🇺🇸 VIRGINIA STATE LAW – 2026 UPDATE

Virginia Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Virginia

Virginia remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Virginia is generally considered a business-friendly state with moderate levels of employment regulation. According to official state sources, Virginia has implemented a graduated minimum wage system that adjusts annually based on the Consumer Price Index, while following federal standards for most other employment matters.

General Characteristics (As of Information Compiled December 2025):

  • State minimum wage (2025): $12.41/hour (2026: $12.77/hour)
  • Paid sick leave: Generally required only for certain home health workers
  • State income tax: Progressive system with rates from 2% to 5.75%
  • Meal/rest breaks: Not mandated by state law for adult employees
  • Overtime rules: Follows federal Fair Labor Standards Act (FLSA)
  • Workers’ compensation: Generally required for employers with more than two employees

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Official State Agency Information

The Virginia Department of Labor and Industry (DOLI) administers employment laws in Virginia.

Contact Information:

  • Website: https://doli.virginia.gov/
  • Phone: (804) 371-2327
  • Hours: 8 AM to 5 PM, Monday – Friday (closed weekends and state holidays)
  • Address: Virginia Department of Labor and Industry, 6606 West Broad Street, Richmond, VA 23230
  • Labor Law Questions: laborlaw@doli.virginia.gov
  • Hearing Impaired: Virginia Relay Center at 711

⚠️ Note: This agency can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney.

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. Virginia Minimum Wage Act

Statutory Citation: Va. Code §§ 40.1-28.8 through 40.1-28.12
Official Source: https://law.lis.virginia.gov/vacodefull/title40.1/chapter3/

General Provisions (as stated in the statute):

  • Establishes minimum wage requirements for Virginia employers
  • Provides for annual adjustments based on the Consumer Price Index
  • Administered by the Commissioner of Labor and Industry
  • Contains specific coverage requirements and exemptions

According to official sources, Virginia’s minimum wage law generally applies to employers covered by the Act, with certain exemptions as defined in the statute. Specific applicability depends on multiple factors.

Application to Remote Work: These provisions generally apply based on where work is physically performed. Specific applicability depends on multiple factors. Consult Virginia DOLI or legal counsel for guidance on particular circumstances.

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

2. Virginia Paid Sick Leave Law (Home Health Workers)

Statutory Citation: Va. Code §§ 40.1-33.3 through 40.1-33.6
Effective Date: July 1, 2021
Official Source: https://law.lis.virginia.gov/vacodefull/title40.1/chapter3/article2.1/

General Overview: According to the Virginia Department of Labor, this law generally requires paid sick leave for certain home health workers who meet specific criteria. The law is narrowly focused on a particular category of workers in the healthcare sector.

Coverage typically includes: Home health workers who provide personal care, respite, or companion services to individuals receiving consumer-directed services under Virginia’s plan for medical assistance services, and who work on average at least 20 hours per week or 90 hours per month.

Exemptions may include: Workers licensed by health regulatory boards, employees of hospitals licensed by the Virginia Department of Health, workers averaging 30 hours or less per month, and federal government employees.

⚠️ Note: This law has very limited application and does not create a general paid sick leave mandate for most Virginia employers. Actual coverage and obligations depend on specific circumstances. Employers should consult official agency guidance and legal counsel.

Source: Virginia DOLI – https://doli.virginia.gov/

3. Virginia Overtime Wage Act

Statutory Citation: Va. Code § 40.1-29.2 (as amended July 1, 2022)
Official Source: https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-29.2/

General Framework: According to official sources, Virginia’s overtime requirements generally align with the federal Fair Labor Standards Act (FLSA) following amendments in 2022. The state law incorporates federal overtime standards and exemptions.

Key Provisions:

  • Generally requires overtime pay for non-exempt employees for hours worked over 40 in a workweek
  • Overtime rate typically calculated at 1.5 times the regular rate of pay
  • Exemptions generally follow federal FLSA exemptions
  • Enforcement may involve private right of action

⚠️ Important: As of July 1, 2022, individuals who feel they are owed overtime wages under the Virginia Overtime Wage Act should direct inquiries and complaints to the United States Department of Labor or pursue private litigation. Specific applicability depends on employee classification and other factors.

