Employer payroll taxes in Virginia for 2026
On top of each paycheck, a Virginia employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,836.00 a year, so the employee costs $64,836.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Virginia unemployment (SUTA) | 2.55% for new employers | First $8,000 |
Virginia unemployment tax (SUTA)
Virginia employers pay state unemployment tax on the first $8,000 of each employee's wages in 2026. A new employer starts at 2.55%, and experienced employers pay from 0.15% to 6.25% depending on their layoff history.
New employers pay 2.5% plus a 0.05% administrative fee. Any pool cost charge the state adds for 2026 is extra.
What an employee costs in Virginia
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,541.00 | $32,541 | 8.5% | $25,374 |
| $40,000 | $3,306.00 | $43,306 | 8.3% | $32,834 |
| $50,000 | $4,071.00 | $54,071 | 8.1% | $40,294 |
| $60,000 | $4,836.00 | $64,836 | 8.1% | $47,754 |
| $75,000 | $5,983.50 | $80,984 | 8% | $58,094 |
| $100,000 | $7,896.00 | $107,896 | 7.9% | $74,244 |
| $125,000 | $9,808.50 | $134,809 | 7.8% | $90,330 |
| $150,000 | $11,721.00 | $161,721 | 7.8% | $105,980 |
Withholding from Virginia paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Virginia income tax. Employees checking their own pay can use the Virginia paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Virginia employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Virginia, Tennessee has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Virginia | $204.00 | $4,836.00 | $64,836 |
| Kentucky payroll calculator | $324.00 | $4,956.00 | $64,956 |
| Maryland payroll calculator | $221.00 | $4,853.00 | $64,853 |
| North Carolina payroll calculator | $342.00 | $4,974.00 | $64,974 |
| Tennessee payroll calculator | $189.00 | $4,821.00 | $64,821 |
| West Virginia payroll calculator | $256.50 | $4,888.50 | $64,889 |
| District of Columbia payroll calculator | $711.00 | $5,343.00 | $65,343 |
Sources
Virginia unemployment and program rates come from the state's own 2026 figures: vec.virginia.gov, vec.virginia.gov, law.lis.virginia.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.