Payroll Virginia Unique Aspects of Virginia Payroll Law and Practice
Below is a MRR and PLR article in category Business -> subcategory Other.
Payroll in Virginia: Key Aspects of State Payroll Law and Practices
Overview
Understanding Virginia payroll involves navigating unique state-specific laws and regulations. This article provides insights into these aspects, covering tax withholding and reporting, unemployment insurance, wage and hour laws, and child support withholding.
Tax Withholding and Reporting
Virginia Department of Taxation
- Address: Division of Income Tax Withholding, P.O. Box 27264, Richmond, VA 23261-7264
- Phone: (804) 367-8037
- Website: [tax.virginia.gov](http://www.tax.virginia.gov/)
State Income Tax
- Use VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate, instead of the Federal W-4 for state tax purposes.
- Section 125 cafeteria plans are exempt from income tax but taxable for unemployment insurance.
- 401(k) contributions are not taxed for income purposes but are taxed for unemployment.
Supplemental Wages
- Must be aggregated for state income tax calculations.
W-2 Filing
- Employers with 250+ employees must submit W-2s via magnetic media if required federally.
Unemployment Insurance
Virginia Employment Commission
- Address: Liability Section, P.O. Box 1358, Richmond, VA 23218
- Phone: (804) 786-1485
- Website: [vec.virginia.gov](http://www.vec.virginia.gov/vecportal/)
Taxable Wage Base
- Applies to wages up to $8,000.
Reporting Requirements
- Employers with 250+ employees must report wage data quarterly using magnetic media.
- Records must be kept for a minimum of four years, including detailed employee and wage information.
Wage and Hour Laws
Department of Labor and Industry
- Address: Labor and Employment Law Division, 13 South 13th St., Richmond, VA 23219
- Phone: (804) 371-2327
- Website: [dli.state.va.us](www.dli.state.va.us/)
Minimum Wage
- Set at $5.15 per hour.
Overtime and Pay Frequency
- No specific overtime provisions for non-FLSA employers.
- Payment frequencies vary by employee type, with options for monthly, semimonthly, or biweekly intervals.
New Hire Reporting
- Employers must report new hires and rehires within 20 days. Information can be submitted via W-4 form or electronically.
Payment Regulations
- No mandatory direct deposit.
- Pay stubs must include detailed earnings and deductions information.
- Final pay for terminated employees must be given by the next regular payday.
Record Retention
- Follow FLSA guidelines due to the absence of specific state law.
Child Support Withholding
Division of Child Support Enforcement
- Address: Department of Social Services, 730 E. Broad St., Richmond, VA 23219
- Phone: (804) 692-1900
- Website: [dss.state.va.us/division/childsupp](www.dss.state.va.us/division/childsupp)
Deductions
- Begin withholding child support by the next payday after notice.
- Send payments within four days if using EFT.
- Follow federal CCPA rules for withholding limits.
Final Notes
This article is a general guide and may not reflect the most recent legal changes. Stay updated with state agencies for the latest information.
You can find the original non-AI version of this article here: Payroll Virginia Unique Aspects of Virginia Payroll Law and Practice.
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