If federal law requires an employer to hold tax from any payment, we also require Virginia withholding. As an employer required to filed withholding returns, you must register for withholding tax, file income tax withholding returns, and pay the income tax to the Department of Taxation.
Employers are responsible for timely payment and filing of their incurred withholding liability.
Employers must also file the withholding forms whether or not there is withholding tax owed. The Commonwealth deems the amounts withheld as payment in trust for the employee' s tax liability. Click Quarterly for more information. Click Monthly for more information. Click Semi-weekly for more information.