Quarterly Employer Assement Calculator

Click here to download a fact sheet explaining the Employer Assessment (PDF)

The assessment is on three categories of employees
  1. All employees of employers who do not offer health insurance
  2. Employees of employers who offer insurance to some, but not all, employees
  3. Employees who are eligible for coverage through their employers plan but choose not to enroll and remain uninsured

Answer the following questions to calculate the quarterly assessment

1.Do you offer to pay at least part of the cost of health care coverage for at least some employees?


1a.Please enter the total hours worked during the calendar quarter by all of your employees. Skip all remaining questions. Your assessment is calculated at the bottom of the calculator form.

2.Do you have some employees who are ineligible for health care coverage that is at least partially paid by you?


2a.Do you have any employees not eligible for your coverage who work more than 30 hours per week in a non-seasonal job?

2b.Please enter the total hours worked during the calendar quarter by these ineligible employees in the box.

3.Do you have any employees not eligible for your coverage who work 30 or fewer hours per week in a non-seasonal job?


3a.Are any of these PART TIME employees uninsured?

3b.Please enter the total hours worked during the calendar quarter by these uninsured PART TIME employees.

3c.Are any of these PART TIME employees insured by VHAP, Medicaid or Catamount Health?

3d.Please enter the total hours worked during the calendar quarter by these insured PART TIME employees with VHAP, Medicaid, or Catamount Health insurance.

4.Do you have any employees who are ineligible for your coverage and who work at SEASONAL jobs, defined as working for a total of 20 or fewer weeks per year, and working at job(s) scheduled to last 20 or fewer weeks per year?


4a.Are any of these SEASONAL employees uninsured?

4b.Please enter the total hours worked during the calendar quarter by these uninsured SEASONAL employees.

4c.Are any of these SEASONAL employees insured by VHAP, Medicaid or Catamount Health?

4d.Please enter the total hours worked during the calendar quarter by these SEASONAL employees insured by VHAP, Medicaid or Catamount Health.

5.Do you have any employees who are ineligible for your coverage and who work seasonally for MORE than a total of 20 weeks per year for you, or work seasonally but at a job(s) that is not seasonal (that is, a job that is intended to last more than 20 weeks per year)?


5a.Please enter the total hours worked during the calendar quarter by these employees.

6.Do you have employees who are offered and eligible for coverage at least partially paid by you, but who elect not to accept and have no other health care coverage under either a private or public plan?

6a.Please enter in the box the total hours worked during the calendar quarter by those employees.

TOTAL HOURS 0
FTE hours in one quarter (÷ 520) 0
8 Uncovered FTEs are exempt until June 30, 2008 (− 8) 0
Multiplied by the current quarterly assessment (× $91.25) equals the amount due the state 30 days after the quarter ends. $0
  • See 21 V.S.A. § 2003 (2006) for statutory language.
  • An “Employer” subject to this assessment is a person required under Vermont law (32 V.S.A. subchapter 4 of chapter 151) to withhold income taxes for employees.
  • “Employees” are individuals over the age of 18, employed full-time or part-time by an employer to perform services in Vermont.
  • Carefully read the descriptions of PART TIME and SEASONAL employees. An employee who works MORE THAN 20 WEEKS a year for you is NOT SEASONAL. An employee who works MORE THAN 30 HOURS PER WEEK is NOT PART TIME. Take care to NOT double-count any employees. An employee is not to be counted as both PART TIME and SEASONAL.
  • You may have employees who work less than full-time for you who will not qualify either as part time or seasonal. If you do not offer to pay at least part of the cost of insurance for them, you will be assessed for their hours of work.
  • The exemption for 8 uncovered FTE employees (line 6 in the above calculator) reduces to 6 beginning July 1, 2008 and 4 on July 1, 2009.
  • The $91.25 per uncovered FTE assessment amount is valid through June 30, 2008, after which the amount is likely to increase. The increase has been estimated at 6.5% per year.
  • Late filings, late payments and underpayments of the assessment due shall be subject to the same fees, interest and penalties as pertain to contributions for unemployment compensation under Vermont law.

This calculator is provided by BRS solely to provide general information to businesses and for educational purposes. While every attempt has been made to test and assure that this calculator reflects current Vermont regulations regarding the Employer Assessment and provides accurate estimates, BRS gives no warranty, express or implied, as to the accuracy, reliability and completeness of any information or calculations provided through the use of the calculator and does not accept any liability for loss or damage of any nature, which may be attributable to the reliance on and use of the calculator.

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