Reading a Virginia pay stub, line by line
A Virginia pay stub has exactly four involuntary deductions — and the state one reaches its top rate faster than almost anywhere else. Here is what each line means in 2026:
VA State Income Tax ("VA SIT", "Virginia Withholding"). Virginia has four brackets — 2% to $3,000, 3% to $5,000, 5% to $17,000, and 5.75% above — with thresholds that have not moved since 1990. That means nearly every full-time worker pays the top 5.75% on most of their income. The standard deduction is $8,750 for a single filer ($17,500 married filing jointly) for 2026, plus a $930 personal exemption for yourself and each dependent ($800 more if 65+ or blind). Employers use the same $8,750 for every employee in the withholding formula regardless of marital status; joint filers claim the rest on the return. Bonuses paid separately may be withheld at a flat 5.75%. No Form VA-4 on file means zero exemptions.
What you will NOT see: a local income tax (the only local income-tax authority ever enacted, for Northern Virginia, was repealed in 2013 and never used), state disability insurance, a paid-family-leave premium (Virginia's program is voluntary private insurance only), or an unemployment deduction — taking UI tax out of wages is a Class 1 misdemeanor under Va. Code §§ 60.2-516 and 60.2-107. Workers' compensation can't be deducted either (§ 65.2-807).
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000).
Virginia paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 2%–5.75% in four brackets; 5.75% starts at $17,000 of taxable income (unchanged since 1990) |
| State standard deduction | $8,750 single · $17,500 married filing jointly (2026); $9,200/$18,400 in 2027 |
| Personal exemption | $930 each · +$800 for age 65+ or blindness |
| Employee-paid SUI / SDI / PFML | None — deducting UI is a Class 1 misdemeanor; PFML is voluntary only |
| Local income taxes | None — repealed authority (Acts 2013, c. 766) |
| Minimum wage | $12.77 (2026) → $13.75 Jan 1, 2027 → $15.00 Jan 1, 2028 → CPI-indexed |
| Tipped cash wage | $2.13 (FLSA tip credit; tips must reach $12.77) |
| Pay frequency | Hourly: biweekly or semimonthly · Salaried: at least monthly (§ 40.1-29) |
| Pay stub required? | Yes — every payday, enough detail to reconstruct gross-to-net; kept 3 years (§ 40.1-29(D)) |
| Final paycheck | Next regular payday — same rule whether fired or quit (§ 40.1-29(B)) |
What you actually take home in Virginia (2026 estimates)
Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, and Virginia income tax after the $8,750 standard deduction and $930 personal exemption:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $32,834 | $1,263 | $2,736 | 17.9% |
| $60,000 | $47,754 | $1,837 | $3,980 | 20.4% |
| $75,000 | $58,094 | $2,234 | $4,841 | 22.5% |
| $100,000 | $74,244 | $2,856 | $6,187 | 25.8% |
| Min wage, full-time ($12.77/hr) | $22,769 | $876 | $1,897 | 14.3% |
| 2027 min wage, full-time ($13.75/hr) | $24,330 | $936 | $2,027 | 14.9% |
Where the money goes at $60,000: Virginia income tax $2,636 (4.4% of gross) — federal income tax and FICA take the other 16%. Because the 5.75% bracket begins at just $17,000, the state's effective rate barely changes with income: 4.0% at $40,000, 4.8% at $100,000. Virginia is effectively a flat-tax state with a small graduated ramp at the bottom.
2027 preview: the standard deduction rises to $9,200, saving a single filer about $26 — and the minimum wage steps to $13.75, worth $2,038 more gross for a full-time minimum-wage worker.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Virginia rate schedule (Va. Code § 58.1-320) after the $8,750 standard deduction (§ 58.1-322.03, TY2026) and $930 personal exemption. Estimates only — your withholding depends on your W-4/VA-4 exemptions, credits, and pre-tax benefits.
What Virginia jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $45.00 | $93,600 |
| Software developer | $65.61 | $136,460 |
| Elementary school teacher | — | $65,550 |
| Truck driver (heavy) | $27.34 | $56,860 |
| Construction laborer | $20.94 | $43,560 |
| Customer service rep | $20.54 | $42,730 |
| Waiter / waitress (tips included) | $21.52 | $44,760 |
| Retail salesperson | $16.46 | $34,240 |
Virginia's median hourly wage across all occupations is $26.78 — about 9% above the national median of $24.51, lifted by Northern Virginia's federal-contractor economy: the state employs 88,280 software developers, more than nurses.
Virginia's workforce in numbers
- 8.9 million residents, civilian labor force of 4.5 million, unemployment 3.7% (Census 2025 estimate; BLS, July 2026 preliminary)
- 740,321 self-employed (nonemployer) businesses (Census, 2023) — about one for every 12 residents
- 3.6 million people on employer payrolls at 210,842 establishments, earning $251 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $74,040; median household income $93,170 (BLS OEWS, May 2025; Census ACS 2020–2024)
Virginia pay rules — the answers people actually need
Final paycheck: next regular payday, whether you were fired or quit. Va. Code § 40.1-29(B) requires final wages "on or before the date on which he would have been paid for such work had his employment not been terminated." Virginia has real teeth for late pay: unpaid wages plus an equal amount in liquidated damages plus 8% interest, civil penalties up to $1,000 per violation, and criminal charges for willful nonpayment (a felony at $10,000 or more). Since July 1, 2026, an employer that cures within 14 days of a claim has a good-faith defense.
