| irginia State Agency that oversees the | | | | or rehiring.The information can be sent as a |
| collection and reporting of State income | | | | W4 or equivalent by mail, fax or |
| taxes deducted from payroll checks | | | | electronically.There is no penalty for a late |
| is:Department of TaxationDivision of Income | | | | report in Virginia.The Virginia new |
| Tax WithholdingP.O. Box 27264Richmond, VA | | | | hire-reporting agency can be reached at |
| 23261-7264(804) 367-8037 requires that you | | | | 800-979-9014 or 804-771-9733 or on the web at |
| use Virginia form"VA-4, Employee's Virginia | | | | does not allow compulsory direct deposit |
| Income Tax Withholding Exemption Certificate" | | | | Virginia requires the following information |
| instead of a Federal W-4 Form for Virginia | | | | on an employee's pay stub:Gross and Net |
| State Income Tax Withholding.Not all states | | | | Earningsstraight time and overtime payhours |
| allow salary reductions made under Section | | | | workedpurpose of deductions (upon |
| 125 cafeteria plans or 401(k) to be treated | | | | request)itemized deductionsVirginia requires |
| in the same manner as the IRS code allows.In | | | | that employee be paid no less often than |
| Virginia cafeteria plans are not taxable for | | | | monthly- salaried employees and hourly |
| income tax calculation; not taxable for | | | | employees earning 150% of state's average |
| unemployment insurance purposes. 401(k) plan | | | | weekly wage, if they agree; semimonthly or |
| deferrals are not taxable for income taxes; | | | | biweekly-hourly employees.In Virginia there |
| taxable for unemployment purposes.In Virginia | | | | are no statutory requirements concerning the |
| supplemental wages are required to be | | | | lag time between when the services are |
| aggregated for the state income tax | | | | performed and when the employee must be |
| withholding calculation. You must file your | | | | paid.Virginia payroll law requires that |
| Virginia state W-2s by magnetic media if you | | | | involuntarily terminated employees must be |
| are have at least 250 employees and are | | | | paid their final pay by their next regular |
| required to file your federal W-2s by | | | | payday and that voluntarily terminated |
| magnetic media.The Virginia State | | | | employees must be paid their final pay by the |
| Unemployment Insurance Agency is:Virginia | | | | next regular payday. Deceased employee's |
| Employment CommissionLiability SectionP.O. | | | | wages of $15,000 must be paid to the |
| Box 1358Richmond, VA 23218(804) 786-1485 | | | | surviving spouse; if none, distributees no |
| State of Virginia taxable wage base for | | | | less than 60 days after death; no |
| unemployment purposes is wages up to | | | | qualification of estate.Escheat laws in |
| $8000.00. Virginia requires Magnetic media | | | | Virginia require that unclaimed wages be paid |
| reporting of quarterly wage reporting if the | | | | over to the state after one year.The employer |
| employer has at least 250 employees that they | | | | is further required in Virginia to keep a |
| are reporting that quarter.Unemployment | | | | record of the wages abandoned and turned over |
| records must be retained in Virginia for a | | | | to the state for a period of 5 years.There is |
| minimum period of four years.This information | | | | no provision in Virginia law concerning tip |
| generally includes: name; social security | | | | credits against State minimum wage.In |
| number; dates of hire, rehire and | | | | Virginia the payroll laws covering mandatory |
| termination; wages by period; payroll pay | | | | rest or meal breaks are only that minors |
| periods and pay dates; date and circumstances | | | | under 16 must have 30 minutes rest after five |
| of termination.The Virginia State Agency | | | | hours of work.There is no provision in |
| charged with enforcing the state wage and | | | | Virginia law concerning record retention of |
| hour laws is:Department of Labor and | | | | wage and hour records therefore it is |
| IndustryLabor and Employment Law Division13 | | | | probably wise to follow FLSA guidelines.The |
| South 13th St.Richmond, VA 23219(804) | | | | Virginia agency charged with enforcing Child |
| 371-2327 minimum wage in Virginia is $5.15 | | | | Support Orders and laws is: Division of Child |
| per hour.There is also no general provision | | | | Support EnforcementDepartment of Social |
| in Virginia State Law covering paying | | | | Services730 E. Broad St.Richmond, VA |
| overtime in a non-FLSA covered employer. | | | | 23219(804) 692-1900* has the following |
| Virginia State new hire reporting | | | | provisions for child support deductions:When |
| requirements are that every employer must | | | | to start Withholding?Next payday after |
| report every new hire and rehire.The employer | | | | service.When to send Payment?Within 4 days of |
| must report the federally required elements | | | | Payday if EFT is used.When to send |
| of:Employee's nameEmployee's | | | | Termination Notice?"Promptly"Maximum |
| addressEmployee's social security | | | | Administrative Fee?$5 per payment.Withholding |
| numberEmployer's nameEmployers | | | | Limits?Federal Rules under CCPA.Please note |
| addressEmployer's Federal Employer | | | | that this article is not updated for changes |
| Identification Number(EIN) This information | | | | that can and will happen from time to time. |
| must be reported within 20 days of the hiring | | | | |