Sources checked:
Quick answer. Virginia: $8,000 SUTA wage base (2026); 2.5% new employer rate; new hires reported in 20 days; $13.75 minimum wage from January 1; paid sick leave required; no adult meal break rule; final pay by the next payday if fired. 16 of 20 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Virginia 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
VEC's Filing Unemployment Taxes and registration page.
Source: Virginia Employment Commission (VEC), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check VEC: FAQs, Employer UI Tax.
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ConfirmedTaxable wage base for 2026 (the latest published)
$8,000 per employee in 2026.
DOL table, effective January 2026.
Source: VEC: FAQs, Employer UI Tax, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.5% for a new employer.
2.50% per the DOL table.
Source: VEC: FAQs, Employer UI Tax, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
VEC: April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day.
Source: VEC: FAQs, Employer UI Tax, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate.
Source: Virginia Tax: Form VA-4, checked November 2026
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. Their residents can give you Form VA-4 (Form VA-4).
Virginia has reciprocity with District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia.
Source: Virginia Tax: Reciprocity, checked November 2026 · More: Virginia tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the hire or re-hire date.
- Who: Anyone who lives or works in Virginia whom the employer expects to pay, even for one day; rehires.
- Independent contractors: yes, report them too. Since July 1, 2020, new independent contractors (and former contractors paid again after at least 60 consecutive days without payment) must be reported within 20 days of the contract start.
- How: online, electronic file, mail, fax. Mail PO Box 3449, Trenton, NJ 08619; fax (800) 688-2680.
Source: Virginia New Hire Reporting Center: FAQs, checked November 2026 · More: First hire checklist for Virginia
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ConfirmedWorkplace posters
Virginia Employment Commission lists the required posters.
Source: Virginia Employment Commission: Required Posters for Virginia Employers, checked November 2026 · More: First hire checklist for Virginia
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Not confirmedE-Verify for private employers
Not confirmed — check Code of Virginia 40.1-11.2: Participation in E-Verify program.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$12.77 an hour.
$12.77 from January 1, 2026 (Code of Virginia section 40.1-28.10).
Source: Code of Virginia section 40.1-28.10: Minimum wages, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
Rises to $13.75 an hour on Friday, January 1, 2027.
Code of Virginia section 40.1-28.10: $13.75 from January 1, 2027, then $15.00 on January 1, 2028 (HB1/SB1, signed April 9, 2026).
Source: Code of Virginia section 40.1-28.10: Minimum wages, checked November 2026 · More: Minimum wage by state 2027
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Not confirmedTipped employees
Not confirmed — check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026).
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Paid Sick Leave (Va. Code 40.1-33.6:1 to 40.1-33.6:7, effective July 1, 2027); home health workers under Va. Code 40.1-33.3 to 40.1-33.6. Yes: a statewide paid sick leave law covers private employers.
- Accrual: At least 1 hour of paid sick leave for every 30 hours worked, accruing from the start of employment.
- Yearly limit: No more than 40 hours accrued or used in a year, unless the employer chooses a higher limit.
- Small employers: Phased in by size: employers with 50 or more employees from July 1, 2027, 25 or more from January 1, 2028, and 1 or more from January 1, 2029. The new article also covers state and local government employers. Home health workers stay under the earlier law, which turns on the job rather than employer size.
- Carryover: Paid sick leave carries over to the year after the year it was accrued.
- Notice to employees: Employers must notify employees of their rights in writing and through required posting. An employer that requires notice of the need to use paid sick leave must provide a written policy.
- From Thursday, July 1, 2027: 50 or more employees (from July 1, 2027).
Source: Code of Virginia, Title 40.1, Chapter 3, Article 2.1:1, Paid Sick Leave (Virginia Legislative Information System), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No break or meal period requirement unless the employee is under 16.
No, unless the employee is under the age of 16.
Source: Virginia DOLI: Virginia labor laws, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No break requirement unless the employee is under 16.
No, unless the employee is under the age of 16.
