                                 CODE OF VIRGINIA

REQUIREMENT OF WITHHOLDING (§ 58.1-461)

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 § 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.
		An 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.

HISTORY: Code 1950, § 58-151.2; 1962, c. 612; 1971, Ex. Sess., c. 171; 1972, c.
827; 1984, cc. 675, 682.