Source: Code of Virginia – https://law.lis.virginia.gov/

4. Virginia Workers’ Compensation Act

Statutory Citation: Va. Code §§ 65.2-100 et seq.
Administering Agency: Virginia Workers’ Compensation Commission
Official Source: https://workcomp.virginia.gov/

General Overview: According to Virginia law, workers’ compensation coverage is generally required for employers with more than two employees. The statute provides a no-fault insurance system for work-related injuries and illnesses.

Coverage Requirements (as stated in statute):

  • Generally required for employers regularly employing more than two employees
  • Includes part-time, seasonal, and temporary workers in employee count
  • Contractors must count subcontractors’ employees toward the threshold
  • Executive officers and LLC managers may reject coverage through proper filing

Remote Worker Considerations: Workers’ compensation coverage questions for remote workers involve complex factual determinations about whether injuries “arise out of and in the course of employment.” Official determinations are made by the Virginia Workers’ Compensation Commission based on specific circumstances.

⚠️ Note: Coverage determinations are highly fact-specific. Consult the Virginia Workers’ Compensation Commission and legal counsel for guidance on coverage obligations and claim evaluation.

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

5. Virginia Wage Payment Act

Statutory Citation: Va. Code § 40.1-29
Official Source: https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-29/

General Provisions: The statute addresses payment of wages and provides remedies for employees who claim unpaid wages. According to official sources, the Act:

  • Establishes requirements for timing of wage payments
  • Provides for private right of action for unpaid wages
  • Includes provisions for recovery of attorneys’ fees in successful claims
  • Has a three-year statute of limitations for wage claims

Application: These provisions apply to employment relationships in Virginia. Specific requirements and remedies depend on circumstances and interpretation of the statute.

Source: Code of Virginia – https://law.lis.virginia.gov/

Minimum Wage Information for Virginia

Current Rate Information (As Published by Virginia DOLI)

According to the Virginia Department of Labor and Industry, the state minimum wage adjusts annually based on the Consumer Price Index for all items, all urban consumers (CPI-U), as published by the Bureau of Labor Statistics.

Published Minimum Wage Rates:

Effective Date Rate Notes
January 1, 2025 $12.41/hour Published by Virginia DOLI (based on 2.9% CPI-U increase)
January 1, 2026 $12.77/hour Published by Virginia DOLI (based on 2.9% CPI-U increase)

Calculation Method (as described in statute): According to Va. Code § 40.1-28.10(F), the Commissioner of Labor and Industry establishes the adjusted state hourly minimum wage annually by October 1. The adjusted wage is calculated by adding the current minimum wage to the product of the current minimum wage and the percentage increase of the U.S. Average Consumer Price Index.

Example: $12.41 + ($12.41 × 0.029) = $12.77

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/2025/07/29/virginia-minimum-wage-rate-increasing-effective-january-1-2026/

Application to Remote Workers

According to general legal principles and Virginia DOLI guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Virginia would generally be subject to Virginia’s minimum wage
  • Employer location is generally not the determining factor for wage requirements

However, specific situations may vary based on factors including:

  • Nature of the employment relationship
  • Physical location where work is performed
  • Applicable federal law
  • Other jurisdiction-specific considerations

Employers should consult Virginia DOLI or legal counsel for guidance on particular circumstances involving remote workers.

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Tipped Employees

According to federal and Virginia law:

  • Virginia follows the federal Fair Labor Standards Act for tipped employees
  • Under the FLSA, employers may pay tipped employees a direct cash wage of at least $2.13 per hour
  • The employee’s total compensation (direct cash wage plus tips) must equal or exceed Virginia’s minimum wage
  • If total earnings fall below the full minimum wage, employers are generally expected under law to make up the difference
  • A tipped employee is generally defined as one who customarily and regularly receives more than $30 per month in tips

⚠️ Important: Tip credit rules are complex and subject to specific requirements regarding notice to employees, tip retention, and calculation methods. Employers should consult Virginia DOLI and legal counsel to ensure compliance.

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/
Federal source: U.S. Department of Labor – https://www.dol.gov/agencies/whd

Coverage and Exemptions

According to Virginia law, minimum wage requirements generally apply to most employees, but certain exemptions may exist.

Potential Exemptions (as described in statute and regulations):

  • Certain agricultural workers
  • Some seasonal or recreational establishment workers
  • Some executive, administrative, and professional employees (subject to federal FLSA tests)
  • Outside salespeople
  • Certain other categories defined in statute

⚠️ Note: Exemptions are narrowly construed and fact-specific. Do not assume an exemption applies without verification from official sources and legal counsel. Misclassification can result in significant back pay liability.

