What is the state minimum wage? 

  • $9.75/hour
  • In Virginia, all 14-15 year old workers are required to obtain an Employment Certificate (Work Permit) and have limits on hours they can work. 

What do I need to know about state withholding tax?

  • Virginia has entered into reciprocity agreements with other states for individuals who earn income in states other than their states of residence
    • The agreements allow those individuals to be taxed only by their state of residence on income, provided that certain conditions are met.
    • Terms of the agreements eliminate a nonresident’s liability for Virginia income tax, as well as the requirement for withholding from payments made for services performed in Virginia.
  • Current reciprocity agreements affect Virginia withholding requirements for residents of the following states:
    • Kentucky, the District of Columbia, Maryland, West Virginia and Pennsylvania
  • More information and provisions for the reciprocity agreements can be found here.
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • Form VA-4 – Commonwealth of Virginia, Department of Taxation – Personal Exemption Worksheet

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 8,000
  • 2020 New Employer UI Rate – 2.5%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online
  • Complete and submit paper form for reporting to:
  • Virginia New Hire Reporting Center
    PO Box 3757
    Dublin, OH 43016
  • Fax: (800) 688-2680
  • Phone: (800) 979-9014

How do I submit Child Support payments?

  • Register and remit payments online
  • Mail payments to:
    Division of Child Support Enforcement P.O. Box 570
    Richmond, VA 23218-0570
  • Phone: (800) 468-8894
  • Email: askdcse@dss.virginia.gov

Additional Resources:

Virginia Department of Labor Virginia Employment Commission
Virginia Tax Department Virginia Labor Laws – Employer Info
Child Support – Payment Options for Employers Income Tax Withholding – Guide for Employers

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