1 Virginia Department of Taxation INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS Rev. 07/14 *
2 Table of Contents Introdution... 1 Important... 1 Where to Get Assistane... 1 Online File and Pay Options... 2 Registering For a Withholding Tax Aount... 3 Who Must Register... 3 When to Register... 3 Filing Frequeny Status... 3 Your Virginia Aount Number... 3 Registration Changes... 3 When to File... 3 Virginia Withholding Tax Forms and Due Dates... 4 Who Must Withhold Virginia Inome Tax... 5 Who is an Employer... 5 Conformity to Federal Definitions... 5 Courtesy Filers... 5 Who is an Employee... 5 Taxable and Exempt Payments... 5 Payments Subjet to Withholding... 5 Payments Exempt From Withholding... 5 Payments to Nonresidents Under Reiproity Agreements... 6 Payments to Other Nonresidents... 6 Partially Exempt Employment... 6 Employee Withholding Exemption Certifiates... 6 Use of Exemption Certifiates... 6 Filing Exemption Certifiates... 6 Claiming Exemptions... 6 Additional Withholding... 7 Exemption From Withholding... 7 How to File and Pay the Tax... 7 Eletroni Filing and Payment Requirements... 7 How Often to File... 7 Semi-Weekly Filing... 7 Monthly Filing... 7 Quarterly Filing... 8 Seasonal Filing... 8 Annual Summary... 8 Adjustments to Returns... 8 Late Filing Penalty... 8 Late Payment Penalty... 8 Interest... 8 Reord Keeping Requirements... 9 How to Compute the Tax... 9 Tax Tables and Formula... 9 Determining the Payroll Period... 9 Using the Daily or Misellaneous Withholding Table... 9 Nonperiodi Payments... 9 Other Methods for Computing the Tax Formula for Computing Tax to be Withheld Example Tax Tables...11
3 Introdution This publiation ontains general information regarding the withholding of Virginia inome tax from wages. You should use this booklet as a referene guide, not as a substitute for the o`mplete tax law provided by the Code of Virginia or the regulations and publi douments published by the Department. Important Due Date Change The due date for the Employer s Annual Summary of Virginia Inome Tax Withheld (Form VA-6 or Form VA-6H) along with required wage statements (Forms W-2 and 1099) has been hanged to January 31. This will allow for the faster and more seure proessing of inome tax refunds. If a business loses, these forms must be filed within 30 days after the last month in whih wages were paid. Where to Get Assistane Visit our website at to: download forms and instrutions get filing information review answers to frequently asked questions the Department your questions Call our Central Offie. The telephone number is (804) Tenemos serviios disponible en Español. 1
4 Online File and Pay Options The Virginia Department of Taxation offers three free online filing and ACH Debit payment options. Eah option allows you to shedule your payment on a date that you speify and provides immediate filing and payment onfirmation. If you prefer to make payments by ACH Credit, use Business ifile or Web Upload to submit the required reoniliation Forms VA-6 and/or VA-16, as appliable. See below for details. 1. eforms an easy option for all taxpayers. Whether you have little to no omputer experiene or you are an expert, eforms is the easiest and fastest way to file and pay eletronially. Prepare your return without having to enroll or login Fill in the fields on a return that looks just like the paper return, with eforms performing some of the alulations for you Save time by storing your aount and banking information for your next filing Go to 2. Business ifile for the taxpayer who wants to do more than file and pay eletronially. From updating ontat and address information to adding new business loations, Business ifile provides full servie online aount maintenane. Enroll and login with the user ID and password that you selet Save time by storing your aount and banking information for your next filing File returns and make payments eletronially, with ifile performing the alulations for you View up to 14 months of your filing history Form W-2 filing is not available through Business ifile Go to 3. Web Upload for the taxpayer with omputer experiene. With this option, you an send tax return and payment files from your omputer diretly to the Department. Enroll and login with the user ID and password that you selet Use a variety of file types, inluding Exel View up to 24 months of uploaded file information Form W-2 filing is available through Web Upload Go to All of the Department s online servies are free, easy to use, seure, and available 24/7 at 2