Source: Code of Virginia §§ 40.1-28.8 et seq. – https://law.lis.virginia.gov/

Enforcement and Penalties

According to Virginia law, enforcement of minimum wage requirements may involve:

  • Investigation by the Virginia Department of Labor and Industry
  • Private right of action for employees
  • Potential recovery of unpaid wages
  • Possible attorneys’ fees and costs for successful claims
  • Other remedies as provided by statute

Specific enforcement mechanisms and potential consequences depend on circumstances and applicable statutes.

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Comparison Information (For Reference Only)

State 2025 Rate 2026 Rate Notes
Virginia $12.41 $12.77 Annual CPI adjustment
Maryland $15.00 $15.00 Reached $15 target
North Carolina $7.25 $7.25 Federal minimum
West Virginia $8.75 $8.75 State minimum
District of Columbia $17.50 TBD Higher rate for DC

This comparison is for general reference only. Each state’s laws apply based on where work is performed. Rates are subject to change.

Resources for Current Information

⚠️ CRITICAL REMINDER: Minimum wage compliance depends on many factors including employer size, employee type, work location, and local ordinances.

Employee Classification Standards

Virginia’s Classification Framework

According to Virginia law effective July 1, 2020, Virginia adopted a statutory framework that presumes workers are employees unless the employer can prove they are independent contractors.

Statutory Authority: Va. Code § 40.1-28.7:7
Effective Date: July 1, 2020
Official Source: https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.7:7/

Legal Standard and Burden of Proof

According to Virginia statute and official guidance:

  • Workers are presumed to be employees under Virginia law
  • The burden is on the employer to prove a worker is an independent contractor
  • Classification is evaluated using the IRS common law test (20-factor test)
  • The determination examines the degree of control and independence in the relationship

⚠️ Critical: Virginia’s approach places the burden on employers to prove independent contractor status, which differs from some other jurisdictions. This is a significant compliance consideration.

Source: Code of Virginia § 40.1-28.7:7 – https://law.lis.virginia.gov/

IRS Common Law Test Framework

Virginia generally applies the IRS common law test to evaluate worker classification. According to IRS guidance and Virginia application, the test examines factors in three main categories:

Category 1: Behavioral Control

General Concept: Whether the business has the right to control what the worker does and how the worker does the job.

Factors that may be relevant (from IRS guidance):

  • Instructions: Whether the business provides instructions about when, where, and how work is performed. An employee relationship generally involves following employer instructions, while an independent contractor typically sets their own methods.
  • Training: Whether the business provides ongoing training. Employees often receive training; independent contractors generally use their own methods.

Example Scenario (Illustrative Only):
A company provides detailed daily work schedules, specific methods for completing tasks, and ongoing supervision.

General Observations: This scenario may share characteristics commonly associated with employee relationships because:

  • High level of instruction and direction
  • Ongoing supervision and control
  • Limited worker autonomy in methods

⚠️ This is not a determination. Actual classification depends on all facts and circumstances. Consult legal counsel.

Category 2: Financial Control

General Concept: Whether the business controls the financial aspects of the worker’s job.

Factors that may be relevant (from IRS guidance):

  • Significant Investment: Whether the worker has a significant investment in equipment and facilities. Independent contractors often have significant investments; employees typically do not.
  • Unreimbursed Expenses: Whether the worker has unreimbursed business expenses. Independent contractors are more likely to have unreimbursed expenses.
  • Opportunity for Profit or Loss: Whether the worker can make a profit or suffer a loss. Independent contractors typically have such opportunity; employees generally do not.
  • Services Available to Market: Whether the worker makes services available to the general public. Independent contractors often market their services; employees typically do not.
  • Method of Payment: Whether the worker is paid by the job or receives a regular wage/salary. Independent contractors often receive payment per project; employees typically receive regular wages.

Example Scenario (Illustrative Only):
A worker provides their own expensive specialized equipment, pays for their own insurance and supplies, can earn more by working efficiently, and actively markets services to multiple clients.

General Observations: This scenario may share characteristics commonly associated with independent contractor relationships because:

  • Significant financial investment in business
  • Economic risk and opportunity for profit/loss
  • Multiple client relationships

⚠️ This is not a determination. Actual classification depends on all facts and circumstances. Consult legal counsel.

