My business is not located in Virginia. I plan to expand and add a Virginia branch. I will be hiring staff to work in Virginia. Where do I report these individuals for unemployment tax purposes?:

Businesses operating in multiple jurisdictions must base their filing requirements on the “localized/non-localized” procedures that each state has. You first determine if the services being rendered are localized, contained in one state. If so, the rule is to report people where they work. That would be the case described here. If they work in multiple states you must look to where their direction and control is centered. Wages earned in Virginia are reportable to Virginia, unless they are incidental. An exception to this is if a specific reciprocal agreement is approved by the VEC and the other state.