All states · Updated for 2026
How to pay a nanny in Virginia
Everything a Virginia family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Virginia unemployment tax: register with Virginia Employment Commission after domestic employer is liable after paying $1,000 or more in wages to domestic workers in any calendar quarter of the current or preceding calendar year (va. code § 60.2-215); new employers pay 2.50% on the first $8,000.00 of wages; file FC-20 Employer's Quarterly Tax Report / FC-21 Payroll Report (Employer Self Service / eForms) quarterly.
- Virginia income tax: withholding is voluntary for household employers (form VA-4).
- New hire report: within 20 days of their start date.
- Minimum wage: $12.77/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Not required: 'employee' under the Virginia Workers' Compensation Act excludes domestic servants, and employers with fewer than three employees are exempt (Va. Code § 65.2-101). Voluntary coverage is available.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and VA-4.
- File the Virginia new-hire report within 20 days at the state site.
- Register with Virginia Employment Commission once you cross domestic employer is liable after paying $1,000 or more in wages to domestic workers in any calendar quarter of the current or preceding calendar year (va. code § 60.2-215) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file FC-20 Employer's Quarterly Tax Report / FC-21 Payroll Report (Employer Self Service / eForms). Quarterly reports and payments due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). New employers pay an initial 2.5% base rate plus small add-on charges (fund-building and pool-cost) until experience-rated (official VEC page); the $8,000 wage base is from VEC rate notices and payroll references, not a 2026 VEC publication — confirm on your VEC tax rate notice.
- January: W-2 to your nanny, W-2/W-3 to the SSA, VA-6H Household Employer's Annual Summary (or VA-6) with W-2s to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Virginia nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Virginia?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Virginia unemployment tax applies after domestic employer is liable after paying $1,000 or more in wages to domestic workers in any calendar quarter of the current or preceding calendar year (va. code § 60.2-215).
Do I withhold Virginia income tax from my nanny?
Virginia does not require household employers to withhold state income tax; you can withhold voluntarily using VA-4 if your nanny asks.
What forms do I file in Virginia?
FC-20 Employer's Quarterly Tax Report / FC-21 Payroll Report (Employer Self Service / eForms) quarterly with Virginia Employment Commission, VA-6H Household Employer's Annual Summary (or VA-6) with W-2s annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Virginia?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Virginia. Virginia's minimum wage covers domestic workers (2021 amendments) and the Virginia Overtime Wage Act follows FLSA overtime rules, so live-out household employees earn 1.5× over 40 hours and live-in domestic workers are exempt from overtime. $12.77 minimum effective January 1, 2026 (Va. Code § 40.1-28.10).
What is the minimum wage for a nanny in Virginia?
$12.77 per hour in 2026 (schedule: $12.41 from 2025-01-01, $12.77 from 2026-01-01, $13.75 from 2027-01-01).
Pay your Virginia nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with FC-20 Employer's Quarterly Tax Report / FC-21 Payroll Report (Employer Self Service / eForms) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Virginia Tax — Employer Withholding Instructions (Rev. 10/26): formula for computing tax to be withheld for wages paid after July 1, 2025 (Taxable Year 2025 and after), worked example, VA-4, VA-6H household annual filing; Virginia Tax — Withholding Tax (filing frequencies, VA-5/VA-15/VA-16, VA-6 and VA-6H due January 31, household employer annual filing election); Va. Code § 60.2-215 — employer of domestic service: $1,000 or more in wages in any calendar quarter of the current or preceding year; Virginia Employment Commission — Employers (new employers' initial base rate 2.5% plus add-ons; iFile/iReg registration; Employer Self Service); Va. Code § 40.1-28.10 — minimum wage: $12.77 from January 1, 2026; $13.75 from January 1, 2027; $15.00 from January 1, 2028; Va. Code § 65.2-101 — Workers' Compensation Act definitions: 'employee' excludes domestic servants; employers with fewer than three employees excluded; Virginia New Hire Reporting Center. Rules for 2026 are provisional. General information, not tax or legal advice.