---
title: "Virginia Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/virginia/"
canonical_url: "https://statepayrules.com/payroll-taxes/virginia/"
retrieved_by: "AnswerRail Edge Engine v1.1.0-parity-v20 (https://answerrail.com)"
provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
description: "Complete statutory guide to Virginia State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under Va. Code § 40.1-28.9."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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---

> **Canonical Source:** [https://statepayrules.com/payroll-taxes/virginia/](https://statepayrules.com/payroll-taxes/virginia/)
>
> *Complete statutory guide to Virginia State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under Va. Code § 40.1-28.9.*

### Managing payroll or shift workers in Virginia?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in Virginia

In Virginia, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under Va. Code § 40.1-28.9.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help Virginia Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

Virginia Overtime Wage Act aligns with FLSA overtime standards requiring 1.5x regular rate for hours worked over 40 per workweek.

### Calculate Take-Home Pay

Compute net paycheck after FICA & Virginia state taxes.

## Automate Virginia Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 Virginia overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### Virginia Statutory Guides

- [Virginia Payday Laws →](https://statepayrules.com/payday-laws/virginia)
- [Virginia Meal & Rest Breaks →](https://statepayrules.com/break-laws/virginia)
- [Virginia Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/virginia)
- [Virginia Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/virginia)

#### Compare Virginia Pay Rules

- [Virginia vs North Carolina →](https://statepayrules.com/calculator/compare/virginia-vs-north-carolina)
- [Virginia vs Maryland →](https://statepayrules.com/calculator/compare/virginia-vs-maryland)

#### Virginia Profession Tools

- [Virginia Registered Nurse →](https://statepayrules.com/calculator/virginia/registered-nurse)
- [Virginia Fast Food & Counter Worker →](https://statepayrules.com/calculator/virginia/fast-food-worker)
- [Virginia Construction Laborer →](https://statepayrules.com/calculator/virginia/construction-laborer)
- [Virginia Electrician →](https://statepayrules.com/calculator/virginia/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in Virginia for 2026?** The 2026 statutory minimum wage in Virginia is $12.41 per hour under Va. Code § 40.1-28.9.
- **Does Virginia require daily overtime pay?** Virginia does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in Virginia allowed to take a tip credit?** Yes, Virginia allows employers to take a maximum tip credit of $9.87/hr against tipped workers, requiring a minimum direct cash wage of $12.41/hr.
- **What is the SUI wage base limit in Virginia?** In Virginia, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (Va. Code § 40.1-28.9).
- **Does Virginia have state income tax or SDI withholdings?** Payroll withholdings in Virginia depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

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