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