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No. 76 Page 35 of 74 2023

VT LEG #371318 v.1 (3) “Employer” means a person who employs one or more employees who is required to withhold income tax from wages paid to the employees pursuant to chapter 151, subchapter 4 of this title. (4) “Self-employed individual” means an individual who earns self- employment income. (5) “Self-employment income” has the same meaning as in 26 U.S.C. § 1402. (6) “Wages” means payments that are included in the definition of wages set forth in 26 U.S.C. § 3401. § 10553. CONTRIBUTION; RATE; COLLECTION (a)(1) Each employer shall pay the Child Care Contribution on all covered wages paid to each of the employer’s employees and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. An employer may deduct and withhold from an employee’s covered wages an amount equal to not more than one quarter of the contribution required pursuant to subsection (b) of this section. An employer shall pay the contributions required pursuant to this section as if the contributions were Vermont income tax subject to the withholding requirements of chapter 151, subchapter 4 of this title, including the requirements relating to the time and manner of payment. (2) Each self-employed individual shall pay the Child Care Contribution on self-employment income earned by the individual and shall remit those