2021 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(b), (c) [Repealed.]

(d)(1) 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 that 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 that 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 that 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.

[ Subsection (e) effective until occurrence of contingency; see also contingent amendments by 2021, No. 51, §§   11 and 12 .]

(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.

[ Contingent amendments to subsection (e) by 2021, No. 51, §   11; see also subsection (e) effective until occurrence of contingency set out above and contingent amendment to subsection (e) by 2021, No. 51, §   12 .]

(e)(1) 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 pursuant to subsection (f) of this section.

(2) Notwithstanding the maximum weekly benefit amount computed pursuant to subsection (f) of this section, an individual shall receive a supplemental benefit of $25.00 per week in addition to the amount determined pursuant to subdivision (1) of this subsection.

[ Contingent amendment to subsection (e) by 2021, No. 51, §   12; see also subsection (e) effective until occurrence of contingencies and contingent amendment to subsection (e) by 2021, No. 51, §   11 .]

(e) 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 pursuant to subsection (f) of this section.

(f)(1) The maximum weekly benefit amount shall be annually 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.

(2) Notwithstanding any provision of subdivision (1) of this subsection to the contrary:

(A) 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.

(B) The maximum weekly benefit amount shall not decrease.

(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; 2021, No. 51, § 10, eff. June 1, 2021; 2021, No. 51, §§ 11, 12.)