Virginia law imposes a penalty for failure to file an Employer’s quarterly report in a timely manner, and reports must be retained to be reviewed by auditors upon request. Quarterly reports are due on the last day of the following month.
- the 1st quarter ending March 31st is due April 30th
- the 2nd quarter ending June 30th is due July 31st
- the 3rd quarter ending September 30th is due October 31st
- the 4th quarter ending December 31st is due January 31st.
If the due date falls on a weekend or holiday, it is adjusted to the next business day. Information must be submitted through ESS, eForm, and Web Upload by midnight of the filing deadline.
Reports filed after the due date of the reported quarter are assessed a $100 late filing penalty. This penalty also applies to state and political subdivision employers. A penalty will not be assessed on reports for quarters in which no wages were paid. A penalty will be applied on each quarterly tax report not filed by the due date. Interest will accrue on unpaid tax even if a penalty is not due.
