Statement status
Required, with agricultural exception/request rule.
Virginia pay-statement guide · VA · reviewed 2026-07-27
Virginia Paystub Generator & 2026 Pay Statement Guide
This is a state-specific planning page for Virginia, not a one-size-fits-all tax estimate. It combines official pay-statement research with direct withholding references and a careful preparation workflow.
Generally required
Official-source guide
Reviewed 2026-07-27
2026 state snapshot
What distinguishes Virginia pay-period records
This summary separates the state pay-statement rule from tax withholding and optional personal recordkeeping. It is based on the official sources linked on this page.
Trigger or scope
Each regular pay date, nonagricultural employers provide a paystub or online accounting; agricultural employers furnish gross wages and deductions on employee request.
Electronic delivery
Paystub or online accounting permitted.
Record retention
At least 3 years.
Research status: Official-source verified as of 2026-07-27. This summary reflects the scope described in the cited official sources; exceptions, sector rules, local requirements, later amendments, and agency guidance can affect a specific situation.
Why this state is different
What makes Virginia different from other pay-statement jurisdictions
Virginia has a comparatively direct wage-statement rule for the workers covered by the cited authority. The important distinction is not the state name alone: the page documents the actual trigger, required content, delivery rules, and recordkeeping details that make Virginia different from other jurisdictions.
The reviewed trigger is: Each regular pay date, nonagricultural employers provide a paystub or online accounting; agricultural employers furnish gross wages and deductions on employee request. The page then separates wage-statement content from delivery and record retention so users do not confuse a document-format requirement with tax withholding or other payroll obligations.
Primary authority: Va. Code §40.1-29. Supplemental official guidance: Virginia DOLI payment of wage. The wage-statement research was last reviewed 2026-07-27.
Official wage-statement research
The Virginia requirements checklist
Use this list to review an employer-issued statement or to organize an accurate personal earnings record. A generated document does not create legal compliance and does not replace an employer's duties.
- Employer name/address
- Hours for hourly and certain salaried employees
- Rate
- Gross
- Deductions and purposes
- Enough information to calculate gross and net
Delivery, access, and retention
How Virginia treats the statement after payday
Electronic or paper delivery
Paystub or online accounting permitted.
Practical step: Follow the cited rule and agency guidance for the worker and payment method involved, and preserve a readable copy of what was delivered.
Retention and access
At least 3 years.
Practical step: Keep the statement with the time, rate, deduction, payment, and tax records that support the amounts shown.
Tax and withholding references
Use current Virginia instructions—not a generic percentage
Withholding can depend on pay frequency, filing elections, allowances, taxable wage definitions, supplemental pay, local rules, and annual updates. The generator interface is not a substitute for current official instructions.
Official tax reference · 2025-07-01
Virginia Withholding Tables for Wages Paid after July 1, 2025
Virginia official withholding tables and percentage calculations for wages paid after July 1, 2025.
Open official sourceOfficial tax reference · current
Virginia Withholding Tax
Virginia requires employers to deduct and withhold state income tax from wages.
Open official source
Calculation warning: Confirm every tax and deduction amount against the current official source before relying on a generated record. LeoFolio does not provide tax, payroll, legal, or accounting advice.
Local recordkeeping lens
Source-first records for Virginia Beach, Norfolk, Chesapeake, Arlington, and Richmond
Workers and small businesses in Virginia Beach, Norfolk, Chesapeake, Arlington, and Richmond should keep the same underlying evidence that supports any pay-period summary: contracts or offer letters, time records, invoices, platform statements, bank deposits, deduction authorizations, and tax forms. The generated PDF should agree with those records rather than replace them.
01
Work basis
Contract, offer letter, client agreement, platform terms, or written rate notice.
02
Quantity and timing
Timecard, schedule, mileage log, units, commissions, or completed-job record.
03
Money trail
Invoice, platform statement, check, bank deposit, reimbursement, and deduction authorization.
04
Final reconciliation
Confirm gross earnings, deductions, taxes, reimbursements, net amount, and pay date agree.
Practical workflow
A source-backed workflow for a Virginia earnings record
Confirm coverage first
Each regular pay date, nonagricultural employers provide a paystub or online accounting; agricultural employers furnish gross wages and deductions on employee request.
Capture the required information
Employer name/address; hours for hourly and certain salaried employees; rate; gross; deductions and purposes; enough information to calculate gross and net.
Reconcile the numbers
Match gross earnings, deductions, net pay, hours, rates, and year-to-date amounts to the underlying records that actually support them.
Use the allowed delivery method
Paystub or online accounting permitted.
Retain supporting records
At least 3 years.
Verify withholding separately
Check Virginia Withholding Tables for Wages Paid after July 1, 2025 and the linked official source for the current withholding method.
Primary references
Official Virginia sources used for this page
The wage-statement research was last checked 2026-07-27. Laws, regulations, agency interpretations, and URLs can change, so recheck the linked source before acting.
- 01Va. Code §40.1-29
Primary authority supporting the page classification and the reviewed scope: Each regular pay date, nonagricultural employers provide a paystub or online accounting; agricultural employers furnish gross wages and deductions on employee request.
- 02Virginia DOLI payment of wage
Secondary official guidance was reviewed alongside the primary authority. Use the linked source to confirm current implementation details and agency practice for your situation.
- 032026 U.S. Wage Statement Requirements Database
Compare the source-backed classification, delivery, retention, and verification status for all 50 states plus Washington, DC, and download the underlying CSV.
This page summarizes public official sources for informational purposes and is not legal, tax, payroll, or accounting advice. LeoFolio formats user-supplied information and does not verify income, employment, or recipient acceptance.
State-specific questions
Virginia pay-statement FAQ
These answers summarize the cited research and define the limits of a user-generated document.
Does Virginia require an itemized pay statement?
The reviewed classification is “Required, with agricultural exception/request rule.” Each regular pay date, nonagricultural employers provide a paystub or online accounting; agricultural employers furnish gross wages and deductions on employee request. Coverage and exceptions can matter, so use the cited primary authority for the specific employment relationship.
What information should Virginia pay statements contain?
The official-source research identifies the following content: Employer name/address; hours for hourly and certain salaried employees; rate; gross; deductions and purposes; enough information to calculate gross and net.
Can Virginia pay statements be delivered electronically?
Paystub or online accounting permitted.
How long should Virginia payroll records be retained?
At least 3 years.
What tax source should be checked for Virginia withholding?
Start with “Virginia Withholding Tables for Wages Paid after July 1, 2025.” Virginia official withholding tables and percentage calculations for wages paid after July 1, 2025. Tax calculations can depend on current forms, employee elections, pay frequency, locality, and other facts, so use the linked official instructions for the actual pay period.
Does LeoFolio verify income or create an employer-issued record for Virginia?
No. LeoFolio formats information supplied by the user. It does not verify income, employment, identity, tax compliance, or recipient acceptance, and its output is not a substitute for an employer-issued payroll record. Use accurate information and never use a generated document to misrepresent income or employment.
Virginia · source-first workflow
Use accurate records, review the preview, and keep the supporting evidence.
LeoFolio formats user-supplied information. It does not verify income, employment, legal compliance, or acceptance by any third party.