Paying Employees in Virginia
Virginia 2021 Minimum Wage: $7.25/hour increasing to $9.50/hour eff 5.1.2021
Virginia Overtime Rules: 1.5 x’s the regular rate for non-exempt employees for hours worked over 40 in a workweek
Virginia Paystub Requirements:
- The name and address of the employer.
- The number of hours worked during the pay period.
- The rate of pay.
- The gross wages earned by the employee during the pay period.
- The amount and purpose of any deductions
How often do you have to pay employees in Virginia?
- Salaried employees must be paid at least once per month
- Hourly employees must be paid every two weeks or twice per month
When is an employee’s final check due in Virginia?
- Voluntary resignation – next regular payday
- Involuntary termination – next regular payday
Virginia Withholding Tax Registration
Wages subject to Virginia Withholding Tax
- Wages earned for work performed in Virginia that’s not eligible for an exemption
- Virginia resident wages that don’t qualify for an exemption for services performed outside of Virginia
- Virginia resident pension or annuity payments that aren’t eligible for an exemption
Virginia Employee’s Withholding Exemption Certificate
- Kentucky, Maryland, Pennsylvania, Washington DC and West Virginia
Virginia Withholding Tax Due Dates
- Due quarterly by the last day of the month following the quarter end if liability is less than $100 per month
- Due monthly by the 25th of the following month if liability is more than $100 but less than $1,000
- Due semiweekly if liability is $1,000 or more
Virginia Unemployment Tax
Virginia Unemployment Tax Registration
Virginia Unemployment Tax Employer Liabilities
- New employer rate: 2.5% (plus add-ons)
- 2021 Wage Base: $8,000
Virginia Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
Virginia New Hire Reporting
- Virginia New Hire Reporting Center
PO Box 3757
Dublin, OH 43016
- Phone: 800-979-9014
- Fax: 800-688-2680
- Report online
Virginia Child Support
- Division of Support Enforcement
Department of Social Services
PO Box 570
Richmond, VA 23218-0570
- Phone: 800-468-8894
- Pay online