Pay frequency: hourly employees must be paid at least biweekly or semimonthly; salaried employees at least monthly (§ 40.1-29(B)). Employees earning more than 150% of the state average weekly wage may agree to monthly pay. Cash, check, direct deposit, or a payroll card are all allowed — the card only if you failed to designate a bank account, and with at least one free withdrawal per pay period.
Is a pay stub required? Yes, and Virginia's is one of the more detailed statutes. On each regular pay date the employer must provide a written statement — paper or online — showing the employer's name and address, hours worked (for hourly employees and salaried employees below the federal overtime salary threshold), rate of pay, gross wages, and the amount and purpose of every deduction, with "sufficient information to enable the employee to determine how the gross and net pay were calculated" (§ 40.1-29(D)). Stubs must be kept three years. Agricultural employers are exempt unless the worker asks.
Wage claims go to the Department of Labor and Industry's Labor Law division or directly to court — § 40.1-29 gives employees a private right of action.
Virginia's minimum wage ladder to $15 (2026–2028)
Virginia's minimum wage is $12.77 for 2026 — a 2.9% inflation adjustment from $12.41 after the 2025 bill that would have set $13.50 was vetoed. The 2026 General Assembly then enacted a fixed schedule (HB 1 / SB 1, signed April 9, 2026). No city or county sets its own rate, and there is no small-employer exemption.
| Effective | Minimum wage | Full-time gross | Basis |
|---|---|---|---|
| Jan 1, 2026 | $12.77 | $26,562 | $12.41 × 1.029 CPI adjustment (DOLI) |
| Jan 1, 2027 | $13.75 | $28,600 | Va. Code § 40.1-28.10(C) |
| Jan 1, 2028 | $15.00 | $31,200 | § 40.1-28.10(D) |
| Jan 1, 2029 onward | CPI-indexed | — | Set by the DOLI Commissioner each October |
Tipped workers may be paid the federal $2.13 cash wage as long as tips bring them to the Virginia minimum; there is no separate state tipped rate. Exemptions from the state minimum have generally covered under-16s, students working 20 hours or less a week, and workers already outside the FLSA — but § 40.1-28.9 is mid-transition, with three staged versions running through 2030 after the 2026 farm-worker bills, and the exemption list shifts between them. Check the version in force on your pay date before concluding you are exempt.
How Virginia compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs VA |
|---|---|---|
| Virginia | $47,754 | — |
| North Carolina (flat 3.99%) | $48,505 | +$751 |
| Maryland (state + county tax) | $46,197 | −$1,557 |
| West Virginia | ~$48,000 | +~$246 |
| Tennessee (no state income tax) | $50,390 | +$2,636 |
| Pennsylvania (typical 1% local tax) | $47,854 | +$100 |
Virginia's 5.75%-from-$17,000 structure costs a $60,000 earner about $750 more than North Carolina's flat 3.99% — but roughly $1,650 less than Maryland, where county income taxes of 2.25%–3.2% stack on top of the state rate. A Northern Virginia commuter into DC or Maryland owes Virginia tax, not the workplace's, under the region's reciprocal agreements.
(The West Virginia figure is a directional estimate pending that state's full data workup.)
FAQ
What is the Virginia income tax rate on my paycheck?
Virginia has four brackets: 2% on the first $3,000 of taxable income, 3% to $5,000, 5% to $17,000, and 5.75% above that — thresholds unchanged since 1990. After the $8,750 standard deduction and $930 personal exemption, a full-time worker pays 5.75% on most of their wages. Bonuses paid separately may be withheld at a flat 5.75%.
How much tax comes out of a paycheck in Virginia?
A single filer earning $60,000 keeps about $47,754 a year — roughly $1,837 per biweekly check, a 20.4% effective rate covering federal income tax, Social Security, Medicare, and Virginia income tax. There are no local, disability, or paid-leave deductions in Virginia.
Does my employer have to give me a pay stub in Virginia?
Yes. Va. Code § 40.1-29(D) requires a written statement on each regular pay date showing the employer's name and address, hours worked (for hourly and lower-salaried employees), rate of pay, gross wages, and the amount and purpose of each deduction — enough to reconstruct how net pay was calculated. Employers must keep these statements for three years.
When is my final paycheck due in Virginia?
On or before the next regular payday for the work performed, whether you quit or were fired (Va. Code § 40.1-29(B)). Late payment exposes the employer to double damages, 8% interest, civil penalties up to $1,000 per violation, and criminal charges for willful nonpayment.
What is the minimum wage in Virginia in 2026?
$12.77 per hour from January 1, 2026, rising to $13.75 on January 1, 2027 and $15.00 on January 1, 2028, then indexed to inflation. Tipped employees may be paid $2.13 if tips bring them to the minimum. No Virginia city or county sets a higher rate.
Does Virginia have a local income tax?
No. The only local income-tax authority Virginia ever enacted, for Northern Virginia localities, was repealed in 2013 without being used. Every Virginia stub carries just four involuntary lines: federal income tax, Social Security, Medicare, and Virginia income tax.
Does Virginia have a paid family leave or disability deduction?
No. Virginia has no state disability insurance and its family leave program is voluntary private insurance with no payroll premium. Unemployment insurance is employer-paid, and deducting it from wages is a Class 1 misdemeanor under Va. Code §§ 60.2-516 and 60.2-107.