Minimum Wage<\/a><\/p>\n Overtime Pay Rules<\/a><\/p>\n State Unemployment Tax & Rate<\/a><\/p>\n Workers\u2019 Compensation Insurance<\/a><\/p>\n Disability Benefits Insurance<\/a><\/p>\n Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n Paid Leave Laws<\/a><\/p>\n Other State Regulations<\/a><\/p>\n Helpful Links<\/a><\/p>\n Federal Regulations<\/a><\/p>\n [\/et_pb_text][et_pb_heading title=”More from our Learning Library” disabled_on=”on|on|off” admin_label=”Browse Learning Library” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41596″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png” alt=”free consultation” title_text=”Resource-Library-Hero3″ align=”center” disabled_on=”on|on|off” admin_label=”LL image” _builder_version=”4.27.4″ _module_preset=”_initial” width=”80%” custom_margin=”||0px|||” global_module=”41597″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_image][et_pb_text disabled_on=”on|on|off” admin_label=”LL links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41598″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_heading title=”Popular Resources” disabled_on=”on|on|off” admin_label=”LL Featured Resources” _builder_version=”4.27.6″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41599″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_text disabled_on=”on|on|off” admin_label=”LL featured links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41600″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n <\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.27.4″ _module_preset=”default” custom_padding_tablet=”60px||||false|false” custom_padding_phone=”30px||||false|false” custom_padding_last_edited=”off|desktop” global_colors_info=”{}”][et_pb_text ul_item_indent=”40px” admin_label=”State Regulations – Intro Text” _builder_version=”4.27.6″ _dynamic_attributes=”link_option_url” _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@” z_index_tablet=”500″ use_border_color=”off” global_module=”41634″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n Household employers must comply with applicable tax, wage, and labor laws for nannies, in-home senior caregivers, and other household employees. While federal rules apply to employers nationwide, there are also state- and city-specific regulations employers must follow.<\/p>\n [\/et_pb_text][et_pb_code admin_label=”at a glance Code” module_id=”glance” _builder_version=”4.27.4″ _module_preset=”default” background_color=”#f4f4f4″ custom_margin=”-25px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”20px|20px|20px|20px|true|true” global_colors_info=”{}”]<\/p>\n [et_pb_section global_module=\"41233 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=”40px” admin_label=”minimum wage ” module_id=”minimum” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employees must be paid at least the highest of the federal, state, or applicable local minimum wage rates. In Virginia, the state\u2019s minimum wage rate of $12.41\/hour applies.<\/p>\n The Virginia Department of Labor Commissioner must adjust the minimum wage annually by the Average Consumer Price Index for all items, urban consumers (CPI-U).<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”overtime ” module_id=”overtime” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employees in Virginia are required to be paid at least time and a half for hours worked over 40 in a seven-day workweek. Overtime compensation is not required for live-in employees or when work is performed on a holiday.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”State Unemployment Tax & Rate header” module_id=”unemployment” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n In Virginia, the new employer SUI (state unemployment insurance) rate is 2.50 percent on the first $8,000 of wages for each employee. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”workers comp ” module_id=”workerscomp” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employers in Virginia are not required to have workers\u2019 compensation coverage if they have fewer than three employees. However, you can choose a voluntary policy to protect both you and your employees.\u00a0Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Disability Benefits Insurance” module_id=”disability” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n The state has no disability benefits rules related to nanny tax and payroll.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”domestic workers bill of rights ” module_id=”domestic” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Virginia\u2019s Domestic Worker Bill of Rights provides domestic workers with workplace protections including:<\/p>\n Employee protection laws have also been extended to include domestic workers like nannies, senior caregivers, housekeepers, and estate staff. They are now allowed to file complaints regarding workplace safety, which will be investigated by the state\u2019s Commission of Labor and Industry.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”paid leave ” module_id=”paidleave” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ hover_enabled=”0″ z_index_tablet=”500″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n Virginia has enacted a paid family and medical leave insurance program (PFML) that will provide 12 weeks of partially compensated, job-protected leave to most Virginia employees. The effective date of the legislation is July 1, 2026. Contributions to fund the program start April 1, 2028, and benefits begin Dec. 1, 2028.