{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-461.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-461.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-461.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-461.html"}],"law_id":64617,"edition_id":1,"section_id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","history":"Code 1950, \u00a7 58-151.2; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972, c. 827; 1984, cc. 675, 682.","full_text":"Every employer making payment of wages shall deduct and withhold with respect to the wages of each employee for each payroll period an amount determined as follows: Such amount which, if an equal amount was collected for each similar payroll period with respect to a similar amount of wages for each payroll period during an entire calendar year, would aggregate or approximate the income tax liability of such employee under this chapter after making allowance for the personal exemptions to which such employee could be entitled on the basis of his status during such payroll period and after making allowance for withholding purposes for a standard deduction from wages in accordance with the laws of the United States relating to federal income taxes and after making an allowance for any credit available to the employee as provided by \u00a7 58.1-332, and without making allowance for any other deductions. In determining the amount to be deducted and withheld under this article, the wages may, at the election of the employer, be computed to the nearest dollar.\n\t\tAn employer shall not be required to deduct any amount upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate, in such form and containing such other information as the Tax Commissioner may prescribe, furnished by the employee to the employer, certifying that the employee: (i) incurred no liability for income tax imposed by this chapter for his preceding taxable year; and (ii) anticipates that he will incur no liability for income tax imposed by this chapter for his current taxable year.","order_by":null,"text":{"0":{"id":235175,"text":"Every employer making payment of wages shall deduct and withhold with respect to the wages of each employee for each payroll period an amount determined as follows: Such amount which, if an equal amount was collected for each similar payroll period with respect to a similar amount of wages for each payroll period during an entire calendar year, would aggregate or approximate the income tax liability of such employee under this chapter after making allowance for the personal exemptions to which such employee could be entitled on the basis of his status during such payroll period and after making allowance for withholding purposes for a standard deduction from wages in accordance with the laws of the United States relating to federal income taxes and after making an allowance for any credit available to the employee as provided by \u00a7 58.1-332, and without making allowance for any other deductions. In determining the amount to be deducted and withheld under this article, the wages may, at the election of the employer, be computed to the nearest dollar.\n\t\tAn employer shall not be required to deduct any amount upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate, in such form and containing such other information as the Tax Commissioner may prescribe, furnished by the employee to the employer, certifying that the employee: (i) incurred no liability for income tax imposed by this chapter for his preceding taxable year; and (ii) anticipates that he will incur no liability for income tax imposed by this chapter for his current taxable year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14622,"edition_id":1,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:57","date_modified":"2026-06-26 03:48:57","permalink":{"id":253793,"object_type":"structure","relational_id":14622,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":78023,"structure_id":14622,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},{"id":56165,"structure_id":14622,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":false},{"id":80935,"structure_id":14622,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":false},{"id":78782,"structure_id":14622,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","metadata":false},{"id":78636,"structure_id":14622,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":false},{"id":72061,"structure_id":14622,"section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","metadata":false},{"id":76917,"structure_id":14622,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},{"id":59442,"structure_id":14622,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":false},{"id":67121,"structure_id":14622,"section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","metadata":false},{"id":61968,"structure_id":14622,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":false},{"id":70869,"structure_id":14622,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":false},{"id":62082,"structure_id":14622,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":59243,"structure_id":14622,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":62275,"structure_id":14622,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":80871,"structure_id":14622,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":false},{"id":59068,"structure_id":14622,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":false},{"id":82590,"structure_id":14622,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":false},{"id":84995,"structure_id":14622,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":60272,"structure_id":14622,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":86364,"structure_id":14622,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":58812,"structure_id":14622,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":74527,"structure_id":14622,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":false},{"id":63405,"structure_id":14622,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":false},{"id":69030,"structure_id":14622,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":76524,"structure_id":14622,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":false}],"previous_section":{"id":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},"next_section":{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-461\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1972, chapter 827; in 1984, chapters 675 and 682.