Virginia payroll tax and registration guide

  • Updated

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

  • State Employer Identification Number and state/local tax IDs
  • Tax rates - State tax offices set these rates based on the type, age, and size of your business
  • TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

  • Register with state agencies and get the tax IDs you need within minutes
  • Manage all your government accounts in one place using Middesk's intuitive platform
  • Stay compliant by managing agency mail and notices from your Middesk dashboard
  • Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk

 

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Virginia Employers.

  • Information OnPay needs from you

    Use this checklist to make sure you’ve covered everything required to set up your account as a Virginia employer, so OnPay can accurately file and pay taxes on your behalf:

    All Virginia employers What is this?
    Make sure your business is registered with the Virginia Department of Taxation

    Allows your business to file and pay taxes in Virginia
    More info >

    Make sure your business is registered with the Virginia Employment Commission

    Allows your business to pay required unemployment insurance in Virginia
    More info >

    Provide OnPay with your Virginia Tax ID and deposit schedule

    The employer identification number issued by the Virginia Department of Taxation
    More info >

    Provide OnPay with your Virginia Unemployment ID

    A 10-digit number unique to your account with the Virginia Employment Commission
    More info >

    Provide OnPay with your Virginia Unemployment (SUI) Rate

    A tax rate you receive annually from the Virginia Employment Commission
    More info >

  • Taxes and filings OnPay handles for Virginia Employers

    Withholding Tax

    Form VA-5

    Employer Return of VA Income Tax Withheld for Monthly and Seasonal Filers

    - Monthly

    Form VA-15

    Employer Voucher for Payment of VA Income Tax Withheld Semiweekly

    - Semiweekly

    Form VA-16

    Quarterly Reconciliation of VA-15 Payments and Return of VA Income Tax Withheld - Semiweekly Filers

    - Quarterly

    Form VA-6

    Annual or Final Summary of VA Income Tax Withheld Return

    - Annual

    Form VA-W

    W-2/1099 Transmittal

    - Annual

    Unemployment Insurance Tax

    VEC-FC-21/20

    Virginia Quarterly Payroll and Tax Report

    - Quarterly

    VEC-FC-21

    Virginia Quarterly Payroll and Tax Report - Additional Page

    - Quarterly

    Other

    New Hire Report

    Virginia Report of New Hires

    - As required


Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in Virginia, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in Virginia, you will need to register your business with the Virginia Department of Taxation and the Virginia Employment Commission. This must be completed for OnPay to be able to file and pay your Virginia taxes.

 

Withholding Tax Account Number

Existing Virginia Employer: 

  • Existing employers can find their Withholding Tax Account Number on notices received from the VA Employment Commission
  • If you can't locate this document or account number, call the Virginia Department of Taxation at (804)-367-8037 to request it

New Virginia Employer: Register with the Virginia Department of Taxation 

  • Register with the Virginia Tax Online Services for Businesses

  • This process will register you for both your Department of Taxation and Employment Commission IDs

  • For questions regarding the registration, contact the Department of Taxation at (804)-367-8037

  • New employers generally have a rate of 2.5% (including the 0.20% fund building charge and 0.03% pool cost charge) for SUTA with a wage base of $8,000

 

Unemployment Account Number and Tax Rate

Updated January 1, 2025

Existing Virginia Employer: 

  • You can find your Unemployment Account Number on a tax rate notice or a quarterly contribution and wage report (Show me→)
  • Your Unemployment Tax Rate can be found in the State Unemployment Insurance (SUI) notice that you receive from the VA Employment Commission
  • The employer contribution rate for SUTA can range from 0.1% - 6.2% (including the 0.20% fund building charge and 0.03% pool cost charge) with a wage base of $8,000

New Virginia Employer: Register with the Virginia Employment Commission

  • Register with the Virginia Tax Online Services for Businesses
  • This process will register you for both your Department of Taxation and Employment Commission IDs
  • For questions regarding the registration, contact the Department of Taxation at (804)-367-8037
  • New employers generally have a rate of 2.5% (including the 0.20% fund building charge and 0.03% pool cost charge) for SUTA with a wage base of $8,000

 

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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