Virginia Payroll

Did you know that Virginia employers are exempt from withholding requirements for certain nonresident employees who live in the District of Columbia, Kentucky, Maryland, Pennsylvania, or West Virginia, and who commute daily to work in Virginia and receive wages for services performed in Virginia for an employer within the geographical limits of Virginia?

Virginia Income Tax Withholding

Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation.

Virginia Benefits

Virginia Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
No	No

Virginia does not have a voting time leave law.

Virginia Compensation

Employees covered by Virginia's minimum wage law must be paid $5.15 an hour.

All employees of employers with at least four workers (including the employer's spouse, parent, or child) are covered except for:

• employees covered by the Fair Labor Standards Act;
• outside salespersons on commission;
• farm laborers or employees;
• persons whose earning capacity is impaired by physical or mental disability;
• employees working in primarily public-supported charitable institutions;
• cab drivers and operators;
• individuals employed on a piece-rate basis;
• employees under age 16 or over age 64;
• full-time students under age 18 not employed more than 20 hours a week; and
• students of any age enrolled in a full-time work study program or the equivalent at an educational institution.

Virginia Payroll

Employers covered by Virginia's wage payment law must pay salaried employees at least once a month and hourly employees at least biweekly or twice a month.

Virginia Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,000	2.57 - 6.27	None	Calendar Year 2007

Helpful Links for Virginia Payroll

Virginia Department of Taxation
P.O. Box 1880
Richmond, Virginia 23282
(804) 367-8037

Virginia Department of Labor and Industry
Powers-Taylor Building
13 South 13th Street
Richmond, Virginia 23219
(804) 371-2327

Virginia Employment Commission
P.O. Box 1358
Richmond, Virginia 23218
(804) 786-4359

Virginia Laws

Tax Forms and Publications