Virginia Payroll Tax and Labor Laws

Get your Virginia State Tax ID Number 

Click HERE to obtain State Tax and Unemployment ID  

Note: Virginia utilizes one joint application to receive two separate IDs, one for State Income Tax and one for State Unemployment Insurance filings.  

Virginia Wage and Hour Laws 

Minimum Wage 

Virginia’s minimum wage rate is currently $12.00 per hour.  

For more information on Virginia’s minimum wage rate rules, please click HERE.  

Overtime 

Virginia law requires most employers to follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency 

Virginia’s pay frequency statute requires employers to pay employees on a regular schedule with salaried employees paid at least once per month and hourly employees paid at least once every two weeks or twice in each month.  

For more information on Virginia’s pay frequency statute, please click HERE.  

Virginia Unemployment

Taxable Wage Base ($000s):                                      $8,000 

New Employer Rate (% Taxable Wages):         2.53% In State New Employer, 6.23% Out of State Contractor

(rates include surcharges)  

Virginia Income Tax Withholding 

Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation.  

Virginia State Resources 

Virginia Tax Department  

Virginia Department of Labor and Industry  

Virginia Employment Commission  

Virginia SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024