been paid in his or her base period additional wages in employment with an employer or employers subject to this chapter which equal or exceed 40 percent of the total wages paid in the highest quarter of his or her base period; and

(C) have earned subsequent to the beginning of his or her most recent benefit year wages in employment with an employer or employers subject to this chapter which equal or exceed four times his or her weekly benefit amount as determined under subsection (e) of this section for that prior benefit year.

(2) The base period wages shall not include any wages paid by an employing unit based on a separation for gross misconduct under subdivision 1344(a)(2)(B) of this title.

(e) For benefit years beginning on January 3, 1988 and subsequent thereto, an individual's weekly benefit amount shall be determined by dividing the individual's two high quarter total subject wages required under subdivision (d)(1) of this section by 45; provided that the weekly benefit amount so determined shall not exceed the maximum weekly benefit amount computed as provided in this section.

(f) The maximum weekly benefit amount shall be $425.00. When the State Unemployment Compensation Fund has a positive balance and all advances made to the State Unemployment Compensation Fund pursuant to Title XII of the Social Security Act have been repaid as of December 31 of the last completed calendar year, on the first day of the first calendar week of July, the maximum weekly benefit amount shall be adjusted by a percentage equal to the percentage change during the preceding calendar year in the State average weekly wage as determined by subsection (g) of this section. When the unemployment contribution rate schedule established by subsection 1326(e) of this title is at schedule III, the maximum weekly benefit amount shall be adjusted on the first day of the first calendar week in July to an amount equal to 57 percent of the State annual average weekly wage as determined by subsection (g) of this section. The maximum weekly benefit amount shall not increase in any year that advances made to the State Unemployment Compensation Fund pursuant to Title XII of the Social Security Act, as amended, remain unpaid.

(g) On or before the first day of June of each year the total wages reported on contribution reports for the preceding calendar year shall be divided by the average monthly number of covered workers (determined by dividing the total covered employment reported on contribution reports pursuant to this chapter for the preceding year by 12). The State average annual wage thus obtained shall be divided by 52 and the State average weekly wage thus determined shall be rounded down to the nearest dollar.

(h) Effective with the first calendar week of July, 1990, and with the first full calendar weeks of each July thereafter, the minimum quarterly wage requirement of subdivision (d)(1) of this section shall be adjusted by a percentage increase equal to the percentage increase, if any, in the State minimum wage effective during the prior calendar year. This adjusted minimum quarterly wage requirement shall be applicable to new claims for benefits with effective dates during or after the first full calendar week of July 1990, and the first full calendar weeks of each July thereafter.

(i) Income tax withholding.

(1) An individual filing a new claim for unemployment compensation shall, at the time of filing of such claim, be advised that:

(A) unemployment compensation is subject to federal and State income tax;

(B) requirements exist pertaining to estimated tax payments;

(C) the individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation in the amount specified in the federal Internal Revenue Code;

(D) the individual who elects to have federal income tax deducted and withheld shall have State income tax withheld at 24 percent of the federal rate; and

(E) the individual shall be permitted to change a previously elected withholding once during each benefit year.

(2) Amounts deducted and withheld from unemployment compensation shall remain in the Unemployment Trust Fund until transferred to the federal and State taxing authority as a payment of income tax.

(3) The Commissioner shall follow all procedures specified by the U.S. Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.

(4) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, or other amounts required to be deducted and withheld under this chapter. (Amended 1959, No. 51, § 1; 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 15, eff. July 11, 1961; 1963, No. 84, § 3; 1969, No. 42, § 2; 1971, No. 71, § 1, eff. April 15, 1971; 1973, No. 231 (Adj. Sess.), §§ 2, 3; 1977, No. 64, § 16; 1981, No. 194 (Adj. Sess.), § 2, eff. June 20, 1982; 1983, No. 16, § 7, eff. May 1, 1983; 1985, No. 146 (Adj. Sess.), § 2; 1991, No. 183 (Adj. Sess.), § 4; 1993, No. 177 (Adj. Sess.), § 2; 1995, No. 85 (Adj. Sess.), § 1, eff. Jan. 1, 1997; 1997, No. 101 (Adj. Sess.), § 10; 2001, No. 143 (Adj. Sess.), § 65, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 64, eff. March 1, 2004; 2009, No. 2 (Sp. Sess.), § 2, eff. June 9, 2009; 2009, No. 124 (Adj. Sess.), § 3, eff. July 1, 2011; 2013, No. 173 (Adj. Sess.), § 3.)