5 Registering for a Withholding Tax Aount Who Must Register You must have a Virginia withholding aount if you have an employee who is earning inome while in Virginia. This inludes a person or business that pays wages or salaries for servies performed in Virginia or pays pensions or annuities to Virginia residents. Visit our website at to register your business. You may also register with the Virginia Employment Commission (VEC) at the same time you register your business online with the Department. Registering online has many advantages. It is fast, easy, seure, and most of all redues errors. You also have the ability to save your registration and omplete it at a later time. If you prefer to register on paper, omplete Form R-1 (Registration Appliation). For faster proessing, provide all of the requested information. When to Register You should register your business before you begin withholding wages. If you have not registered by the date that your first tax payment is due, send the payment with Form R-1 and a letter explaining what period the payment overs. Filing Frequeny Status If your estimated total withholding is: You are required to file: $300 or less per quarter quarterly $301 to $2,999 per quarter monthly $3,000 or more per quarter semi-weekly After you have registered, your aount will be reviewed eah year and your filing status adjusted aordingly. If your filing frequeny hanges, you will reeive a letter of notifiation for the appropriate filing frequeny. Filing status hanges are effetive on January 1 of eah year and remain in effet until the following January 1. For businesses that are operating on a seasonal basis or paying wages or salaries only during ertain months of the year, omplete the Seasonal Business setion when registering using ireg or on Form R-1. Your business will be assigned a seasonal filing status. Your Virginia Aount Number The Virginia aount number assigned by the Department will serve as the identifiation number for your withholding tax aount and for your other major business tax aounts. Please use your aount number on any returns, heks, or orrespondene that you send to us. Beause your registration information also inludes your Federal Employer s Identifiation Number (FEIN), it is helpful if you also inlude that number on forms and orrespondene. If the Internal Revenue Servie assigns a new FEIN to your business beause of a reorganization, hange in business type, or hange of ownership, you must file Form R-1 and obtain a new Virginia aount number. You should have only one Virginia aount number. If you have more than one aount number and do not know whih one is orret, please ontat us at (804) If you aquire another employer s business, do not use that employer s aount number. Instead, omplete Form R-1 and file it with a statement explaining the hange in ownership. Registration Changes Report all hanges to your business by updating your aount online at You an make any of the following hanges: Update Addresses End Liability for a Speifi Tax Type Update Contats Add a new Tax Type to an Existing Aount Close your Business If you prefer to submit hanges on paper, submit Form R-3, whih an be downloaded from the Department s website at Do not use Form R-3 to report a name hange that results from a hange in ownership. Instead, file Form R-3 to lose the former owner s aount and file Form R-1 to obtain a Virginia aount number for the new owner. In the ase of a orporate merger, a opy of the merger statement should be attahed to Form R-3. When to File For timely filing, your return must be postmarked or reeived on or before the due date. Eletroni Filing - Use eforms, ifile and Web Upload. When filing online, your return and payment will be reeived immediately and you an shedule your payment to be debited on a future date. Be sure to file by the due date to avoid late filing penalties and interest. Filing by Mail - When a payment or return is submitted by mail or ommerial delivery servie, it will be onsidered timely provided that either the envelope shows a postmark or bears a onfirmation of shipment on or before midnight of the day the return is required to be filed. Visit the Department s website, to learn more. 3
6 ireg Form Title Desription Online Registration R-1 Registration Appliation Virginia Withholding Tax Forms and Due Dates Employer Forms Used to register your business for withholding tax online at our website - Used to register your business for withholding tax. The form is available on the Department s website at R-3 Registration Change Request VA-5 VA-15 VA-16 Used to report a hange of name or address, or to notify the Department that an employer is no longer liable for withholding. File before the effetive date of the hange. If you do not have Form R-3, send a letter to the Department. Employer s Return of Virginia Inome Tax Withheld Used by quarterly, monthly and seasonal filers. Quarterly returns are due on April 30, July 31, Otober 31, and January 31. Monthly returns are due by the 25th day of the following month. Seasonal returns are due on the same