Wage and Contribution Report - Contribution (C) Record - Record Layout and Data Mapping

The following table lists the positions, lengths, field names, descriptions, and data sources or valid values for the Contribution (C) record of the Wage and Contribution report.

Position	Length	Field Name	Description	Data Source or Valid Values
1	1	Record Identifier	Identifies the record type.	The valid value is C.
2–8	7	Employer Number	The seven-digit account number assigned to the employer by VDOL.	Retrieved from the Employer VDOL Account Number field on the VT Quarterly Wage Report - Setup - Employer page.
9–12	4	Year	The reporting year for the record.	Retrieved from the Reporting Year field on the VT Quarterly Wage Report - Load page.
13	1	Quarter	The quarter within the reporting year.	Retrieved from the Reporting Quarter field on the VT Quarterly Wage Report - Load page.
14–18	5	Month 1 Employee Count	The count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the first month of the quarter.	System-calculated. The valid value is the count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the first month of the quarter.
19–23	5	Month 2 Employee Count	The count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the second month of the quarter.	System-calculated. The valid value is the count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the second month of the quarter.
24–28	5	Month 3 Employee Count	The count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the third month of the quarter.	System-calculated. The valid value is the count of employees from the Employee (S) records who were employed during the pay run covering the 12th of the third month of the quarter.
29–33	5	Month 3 Female Employee Count	This field is not used.	The valid value is 00000.
34–46	13	Total Wages	The sum of Gross Wages across all Employee (S) records in the file.	System-calculated. The valid value is the sum of Gross Wages across all Employee (S) records in the file.
47–59	13	Excess Wages	The sum of Excess Wages (wages above the UI taxable wage base) across all Employee (S) records.	System-calculated. The valid value is the sum of Excess Wages (wages above the UI taxable wage base) across all Employee (S) records. Calculated during the load process based on the UI Wage Base defined on the VT Quarterly Wage Report - Setup - Employer page.
60–72	13	Taxable Wages	The sum of Taxable Wages across all Employee (S) records (Total Wages minus Excess Wages).	System-calculated. The valid value is the sum of Taxable Wages across all Employee (S) records (Total Wages minus Excess Wages).
73–83	11	Unemployment Compensation Amount Due	Taxable Wages multiplied by the UI tax rate.	System-calculated. The valid value is the Taxable Wages multiplied by the UI tax rate. The rate is retrieved from the Current Tax Rate % field on the VT Quarterly Wage Report - Setup - Employer page.
84–89	6	FTE Employee Count	This field is not used.	The valid value is 000000.
90–100	11	Health Care Amount Due	This field is not used.	The valid value is 00000000000.
101–111	11	VDOL Total Amount Due	This field is not used.	The valid value is 00000000000.
112	1	No Longer Has Employees	Indicates whether the employer has no remaining employees in Vermont or has discontinued Vermont operations.	Valid values: Y N Retrieved from the Employer no longer has employees in VT/Discontinued operations in Vermont field on the VT Quarterly Wage Report - Load page.
113	1	Discontinued Operations	Indicates whether the employer has no remaining employees in Vermont or has discontinued Vermont operations.	Valid values: Y N Retrieved from the Employer no longer has employees in VT/Discontinued operations in Vermont field on the VT Quarterly Wage Report - Load page.
114	1	Change of Ownership	Indicates whether the employer experienced a change in business ownership during the reporting period.	Valid values: Y N Retrieved from the Business change in ownership field on the VT Quarterly Wage Report - Load page.
115	1	Change in Mailing Address	Indicates whether the employer's business address or legal name changed during the reporting period.	Valid values: Y N Retrieved from the Business has had a change in address or name field on the VT Quarterly Wage Report - Load page.