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Version: 1.7.3

Virginia Payroll Tax Compliance

Employers in Virginia must comply with state income tax withholding, unemployment insurance (UI), and new hire reporting obligations. Each requirement comes with specific forms, deadlines, and reporting rules established by Virginia state agencies. The sections below provide a clear overview of these obligations.

Virginia Withholding Tax Requirements​

Virginia employers are required to withhold state income tax from employee wages and file returns with the Virginia Department of Taxation.

Forms required​

Form VA-5M​
  • Filed monthly to report Virginia income tax withheld.
  • Due by the 25th day of the following month.
  • Filing is required even if no taxes are withheld.
Form VA-5Q​
  • Filed quarterly for employers whose withholding liability qualifies for quarterly filing
  • Due on the last day of the month following the end of the quarter — April 30, July 31, October 31, and January 31.
Form VA-6​
  • Filed annually as the employer’s annual reconciliation of Virginia income tax withheld.
  • Due January 31 of the following year.
Note:

TaxBandits API supports the automation of VA-5M and VA-5Q. See how it works

Virginia Unemployment Insurance (UI) Requirements​

Virginia employers are liable for unemployment insurance tax, administered by the Virginia Employment Commission (VEC). All employers with one or more employees must file quarterly reports and pay UI contributions.

Form FC-20/FC-21 (Quarterly Payroll and Tax Report) is required to report wages and calculate unemployment insurance contributions.

  • Filed quarterly — due April 30, July 31, October 31, and January 31 of the following year.
  • Required even if no wages or contributions are due (zero report)

Virginia New Hire Reporting​

Employers must report all newly hired and rehired employees to the Virginia New Hire Reporting Center within 20 days of hire. Independent contractors may also be reportable under state law.