Am I required to pay unemployment tax as an employer?
Employers are liable for unemployment tax in Virginia if they are currently liable for Federal Unemployment Tax. General employers are liable if they have had a quarterly payroll of $1,500 or more or have had an employee for 20 weeks (about 4 and a half months) or more during a calendar year. Agricultural, Domestic, and 501C3 Non-Profit employers have different thresholds for liability. Additionally, if you acquire a business that is liable at the time of the acquisition, you are liable.
