§ 10552

(2) 'Employee' means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont income tax pursuant to chapter 151, subchapter 4 of this title. (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. (Added 2023, No. 76, § 24, eff. July 1, 2024.)