State guide
How to Register for Virginia Payroll Taxes
Have a dedicated tax manager register you with the VEC and Virginia Tax, or work through the guide below on your own.
Last updated:
At a glance
2 agencies: VEC and Virginia Tax
2.5% new employer UI base rate
$8,000 UI wage base
Electronic filing only
Done for you
VEC and Virginia Tax, both handled
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Virginia that means the VEC and Virginia Tax, each tracked until its account is open.
- One named tax manager from start to finish
- FC-27 and withholding registration filed with you
- Filing frequency and first due dates confirmed
- Account numbers delivered before your first payroll
Real, hands-on help from a person who knows both Virginia agencies. Take it on its own or with managed payroll.
Quick answer
Virginia payroll tax registration at a glance
Virginia employers deal with two agencies. The Virginia Employment Commission (VEC) handles unemployment insurance, and you register with it online through iFile/iReg by completing the FC-27 Report to Determine Liability. Virginia Tax handles income tax withholding, and you should register for a withholding account before you start withholding from wages.
A new employer's unemployment rate starts at a 2.5% base rate plus add-ons, applied to the first $8,000 of each employee's wages. Withholding uses graduated rates from 2% to 5.75%, and every return and payment goes in electronically.
Who must register
Who registers in Virginia
Each agency applies its own test.
| If this describes you | Virginia expects |
|---|---|
| You have employees in Virginia | Register with the VEC so it can determine whether you owe state UI tax |
| You owe federal unemployment tax, or had a $1,500 quarterly payroll or an employee in 20 weeks of a calendar year | You are liable for Virginia UI tax (general employers) |
| You pay wages to one or more employees in Virginia | Withhold Virginia income tax and register a withholding account |
| You regularly employ more than two people, part-time or full-time | Carry Virginia workers' compensation coverage |
Registration steps
How to register in Virginia
Do the VEC and Virginia Tax in parallel.
- Register with the VEC in iFile/iReg. Follow the prompts to complete the FC-27, Report to Determine Liability. The same online account lets you update your profile and file FC-21 payroll and FC-20 tax reports. A mailed FC-27 is the fallback.
- Register for a Virginia Tax withholding account online before your first withholding. If your first payment comes due before you are registered, Virginia Tax asks for the payment with Form R-1 and a letter naming the period.
- Note the filing status Virginia Tax assigns. It is based on your expected withholding: quarterly, monthly or semi-weekly.
- Collect a VA-4 from each employee on the day employment begins.
- Report each new hire and new independent contractor to the Virginia New Hire Reporting Center within 20 days.
Two agencies, two logins
Virginia rewards getting the order right
Register for withholding before you withhold, then keep the VEC and Virginia Tax calendars straight.
On your own
- Answering the FC-27 liability questions alone
- Waiting to learn your filing frequency
- Tracking VA-5, VA-15 and VA-16 rules
With your PayAdvisors tax manager
- Your tax manager prepares both registrations with you
- We confirm each assigned schedule
- You get a single Virginia calendar
Handled by your tax manager.
Prepare
What to gather first
A short list for both agencies.
- Federal EIN and legal business name
- Date of your first Virginia payroll and expected wages per quarter
- Number of employees working in Virginia
- Owner, officer or LLC manager details
- A bank account for electronic payments
Accounts
What you will have afterward
Two accounts, two filing calendars.
- A VEC employer account, used for quarterly FC-20 and FC-21 reports.
- A Virginia Tax withholding account with an assigned filing frequency that is reviewed every year.
- An initial UI base rate of 2.5% plus add-ons until you qualify for a calculated rate.
2026 numbers
Virginia payroll tax rates for 2026
Your exact UI rate is assigned by calendar year.
| Item | 2026 figure |
|---|---|
| New employer UI base rate | 2.5% plus add-ons |
| UI base rate range | Normally 0.1% to 6.2% |
| UI taxable wage base | First $8,000 per employee per year |
| Withholding formula brackets | 2%, 3%, 5% and 5.75% of annualized taxable income |
| Standard deduction in the withholding formula | $8,750 |
| Minimum wage | $12.77 an hour from January 1, 2026 |
Pitfalls
Virginia mistakes to avoid
Most are about timing and coverage.
- Assuming a single owner is exempt from workers' compensation. Corporate officers and LLC managers count as employees, and Virginia has no waiver form for sole proprietors.
- Filing withholding on paper. Virginia withholding returns and payments must be filed and paid electronically.