dates as monthly returns, for eah month that the business has employees. Employer s Payment of Virginia Inome Tax Withheld Used by semi-weekly filers. Payments are due within three banking days of any federal utoff date (generally Tuesdays and Fridays) if the aumulated tax liability exeeds $500. If the due date falls within three days of the due date for Form VA-16, the payment must be made with the Form VA-16 submission. Employer s Payments Quarterly Reoniliation and Return of Virginia Inome Tax Withheld Used by semi-weekly filers to reonile payments for eah alendar quarter. VA-6 VA-6H VA-4 VA-4P Employer s Annual Reoniliation of Virginia Inome Tax Withheld Annual or final summary of payments for the year. Form VA-6 is due by January 31 eah year or within 30 days after the last payment of wages. Forms W-2 must be sent eletronially using Web Upload. Forms W-2, W-2G, or 1099 information must be submitted if Virginia inome tax withheld is refleted on the statements. Note: Form W-2 and Form VA-6 information are two separate statements. Uploading Form W-2 data to Web Upload will NOT automatially reate your Form VA-6. See instrutions for filing eletronially at virginia.gov. Household Employer s Annual Summary of Virginia Inome Tax Withheld For household employers who elet to file their withholding tax returns on an annual basis. When filing Form VA-6H, Wage and Tax Statements (Form W-2) must also be submitted eletronially for eah employee using Web Upload or eforms. Employee Forms Virginia Employee s Withholding Exemption Certifiate Used to report the number of exemptions that an employee is entitled to laim. Obtain one Form VA-4 from eah employee on the date employment begins. Withholding Exemption Certifiate for Reipients of Pension and Annuity Payments Used to report the number of exemptions that a pension or annuity for reipients of pension is entitled to laim. Obtain one from eah reipient before annuity payments begin. 4
7 Who Must Withhold Virginia Inome Tax Who is an Employer As a general rule, any person or entity that meets the definition of employer, whih is desribed below, must withhold Virginia inome tax. An employer is generally a person or entity that pays wages to employees for servies performed in Virginia or makes pension or annuity payments to residents of Virginia. The term employer inludes the following: An individual, fiduiary, partnership, assoiation, joint enterprise, or orporation for whom an employee performs servies The Commonwealth of Virginia, or any politial subdivision thereof, or any ageny or instrumentality thereof The United States or any ageny or instrumentality thereof Payors of pensions or annuities to residents of Virginia, exept that finanial institutions are not onsidered employers with respet to payments from Individual Retirement Aounts (IRA) or simplified employee pension funds (SEP). An employer is generally subjet to the Virginia withholding requirements if the employer is: A resident of Virginia Doing business in Virginia Domestiated under the laws of Virginia relating to the domestiation of foreign orporations Making payments of wages or salaries to employees for servies performed in Virginia Making pension or annuity payments to residents of Virginia Conformity to Federal Definitions The determination of whether an employer-employee relationship exists for purposes of Virginia withholding requirements is made under federal law (Treas. Reg ()-1). Anyone lassified as an employer for federal purposes is also an employer for Virginia purposes. Courtesy Filers An employer who is not otherwise subjet to the Virginia withholding requirements, but wishes to withhold Virginia inome tax as a ourtesy to employees who reside in Virginia, may register for an aount number. One registered, the employer will be subjet to the same filing requirements as all other Virginia employers. Who is an Employee The term employee inludes: An individual (resident or nonresident) who performs or performed servies in Virginia for wages 5 A resident of Virginia who performs or performed servies outside Virginia for wages An offier, employee, or eleted offiial of the United States, or any other state or territory, or any politial subdivision thereof, or the Distrit of Columbia, or any instrumentality or ageny of the governments listed An offier of a orporation A resident of Virginia who reeives pension or annuity payments An employee is generally subjet to Virginia inome tax withholding if any of the following onditions are met: The individual reeives taxable wages for servies performed in Virginia and is not eligible for an exemption from withholding The individual is a resident of Virginia who reeives taxable wages for servies performed outside Virginia and does not qualify for an exemption from withholding