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