Virginia

Withholding

Withholding requirements

Employees must complete Form VA-4.

Supplemental rate

Supplemental wages should be withheld at a rate of 5.75%.

State Unemployment Insurance (SUI)

Wage base

$8,000

Contribuitions

Rates range from 0.1% to 6.2%.

New employers use 2.5% to 6.43%.

More information

Labor

Minimum wage

$12.00

Termination Pay

If an employee is fired or quits, the employee should be paid on the next payday.

More information

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
P.O. Box 3757
Dublin, OH 43016

New hire reporting form

Child Support

More information

Treasurer of Virginia
P.O. Box 570
Richmond, VA 23218-0570

Other

Local taxes

N/A

Reciprocal states

Kentucky, Maryland, Pennsylvania, Washington D.C., and West Virginia

Disability insurance

N/A

Last Updated

12/21/2023

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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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