Code of Vermont Rules › Agency 24 - DEPARTMENT OF LABOR › Sub-Agency 010 - ADMINISTRATIVE DIVISION › Chapter 011 - ADMINISTRATION AND COLLECTION OF THE EMPLOYERS' HEALTH CARE PREMIUM CONTRIBUTION › Section 24 010 011 - ADMINISTRATION AND COLLECTION OF THE EMPLOYERS' HEALTH CARE PREMIUM CONTRIBUTION

Current through June, 2024
Section I Authority
Issued by Authority of and under the provisions of Section 34
				of Act 191 of the 2006 Session of the Vermont General Assembly, and codified as
				Chapter 25 of Title 21 of the Vermont Statutes Annotated. Specific
				authorization for this rule is codified as
				21 V.S.A.
				§
											2003(c).
Section II Application
These rules are applicable to all employers (as that term is
				defined in Section III.3 below) having more than eight full-time equivalent
				employees. As of July 1, 2008, these rules will be applicable to all employers
				having more than six full-time equivalent employees. As of July 1, 2009, these
				rules will be applicable to all employers having more than four full-time
				equivalent employees.
IMPORTANT NOTE: The employer's health care premium contribution
				is intended to provide a partial source of funding for the Catamount Health
				plan. The payment of a premium contribution on behalf of an uncovered employee
				does not necessarily entitle that uncovered employee to enrollment in the
				Catamount Health plan. Enrollment in the Catamount Health plan is the
				responsibility of the individual, and is subject to income caps and additional
				individual contributions.
Section
			 III Definitions
1. Commissioner:
			 The Vermont Commissioner of Labor.
2. Employee: Any individual, 18 years of age
			 or older for all of a calendar quarter, employed full-time or part-time by an
			 employer to perform services in this state, when such services fall under the
			 definition of employment as that term is defined by section
			 1301(6)
			 of Title 21 of the Vermont Statutes Annotated. It is the intent of this rule
			 that employees used by an employer for purposes of the employer's health care
			 premium contribution calculation will be substantially the same as the
			 employees reported by an employer for purposes of complying with Vermont
			 unemployment compensation law.
a) Sole
			 Proprietors are not considered employees.
b) Limited Liability Companies (LLCs) with a
			 single member or manager are not considered employees.
c) LLCs with more than one member or manager
			 are not considered employees if they elect partnership status for federal tax
			 purposes.
d) LLCs electing
			 corporate status for federal tax purposes are considered employees.
3. Employer: Any person who is
			 required under subchapter 4 of chapter 151 of Title 32 of the Vermont Statutes
			 Annotated to withhold income taxes from payments of income with respect to
			 services, but shall not include the United States government.
4. Full-time equivalent (FTE): The number of
			 employees expressed as the number of employee hours worked during a calendar
			 quarter divided by 520. The FTE calculation is based on a 40-hour workweek. No
			 more than one FTE may be assessed against an individual employee, regardless of
			 the actual number of hours worked by that employee.
For the purpose of calculating FTEs, the phrase "hours worked
				during a calendar quarter" means hours worked during all pay periods in that
				quarter for which gross wages were reported as paid.
5. Uncovered Employee:
a) An employee of an employer who does not
			 offer to pay any part of the cost of health care coverage for its
			 employees.
b) An employee who is
			 not eligible for health care coverage offered by an employer to any other
			 employees as defined by the health care plan offered by the employer;
			 or
c) An employee who is offered
			 and is eligible for coverage by the employer but elects not to accept the
			 coverage and has no other health care coverage under either a private or public
			 plan.
i. An employee who has health care
			 coverage during any portion of a calendar quarter shall not be considered an
			 uncovered employee for purposes of that quarter's premium
			 contribution.
ii. An employee who
			 has enrolled in a health care coverage plan, but is not actually covered under
			 such plan until a subsequent effective date of coverage, shall not be
			 considered an uncovered employee, provided such intervening period is no longer
			 than six months.
6. Health Care Coverage: Catamount Health
			 Care, Medicare, Medicaid, the Vermont health access plan (VHAP), Dr. Dynasaur,
			 or private insurance or employer-sponsored coverage that includes both hospital
			 and physician services.