<\/p>","references":[{"id":58393,"section_number":"58.1-462","catch_line":"Withholding tables","order_by":null,"url":"\/58.1-462\/"}],"refers_to":[{"id":85325,"section_number":"58.1-332","catch_line":"Credits for taxes paid other states","order_by":null,"url":"\/58.1-332\/"}],"permalink":{"id":253799,"object_type":"law","relational_id":64617,"identifier":"58.1-461","token":"58.1\/I\/3\/16\/58.1-461","url":"\/58.1-461\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","dublin_core":{"Title":"Requirement of withholding","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-461","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">employer<\/span> making payment of <span class=\"dictionary\">wages<\/span> shall deduct and withhold with respect to the <span class=\"dictionary\">wages<\/span> of each <span class=\"dictionary\">employee<\/span> for each <span class=\"dictionary\">payroll period<\/span> an amount determined as follows: Such amount which, if an equal amount was collected for each similar <span class=\"dictionary\">payroll period<\/span> with respect to a similar amount of <span class=\"dictionary\">wages<\/span> for each <span class=\"dictionary\">payroll period<\/span> during an entire calendar year, would aggregate or approximate the income tax liability of such <span class=\"dictionary\">employee<\/span> under this chapter after making allowance for the personal exemptions to which such <span class=\"dictionary\">employee<\/span> could be entitled on the basis of his status during such <span class=\"dictionary\">payroll period<\/span> and after making allowance for withholding purposes for a standard deduction from <span class=\"dictionary\">wages<\/span> in accordance with the <span class=\"dictionary\">laws<\/span> of the United States relating to federal income taxes and after making an allowance for any credit available to the <span class=\"dictionary\">employee<\/span> as provided by \u00a7&nbsp;<a class=\"law\" title=\"Credits for taxes paid other states\" href=\"\/58.1-332\/\">58.1-332<\/a>, and without making allowance for any other deductions. In determining the amount to be deducted and withheld under this article, the <span class=\"dictionary\">wages<\/span> may, at the election of the <span class=\"dictionary\">employer<\/span>, be computed to the nearest dollar.\n\t\tAn <span class=\"dictionary\">employer<\/span> shall not be required to deduct any amount upon a payment of <span class=\"dictionary\">wages<\/span> to an <span class=\"dictionary\">employee<\/span> if there is in effect with respect to such payment a withholding exemption certificate, in such form and containing such other information as the <span class=\"dictionary\">Tax Commissioner<\/span> may prescribe, furnished by the <span class=\"dictionary\">employee<\/span> to the <span class=\"dictionary\">employer<\/span>, certifying that the <span class=\"dictionary\">employee<\/span>: (i) incurred no liability for income tax imposed by this chapter for his preceding taxable year; and (ii) anticipates that he will incur no liability for income tax imposed by this chapter for his current taxable year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREQUIREMENT OF WITHHOLDING (\u00a7 58.1-461)\n\nEvery employer making payment of wages shall deduct and withhold with respect to\nthe wages of each employee for each payroll period an amount determined as\nfollows: Such amount which, if an equal amount was collected for each similar\npayroll period with respect to a similar amount of wages for each payroll period\nduring an entire calendar year, would aggregate or approximate the income tax\nliability of such employee under this chapter after making allowance for the\npersonal exemptions to which such employee could be entitled on the basis of his\nstatus during such payroll period and after making allowance for withholding\npurposes for a standard deduction from wages in accordance with the laws of the\nUnited States relating to federal income taxes and after making an allowance for\nany credit available to the employee as provided by \u00a7 58.1-332, and without\nmaking allowance for any other deductions. In determining the amount to be\ndeducted and withheld under this article, the wages may, at the election of the\nemployer, be computed to the nearest dollar.\n\t\tAn employer shall not be required to deduct any amount upon a payment of wages\nto an employee if there is in effect with respect to such payment a withholding\nexemption certificate, in such form and containing such other information as the\nTax Commissioner may prescribe, furnished by the employee to the employer,\ncertifying that the employee: (i) incurred no liability for income tax imposed\nby this chapter for his preceding taxable year; and (ii) anticipates that he\nwill incur no liability for income tax imposed by this chapter for his current\ntaxable year.\n\nHISTORY: Code 1950, \u00a7 58-151.2; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972, c.\n827; 1984, cc. 675, 682.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}