                                 CODE OF VIRGINIA

MISCELLANEOUS PAYROLL PERIOD APPLICABLE TO WITHHOLDING IN PAYMENT OF CERTAIN
WAGES; WITHHOLDING ON BASIS OF AVERAGE WAGES (§ 58.1-464)

A. If wages are paid with respect to a period which is not a payroll period, the
amount to be deducted and withheld shall be that applicable in the case of a
miscellaneous payroll period containing a number of days including Sundays and
holidays, equal to the number of days in the period with respect to which such
wages are paid.

B. In any case in which wages are paid by an employer without regard to any
payroll period or other period, the amount to be deducted and withheld shall be
that applicable in the case of a miscellaneous payroll period containing a
number of days equal to the number of days, including Sundays and holidays,
which have elapsed since the date of the last payment of such wages by such
employer during the calendar year, or the date of commencement of employment
with such employer during such year, or January 1 of such year, whichever is the
later.

C. The Tax Commissioner may, by regulations, authorize employers:

   1. To estimate the wages which will be paid to any employee in any quarter of
   the calendar year;

   2. To determine the amount to be deducted and withheld upon each payment of
   wages to such employee during such quarter as if the appropriate average of
   the wages so estimated constituted the actual wages paid; and

   3. To deduct and withhold upon any payment of wages to such employee during
   such quarter such amount as may be necessary to adjust the amount actually
   deducted and withheld upon the wages of such employee during such quarter to
   the amount that would be required to be deducted and withheld during such
   quarter without regard to this subsection C.

HISTORY: Code 1950, § 58-151.5; 1962, c. 612; 1984, c. 675.