What self employment income is subject to the Child Care Contribution in Vermont?

For self-employed individuals, the Child Care Contribution (CCC) uses the federal definition of self-employment income, as defined in Section 1402 of the Internal Revenue Code. This means that any income subject to federal self-employment tax is subject to the new CCC. However, unlike federal self-employment taxes, there is no cap on self-employment income subject to the CCC.

For most people 92.35% of your net earnings from self employment are subject to the CCC. We automatically calculate this based on the net amounts of self employment income that you enter.