Employer withholding

Do I need to register for withholding?

Employers need to register for Virginia withholding if they:

  • have an employee working in Virginia, or
  • pay pensions or annuities to Virginia residents.

If you employ Virginia residents, but they perform their jobs outside of Virginia, you may register for Virginia withholding as a courtesy to these employees. However, provided that you don't meet any other withholding requirements, you don't have to. 

For more information about who is an employer and an employee, please visit:

For more information about registering your business for employer withholding, please visit Register a Business in Virginia.

How much should I withhold for my employee?

Use the tax tables or the tax formula, both found in Income Tax Withholding Guidelines for Employers (link above), to determine how much to withhold for your employee.

Filing and paying

Electronic filing requirement

All withholding returns must be filed electronically.  See “How to File and Pay” below for the available filing and payment methods, based on your filing frequency.

ACH Credit

You may also make your withholding payments with ACH Credit. ACH Credit lets you initiate payments from your bank account to Virginia Tax's bank account. For more information about initiating ACH credit and set up with financial institutions, see our Electronic Payment Guide. 

Filing frequency and required forms

If your monthly withholding liability isYou are required to fileReturn typeQuarterly reconciliationAnnual reconciliation
Less than $100 per monthQuarterlyVA-5 QuarterlyNoneVA-6
More than $100 but less than $1,000 per monthMonthlyVA-5 MonthlyNoneVA-6
More than $1,000 per monthSemi-WeeklyVA-15VA-16VA-6

 

How to file and pay

Quarterly Filers

File return: VA-5 Quarterly

Returns and payments due: 

QuarterReturns Due By
Jan - MarApr 30
Apr - JunJul 31
Jul - SepOct 31
Oct - DecJan 31


File with...

...your Virginia Tax business online services account

Log in to your account

  • Pay directly from your bank account.
  • Schedule payments up to the due date.
  • Manage other account activities all from one place.
  • If you don't have an account, enroll here.

...eForms

File with eForms

  • No login required
  • Pay directly from your bank account 

...Web Upload 

Go to Web Upload

  • Best suited if you’re submitting more than a few documents or payments at one time.;
  • File based; accepts spreadsheets and zip files.
  • Schedule returns up to the due date.
  • Gives you immediate feedback if your return is accepted or rejected.
  • Find out more

 

Monthly Filers

File return: VA-5 Monthly

Returns and payments due: 25th day of each month. For example, the January return is due February 25.

File with...

...your Virginia Tax business online services account

Log in to your account

  • Pay directly from your bank account.
  • Schedule payments up to the due date.
  • Manage other account activities all from one place.
  • If you don't have an account, enroll here.

...eForms

File with eForms

  • No login required
  • Pay directly from your bank account 

...Web Upload 

Go to Web Upload

  • Best suited if you’re submitting more than a few documents or payments at one time.;
  • File based; accepts spreadsheets and zip files.
  • Schedule returns up to the due date.
  • Gives you immediate feedback if your return is accepted or rejected.
  • Find out more
Semi-Weekly Filers

In this section

Semi-weekly withholding returns

File return: VA-15

Returns and payments due: 

If the payday your liability exceeds $500 falls on aFile your VA-15 by the following
Wednesday, Thursday, or FridayWednesday
Saturday, Sunday, Monday, or TuesdayFriday


For more information about semi-weekly withholding, please see our Income Tax Withholding Guidelines for Employers.

File with...

...your Virginia Tax business online services account

Log in to your account

  • Pay directly from your bank account.
  • Schedule payments up to the due date.
  • Manage other account activities all from one place.
  • If you don't have an account, enroll here.

...eForms

File with eForms

  • No login required
  • Pay directly from your bank account 

...Web Upload 

Go to Web Upload

  • Best suited if you’re submitting more than a few documents or payments at one time.;
  • File based; accepts spreadsheets and zip files.
  • Schedule returns up to the due date.
  • Gives you immediate feedback if your return is accepted or rejected.
  • Find out more

Quarterly reconciliation

File return: VA-16

Returns and payments due: 

QuarterReturns Due By
Jan - MarApr 30
Apr - JunJul 31
Jul - SepOct 31
Oct - DecJan 31


File with...

...your Virginia Tax business online services account

Log in to your account


...eForms

File with eForms


...Web Upload 

Go to Web Upload

 

Annual Reconciliation for All Filers

All withholding return filers are required to file an annual reconciliation. Most employers will file Form VA-6. Certain "household employers" have an alternative method available to them. Visit Household Employers Annual Reporting Option below for more information.

File return: VA-6

Returns and payments due: 

  • January 31, or
  • within 30 days of the final payment of wages by your company.

File with...

...your Virginia Tax business online services account

Log in to your account

  • Pay directly from your bank account.
  • Schedule payments up to the due date.
  • Manage other account activities all from one place.
  • If you don't have an account, enroll here.

...eForms

File with eForms

  • No login required
  • Pay directly from your bank account 

...Web Upload 

Go to Web Upload

  • Best suited if you’re submitting more than a few documents or payments at one time.;
  • File based; accepts spreadsheets and zip files.
  • Schedule returns up to the due date.
  • Gives you immediate feedback if your return is accepted or rejected.
  • Find out more
Household Employers Annual Reporting Option

If you employ someone whose job is exclusively to provide domestic service in your private home, as defined in the Federal Employment Tax Regulations., you have the option to file and pay the Virginia tax withheld from those employees on an annual basis. 

The annual filing provision is a filing option for qualified employers. It does not establish a new requirement for withholding. 

File return: VA-6H

Return and payments due: Jan 31 

File with...

...your Virginia Tax business online services account

Log in to your account

  • Pay directly from your bank account.
  • Schedule payments up to the due date.
  • Manage other account activities all from one place.
  • If you don't have an account, enroll here.

...eForms

File with eForms

  • No login required
  • Pay directly from your bank account 

 

W-2 and 1099 Filing Guidelines

Do I need to send Virginia Tax copies of the W-2s and 1099s I issue?

Do your W-2s and 1099s report Virginia withholding?

  • If yes, you must file copies with Virginia Tax
  • If no, you don't have to send us copies.

How to file W-2s and 1099s

W-2s and 1099s due: Jan 31

Important: Failure to file your withholding information by the due date may cause significant delays in processing a number of your employees' and retirees' tax returns as we will need to verify their identity and return information.

File with...

...Web Upload

Go to Web Upload

  • Best suited if you’re submitting more than a few documents at one time.
  • File based; multiple file types accepted, files often created using payroll software.
  • Schedule returns up to the due date.
  • Gives you immediate feedback if your return is accepted or rejected.
  • Find out more

...eForms

Filing your W-2s and 1099s is separate from filing your Annual Reconciliation (Form VA-6/VA-6H). Both are due January 31. For more information about Form VA-6, see Annual Reconciliation for All Filers above. For more information about Form VA-6H, see Household Employers Annual Reporting Option above.

For assistance with filing W-2s and 1099s

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