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No. 76 Page 54 of 74 2023
VT LEG #371318 v.1 (E) have agreed between themselves to be responsible for each other’s welfare. Sec. 40. 21 V.S.A. § 1301 is amended to read: § 1301. DEFINITIONS As used in this chapter: * * * (5) “Employer” includes: (A) Any employing unit which, after December 31, 1971 that in any calendar quarter in either the current or preceding calendar year paid for service in employment, as hereinafter defined pursuant to subdivision (6) of this section, wages of $1,500.00 or more, or for some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment, as hereinafter defined, at least one individual (irrespective of whether the same individual was in employment in each such day). When an employing unit described in either this subdivision or subdivision (5)(B) of this section subdivision (5), becomes an employer within any calendar year, it shall be subject to this chapter for the whole of such the calendar year. (B)(i) Any employing unit for which service in employment for a religious, charitable, educational, or other organization as defined in subdivision (6)(A)(ix) of this section is performed after December 31, 1971;, except as provided in subdivision (5)(C) of this section subdivision (5).