Category 3: Relationship of the Parties

General Concept: How the parties perceive their relationship.

Factors that may be relevant (from IRS guidance):

  • Written Contracts: Whether there is a written contract describing the relationship (note: the actual relationship matters more than labels)
  • Employee Benefits: Whether the business provides benefits such as insurance, pension, paid time off
  • Permanency: Whether the relationship is ongoing or for a specific project
  • Services as Key Activity: Whether the worker’s services are a key aspect of the business’s regular operations

Example Scenario (Illustrative Only):
A worker has a long-term ongoing relationship with a company, receives benefits like health insurance and paid time off, and performs core business functions that are essential to the company’s operations.

General Observations: This scenario may share characteristics commonly associated with employee relationships because:

  • Long-term permanent relationship
  • Receipt of employee-type benefits
  • Integration into core business operations

⚠️ This is not a determination. Actual classification depends on all facts and circumstances. Consult legal counsel.

IRS 20-Factor Test

According to Virginia law and IRS guidance, the following 20 factors may be considered in classification analysis. No single factor is determinative. The complete picture matters.

Factors Potentially Indicating Employee Status:

  1. Instructions about when, where, and how to work
  2. Training provided by the company
  3. Integration into business operations
  4. Services must be rendered personally
  5. Hiring, supervising, and paying assistants by company
  6. Continuing relationship
  7. Set hours of work
  8. Full-time work required
  9. Work performed on company premises
  10. Order or sequence of work set by company
  11. Oral or written reports required
  12. Payment by hour, week, or month
  13. Payment of business or travel expenses
  14. Furnishing of tools and materials
  15. Lack of significant investment
  16. No opportunity for profit or loss
  17. Working for one company at a time
  18. Services not available to general public
  19. Right to discharge without liability
  20. Right to terminate without liability

⚠️ Important: This is a general framework only. The weight and relevance of each factor vary by circumstances. Classification requires professional analysis of all facts.

Sources:

Remote Work Considerations

For remote workers, classification analysis may involve additional complexities:

  • Physical work location vs. business location
  • Nature of work relationship in virtual environment
  • Level of control and supervision in remote setting
  • Technology and equipment provided or required
  • Communication and reporting requirements
  • Integration into team and business operations

These factors do not change the legal test but may affect how the test is applied to specific situations. Classification of remote workers should be reviewed with legal counsel familiar with Virginia law and your specific circumstances.

Potential Consequences of Misclassification

According to Virginia law and official sources, potential consequences of misclassification may include:

For Employers:

  • Back payment of wages (including potential overtime)
  • Unemployment insurance taxes and penalties
  • Workers’ compensation premium adjustments and penalties
  • Income tax withholding obligations and penalties
  • FICA tax obligations and penalties
  • Liquidated damages (potentially double or triple under Virginia law)
  • Attorney’s fees and costs for successful employee claims
  • Civil penalties under Va. Code § 58.1-1901:
    • First offense: Up to $1,000 per misclassified worker
    • Subsequent offenses: Up to $5,000 per misclassified worker
  • Private right of action by workers

For Workers:

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections
  • May affect leave benefit eligibility
  • May affect access to employee benefits

⚠️ Note: The specific consequences depend on many factors including the nature of the misclassification, duration, intent, and applicable statutes. This is general information only.

Sources:

Virginia’s Private Right of Action

According to Virginia law, workers have a private right of action to challenge misclassification:

  • Employees may file lawsuits in Virginia courts
  • Claims may be brought as individual or collective actions
  • Successful employees may recover back wages, liquidated damages, and attorney’s fees
  • Courts may award double or triple damages for violations
  • Employer’s good faith is not a defense under the statute

⚠️ Significant Risk: Virginia’s statutory framework creates substantial litigation risk for classification errors. Professional guidance is essential.

