What if the employee works or lives out of state?
Health Care contributions are calculated based on hours worked in the State of Vermont; where the employee lives has no impact on this reporting. If the wages of an “uncovered” employee are reportable to Vermont, than all hours worked in Vermont would be included in the FTE calculation. However, hours worked in another state by an “uncovered” employee can be extracted from the FTE calculation, even though the wages are all reportable to Vermont due to localization.
