CODE OF VIRGINIA (EFFECTIVE JULY 1, 2026) PAYROLL PROCESSING SERVICES (ยง 6.2-1949) A. A licensee that provides payroll processing services shall: 1. Issue reports to customers detailing customer payroll obligations in advance of the payroll funds being deducted from an account; and 2. Make available worker paystubs or equivalent statements to workers. B. The provisions of subsection A shall not apply to a licensee providing payroll processing services where the licensee’s customer designates the intended recipients to the licensee and is responsible for satisfying the requirement in subdivision A 2. HISTORY: 2025, c. 214.