- Missing the 3 banking day window. Semi-weekly filers owe a VA-15 payment within 3 banking days once withholding exceeds $500 on a federal cutoff date.
- Forgetting contractors on new hire reports. Virginia requires new independent contractors to be reported too.
- Skipping the VEC because you are small. Any business with employees in Virginia must register so the VEC can decide liability.
Related duties
Other Virginia employer obligations
Plan for these alongside registration.
- Workers' compensation. Mandatory for employers that regularly employ more than two part-time or full-time employees, with no waivers. See the VWC employer sheet.
- New hire reporting. Within 20 days of hire or rehire, and within 20 days of the start of a new independent contractor's contract.
- Minimum wage. $12.77 in 2026, rising to $13.75 on January 1, 2027 and $15.00 on January 1, 2028.
- Paid Family and Medical Leave. The VEC will set the 2028 contribution rate by October 1, 2027. Payroll contributions begin April 1, 2028, and benefits start December 1, 2028.
Filing calendar
Virginia deadlines after registration
Your schedule depends on how much you withhold.
- Quarterly withholding filers (under $100 a month): VA-5 and payment by the last day of the month after each quarter.
- Monthly filers ($100 to $999 a month): VA-5 by the 25th of the following month.
- Semi-weekly filers (more than $1,000 a month): VA-15 payments, plus a VA-16 reconciliation each quarter.
- VA-6 annual summary: due January 31, filed electronically with all W-2s and 1099s.
- VEC: quarterly UI tax reports and payments through eForms, Employer Self Service or Web Upload.
Official links
Virginia agency links
Official forms, rates and guidance.
Virginia registration questions
How do I register for Virginia payroll taxes?
Register with the Virginia Employment Commission in iFile/iReg (form FC-27) and open a withholding account with Virginia Tax online before you start withholding.
When is a Virginia employer liable for unemployment tax?
When it owes federal unemployment tax, or a general employer has a $1,500 quarterly payroll or an employee in 20 weeks of a calendar year.
What UI rate does a new Virginia employer pay?
An initial base rate of 2.5% plus add-ons on the first $8,000 of each employee's wages, until the VEC can calculate an experience rate.
How often do I file Virginia withholding?
Quarterly under $100 a month, monthly from $100 to $999 and semi-weekly above $1,000, with the annual VA-6 due January 31.
Can I file Virginia withholding on paper?
No. Withholding returns and payments must be filed and paid electronically.
I am the only employee of my S corporation. What do I need in Virginia?
If you take wages, you need a withholding account and a VEC registration, and corporate officers count as employees for workers' compensation. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
When does Virginia require workers' compensation?
When you regularly employ more than two part-time or full-time employees, counting officers, LLC managers and family members who work.
When does Virginia paid family leave start?
Payroll contributions begin April 1, 2028, and the VEC will set the first rate by October 1, 2027.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from the Virginia Employment Commission, Virginia Tax, the Virginia Workers' Compensation Commission and the Department of Labor and Industry. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Virginia with you
A dedicated tax manager registers you with the VEC and Virginia Tax, confirms your filing frequency and hands you every account number before your first payroll.
About this guide
Last verified and sources
Last verified October 26, 2026 against the Virginia Employment Commission, Virginia Tax, the Virginia Workers' Compensation Commission, the Department of Labor and Industry and the Virginia New Hire Reporting Center. This guide is general information, not tax or legal advice.
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- West Virginia payroll tax registration guide
- Washington, DC payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
Sources
- Virginia Employment Commission, Am I required to pay unemployment tax as an employer?
- Virginia Employment Commission, How do I register my business now that I have employees?
- Virginia Employment Commission, How are tax rates assigned?
- Virginia Employment Commission, What is the wage base for each employee?
- Virginia Employment Commission, Employers
- Virginia Tax, Withholding Tax
- Virginia Tax, Withholding Tax FAQs
- Virginia Tax, Income Tax Withholding Guide for Employers (PDF, Rev. 10/26)
- Virginia Workers' Compensation Commission, Workers' Compensation Insurance Information for Employers (PDF)
- Virginia New Hire Reporting Center, Frequently Asked Questions
- Virginia Department of Labor and Industry, Payment of Wage (minimum wage)
- Virginia Department of Labor and Industry, Minimum Wage Rate Increasing Effective January 1, 2026
- Virginia Employment Commission, Paid Family and Medical Leave