The individual is a resident of Virginia and reeives pension or annuity payments or both from whih federal inome tax has been withheld (exept IRA and SEP payments) and is not eligible for an exemption from withholding See How to Compute the Tax for additional information. Taxable and Exempt Payments Payments Subjet to Withholding Virginia law onforms to the federal definition of inome subjet to withholding. Virginia withholding is generally required on any payment for whih federal withholding is required. This inludes most wages, pensions and annuities, gambling winnings, vaation pay, bonuses, and ertain expense reimbursements. Payments Exempt From Withholding Payments that are exempt from federal withholding are also exempt from Virginia withholding. In addition, the following payments are exempt from Virginia withholding: Payments made for ating in or serving as a rew member for movies, television series, ommerials, or promotional films that are filmed totally or partially in Virginia by an employer that onduts business in Virginia for less than 90 days and that edits, proesses and markets the ompleted projet outside Virginia Payments made from an IRA or SEP Payments made to nonresident employees of rail arriers, motor arriers, and water arriers Payments made to resident and nonresident merhant seamen
8 Payments to Nonresidents Under Reiproity Agreements When you make wage or salary payments to a nonresident for servies performed in Virginia, you typially must withhold Virginia inome tax in the same manner as you would for a resident. Virginia has entered into reiproity agreements with other states for individuals who earn inome in states other than their states of residene. The agreements allow those individuals to be taxed only by their state of residene on earned or business inome, provided that ertain onditions are met. The terms of the agreements eliminate a nonresident s liability for Virginia inome tax, as well as the requirement for withholding from payments made for servies performed in Virginia. Current reiproity agreements affet Virginia withholding requirements for residents of the following states: Kentuky, the Distrit of Columbia, Maryland, West Virginia and Pennsylvania. Withholding provisions for residents of these states who work in Virginia are desribed below. Kentuky and the Distrit of Columbia: Wage and salary payments to residents of these states are not subjet to Virginia withholding if the employees ommute daily to a plae of employment in Virginia. Maryland, West Virginia, and Pennsylvania: Wage and salary payments made to residents of these states are not subjet to Virginia withholding if the employees meet the following onditions: The employee maintains a legal domiile in another state and lives in Virginia for less than 183 days of the taxable year (or does not live in Virginia at all) The only Virginia soure inome reeived during the year was from salaries or wages The Virginia soure inome is subjet to taxation by the individual s state of residene Any nonresident who is exempt from Virginia withholding under a reiproity agreement must indiate this on the Form VA-4, Employee s Exemption Certifiate, filed with his or her employer. Payments to Other Nonresidents Payments to the following nonresidents for servies performed in Virginia are subjet to withholding: Residents of non-reiproity states. This inludes residents of neighboring states (Tennessee and North Carolina) for whih Virginia has no reiproity agreement in plae, as well as residents of other states who are working in Virginia on a temporary basis. Residents of Kentuky, the Distrit of Columbia, Maryland, West Virginia, and Pennsylvania who do not meet the onditions for exemption under Virginia s reiproity agreements with those states. 6 Partially Exempt Employment If an employee performs both taxable and nontaxable servies for an employer (for example, servies performed both in and outside Virginia) the entire payment for those servies is subjet to Virginia withholding if at least onehalf of the servies are taxable. If less than one-half of the employee s time is spent in servies not subjet to withholding, the entire payment is exempt. Employee Withholding Exemption Certifiates Use of Exemption Certifiates To ompute Virginia withholding tax for payments made to an employee, you need to know the number of personal exemptions that the employee an laim. The employee gives you this information on Form VA-4, Virginia Employee s Inome Tax Withholding Exemption Certifiate. An employee would also use Form VA-4 to tell an employer that he or she is exempt from Virginia withholding. Reipients of pension and annuity payments use a different ertifiate, Form VA-4P, to report their exemption information to their payors. Keep exemption ertifiates