<\/span><\/p>\n Although contributions for the new PFML program do not begin until April 1, 2028, employers should start familiarizing themselves with the program\u2019s requirements and reviewing their leave policies for any needed updates.<\/p>\n The program applies to employers that have paid wages of at least $1,500 in any quarter of the current or preceding year, or who have employed at least one person for part of a day in each of 20 weeks during that time. Employees are eligible for PFML if they meet the income eligibility requirements for the state\u2019s unemployment insurance program.<\/p>\n Eligible employees receive up to 12 weeks of PFML per year for the following reasons:<\/p>\n Workers on PFML receive 80% of their average weekly wage, with a weekly minimum PFML benefit of $100 and a weekly maximum of the state average weekly net earnings as defined in the state workers\u2019 compensation law. The weekly maximum benefit is adjusted yearly.<\/p>\n The program is funded by contributions split equally between workers and employers with more than 10 employees. Smaller employers are exempt from the employer contribution, although, as with larger employers that are not exempt, they must withhold their employees\u2019 contributions and remit them to the state. The contribution rate will be set by Oct. 1, 2027, and contributions will begin the following April. The rate will be adjusted annually.<\/p>\n Learn more<\/a><\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”other regs ” module_id=”other” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Terminated household employees are entitled to payment of their wages on or before the next regular payday.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”helpful links section ” module_id=”helpful” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Federal Regulations” module_id=”federalregulations” _builder_version=”4.27.5″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” use_border_color=”off” global_module=”41586″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n All household employers need to follow certain federal regulations, including:<\/p>\n Social Security and Medicare taxes are commonly referred to as FICA taxes.<\/p>\n If you pay cash wages of $3,000 or more to any household employee in 2026 (or paid a domestic worker $2,800 or more in 2025), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages.<\/p>\n As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare).<\/p>\n Your employee’s share is also 7.65 percent, which you may withhold from their wages or pay yourself.<\/p>\n You don’t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you’ll owe federal unemployment tax. This is an employer-only tax. FUTA is 6% of cash wages on the first $7,000 of wages paid to an employee.<\/p>\n If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2026, the IRS has set the optional standard mileage rate at 72.5 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if mileage costs cause your employee to fall below the minimum wage, you must reimburse them for mileage.<\/p>\n Household employers can remit taxes, including FICA, employee income, and federal unemployment, quarterly using Form 1040-ES<\/a>. If a household employer does not remit their taxes quarterly, the entire amount will be due when they file their personal tax return. This could cause an underpayment penalty.<\/p>\n By January 31, household employers must provide Form W-2<\/a> to their employees and submit Form W-3<\/a> and Copy A of Form W-2 to the Social Security Administration. Then, a household employer must file Schedule H<\/a> with their personal tax return. Learn more: How to File Schedule H<\/a><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”off|desktop” admin_label=”2025 Blue Call to Action – HH Payroll” _builder_version=”4.27.4″ _module_preset=”_initial” background_color=”#438dd8″ custom_padding=”10px||10px||true|false” background_last_edited=”on|desktop” background_color_gradient_direction_tablet=”180deg” global_module=”40548″ saved_tabs=”all” locked=”off” collapsed=”off” global_colors_info=”{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”Questions? Get Help with Household Payroll” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ title_font=”Montserrat|Montserrat_weight|||||||” title_text_align=”center” title_text_color=”#FFFFFF” title_font_size=”32px” title_line_height=”1.2em” custom_margin=”||10px||false|false” title_font_size_tablet=”28px” title_font_size_phone=”20px” title_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text