| The Virginia State Agency that oversees the | | | | The information can be sent as a W4 or |
| collection and reporting of State income | | | | equivalent by mail, fax or electronically. |
| taxes deducted from payroll checks | | | | |
| is:Department of Taxation | | | | There is no penalty for a late report in |
| | | | Virginia.The Virginia new hire-reporting |
| Division of Income Tax Withholding | | | | agency can be reached at 800-979-9014 or |
| | | | 804-771-9733 or on the web at does not allow |
| P.O. Box 27264 | | | | compulsory direct depositVirginia requires |
| | | | the following information on an employee's |
| Richmond, VA 23261-7264 | | | | pay stub:Gross and Net Earnings |
| | | | |
| (804) 367-8037 | | | | straight time and overtime pay |
| | | | |
| requires that you use Virginia form "VA-4, | | | | hours worked |
| Employee's Virginia Income Tax Withholding | | | | |
| Exemption Certificate" instead of a Federal | | | | purpose of deductions (upon request) |
| W-4 Form for Virginia State Income Tax | | | | |
| Withholding.Not all states allow salary | | | | itemized deductionsVirginia requires that |
| reductions made under Section 125 cafeteria | | | | employee be paid no less often than monthly- |
| plans or 401(k) to be treated in the same | | | | salaried employees and hourly employees |
| manner as the IRS code allows. In Virginia | | | | earning 150% of state's average weekly wage, |
| cafeteria plans are not taxable for income | | | | if they agree; semimonthly or biweekly-hourly |
| tax calculation; not taxable for unemployment | | | | employees.In Virginia there are no statutory |
| insurance purposes. 401(k) plan deferrals | | | | requirements concerning the lag time between |
| are not taxable for income taxes; taxable for | | | | when the services are performed and when the |
| unemployment purposes.In Virginia | | | | employee must be paid.Virginia payroll law |
| supplemental wages are required to be | | | | requires that involuntarily terminated |
| aggregated for the state income tax | | | | employees must be paid their final pay by |
| withholding calculation.You must file your | | | | their next regular payday and that |
| Virginia state W-2s by magnetic media if you | | | | voluntarily terminated employees must be paid |
| are have at least 250 employees and are | | | | their final pay by the next regular |
| required to file your federal W-2s by | | | | payday.Deceased employee's wages of $15,000 |
| magnetic media.The Virginia State | | | | must be paid to the surviving spouse; if |
| Unemployment Insurance Agency is:Virginia | | | | none, distributees no less than 60 days after |
| Employment Commission | | | | death; no qualification of estate.Escheat |
| | | | laws in Virginia require that unclaimed wages |
| Liability Section | | | | be paid over to the state after one year.The |
| | | | employer is further required in Virginia to |
| P.O. Box 1358 | | | | keep a record of the wages abandoned and |
| | | | turned over to the state for a period of 5 |
| Richmond, VA 23218 | | | | years.There is no provision in Virginia law |
| | | | concerning tip credits against State minimum |
| (804) 786-1485 | | | | wage.In Virginia the payroll laws covering |
| | | | mandatory rest or meal breaks are only that |
| State of Virginia taxable wage base for | | | | minors under 16 must have 30 minutes rest |
| unemployment purposes is wages up to | | | | after five hours of work.There is no |
| $8000.00.Virginia requires Magnetic media | | | | provision in Virginia law concerning record |
| reporting of quarterly wage reporting if the | | | | retention of wage and hour records therefore |
| employer has at least 250 employees that they | | | | it is probably wise to follow FLSA |
| are reporting that quarter.Unemployment | | | | guidelines.The Virginia agency charged with |
| records must be retained in Virginia for a | | | | enforcing Child Support Orders and laws |
| minimum period of four years. This | | | | is:Division of Child Support Enforcement |
| information generally includes: name; social | | | | |
| security number; dates of hire, rehire and | | | | Department of Social Services |
| termination; wages by period; payroll pay | | | | |
| periods and pay dates; date and circumstances | | | | 730 E. Broad St. |
| of termination.The Virginia State Agency | | | | |
| charged with enforcing the state wage and | | | | Richmond, VA 23219 |
| hour laws is:Department of Labor and Industry | | | | |
| | | | (804) 692-1900 |
| Labor and Employment Law Division | | | | |
| | | | * has the following provisions for child |
| 13 South 13th St. | | | | support deductions:When to start Withholding? |
| | | | Next payday after service. |
| Richmond, VA 23219 | | | | |
| | | | When to send Payment? Within 4 days of |
| (804) 371-2327 | | | | Payday if EFT is used. |
| | | | |
| minimum wage in Virginia is $5.15 per | | | | When to send Termination Notice? |
| hour.There is also no general provision in | | | | "Promptly" |
| Virginia State Law covering paying overtime | | | | |
| in a non-FLSA covered employer.Virginia State | | | | Maximum Administrative Fee? $5 per |
| new hire reporting requirements are that | | | | payment. |
| every employer must report every new hire and | | | | |
| rehire. The employer must report the | | | | Withholding Limits? Federal Rules under |
| federally required elements of:Employee's | | | | CCPA. |
| name | | | | |
| | | | Please note that this article is not updated |
| Employee's address | | | | for changes that can and will happen from |
| | | | time to time.Charles J. Read, CPA has been in |
| Employee's social security number | | | | the payroll, accounting and tax business for |
| | | | 30 years, the last fifteen in private |
| Employer's name | | | | practice. Mr. Read is the author of "How to |
| | | | Start a New Business".For Professional |
| Employers address | | | | Payroll services at a Budget Price go to a |
| | | | Paperless Payroll Company.Go to For a full |
| Employer's Federal Employer Identification | | | | service payroll service bureau with CPA's on |
| Number (EIN) This information must be | | | | staff.See an excerpt of Mr. Read's interviews |
| reported within 20 days of the hiring or | | | | from William Shatners "Heartbeat of America" |
| rehiring. | | | | television show on the websites linked above. |
| | | | |