                                 CODE OF VIRGINIA

EMPLOYER&#8217;S RETURNS AND PAYMENTS OF WITHHELD TAXES (§ 58.1-472)

Every employer required to deduct and withhold from an employee&#8217;s wages
under this article shall make return and pay over to the Tax Commissioner the
amount required to be withheld hereunder as follows:

1. Every employer whose monthly liability is less than $100 or who is subject to
subdivision 3 shall make return and pay over the required amount on or before
the last day of the month following the close of each quarterly period;

2. Every employer whose average monthly liability can reasonably be expected to
be $100 or more shall file a return and pay the tax monthly, on or before the
twenty-fifth day of the following month;

3. Every employer whose average monthly liability can reasonably be expected to
be $1,000 or more and the aggregate amount required to be withheld by any
employer exceeds $500 shall, in addition to the requirements of subdivision 1,
file a form with the Tax Commissioner within three banking days following the
close of any period for which the employer is required to deposit federal
withholding tax and pay the amount so withheld, except when a payment is due
within three days of the due date for the filing of the quarterly returns, then
such payment shall be made with such return. Any employer otherwise required to
file a return and pay the withholding tax pursuant to this subdivision that has
no more than five employees subject to withholding under this article may
request a waiver from the Tax Commissioner authorizing the employer to file the
return and pay the withholding tax pursuant to subdivision 2.
			The Tax Commissioner may authorize an employer to file seasonal returns when
in his opinion the administration of the tax imposed under this article would be
enhanced. Any employer making payment under subdivision 3 will be deemed to have
met the requirements hereof if at least ninety percent of actual tax liability
for such period is paid. Employers authorized to file seasonal returns under
this paragraph shall file each return on or before the twentieth of the month
following the close of the reporting period.
			The returns and forms filed under this section shall be in such electronic
medium and contain such information as the Tax Commissioner may prescribe.

HISTORY: Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,
c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.
283; 1984, c. 675; 1988, c. 899; 1991, cc. 362, 456; 2007, c. 753; 2015, c. 156;
2016, cc. 660, 676.