Withholding
Withholding requirements
Employees must complete Form VA-4.
Supplemental rate
Virginia requires employers to withhold 5.75% on supplemental wages (e.g., bonuses, commissions, severance pay) if using the flat rate method.
State Unemployment Insurance (SUI)
Wage base
$8,000
Contributions
- Experienced Employers: Rates range from 0.1% to 6.2%.
- New Employers: Typically use a rate between 2.5% and 6.43%, depending on industry and other factors.
More information
Labor
Minimum wage
$12.41
Termination Pay
- If an employee quits or is terminated, they must be paid by the next regular payday.
- There is no requirement for immediate payment upon separation unless specified in a contract or collective bargaining agreement.
- Virginia is an at-will employment state, so employers can terminate employees without notice unless otherwise agreed.
More information
- Virginia Department of Labor and Industry (DOLI)
- For termination specifics: LegalClarity Guide on Virginia Termination
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Virginia New Hire Reporting Center
PO Box 3449
Trenton, NJ 08619
Phone: (800) 979-9014
Fax: (800) 688-2680
New hire reporting form
Child Support
Online payments
More information
Treasurer of Virginia
P.O. Box 570
Richmond, VA 23218-0570
Other
New employer registration
Local taxes
N/A
Reciprocal states
District of Columbia, Kentucky, Maryland, Pennsylvania & West Virginia
Disability insurance
N/A
Helpful links
Last Updated
09/30/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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