quote_border_color=”#FFFFFF” _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato|Lato_weight|||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”1.75em” link_font=”||||on||||” link_text_color=”#FFFFFF” quote_font=”Montserrat|Montserrat_weight|||||||” quote_text_color=”#FFFFFF” header_font=”Montserrat|Montserrat_weight|||||||” header_text_color=”#FFFFFF” header_font_size=”72px” header_line_height=”1.15em” header_2_font=”Montserrat|Montserrat_weight|||||||” header_2_text_color=”#FFFFFF” header_2_font_size=”50px” header_2_line_height=”1.2em” header_3_font=”Montserrat|Montserrat_weight|||||||” header_3_text_color=”#FFFFFF” header_3_font_size=”32px” header_3_line_height=”1.3em” header_4_font=”Montserrat|Montserrat_weight|||||||” header_4_text_color=”#FFFFFF” header_4_font_size=”24px” header_4_line_height=”1.4em” header_5_font=”Montserrat|Montserrat_weight|||||||” header_5_text_color=”#FFFFFF” header_5_font_size=”18px” header_5_line_height=”1.4em” header_6_font=”Montserrat|Montserrat_weight|||||||” header_6_text_color=”#FFFFFF” header_6_line_height=”1.5em” custom_margin=”||||false|false” custom_padding=”40px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” text_font_size_tablet=”15px” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” header_font_size_tablet=”40px” header_font_size_phone=”24px” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”28px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” header_3_font_size_tablet=”22px” header_3_font_size_phone=”17px” header_3_font_size_last_edited=”on|phone” header_4_font_size_tablet=”18px” header_4_font_size_phone=”15px” header_4_font_size_last_edited=”on|tablet” header_5_font_size_tablet=”15px” header_5_font_size_phone=”14px” header_5_font_size_last_edited=”on|desktop” header_6_font_size_tablet=”13px” header_6_font_size_phone=”13px” header_6_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n A household payroll expert can answer questions you have about your own situation.<\/p>\n Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/NeedHelp-illustration.png” title_text=”NeedHelp-illustration” _builder_version=”4.27.4″ _module_preset=”_initial” border_radii=”on|6px|6px|6px|6px” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” header_2_text_color=”#666666″ header_3_text_color=”#FFFFFF” global_colors_info=”{}”]<\/p>\n Hours: Mon-Fri 8:30 am – 8pm, ET<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”https:\/\/outlook.office.com\/book\/GTMPayrollServicesHouseholdPayrollandTaxConsultation@gtm.com\/” url_new_window=”on” button_text=”Schedule a Free Consultation” button_alignment=”center” admin_label=”consultatio button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”||fa||400″ button_icon_placement=”left” button_on_hover=”off” custom_margin=”48px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”12px|15px|12px|30px|true|false” custom_padding_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”][\/et_pb_button][et_pb_button button_url=”https:\/\/alive5.com\/7DWXAu5″ url_new_window=”on” button_text=”Chat During Business Hours” button_alignment=”center” admin_label=”chat Button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”w||divi||400″ button_icon_placement=”left” button_on_hover=”off” custom_padding=”12px|18px|12px|36px|true|false” locked=”off” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" At a Glance Minimum Wage Overtime Pay Rules State Unemployment Tax & Rate Workers\u2019 Compensation Insurance Disability Benefits Insurance Domestic Workers\u2019 Bill of Rights Paid Leave Laws Other State Regulations Helpful Links Federal Regulations Labor Law Compliance Hiring & Managing Employees Costs & Employee Benefits Payroll & Taxes Nanny Tax Calculator Complete Guide to Household […]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":" Here are the laws affecting household employment in Virginia.<\/p> Minimum Wage<\/strong><\/p> Workers' Compensation Requirements<\/strong><\/p> Household employers in Virginia are not required to have a workers' compensation policy. However, we strongly recommend obtaining one to protect both you and your employee(s).<\/p> Overtime Rules<\/strong><\/p> Hourly employees in Virginia are entitled to a special overtime pay rate of at least 1.5 times their regular hourly wage for all overtime worked, if they work over 40 hours in a week.<\/p> New Employer SUI Rate<\/strong><\/p> This is the State Unemployment Insurance tax rate that all employers pay when they first become employers. Those with previous employees may be subject to a different rate.<\/p> Taxable Wage Base<\/strong><\/p> Also called\u00a0the Social Security Wage Base, this is the maximum income amount for\u00a0which employees must pay Social Security taxes. Employers will usually handle this calculation and withhold the correct taxes from each paycheck, but employees are\u00a0still responsible for reporting the tax.<\/p>\n
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Nanny Taxes At a Glance<\/h4>\n
Minimum Wage<\/h2>\n
Overtime Pay Rules<\/h2>\n
State Unemployment Tax & Rate<\/h2>\n
Workers\u2019 Compensation Insurance<\/h2>\n
Disability Benefits Insurance<\/h2>\n
Domestic Workers\u2019 Bill of Rights<\/h2>\n
\n
Paid Family and Medical Leave\u200b<\/h2>\n
Covered Employers and Employees<\/h3>\n
Leave<\/h3>\n
\n
Compensation<\/h3>\n
Funding<\/h3>\n
Other State Regulations<\/h2>\n
Final Pay<\/h3>\n
Helpful Links for Nanny Taxes in Virginia<\/h2>\n
\n
Federal Regulations<\/h2>\n
Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n
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FICA Taxes<\/h3>\n
Federal Unemployment Tax (FUTA)<\/h3>\n
Mileage Reimbursement<\/h3>\n
Remitting Taxes Quarterly<\/h3>\n
Year-End Requirements<\/h3>\n
Call Toll Free: 800-929-9213<\/a><\/span><\/h3>\n
![\"Virginia\"](\"https:\/\/gtm.com\/household\/wp-content\/uploads\/625px-Flag-map_of_Virginia.svg_-300x130.png\")
Household employers must comply with all tax and wage laws that affect nannies and other domestic workers. While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p>