Source: Virginia DOLI: Virginia labor laws, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
Minors under 16 can't work more than 5 hours in a row without at least 30 minutes for lunch. A shorter break doesn't interrupt the 5 hours. (Ages: under 16.)
without an interval of at least 30 minutes for a lunch period
Source: Virginia DOLI: Virginia labor laws, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Employers with more than two part-time or full-time employees; a subcontractor's employees count toward the total.
more than two part-time or full-time employees
- Owners and officers: A sole proprietor with no employees or subcontractors needn't carry it. A single-member LLC member isn't covered unless they elect it. Corporate officers and LLC managers are employees and are the only ones who can reject coverage.
- Poster: Covered employers post the Employer's Workplace Notice (Form 1) at the place of business, or on their website if they have no physical location.
- Check a policy: Use the commission's Insurance Coverage Search by business name or FEIN; it doesn't show self-insured employers.
Source: Frequently Asked Insurance Questions for Employers (Virginia Workers' Compensation Commission), checked November 2026 · More: Virginia workers' comp
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ConfirmedIf there's no coverage
A civil penalty of up to $250 for each day of noncompliance, to a maximum of $50,000 plus collection costs.
Source: Frequently Asked Insurance Questions for Employers (Virginia Workers' Compensation Commission), checked November 2026 · More: Virginia workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On or before the date the employee would have been paid for the work if employment had continued.
Upon termination of employment an employee shall be paid all wages or salaries due him
Source: Va. Code 40.1-29: Time and medium of payment, checked November 2026 · More: Final paycheck laws by state
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Not confirmedFinal pay when an employee quits
Not confirmed — check Va. Code 40.1-29: Time and medium of payment.
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ConfirmedFor a laid-off employee: the state's work search rule
At least 2 job searches or contacts for work each week, within the week claimed, unless VEC advises otherwise.
Source: VEC: Your unemployment benefit rights and responsibilities, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
File W-2 and 1099 statements with Virginia Tax when they reflect Virginia income tax withheld; you do not need to file W-2s or 1099s if there is no Virginia withholding.
- W-2s: January 31 (with Form VA-6)
- 1099s: January 31 (with Form VA-6)
- Annual reconciliation: Form VA-6, Employer's Annual or Final Summary of Virginia Income Tax Withheld Return, due January 31.
- Electronic filing: All employers must file all returns, including W-2s and 1099s, and make all payments electronically.
Source: Virginia Tax: Form VA-6 and instructions (Rev. 09/26), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage rises to $13.75 an hour | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Form VA-6 with W-2s and 1099s Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Thursday, July 1, 2027 | Paid sick leave: 50 or more employees (from July 1, 2027) | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check VEC: FAQs, Employer UI Tax
- E-Verify for private employers: check Code of Virginia 40.1-11.2: Participation in E-Verify program
- Tipped employees: check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)
- Final pay when an employee quits: check Va. Code 40.1-29: Time and medium of payment
Virginia kit
Virginia Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Virginia unemployment tax wage base for 2027?
Not confirmed in our data files. Check VEC: FAQs, Employer UI Tax (https://vec.virginia.gov/node/434). The latest published base is $8,000 per employee in 2026.
How soon must a Virginia employer report a new hire?
Within 20 days of the hire or re-hire date.
What is the Virginia minimum wage in 2027?
Rises to $13.75 an hour on Friday, January 1, 2027. Code of Virginia section 40.1-28.10: $13.75 from January 1, 2027, then $15.00 on January 1, 2028 (HB1/SB1, signed April 9, 2026).
Does Virginia require paid sick leave?
Paid Sick Leave (Va. Code 40.1-33.6:1 to 40.1-33.6:7, effective July 1, 2027); home health workers under Va. Code 40.1-33.3 to 40.1-33.6. Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour of paid sick leave for every 30 hours worked, accruing from the start of employment.
When is a final paycheck due in Virginia?
If the employer ends the job: On or before the date the employee would have been paid for the work if employment had continued.
Does Virginia require state W-2 or 1099 filing?
File W-2 and 1099 statements with Virginia Tax when they reflect Virginia income tax withheld; you do not need to file W-2s or 1099s if there is no Virginia withholding. W-2s: January 31 (with Form VA-6) 1099s: January 31 (with Form VA-6)
Do Virginia employers need workers' comp?
Employers with more than two part-time or full-time employees; a subcontractor's employees count toward the total.
Related: Employer compliance by state · 2027 changes for employers