Payroll Virginia, Unique Aspects Of Virginia Payroll Law And Practice
The Virginia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of Taxation
Division of Income Tax Withholding
P.O. Box 27264
Richmond, VA 23261-7264
(804) 367-8037
http://www.tax.virginia.gov/
Virginia requires that you use Virginia form “VA-4, Employee’s Virginia Income Tax Withholding Exemption Certificate” instead of a Federal W-4 Form for Virginia State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Virginia cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.