Virginia State Tax Information

Withholding Requirements:

  • Register as an employer by completing form R-1 or online by clicking here
  • Employee’s Income Tax Withholding Exemption Certificate: Form VA-4
  • Withholding Method = Formula
  • Supplemental Rate = Withhold at 5.75% of the total

Local Taxes:

None

State Unemployment Insurance (SUI):

Benefit ratio formula

  • Wage base is $8,000 for 2019
  • Rates range from 0.11% to 6.21% for 2019
  • New employers use 2.51% to 6.21% for 2019 (includes a pool-cost charge of 0.01%
  • Foreign contractors use 6.21% in 2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - The Federal minimum wage rate applies.
Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Virginia New Hire Reporting form to:

Virginia New Hire Reporting Center

PO Box 3757
Dublin, Oh 43016 
Phone: 800-979-9014 
Fax: 800-688-2680

To report online click here

Remit Withholding for Child Support to:

Division of Support Enforcement 
Department of Social Services 
PO Box 570
Richmond, VA 23218-0570
Phone: 800-468-8894

to report online click here

Reciprocal States:

Kentucky, Maryland, Pennsylvania, Washington DC, West Virginia