in your reords to support your omputation of Virginia withholding tax for eah employee. Do not send the ertifiates to the Department. You must use the Virginia exemption ertifiates for omputing Virginia withholding. Federal ertifiates (Forms W-4 or W-4P) may not be substituted. Filing Exemption Certifiates Employees must file Form VA-4 with you when their employment begins. Form VA-4P should be filed before pension or annuity distributions begin. If no Form VA-4 or VA-4P is filed, withhold Virginia inome tax as if no exemptions had been laimed. A new Form VA-4 or Form VA-4P must be filed if the employee s allowable number of exemptions hanges or if an employee that was previously exempt from Virginia inome tax beomes subjet to the tax. The form should be filed within ten days of the employee s hange in status. Note: Employers may establish a system to eletronially reeive Forms VA-4 from employees, provided the system meets Internal Revenue Servie requirements as speified in Treas. Reg (f)(5)-1(). Claiming Exemptions The employee must omplete the Personal Exemption Worksheet to determine the allowable number of exemptions for withholding purposes. An employee may not laim more than the number of personal exemptions that he or she is entitled to laim for purposes of filing an individual inome tax return, unless the Department has authorized additional exemptions in writing. In ases where an employee will be laiming a large amount of itemized dedutions on his or her inome tax return,
9 basing the withholding omputation on the usual number of allowable exemptions may result in withholding too muh tax. If an employee an show that suh withholding has resulted in a refund of $300 or more for the preeding tax year, he or she may write to the Department of Taxation, P.O. Box 1115, Rihmond, VA to request permission to laim additional withholding exemptions. The letter should inlude the employee s name, soial seurity number, estimated Virginia taxable inome for the year, gross wages per pay period, and number of pay periods. If you believe that an employee has laimed too many exemptions, please send a opy of the employee s Form VA-4 to the Department of Taxation, P.O. Box 1115, Rihmond, VA , and request a review of the information. The Department will notify you in writing whether you may aept the Form VA-4 as filed or whether the employee must file a new Form VA-4. Additional Withholding If an employee wants to have an additional amount of tax withheld from eah payhek, and you agree to do so, the employee must indiate the additional amount on Form VA 4 or Form VA-4P. If you do not agree to withhold additional tax, the employee may need to make estimated tax payments. Exemption From Withholding An employee is exempt from Virginia withholding if he or she meets any of the onditions listed on Form VA-4 or VA 4P. The employee must file a new ertifiate eah year to ertify the exemption. Be sure to keep opies of any ertifiate laiming exemption from withholding. How to File and Pay the Tax Eletroni Filing and Payment Requirements All employers are required to submit all returns and payments eletronially. The Department offers three filing options: eforms, Business ifile and Web Upload. Return and payment information is required to be submitted using these systems or by making payments by ACH Credit. You an download an Eletroni Payment Guide from the Department s website at How Often to File Your filing status is determined by the average amount of inome tax that you withhold eah month. When you register your business for withholding tax, you are asked to estimate this figure so that the Department an assign a filing status. Based on that information, the Department assigns a quarterly, monthly, semi-weekly, or seasonal filing status. In addition, all employers must file an annual summary. You are not responsible for monitoring your monthly tax liability to see if a status hange is needed. The Department reviews eah aount annually and makes any neessary hanges. Noties of hange in filing status are usually mailed during Deember of eah year and beome effetive on January 1. 