Virginia · 2026 employer costs
The cost of an employee in Virginia
At a $75,000 salary, the fully-burdened cost of an employee in Virginia is about $81,130, the 14th-lowest of 51 — above Arizona ($81,127) and Iowa ($81,115), below New Hampshire ($81,138) and Maryland ($81,151).
Virginia's 2026 state unemployment (SUI) tax applies to the first $8,000 of each employee's wages, at a 2.50% new-employer rate. Experienced employers pay 0.10%–6.20% based on their layoff history. Virginia adds no employer-specific payroll tax beyond SUI; its income tax is withheld from employees, not paid by you.
Virginia SUI and FUTA quick rates
2026 employer-side planning defaults, before experience-rating adjustments.
- Default SUI rate
- 2.50%
- New-employer rate; use your notice rate if available.
- SUI taxable wage base
- $8,000
- Maximum wages subject to Virginia SUI per employee.
- New-employer SUI maximum
- $200
- Taxable wage base × the new-employer rate; experience rates vary.
- Net FUTA maximum
- $42
- Assumes the full standard credit after timely state UI payment: 0.60% on the first $7,000.
Review the federal FUTA sources and Virginia rate sources.
Virginia employer payroll tax calculator
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How the $6,130 on top of salary breaks down
- Social Security76%
- Medicare18%
- FUTA1%
- State SUI3%
- Workers' comp2%
| Cost item | Rate or assumption | annual amount |
|---|---|---|
| Base wages | Annual rate basis | $75,000 |
| Social Security (employer) | 6.20% up to $184,500 | $4,650 |
| Medicare (employer) | 1.45% (no cap) | $1,088 |
| FUTA | 0.60% on first $7,000 | $42 |
| State unemployment (SUI/VA) | 2.50% up to $8,000 | $200 |
| Workers' compensation (est.)est. | ~0.20% (office/clerical est.) | $150 |
| Total annual cost | $81,130 |
$75,000 annualized wages · 2,080 paid hours · Virginia · 1 in role · 1 total employer headcount · tax year 2026.
Health $0/year · retirement 0% · other benefits 0% · payroll/PEO fees $0/year.
Employer-paid costs only — employee withholdings (state income tax, SDI, employee-funded leave) are excluded; these are costs on top of wages, not deductions. Estimate for budgeting, not tax advice. Defaults use the new-employer SUI rate and an office-class workers'-comp estimate. See methodology.
Virginia employer payroll taxes (2026)
- State income tax on wages
- Yes
- State unemployment (SUI) wage base
- $8,000
- SUI new-employer rate
- 2.50%
- SUI rate range (experienced)
- 0.10% – 6.20%
- FUTA (federal unemployment)
- 0.60% on first $7,000Standard 0.6% net rate (no projected credit reduction).
- Workers' comp (office class, est.)
- ~$0.1–$0.3 / $100Estimate — set by your carrier and experience rating.
2026 tax year · each Virginia figure carries a primary and an independent source (see sources) · last verified June 2026.
Worked examples
Default employer-cost estimates in Virginia, using 2026 rates:
| Salary | Added | Total cost | Burden |
|---|---|---|---|
| $45,000 | $3,775 | $48,775 | +8.4% |
| $75,000 | $6,130 | $81,130 | +8.2% |
| $120,000 | $9,662 | $129,662 | +8.1% |
Hourly wage examples
Assumes 40 hours/week for 52 paid weeks.
| Base rate | Burden / hr | Loaded / hr | Burden |
|---|---|---|---|
| $20.00 | $1.69 | $21.69 | +8.4% |
| $40.00 | $3.26 | $43.26 | +8.1% |
Both tables include Social Security (6.20% to $184,500), Medicare, net FUTA, Virginia SUI at the new-employer rate (2.50%), automatically modeled state employer charges, and an office workers'-comp estimate. They assume a total employer headcount of one and exclude optional benefits.
Virginia employer cost FAQ
How much does it cost to employ someone in Virginia?
Beyond salary, a Virginia employer pays Social Security and Medicare (7.65% combined), FUTA, and Virginia state unemployment on the first $8,000 of wages. For a $75,000 salary that totals about $81,130 (+8.2%) before optional benefits.
What is the Virginia SUI / SUTA rate for 2026?
The 2026 Virginia taxable wage base is $8,000. New employers pay 2.50%; experienced employers range 0.10%–6.20% based on their claims history.
What employer payroll costs are specific to Virginia?
Virginia adds no employer-specific payroll tax beyond SUI; the rest of the stack is the federal FICA and FUTA every US employer pays.
What payroll taxes do employers pay in Virginia?
Virginia employers pay federal Social Security (6.2%) and Medicare (1.45%), FUTA (0.6% on the first $7,000), and Virginia state unemployment (SUI) at a 2.5% new-employer rate on the first $8,000. Workers' compensation is on top.
How much does an employer pay for payroll tax?
For a $75,000 salary in Virginia, an employer pays about $6,130 in payroll taxes and workers' comp on top of wages — roughly 8.2% — for a fully-burdened cost near $81,130. The Virginia SUI rate is the main variable.
States with a similar cost of employment
Read how the burden stack works in our labor burden rate guide, compare 1099 vs W-2 employer costs, and see every figure sourced in our methodology.