How do I register as a household employer in Virginia?

Start with a federal EIN, then register with Virginia for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Virginia's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Virginia income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does Virginia charge for a household employee?

Federal FICA and FUTA, Virginia SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Virginia SUTA: base tax rates 0.1% - 6.2% on a state-specific wage base, with no published all-in new-employer rate, because the charges added on top are set each year and not published in advance. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Virginia's minimum wage and overtime rules for nannies?

At least $12.77 an hour for a nanny in Virginia. That is Virginia's own minimum wage, above the federal $7.25 floor. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: US DOL, State Minimum Wage Laws.

Can I require my nanny to use direct deposit in Virginia?

Yes. Virginia allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though Virginia does not strictly require one.

What records do I need to keep for a Virginia household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Virginia follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Virginia Nanny Tax Guide

Virginia has a progressive income tax reaching 5.75% and no state disability insurance. Its new paid family and medical leave contributions start in April 2028, withheld from the nanny's pay, and its new paid sick leave law reaches employers of one in 2029, though whether that includes a household is not yet settled. The state minimum wage exceeds the federal level.

Virginia household employer quick facts

Applies in Virginia

State income tax withholding
State unemployment

Not in Virginia

Disability insurance
Paid family leave

Minimum Wage

$12.77/hour

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SUTA Rate Range

0.1% - 6.2%

New employers: Virginia starts a new employer at 2.5% and then adds charges that change every year and aren't published in advance, so your actual rate is the one on the notice Virginia mails you each December, or in your Employer Self-Service account. The wage base is the first $8,000 (2026). Virginia Employment Commission (VEC)

Key things to know

Progressive state income tax (2% - 5.75%)
State minimum wage is $12.77/hour
No state disability insurance; Virginia's new paid family and medical leave contributions start April 1, 2028, withheld from the nanny's pay, and its new paid sick leave law reaches employers of one in 2029, though whether that includes a household is not yet settled
Standard deduction of $8,750 (single)

Virginia Employer Requirements

State Income Tax

Virginia uses progressive tax brackets: 2% to $3,000, 3% to $5,000, 5% to $17,000, and 5.75% above. Standard deduction is $8,750 (single).

State Unemployment Insurance

Employers pay SUI tax on the first $8,000 of wages. Virginia starts a new employer at 2.5% and adds charges that change every year and aren't published in advance, so there's no all-in new employer rate to quote. Base tax rates range from 0.1% to 6.2% based on experience, and the yearly charges go on top of that.

Workers' Compensation

Virginia doesn't require workers' compensation for household employers, since domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability.

Virginia household employer questions

What will it cost?

Wondering what you'll actually owe as a Virginia employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Virginia tax agency, IRS Publication 926

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Virginia Nanny Tax Guide

Virginia household employer quick facts

Virginia Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

Virginia household employer questions

What will it cost?

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