Vermont Statutes

§ 10502 — Definitions

Vermont § 10502
JurisdictionVermont
Title 32Title 32: Taxation and Finance
Ch. 245Chapter 245: Health Care Fund Contribution Assessment

This text of Vermont § 10502 (Definitions) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Vt. Stat. Ann. tit. 32, § 10502 (2026).

Text

As used in this chapter:

(1)“Employee” means an individual who is:
(A)18 years of age or older for all of a calendar quarter;
(B)employed full-time or part-time; and
(C)reported by an employer for purposes of complying with Vermont unemployment compensation law pursuant to 21 V.S.A. chapter 17.
(2)“Employer” means a person who is required to furnish unemployment insurance coverage pursuant to 21 V.S.A. chapter 17.
(3)(A) “Full-time equivalent” or “FTE” means the number of employees expressed as the number of employee hours worked during a calendar quarter divided by 520. The FTE calculation shall be based on a 40-hour work week. No more than one FTE may be assessed against an individual employee, regardless of the actual number of hours worked by that employee during the calendar quar

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Legislative History

(Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)

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Bluebook (online)
Vermont § 10502, Counsel Stack Legal Research, https://law.counselstack.com/statute/vt/245/10502.