Virginia Compliance and Regulatory Resources

Paychex helps simplify HR compliance with key resources like our enhanced HR library and automated compliance notifications. Learn more about Virginia regulations like workplace retirement programs, minimum wage, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*
5.75%
2026 VA Withholding Tables

State Unemployment Taxable Wage Base Limit
$8,000

State Unemployment Rate Range for Employers
0.10% to 6.20%

State Unemployment New Employer Rate
2.50% In-State New Employer; 6.20% Out-of-State Contractor

State Hourly Minimum Wage
$12.77, special rules apply to minimum wage standards in VA. Refer to state laws.

State Minimum Wage for Tipped Employees
$2.13 (Special rules apply to minimum wage standards in VA. Refer to state laws.)
VA wage and hour information

Paid Family Leave

Employers can purchase private insurance plans to offer employees a paid family leave benefit.

Coverage can be a separate PFL policy, included in a group disability policy, or added as a PFL rider to a disability insurance policy.

VA Department of Labor and Industry

Amount of leave available is dependent on carrier’s plan offerings, and might be variable based on the reason for the leave.

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

All Taxpay^® clients are required to have an active Virginia Withholding and Unemployment Insurance (SUI) Tax account number to file electronically with Virginia Tax and Virginia Employment Commission (VEC).

Register a New Business

Visit the Virginia Tax Online Services for Businesses website and select New business? Register your business here.
- Register for a Withholding Tax Account and Unemployment Insurance (UI) Tax account.
- Refer to the Business Registration Tutorial video for assistance.
Complete the steps for the registration.
Your new Tax IDs may arrive at different times.
- Withholding Tax ID:
  - Available immediately after completing the registration.
  - Account Number format: 30XXXXXXXXXFXXX (15 Digits)
  - 30 + Federal EIN (9 digits) + F + 3 digits (typically 001)
- SUI Tax ID:
  - Allow up to three weeks to receive the SUI Tax ID
  - Account Number format: XXXXXXXXXX (10 Digits)
  - If documentation from the State is lists ID with 12 digits, drop the first two zeros before entering ID number in the system.
Enter your new account number in your Paychex Flex^® account and email your registration confirmation documents to your Paychex Service Professional.
- Refer to Updating Tax IDs for instructions on how to update the information in the application.

Finding an Existing ID

If you have a Virginia Tax IDs but aren’t sure what it is, you should be able to find it on:

Any correspondence from the Virginia Tax and Virginia Employment Commission.
Previously filed returns.

Additional Resources

Pay Transparency

Effective July 1, 2026, all employers with operations in Virginia will be subject to expanded pay transparency and wage history requirements under HB 636 and SB 215. The pay transparency provisions stipulate that employers must set a wage or salary range in good faith and disclose the wage, salary, or range of either in all public and internal postings for jobs, transfers, and promotions.

The laws also prohibit employers from:

Seeking wage or salary history of a prospective employee
Using wage or salary history of a prospective employee as part of consideration of the individual's employment
Relying on wage or salary history to set compensation after hiring an individual
Denying an interview, as well as failing to hire, employ, or promote someone for refusing to provide a wage or salary history or if an individual requests a wage or salary range
Retaliating against a prospective or current employee who does not want to provide wage or salary history or who asks for a wage or salary range

State-Facilitated Retirement Programs

RetirePath Virginia

Visit our retirement hub to learn more

Workplace Safety

VOSH
Virginia operates an OSHA-approved state plan covering most private-sector workers and all state and local government workers within the state Federal OSHA covers most workers not covered under the state plan.

Workers' Compensation

Coverage is mandatory for employers with three (3) or more employees
Officers go toward the employee count even if they are excluded
Contractors who use sub-contractors; the sub-contractors are counted as employees even if they have their own coverage