7 Liability for Filing - After you register for a withholding tax aount, you must file a return for every period during whih the aount remains open, even if there is no tax due. If you do not expet to pay wages for an extended period of time, you may want to lose the aount until you begin paying wages again. Extensions of Time for Filing and Payment - The Department will grant a reasonable extension of time for filing and/or payment when good ause exists. You must apply for an extension in writing before the due date of the appliable return. If the time for payment is extended, the Department will assess interest on the tax due from the original due date through the date of payment. Semi-Weekly Filing If your average monthly liability is $1,000 or more, the Department will assign a semi-weekly filing status to your aount. If the Virginia inome tax withheld as of the lose of any federal period is more than $500, a payment must be made within three banking days. Federal utoff days for withholding deposits are generally Tuesday and Friday of eah week. At the end of eah alendar quarter, you are required to submit a reoniliation on Form VA-16, along with payment of any remaining tax due for the quarter. In addition, if the due date for Form VA-16 falls within three days of the due date of a urrent month s semi-weekly payment, the urrent payment is inluded on Form VA-16. Speial Rule for Semi-Weekly Filers - Semi-weekly filers are required to file a summary for eah alendar quarter on Form VA-16. The total payments made for the quarter are subtrated from the atual tax withheld, and any remaining balane due is paid with the return. If the balane of tax due is more than 10% of the total tax liability for the quarter, a late payment penalty will be assessed on the amount over 10%. Monthly Filing If your average monthly withholding tax liability is over $100 but less than $1,000, a monthly filing status will be assigned. Submit Form VA-5 and pay by the 25th day of the following month. A list of the due dates for monthly returns is shown below. Month Due Date Month Due Date January February 25 July August 25 February Marh 25 August September 25 Marh April 25 September Otober 25 April May 25 Otober November 25 May June 25 November Deember 25 June July 25 Deember January 25 Any tax due must be paid at the time you submit Form VA-5. You must submit a return for eah month even if there is no tax due.
10 Quarterly Filing If the average monthly withholding tax liability is $100 or less, the Department will assign a quarterly filing status to your aount. Submit Form VA-5 and pay by the last day of the following month. A list of the due dates for quarterly returns is shown below. Quarter Ended Due Date Marh 31 April 30 June 30 July 31 September 30 Otober 31 Deember 31 January 31 You must submit a return for eah quarter even if there is no tax due. Seasonal Filing As a seasonal filer, you are required to submit returns for the months that you designated when you registered, even if there is no tax due. Seasonal returns are submitted using Form VA-5 and are due on the 25th of the following month for eah month that the business has an employee. To hange the designated months, write to the Registration Unit, P.O. Box 1114, Rihmond, VA Annual Summary Form VA-6 - Every employer must submit Form VA-6, Annual Summary online using eforms, ifile or Web Upload at Form VA-6 is due on January 31. If you lose your aount before the end of the year, you must file Form VA-6 within thirty days of the last month in whih you pay wages. All employers must submit their VA-6 eletronially. Federal Inome Statements - You must submit any federal inome statements (Forms W-2 and 1099) that reflet Virginia withholding. Forms W-2 and 1099R may be submitted using Web Upload or eforms. If you have other federal series forms, suh as the Forms W-2G or 1099-INT that reflet Virginia withholding, these must be submitted on paper. Web Upload Reporting - You may file Forms W-2, R and 1099-MISC eletronially via the Web Upload system and reeive immediate validation/feedbak on your submitted data. Files must be formatted aording to the SSA s EFW2 and the IRS s Publiation The state ode of (51) should be used to indiate Virginia inome tax withheld. Details for filing by Web Upload an be found at Note: Submitting Form W-2 information to the Department does not take the plae of filing state employment data. That information must be transmitted separately to the VEC. Form 1099 Requirements - You are required to file Forms 1099 with the Department when the forms show Virginia inome tax withheld. If you partiipate in the ombined Federal/State Filing Program (CF/SF) for Form 1099 R, 8 you do not need to submit the forms to Virginia; however, you must notify the Department by letter at least two weeks before the Form VA-6 is due (i.e. on or before January 17), of your intent to partiipate in the program. The letter should be mailed to: Virginia Department of Taxation, W-2 Proessing, P. O. Box 27264, Rihmond, Virginia See Federal Publiation 1220 for information on how to partiipate. The filing of all other information returns with the IRS is adequate for purposes of omplying with the Virginia filing requirements. Adjustments to Returns If you overpay your withholding tax, you may laim a redit on your return for the next period or request a refund. Refund requests should be mailed to Department of Taxation, P.O. Box 1115, Rihmond, VA The Department will allow