Vermont § 10502 - Definitions As used in this chapter:

§ 10502. Definitions As used in this chapter:

• (1) “Employee” means an individual who is: (A) 18 years of age or older for all of a calendar quarter; (B) employed full-time or part-time; and (C) reported by an employer for purposes of complying with Vermont unemployment compensation
  law pursuant to 21 V.S.A. chapter 17. (2) “Employer” means a person who is required to furnish unemployment insurance coverage
  pursuant to 21 V.S.A. chapter 17. (3)(A) “Full-time equivalent” or “FTE” means the number of employees expressed as the number
  of employee hours worked during a calendar quarter divided by 520. The FTE calculation
  shall be based on a 40-hour work week. No more than one FTE may be assessed against
  an individual employee, regardless of the actual number of hours worked by that employee
  during the calendar quarter. (B) The hours worked during a calendar quarter means hours worked during all pay periods
  in that quarter for which gross wages were reported and paid. Unworked hours, such
  as vacation or sick time, may be excluded from the FTE calculation. (C) “Full-time equivalent” shall not include any employee hours attributable to a seasonal
  employee or part-time employee of an employer who offers health care coverage to all
  of its regular full-time employees, provided that the seasonal employee or part-time
  employee has health care coverage under either a private plan or any public plan except
  Medicaid. (4) “Health care coverage” shall mean any private or public plan that includes both hospital
  and physician services. (5) “Part-time employee” shall mean an employee who works for an employer for fewer than
  30 hours a week or fewer than 390 hours in a calendar quarter. (6) “Seasonal employee” means an employee who: (A) works for an employer for 20 weeks or fewer in a calendar year; and (B) works in a job scheduled to last 20 weeks or fewer. (7) “Uncovered employee” means: (A) an employee of an employer who does not offer to pay any part of the cost of health
  care coverage for its employees; (B) an employee who is not eligible for health care coverage offered by an employer to
  any other employees; or (C) an employee who is offered and is eligible for coverage by the employer but elects
  not to accept the coverage and: