USA State Payroll Rates + Resources: State of Virginia: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Virginia.

Unemployment Insurance Reporting & Payments

File online the Virginia Tax Online Services for Businesses website. You can also fill-out and mail-in an Employer’s Quarterly Report (VEC-FC-20 and VEC-FC-21) each quarter. 

These forms are used to report wage, tax, and employment information, and are due at the end of the month following the end of a calendar quarter. 

Quarterly wage reports are due quarterly on the following schedule:

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st 

Employers who report 100 or more employees in any calendar quarter shall file quarterly reports on an electronic medium using a format prescribed by the Commission. 

Employers with less than 100 employees are encouraged to use electronic mediums when possible. Provide an Employer’s Quarterly Report using iFile on the Virginia Tax Online Services for Businesses website or upload files on the Virginia Tax Web Upload website.

For further details, see the Employer's Handbook 

Good to Know!

The Virginia 2021 taxable wage base is currently $8,000 and the new employer rate is 2.5%.