Virginia payroll tax and registration guide

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