The Vermont Report of Benefits and Related Expenses Paid (VRB ER) is a filing requirement of the Vermont Department of Labor relating to the reporting of benefits and related expenses paid to employees. The VRB ER is required to be filed when employers have paid wages, salary, and other compensation, or paid for benefits and related expenses on behalf of any employee during the calendar year. There are three types of Vermont Report of Benefits and Related Expenses Paid: 1. Form VR-BER-1 — Employer Contribution and Benefit Report: This form is used to report employer contributions and benefits for each employee and/or any dependents. 2. Form VR-BER-2 — Employee Benefit and Expense Report: This form is used to report employee benefits and expenses for each employee and/or any dependents. 3. Form VR-BER-3 — Consolidated Benefit Report: This form is used to report a consolidated summary of employer contributions and employee benefits and expenses for each employee and/or any dependents.