2026 State Tax & SUI Compliance
Virginia Payroll Taxes & SUI Wage Base Limits
State Unemployment Insurance (SUI) taxable wage base, FUTA credit rules, State Disability (SDI), Paid Family Medical Leave (PFML), and employer tax splits under Va. Code § 40.1-28.9.
State Code: VA
Statutory Citation: Va. Code § 40.1-28.9
FICA Split: 7.65% EE / 7.65% ER
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
Federal FICA Tax: 6.2% Social Security (up to $168,600 cap) + 1.45% Medicare (uncapped).
Virginia State Income Tax: Computed using employee W-4 / state filing status options.
SDI / PFML Withholdings: State Disability Insurance & Paid Family Leave payroll deductions where mandated.
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