Virginia Payroll Resource

Virginia Payroll Done Right

Federal payroll rules, state-specific taxes, wage and hour law, and filing deadlines, explained in plain English for Virginia small business owners, not accountants.

Why Virginia Payroll Compliance Matters

Federal + State Obligations

Every employer owes federal payroll taxes, FICA and FUTA, on top of whatever Virginia requires, whether that's state income tax withholding, unemployment insurance, or another state-specific program.

Wage & Hour Rules

Minimum wage, overtime, final paycheck timing, and pay stub requirements can all differ from the federal baseline. Getting the Virginia-specific rule wrong is one of the most common (and costly) payroll mistakes.

Deadlines & Penalties

Late deposits, missed filings, and new-hire reporting misses each carry their own penalties. Knowing the Virginia filing calendar in advance is the easiest way to avoid them.

Latest Virginia Guides

View all guides →

How to Do Payroll in Virginia

Learn how to do payroll in Virginia: get an EIN, register with the Virginia Department of Taxation and VEC, handle VA-4 withholding, and file on time.

Virginia New Employer Registration

How to register as a new employer in Virginia for 2026: EIN, Virginia Department of Taxation withholding account, VEC SUI account, and workers' comp.

Virginia Payroll Agencies

Official Virginia payroll agency directory for employers: tax registration, unemployment insurance, new-hire reporting, and wage-and-hour contacts in one place.

What Employers Say About the National Payroll Giants

Trustpilot ratings are public and updated continuously. ADP: 1.2/5 from 12,000+ reviews. Paychex: 1.3/5 from 4,000+ reviews.

ADP ★ 1.2 / 5 Trustpilot

“Called four times about a billing error. Each rep told me to call back. Still unresolved after six weeks.”

  • 45+ minute hold times reported routinely
  • Billing errors and unauthorized charges
  • Reps don't have account history when you call
  • Difficult to exit contracts
Paychex ★ 1.3 / 5 Trustpilot

“They misfiled our 941 and then charged us a correction fee. Support transferred me three times. Nobody owned the problem.”

  • Tax filing errors: employers pay to fix them
  • Transferred repeatedly, no resolution
  • Continues billing after cancellation
  • Pricing complexity and hidden fees

Virginia Payroll Quick Facts (2026)

Minimum wage$12.77
State income tax withholdingForm VA-4
SUI new-employer rate2.5%
SUI taxable wage base$8,000
Payday frequency ruleHourly employees must be paid at least twice a month or every two weeks; salaried employees at least once a month (Code of Virginia 40.1-29).
New-hire reporting deadline20 days

Verified 2026-07 against official Virginia sources.

Recommended Payroll Software for Virginia

Gusto handles federal and Virginia payroll taxes automatically — state withholding, unemployment insurance filings, W-2s, and more. Trusted by 300,000+ small businesses.

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Virginia Payroll Requirements: What Employers Need to Know

Every Virginia employer owes federal payroll taxes: Social Security and Medicare withholding under FICA, and federal unemployment tax (FUTA), regardless of what Virginia itself requires. On top of that federal baseline, most states layer on their own obligations: income tax withholding, state unemployment insurance (SUI), and in some cases disability or paid-leave programs. Whether each of these applies, and at what rate, depends on Virginia law. The first step for any new employer is registering with the right state agencies before running the first payroll. Our new employer payroll setup checklist walks through that process.

Minimum wage and overtime rules start with the federal Fair Labor Standards Act (FLSA), but Virginia may set a higher minimum wage, stricter overtime triggers, or additional rules around tipped employees and meal or rest breaks. Overtime is generally 1.5 times the regular rate after 40 hours in a workweek under federal law, though some states calculate it differently. The FLSA employer guide covers the federal floor that every employer must meet before layering on Virginia-specific requirements.

Final paycheck timing, new hire reporting deadlines, and pay stub requirements also vary by state. Missing a new hire report or paying a final check late can trigger penalties even when the payroll math itself was correct. New hires must be reported to the state's new hire registry, typically within a short window of the hire date, and every employer needs a state UI account number before the first unemployment filing is due.

For ongoing compliance, most employers file federal Form 941 quarterly, deposit federal withholding on a schedule based on prior-year liability, and file state withholding and unemployment returns on whatever schedule Virginia assigns. Our federal payroll compliance checklist lays out the recurring tasks by frequency: new hire, every payroll, monthly, quarterly, and annual.

Rates, wage bases, and deadlines change from year to year and are specific to Virginia. See the guides below for current Virginia figures, or check directly with your state's revenue and labor agencies before filing.

Frequently Asked Questions

What payroll taxes do employers pay in Virginia?

Employers in Virginia pay federal payroll taxes: Social Security and Medicare (FICA) and federal unemployment tax (FUTA), plus any state-level payroll taxes that apply, such as state income tax withholding and state unemployment insurance (SUI). Rates and wage bases vary and change annually, so always confirm current figures with your state's labor and revenue agencies.

What is the minimum wage in Virginia?

Minimum wage in Virginia is set by a combination of federal and state law, and the higher of the two rates always applies. Rates are reviewed regularly and can change from year to year, so check your state labor department's website for the current figure before running payroll.

Where do I register for payroll in Virginia?

New employers generally need a federal Employer Identification Number (EIN) from the IRS, plus registration with Virginia's revenue department for state income tax withholding (where applicable) and its labor or workforce agency for state unemployment insurance. See our Virginia guides for step-by-step registration instructions.

Legal & Tax Disclaimer

This site is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently and may not be reflected here. Always consult a qualified attorney, CPA, or HR professional familiar with Virginia law before making payroll or compliance decisions for your business.