a refund only if the tax in question was not atually withheld from an employee s wages. Claims for redit or refund must be filed within three years from the due date of the return for the period in whih the overpayment ourred. If you underpay your tax, report the underpayment on your next return and attah a detailed explanation. If the underpayment is not disovered until the end of the alendar year, you should pay the tax with your annual summary, Form VA-6. Late Filing Penalty The penalty for filing a withholding return after the due date is 6% of the tax due for every month or part of a month that the return is late. The maximum penalty is 30% of the tax due. The minimum penalty is $ The minimum penalty applies even if there is no tax due. Late Payment Penalty The penalty for late payment of withholding tax is the same as the late filing penalty (6% per month), and the same minimum and maximum amounts apply. However, the late payment penalty does not apply to any month for whih the late filing penalty has already been assessed. Therefore, the total ombined penalties for late filing and late payment annot exeed 30% of the tax due, and the minimum penalty of $10.00 an be assessed only one. Interest If tax is paid after the due date, even with an approved extension, interest is arued on the tax due from the due date through the date of payment. The interest rate is the federal underpayment rate established under Internal Revenue Code 6621, plus 2%.
11 Reord Keeping Requirements Your withholding tax reords should inlude: The amounts and dates of wage payments made to eah employee The amounts and dates of all Virginia inome tax withheld from eah employee The name, address, soial seurity number, and period of employment for eah employee An exemption ertifiate (Form VA-4 or VA 4P) for eah employee Your aount number and the amounts and dates of all tax payments made to the Department; and A list of employees laiming exemption from withholding, inluding soial seurity numbers Keep all reords for at least three years after the due date to whih they relate or the date the tax was paid, whihever is later. How to Compute the Tax Tax Tables and Formula Tables for omputing the tax, based on weekly, bi-weekly, semi-monthly, monthly, and daily or misellaneous pay periods are provided starting on page 11. To use a table, selet the appropriate wage braket in the left-hand olumn, then the number of exemptions from the top of the table to arrive at the amount of tax to be withheld. The tax amounts listed in the tables are rounded to the nearest dollar. To ompute the exat amount of tax to be withheld, use the formula shown on page 10. Determining the Payroll Period For purposes of omputing withholding, payroll period means the period of servie (daily, weekly, monthly, et.) for whih you normally pay wages. You should use the same period that you use for federal withholding tax purposes. If you have a regular payroll period, use that period for omputing the tax, even if your employee does not work for the entire period. If you do not have a regular payroll period in plae, ompute the tax using the Daily or Misellaneous Withholding Tax Table. Speial instrutions for using that table are given below. For a period of less than one week, you may ompute the tax using a weekly payroll period, provided that the employee signs a statement ertifying that he or she has not worked for any other employer for wages subjet to withholding in that alendar week. Using the Daily or Misellaneous Withholding Table To ompute the tax using the Daily or Misellaneous Withholding Tax Table: (a) Count the number of days in the period overed by the payment, inluding Saturdays, Sundays, and holidays. If the wages are not related to a speifi period of time (for example, ommissions paid upon ompletion of a sale), ount the number of days bak from the payment date to the latest of the following dates: 1. The last wage payment made to that employee in the same alendar year 2. The date employment began, if that date falls in the same alendar year 3. January 1 of the year in whih you are making the payment (b) Divide the wage payment by the number of days omputed under (a). This amount is the average daily wage. () Loate the average daily wage amount in the left olumn of the Daily or Misellaneous Withholding Tax Table, then ompute the daily tax by seleting the appropriate number of exemptions from the top of the table. (d) Multiply the daily tax by the number of days omputed under (a) to ompute the tax for the pay period. Nonperiodi Payments Pension and Annuity Payments - If the payment is subjet to mandatory federal withholding of 20% or 28% or if payments are not made on a regular basis, withhold Virginia tax at a rate of 4%. Vaation Pay and Bonuses - If vaation pay or bonuses