Employers with employees working in Norfolk are required to file quarterly unemployment wage reports with the Virginia Employment Commission (VEC). The required form is VEC Form FC-21, Quarterly Tax and Wage Report.
Filing deadlines by quarter
Virginia follows a standard quarterly reporting schedule. Reports are due by the last day of the month following the end of each calendar quarter:
- Q1 (January–March): due April 30
- Q2 (April–June): due July 31
- Q3 (July–September): due October 31
- Q4 (October–December): due January 31
These deadlines apply regardless of business size or payroll frequency. Late filings can result in penalties, interest charges, or issues with unemployment benefit claims.
What information must be reported
Form FC-21 requires total wages paid during the quarter and a breakdown of each employee’s earnings, subject to Virginia’s taxable wage base. Employers must also reconcile unemployment tax payments already submitted for the quarter.
Norfolk does not impose a separate unemployment reporting requirement. All filings go directly to the VEC, typically through the VEC iReg online system.
Common compliance risks
Missed deadlines often occur when payroll runs cross state lines or when businesses rely on manual tracking. Errors in wage allocation can also trigger notices from the VEC, particularly during audits or when employees file claims.
Many employers reduce these risks by centralizing payroll tax filings and monitoring due dates through a Virginia payroll compliance partner.
Stay compliant and file on time with Capital Payroll Partners
Disclaimer: This blog post is for informational purposes only and should not be construed as legal advice. Always consult the official resources and seek legal counsel if necessary for complete and accurate information regarding specific regulations and practices.
