Virginia payroll taxes

State income tax: Progressive Virginia withholding based on your VA Form W-4 (or employer’s state onboarding form) and current state tables.
Local income tax: Virginia cities and counties do not levy wage-based local income taxes on employees.
Unemployment Insurance (UI/SUI): Employer-paid; employees do not pay Virginia UI from wages.
Other state programs: No statewide employee-paid disability or paid family leave payroll tax at the paycheck level.
FICA (federal): Social Security and Medicare withholding—see details below.
Federal income tax (FIT): Withheld using IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce FIT/state taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, etc.

How Your Virginia Paycheck Works

Start with gross pay (salary or hourly × hours; include overtime when due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to get taxable wages.
Apply FICA (Social Security up to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Virginia state withholding using VA withholding tables and your state elections.
Employer separately pays SUI/UI—this does not reduce your check.
Subtract post-tax deductions to arrive at net pay.

Virginia Income unemployment tax rate — 10 Years Data

Employees do not pay Virginia Unemployment Insurance from wages. Employers contribute on a taxable wage base at new-employer or experience rates. Values below are illustrative; confirm each year’s notice and wage base.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$8,000	~2.5%	~0.1%–6.2%
2017	0%	No	$8,000	~2.5%	~0.1%–6.2%
2018	0%	No	$8,000	~2.5%	~0.1%–6.4%
2019	0%	No	$8,000	~2.5%	~0.1%–6.4%
2020	0%	No	$8,000	~2.5%	~0.1%–6.6%
2021	0%	No	$8,000	~2.5%	~0.1%–6.8%
2022	0%	No	$8,000	~2.5%	~0.1%–6.8%
2023	0%	No	$8,000	~2.5%	~0.1%–7.0%
2024	0%	No	$8,000	~2.5%	~0.1%–7.2%
2025	0%	No	$8,000	~2.5%	~0.1%–7.4%

Virginia salary threshold

Virginia follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and the applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — Virginia (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$71,500
2016	$73,800
2017	$76,400
2018	$79,500
2019	$81,300
2020	$84,000
2021	$90,200
2022	$95,600
2023	$98,400
2024	$100,200

Virginia Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Virginia has no municipal wage-based income taxes. Your paycheck typically lists federal withholding, Virginia state income tax, FICA, and any benefit or court-ordered deductions. Because there are no local wage taxes, moving between Virginia cities or counties usually does not change payroll withholding beyond state and federal calculations.

Local income tax table (employee wage tax)

City/County	Local Wage/Income Tax	Notes
Statewide (Virginia)	None	No municipal/county percentage-of-wages tax on employees

Virginia Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule).
Minimum wage: Virginia sets a statewide minimum (often above federal). Confirm the rate effective for your pay period.
Pay frequency: Employers must maintain regular, established paydays (weekly/biweekly/semimonthly common); final-pay deadlines apply at separation.
Breaks/meals: Follow federal/state standards; minors and certain industries may have additional protections.

Additional Virginia forms

Virginia Employee Withholding Certificate (VA state W-4) — sets state withholding elections.
Federal Form W-4 — controls federal withholding.
UI Employer Registration & Rate Notice — Virginia Employment Commission account setup and SUI rate assignment.
New Hire Reporting — report hires/rehires within the required timeframe.
Required workplace posters — wage/hour, unemployment, safety, and federal postings.

FAQs — Virginia Salary Paycheck Calculator

How do I use a Virginia Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your federal W-4 and Virginia withholding details, plus pre-/post-tax deductions. The calculator applies FICA, federal withholding, and Virginia state withholding to estimate per-pay and annual take-home.

Does any Virginia city take a local income tax from wages?

No. Virginia municipalities do not levy wage-based local income taxes. Your stub generally shows federal, state, FICA, and deductions only.

Do Virginia employees pay unemployment insurance from wages?

No. Virginia UI is employer-funded. Employees will not see a VA UI deduction line on their pay stubs.

Which form controls my Virginia state withholding?

Your Virginia Employee Withholding Certificate controls state withholding. Update after life events, multiple jobs, or major changes in income.

What salary makes me exempt from overtime in Virginia?

Virginia follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold and duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in Virginia payroll?

They’re subject to federal supplemental methods, FICA, and Virginia state withholding. Enter bonuses as supplemental pay to apply the correct methods.

Can I add an extra Virginia withholding amount per paycheck?

Yes. Request a flat extra state amount on your Virginia certificate and mirror that in the calculator to preview impact on take-home.

How do pre-tax benefits (401(k), HSA, FSA) affect Virginia and federal taxes?

Pre-tax benefits reduce federal and Virginia taxable wages and may reduce FICA depending on the plan, increasing take-home pay.

Are Roth 401(k) contributions pre-tax?

No. They are post-tax and do not reduce payroll taxable wages today. Enter them as post-tax deductions.

Why did my net change mid-year without a raise?

You may have reached the Social Security wage base, stopping Social Security withholding for the rest of the year while Medicare continues.

How are tips treated for Virginia payroll?

Reported tips are taxable for FIT, FICA, and Virginia withholding. Include tips in estimates to avoid under-withholding.

Does Additional Medicare tax apply in Virginia?

Yes—this is federal. Employees pay an extra 0.9% above $200,000 of wages; employers do not match it.

Can student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes in the calculator?

Enter YTD wages and taxes so the calculator tracks the Social Security cap and aligns federal and Virginia withholding with cumulative earnings.

How are PTO payouts taxed?

PTO cash-outs are taxable wages subject to FIT, FICA, and Virginia state income tax. If paid separately, employers may use supplemental methods.

What if I live in DC or Maryland but work in Virginia?

Withholding generally follows the work state. VA withholding applies to VA-sourced wages; your resident jurisdiction may grant credits for tax paid to Virginia.

Can I claim exempt from Virginia withholding?

Only if you meet Virginia criteria (e.g., no state liability last year and none expected this year). Otherwise use standard elections or add a specific extra amount.

What pay frequency should I select?

Use your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages per period and tracks annual caps like Social Security.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal and state limits and timelines apply.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run traditional (pre-tax) and Roth (post-tax) scenarios to see near-term net-pay differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and net pay.

Virginia Salary Paycheck Calculator