--- title: "Virginia SUTA 2027: $8,000 Wage Base, 2.5% New Rate | MCC" description: "Virginia SUTA 2027: wage base $8,000, new employer rate 2.5%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-virginia-2027" --- Free guide · State payroll tax # Virginia unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Short answer.** Code of Virginia s. 60.2-229(B)(1): "Subsequent to December 31, 1990, for purposes of taxes only," wages exclude remuneration "that is greater than $8,000 and is payable during any calendar year to an individual by any employer". The amount is fixed in statute with no end date, so 2027 is $8,000. New employers pay 2.5%. $8,000 taxable wages per employee for 2027 ## Unemployment tax at a glance 2027 wage base $8,000 (unchanged) 2026 wage base DOL table, effective January 2026. New employer rate 2.5%. 2.50% per the DOL table. Rate range 0.1%–6.2% (2026). US DOL table, effective January 2026. Employee share None for unemployment insurance on the pages we read Agency Virginia Employment Commission (VEC) Registration [Register or open an account](https://vec.virginia.gov/tax-filing-registration). VEC's Filing Unemployment Taxes and registration page. ## What it costs: an example Three employees at the new employer rate of 2.5% on the $8,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included. Hiring in another state? [Employer registration in Virginia, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | Employee | Annual wages | SUTA | Base reached | FUTA | | --- | --- | --- | --- | --- | | Part time | $3,000.00 | $75.00 | Not reached | $18.00 | | Around the base | $8,000.00 | $200.00 | Q4 | $42.00 | | Above the base | $14,000.00 | $200.00 | Q3 | $42.00 | Total for the three: $475.00 state plus $102.00 federal. Run your own staff in the [SUTA and FUTA calculator set to Virginia](/bookkeeping/suta-futa-cost-calculator?state=va). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | VEC: April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day. ## Setting up the account for 2027 - Register for an unemployment tax account: VEC's Filing Unemployment Taxes and registration page. - Set the 2027 wage base of $8,000 in payroll. - Use 2.5% until your rate notice arrives; then enter the notice rate for the year. - Put the four report dates (April 30, July 31, October 31, January 31) on the calendar. - Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time. ## Official sources - [Code of Virginia s. 60.2-229: Wages; exclusions](https://law.lis.virginia.gov/vacode/title60.2/chapter2/section60.2-229/) - [VEC: FAQs, Employer UI Tax](https://vec.virginia.gov/node/434) - [VEC: Penalty for filing a quarterly report late, and weekend due dates](https://www.vec.virginia.gov/FAQs/employers/there-any-penalty-filing-my-quarterly-report-late-and-what-if-due-data-falls-weekend) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency. ## Virginia unemployment tax questions **What is the Virginia unemployment tax wage base for 2027?** $8,000 per employee, the same as 2026. Code of Virginia s. 60.2-229(B)(1): "Subsequent to December 31, 1990, for purposes of taxes only," wages exclude remuneration "that is greater than $8,000 and is payable during any calendar year to an individual by any employer". The amount is fixed in statute with no end date, so 2027 is $8,000. **What SUTA rate does a new employer pay in Virginia?** 2.5%. 2.50% per the DOL table. On a full $8,000 base that's $200.00 per employee for the year. **When are Virginia quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. VEC: April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day. **What is the range of Virginia unemployment tax rates for 2026?** 0.1%–6.2% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $8,000 base costs $496.00. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Texas SUTA 2027](/bookkeeping/suta-texas-2027) · [West Virginia SUTA 2027](/bookkeeping/suta-west-virginia-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)