are inluded with a regular wage payment, add those amounts to the gross wages for the period and withhold tax on the entire total using the withholding tax tables or formula. If the payments are not inluded with regular wage payments, ompute the tax as desribed in the Supplemental Wage Payments setion. Supplemental Wage Payments - Add supplemental payments (suh as ommissions, overtime, bak pay, and ertain reimbursements) that are inluded with a regular wage payment to the gross wages and withhold tax on the entire total, using the withholding tax tables or the formula. If the supplemental wage payment is made separately, ompute the tax as follows: (a) Add the supplemental wage payment to the regular wages for the urrent payroll period or to the wages for the last regular payroll period in the same alendar year. (b) Compute the tax on the total from (a) using the withholding tax tables or formula. () Compute the tax on the regular wages alone. (d) Subtrat the tax omputed in () from the tax omputed in (b). This is the amount that should be withheld from the supplemental payment. 9
12 However, if supplemental wage payments are paid and tax has been withheld from the employee s regular wages, the employer may determine the tax to be withheld by using a flat perentage rate of 5.75%, without allowane for exemption and without referene to any regular payment of wages. Other Methods for Computing the Tax Virginia law allows the Tax Commissioner to approve the use of omputation methods other than the formula and tables provided in this booklet. To apply for permission to use an alternative method, write to the Tax Commissioner, Virginia Department of Taxation, P.O. Box 2475, Rihmond, VA The requested method must result in substantially the same amount of tax withheld as you would ompute using the tables or formula. Beause of several differenes between Virginia and federal inome tax laws, it is not possible to orretly ompute the Virginia tax to be withheld by using a method omparable to the federal perentage method or by using a set perentage of the federal tax withheld. Formula for Computing Tax to be Withheld Legend G = Gross pay for pay period P = Number of pay periods per year A = Annualized gross pay (G x P) E1 = Personal and Dependent Exemptions E2 = Age 65 and Over & Blind Exemptions T = Annualized taxable inome W = Annualized tax to be withheld W/H = Tax to be withheld for pay period Example John laims exemptions for himself, his spouse, and their three hildren for withholding tax purposes. He is paid on a semi-monthly basis, and his gross wages for this pay period were $ (G)P - [3,000 + (930)E1] = T (725)24 - [3,000 + (930)5] = T 17,400-7,650 = 9, T is over $5,000, but not over $17,000 $ % of $4,750 = W $120 + $ = $ W P = W/H $ = $14.90 The tax to be withheld for the urrent period is $ Pay Period Conversion Table (P) Annual = 1 Semi-monthly = 24 Semiannual = 2 Bi-weekly = 26 Quarterly = 4 Weekly = 52 Monthly = 12 Daily = 300 Formula (Effetive January 1, 2008) 1. (G)P - [$3,000 + (E1 X $930) + (E2 X 800)] = T 2. If T is: W is: Not over $3,000 2% of T Over But not Over Then $3,000 $5,000 $60 + (3% of exess over $3,000) $5,000 $17,000 $120 + (5% of exess over $5,000) $17,000 $720 + (5.75% of exess over $17,000) 3. W P = W/H 10
13 Withholding Tables for Wages Paid on or After January 1,
14 Daily Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than and over THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE- 0 $
15 Daily Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than and over THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE If wages are in exess of the maximum amount shown above, ompute 5.75% of suh exess and add that amount to the last amount in the appliable olumn. 13
16 Weekly Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE- $0 $ and over
17 Weekly Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE and over If wages are in exess of the maximum amount shown above, ompute 5.75% of suh exess and add that amount to the last amount in the appliable olumn. 15
18 Semi-Monthly Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than and over THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE- $0 $
19 Semi-Monthly Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than and over THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE- $0 $
20 Semi-Monthly Payroll Period Virginia Inome Tax Withholding Table For Wages Paid After Deember 31, 2007 At Least IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS- But Less Than and over THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE If wages are in exess of the maximum amount shown above, ompute 5.75% of suh exess and add that amount to the last amount in the appliable olumn. 18
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