Virginia Pay Stub Requirements
Official Virginia pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubVirginia requires a written statement of earnings every payday and adjusts its minimum wage for inflation each January — $12.77 for 2026. Its overtime law mirrors the federal standard, and it has no general paid sick leave mandate, though home health workers earn paid sick leave. Its income tax runs from 2% to 5.75%.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Virginia paycheck calculatorSee federal and Virginia taxes and your take-home pay — free.Is a pay stub required in Virginia?
On each regular pay date, Virginia employers must provide each employee a written statement, by paystub or online accounting, with enough information for the employee to work out how gross and net pay were calculated. Employers must keep these paystubs or online records for at least three years. Agricultural employers (including agribusiness and forestry) only have to provide a statement of gross wages and deductions when an employee asks for one.
- Employer's name and address
- Hours worked during the pay period — for employees paid by the hour, or on a salary below the federal FLSA overtime-exemption salary level
- Rate of pay
- Gross wages earned during the pay period
- Amount and purpose of each deduction
How often must employees be paid?
Employers must set regular pay periods. Salaried employees must be paid at least once a month, and hourly employees at least once every two weeks or twice each month. Executive personnel are exempt, and students in work-study programs and employees earning more than 150% of the state's average weekly wage may be paid monthly if they agree to it.
Source: Va. Code § 40.1-29(B)
Virginia minimum wage
Virginia's minimum wage is adjusted every January 1 for inflation. It rose from $12.41 to $12.77 an hour on January 1, 2026.
- Tipped employees: a cash wage of at least $2.13 per hour, provided tips bring total pay to the full minimum wage.
Source: Va. Code § 40.1-28.10; Virginia Department of Labor and Industry
Overtime & double time
Virginia requires time and a half for hours over 40 in a workweek. There is no daily overtime rule. Virginia's Overtime Wage Act follows the federal FLSA's coverage and exemptions.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Va. Code § 40.1-29.2 (Virginia Overtime Wage Act)
Meal & rest break requirements
Virginia does not require meal breaks for employees 16 and older. Minors under 16 may not work more than five hours continuously without a 30-minute break.
There is no rest-break requirement for adults. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: Va. Code § 40.1-80.1; 29 C.F.R. §§ 785.18–785.19
Virginia state income tax
Virginia taxes individual income at four graduated rates from 2% to 5.75%. The bracket thresholds have not changed since 1990, so most full-time workers reach the 5.75% top rate. Cities and counties in Virginia do not levy a local income tax.
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
Source: Va. Code § 58.1-320; Virginia Tax — Deductions
Vacation & paid time off (PTO)
Virginia does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Virginia vacation statute; terms set by employer policy or contract
Final paycheck rules
When employment ends for any reason, Virginia requires all wages due to be paid on or before the date they would have been paid had the employment continued — in practice, the next regular payday.
| Situation | Final wages due |
|---|---|
| Fired or laid off | On or before the next regular payday |
| Quits (with or without notice) | On or before the next regular payday |
Source: Va. Code § 40.1-29(B)
Other Virginia payroll taxes employers should know
Virginia has no state disability insurance or paid family leave payroll tax, and nothing besides income tax is withheld from employees' pay. Employers pay state unemployment insurance tax to the Virginia Employment Commission (VEC).
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (employer-paid) | Experience-rated; new employers start at a 2.5% base rate plus any add-on charges, such as the fund-building charge applied when the trust fund is low | Taxable wage base is the first $8,000 of each employee's wages per year. |
Source: Va. Code § 60.2-229(B)(1); Virginia Employment Commission
Common questions about Virginia pay stubs
What is Virginia's minimum wage in 2026?
$12.77 an hour from January 1, 2026, adjusted for inflation each year. Tipped employees can be paid $2.13 in cash if tips bring them to the full rate.
Does Virginia require paid sick leave?
Only for home health workers, who earn paid sick leave under Va. Code § 40.1-33.3. Other employees get sick time only under the employer's policy.
What must a Virginia pay statement show?
A written or electronic statement of gross wages and the amount and purpose of each deduction, and for hourly employees the hours worked, given every payday.
When is my last paycheck due in Virginia?
On or before the next regular payday, whether you quit or were let go.
Guides that go with this page
Virginia's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- 401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
- Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Va. Code § 40.1-29 (payment of wages; written statement of earnings; penalties)
- Va. Code § 58.1-320 (individual income tax rates)
- Virginia Tax — Deductions (standard deduction amounts)
- Va. Code § 60.2-229 (unemployment taxable wage base)
- Virginia Employment Commission — What factors determine my tax rate?
- U.S. DOL — State minimum wages for tipped employees (January 1, 2026)
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.