Virginia payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Virginia, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $12.77 | Code of Virginia 40.1-28.10, Minimum wages (opens in a new tab) | |
| Next change | $13.75 | Code of Virginia 40.1-28.10, Minimum wages (opens in a new tab) | |
| Tipped employees, cash wage | No state figure; tips count toward the minimum wage | Code of Virginia 40.1-28.9, Definitions; determining wage of tipped employee (opens in a new tab) | |
| Rises with inflation | NoYes from January 1, 2029 | Code of Virginia 40.1-28.10, Minimum wages (opens in a new tab) | |
| Local rates | One statewide rate. Neither DOLI nor the Virginia Minimum Wage Act (40.1-28.10) names a city or county rate. | Virginia Department of Labor and Industry, Payment of Wage (FAQs) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Virginia Paid Family and Medical Leave Insurance Program
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Virginia Employment Commission (VEC) (opens in a new tab) | Code of Virginia 60.2-801, Paid family and medical leave insurance program (opens in a new tab) | |
| Status | Contributions start April 1, 2028 | Code of Virginia 60.2-801, Paid family and medical leave insurance program (opens in a new tab) | |
| Total rate | Not yet set | Code of Virginia 60.2-806, Contributions (opens in a new tab) | |
| Employee share | Not yet set | Code of Virginia 60.2-806, Contributions (opens in a new tab) | |
| Employer share | Not yet set | Code of Virginia 60.2-806, Contributions (opens in a new tab) | |
| Wage cap | Not yet set | Code of Virginia 60.2-806, Contributions (opens in a new tab) | |
| Small employers | 10 or fewer employees: no employer share | Code of Virginia 60.2-806, Contributions (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 3 employeesRegularly more than two part-time or full-time employees in the same business; subcontractors' employees in the same trade count toward the total | Virginia Workers' Compensation Commission, Workers' Compensation Insurance Information for Employers (opens in a new tab) | |
| State fund | None; private insurers | Virginia Workers' Compensation Commission, Workers' Compensation Insurance Information for Employers (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Virginia
Employer taxes and contributions on one employee's pay in Virginia, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $190.39
- First check of the year
- Cost per check
- $2,498.08
- Pay included, first check
- Cost per year
- $64,632.00
- Pay included
Not in the total: Virginia unemployment (not confirmed); Virginia Paid Family and Medical Leave Insurance Program, employer share (contributions start April 1, 2028).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Virginia unemployment | Not confirmed | Not in the total | Code of Virginia 60.2-526, General provisions (tax rate computation) (opens in a new tab); Code of Virginia 60.2-229, Wages (opens in a new tab) | |
| Virginia Paid Family and Medical Leave Insurance Program, employer share | Contributions start April 1, 2028 | Not in the total | Code of Virginia 60.2-801, Paid family and medical leave insurance program (opens in a new tab); Code of Virginia 60.2-806, Contributions (opens in a new tab) | |
| Employer taxes and contributions | $190.39 | $4,632.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,498.08 | $64,632.00 | ||
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown. A figure that is not confirmed or not yet collected is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Virginia Employment Commission, Employers (Employer Home) (opens in a new tab)
- Code of Virginia 60.2-229, Wages (opens in a new tab)
- Code of Virginia 60.2-526, General provisions (tax rate computation) (opens in a new tab)
- Code of Virginia 60.2-516, Taxes and payments in lieu of taxes not deducted from wages (opens in a new tab)
- Code of Virginia 60.2-210, Employer (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Virginia Tax, Withholding Tax (opens in a new tab)
- Virginia Tax, Withholding Tables for Wages Paid after July 1, 2025 (PDF) (opens in a new tab)
- Virginia Tax, Income Tax Withholding Guide for Employers (Rev. 05/25, PDF) (opens in a new tab)
- Virginia Tax, Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26, PDF) (opens in a new tab)
- Code of Virginia 58.1-300, Incomes not subject to local taxation (opens in a new tab)
- Code of Virginia 40.1-28.10, Minimum wages (opens in a new tab)
- Code of Virginia 40.1-28.9, Definitions; determining wage of tipped employee (opens in a new tab)
- Virginia Department of Labor and Industry, Payment of Wage (FAQs) (opens in a new tab)
- Code of Virginia 60.2-801, Paid family and medical leave insurance program (opens in a new tab)
- Code of Virginia 60.2-806, Contributions (opens in a new tab)
- Virginia Workers' Compensation Commission, Workers' Compensation Insurance Information for Employers (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.