BanditAI
File Virginia Payroll
Taxes Online in Minutes
Easily file Virginia payroll tax forms including new hire reports,
withholding tax returns, and unemployment insurance filings —
all from one secure platform.
Form NHR
Deadline: Within 20 days of hire
Form VA-5M
Deadline: 25th day of the following month
Form VA-5Q
Deadline: Apr 30, Jul 31, Oct 31,
Jan 31
Form FC 20/21
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Virginia Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance
Stay compliant with Virginia payroll tax filing requirements for new hire reporting, withholding tax, annual reconciliation,
and unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All employers and/or labor organizations, out-of-state employers with business operations in the State of Virginia are required to report all newly hired or rehired employees who live or work in Virginia. State and federal laws require employers to report paid individuals regardless of whether or not the individuals are considered employees by federal tax code standards. |
|
Within 20 days of the employee’s hire or rehire date |
Monthly Withholding Return
|
Employers with average monthly withholding tax liability of at least $100, but less than $1,000, must file Form VA-5M. Form VA-5M must be filed for each month, even if there is no tax due. |
|
Form VA-5M is filed monthly and is due by the 25th day of the month following the month in which the taxes were withheld (for example, the January return is due by February 25). |
Quarterly Withholding Return (Form VA-5Q) |
Employers with average monthly withholding tax liability less than $100, must file Form VA-5Q. Form VA-5Q must be filed for each quarter even if there is no tax due. |
Form VA-5Q is filed by the last day of the month following the end of each quarter:
|
|
Unemployment Insurance Wage Report (FC 20/21) |
All Virginia employers with one or more employees file Form FC 20/21 to report quarterly unemployment insurance contributions to the Virginia Employment Commission (VEC). Reports are required even when no wages are paid. |
|
Form UI-3/40 is filed by the last day of the month following the end of each quarter:
|
File Virginia Payroll Forms with Confidence
Simplify Virginia payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.
Virginia Annual Withholding Reconciliation Form VA-6
Understand Virginia’s annual withholding reconciliation requirements and stay compliant with year-end employer reporting obligations.
| Filing Requirement | Form VA-6, Employer’s Annual or Final Summary of Virginia Income Tax Withheld, is used to reconcile the total Virginia income tax withheld during the year with the withholding payments previously submitted to Virginia Tax. It also serves as the annual transmittal for employee Forms W-2 and certain 1099 forms reporting Virginia withholding. |
|---|---|
| Due Date | January 31st of the following year. |
| What to Include | Total Virginia wages paid, total Virginia income tax withheld, withholding payments made during the year, and copies/electronic submission of Forms W-2 and applicable 1099s issued to employees or payees. |
| Filing Method | Electronic filing through Virginia Tax eForms, Web Upload, or approved payroll/tax software is strongly encouraged and may be required for many employers filing W-2s or large volumes of withholding records. |
Simplify your VA-6 filing with TaxBandits
Information Required to File
Know what information you need to file Virginia payroll forms accurately.
What to Report in a New Hire?
- Employee full name
- Address
- Social Security Number
- Hire date
- Employer FEIN
- Employer address and contact information
What to Report on Forms VA-5M & VA-5Q?
- Virginia withholding account number
- Total wages paid
- Virginia income tax withheld
- Monthly or quarterly withholding totals
- Employer identification details
What to Report on
Form FC 20/21?
- Employer account number
- Employee wage details
- Quarterly taxable wages
- Unemployment contribution amounts due
- Number of covered employees
- Employer tax rate
How to file Payroll Tax Forms with the State of Virginia?
Create a free TaxBandits account and follow these simple steps to e-file your Virginia forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding Forms VA-5M, VA-5Q, and unemployment insurance Form FC 20/21.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
-
Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding Forms VA-5M, VA-5Q, and unemployment insurance Form FC 20/21.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with Virginia today—TaxBandits makes it quick and easy!
