Virginia Payroll Services

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Virginia Payroll Tax and Labor Laws

Get your Virginia State Tax ID Number

Click Here to Obtain State Tax and State Unemployment Tax ID

Note: Virginia is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).

Did you know that Virginia employers are exempt from withholding requirements for certain nonresident employees who live in the District of Columbia, Kentucky, Maryland, Pennsylvania or West Virginia, and who commute daily to work in Virginia and receive wages for services performed in Virginia for an employer within the geographical limits of Virginia?

Virginia Wage and Hour Laws

Employees covered by Virginia's minimum wage law must be paid $7.25*** an hour.

All employees of employers with at least four workers (including the employee's spouse, parents or children) are covered except for:

  • employees covered by the Fair Labor Standards Act;
  • outside salespersons on commission;
  • farm laborers or employees;
  • persons whose earning capacity is impaired by physical or mental disability;
  • employees working in primarily public-supported charitable institutions;
  • cab drivers and operators;
  • individuals employed on a piece-rate basis;
  • employees under age 16 or over age 64;
  • full-time students under age 18 not employed more than 20 hours a week; and
  • students of any age enrolled in a full-time work-study program or the equivalent at an educational institution.

Virginia Payroll for Employers

Employers covered by Virginia's wage payment law must pay salaried employees at least once a month and hourly employees at least biweekly or twice a month.
Virginia Unemployment:

Taxable Wage Base ($000s):                        8,000

New Employer Rate (% Taxable Wages)    2.5 or 6.2**

Virginia Income Tax Withholding

Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation.

Virginia Benefits

Virginia Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                No

Virginia does not have a voting time leave law.

Virginia State Tax Resources

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
**Rates include surcharges.
***Special rules apply to minimum wage standards for this state. Please refer to state laws.
Accurate as of December 2020