Virginia Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
| Withholding Form (VA-5Q or VA-5M) | $5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
| Unemployment Wage Report (Form FC 20/21) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding,
and Unemployment
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
While Virginia law does not explicitly specify penalties for late new hire reporting, states have the option of imposing civil monetary penalties on employers who fail to report new hires. | Use Virginia New Hire Reporting Center: To correct an incorrect or rejected new hire report in Virginia, employers must submit the corrected data directly through the Virginia New Hire Reporting Center or by updating the previously submitted employee file if you are using batch electronic uploads. |
Forms VA-5M & VA-5Q |
Late-Filing (or Not-Filing) Penalty: If you don’t file Form VA-5M or VA-5Q by the due date, you may be charged a penalty of 6% of the tax due for each month (or part of a month) the return is late, up to a maximum of 30%. A minimum penalty of $10 applies even if no tax is due. Late-Payment Penalty: If you file your return on time but fail to pay the withheld tax by the due date, you’ll be charged a late payment penalty of 6% per month (up to a maximum of 30%) on the unpaid tax. Returned Payment Penalty: If your payment is not honored by the bank, a $35 returned payment penalty may apply. |
Use Virginia’s eForms portal: Follow the steps below to correct Form VA-5M (Monthly) or VA-5Q (Quarterly):
|
Form FC 20/21 |
Late Filing Penalty: If the FC-20/FC-21 reports are filed after the due date, a $100 late filing penalty is assessed. Late Payment Penalty: If the tax payment is not made by the due date, a $35 fee may be charged if the payment is declined by the financial institution. Interest Charges: Interest is assessed at a rate of 1.5% per month on any unpaid tax from the due date until the payment is made. |
Use Form FC-34: Virginia employers who have previously submitted Quarterly Tax and Payroll Reports (Forms FC-20 and FC-21) may need to correct errors such as incorrect wages, tax amounts, or employee records. To make amendments, file Form FC-34, Combined Amended Quarterly Tax and Wage Report. |
Beyond State Payroll Filing: Simplifying All Your
Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
Virginia employers must report newly hired, rehired, and returning employees within 20 days of the employee’s hire date.
Yes. Virginia encourages employers to submit reports electronically through the Virginia New Hire Reporting Center.
Yes. Employers with employees working in multiple states have two reporting options:
- Report newly hired employees to each individual state where employees work, following that state’s reporting requirements, or
- Select one state to electronically report all newly hired employees under the federal multi-state reporting program
If selecting one reporting state, the employer must notify the U.S. Department of Health and Human Services (HHS) of the designated reporting state.
Form VA-5M is filed by employers assigned monthly withholding filing schedules, while Form VA-5Q is filed by employers assigned quarterly filing schedules.
Form VA-6 is the Virginia Employer’s Annual or Final Summary of Virginia Income Tax Withheld. It is used to reconcile withholding taxes reported and paid throughout the year and submit annual wage reporting information.
Virginia employers may file withholding returns electronically through Virginia Tax Online Services, approved payroll software providers, or other approved electronic filing methods.
- Form VA-5M: Due monthly by the 25th day of the following month
- Form VA-5Q: Due quarterly by April 30, July 31, October 31, and January 31
- Form VA-6: Due annually by January 31
Virginia employers liable for unemployment insurance taxes must file quarterly unemployment tax and wage reports, even if no wages were paid during the quarter.
Yes. Virginia employers may electronically file unemployment tax and wage reports through the Virginia Employment Commission eForms system.
The Virginia Employment Commission (VEC) assigns unemployment contribution rates annually based on the employer’s experience rating and unemployment claims history.
Annual Taxable Wage Base (2026)
For 2026, Virginia unemployment insurance taxes apply only to the first $8,000 of each employee’s wages during the calendar year.
Wages paid above the taxable wage base are not subject to additional Virginia unemployment insurance tax.
Contribution Rates (2026)
Virginia unemployment tax rates are assigned annually by VEC:
- New Employer Rate
New Virginia employers are generally assigned an initial base tax rate of 2.5% (plus applicable add-on charges) until eligible for an experience-based rate.
- Experienced Employer Rates
For experienced employers, base tax rates generally range from 0.1% to 6.2%, before additional pool cost and fund-building charges are applied.
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