Source: Va. Code § 40.1-28.7:7 – https://law.lis.virginia.gov/

How to Seek Guidance

Classification questions should be addressed through:

  • Virginia Department of Labor and Industry: (804) 371-2327 – https://doli.virginia.gov/
  • Employment attorney licensed in Virginia: For legal analysis and advice
  • Tax professional (CPA or enrolled agent): For tax implications
  • IRS: For federal tax determinations – https://www.irs.gov/
  • Virginia Employment Commission: For unemployment insurance questions – https://www.vec.virginia.gov/

Documentation Best Practices

If engaging independent contractors, general recommendations from various sources include:

  • Written contracts clearly establishing the independent contractor relationship
  • Contracts that align with legal tests (not just labels)
  • Documentation of contractor’s independent business operations
  • Proof of contractor’s work for other clients
  • Evidence of contractor’s business licenses and insurance
  • Records of payment arrangements and invoicing
  • Periodic review of relationships with legal counsel

⚠️ Note: Having a written contract is not sufficient by itself. The actual nature of the relationship controls. Documentation should reflect genuine independent contractor status under applicable legal tests.

⚠️ FINAL CRITICAL REMINDER: Worker classification is a legal determination that should be made with professional guidance.

Overtime and Break Regulations in Virginia

A. Overtime Standards

Governing Framework

Virginia generally follows the federal Fair Labor Standards Act (FLSA) for overtime requirements. Following amendments to the Virginia Overtime Wage Act in July 2022, Virginia’s overtime requirements largely align with federal standards.

Statutory Authority: Va. Code § 40.1-29.2
Official Source: https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-29.2/

General Overtime Threshold (as stated in statute and regulations):

  • Typically triggered after: 40 hours per workweek
  • Rate generally required: 1.5 times regular rate of pay
  • Virginia does not require daily overtime (no overtime for hours beyond a certain number in a single day)

According to the statute, as amended in 2022, Virginia’s overtime provisions generally incorporate federal FLSA standards and exemptions, with certain state-specific enforcement mechanisms.

⚠️ Important Notice: As of July 1, 2022, individuals who feel they are owed overtime wages under the Virginia Overtime Wage Act should direct their inquiries and complaints to the United States Department of Labor or pursue private litigation. Virginia DOLI does not directly enforce overtime provisions but provides general information.

Application to Remote Workers

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on:

  • Exemption status (requires detailed analysis)
  • Hours worked and proper time tracking
  • Calculation of regular rate of pay
  • State where work is performed

Employers should consult wage-hour counsel for guidance on properly classifying and compensating remote workers.

Calculating Compensable Time

According to federal and state guidance, “hours worked” for overtime calculation purposes may include:

  • Time actually performing work duties
  • Required meetings and training
  • Time waiting to perform work (in some circumstances)
  • Short rest breaks (typically 5-20 minutes if provided)
  • Other activities depending on specific facts

⚠️ Complex Issue for Remote Workers:

Determining compensable time for remote workers can involve additional considerations:

  • After-hours email responses and communications
  • On-call time at home
  • Time spent in virtual meetings outside regular hours
  • System login/logout time
  • Time spent on required administrative tasks
  • Other activities depending on circumstances

These determinations are fact-specific and subject to FLSA regulations. Employers should consult wage-hour counsel for guidance on tracking and paying remote workers.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd

Overtime Exemptions

Virginia recognizes exemptions from overtime requirements that generally follow federal FLSA standards. Common exemptions include:

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for exemption, employees generally must meet tests related to:

1. Salary Basis Test:
Paid a predetermined salary not subject to reduction based on quality or quantity of work performed

2. Salary Level Test:
Meets minimum salary threshold

Federal Salary Threshold (2025):

  • Minimum for exemption: $684 per week ($35,568 annually)
  • This is the federal FLSA threshold that Virginia generally follows
  • Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd

⚠️ Note: Virginia employers should verify if they follow federal thresholds or if Virginia has established different requirements. Consult Virginia DOLI and legal counsel.

3. Duties Test:
Performs exempt-level duties

According to federal guidance, exempt duties generally include:

  • Executive: Primary duty is management, regularly directs work of two or more employees, has authority to hire/fire or recommendations given particular weight
  • Administrative: Primary duty is office or non-manual work directly related to management or general business operations, exercises discretion and independent judgment on significant matters
  • Professional: Primary duty is work requiring advanced knowledge in a field of science or learning, knowledge customarily acquired through prolonged specialized intellectual instruction

⚠️ Important: Job title alone does not determine exemption status. Meeting the salary threshold alone is insufficient. All three tests must be satisfied. The actual duties performed control classification, not the job title or description.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime

Computer Professional Exemption

According to federal standards:

  • May be paid hourly or salary
  • Hourly rate threshold: $27.63/hour (federal, as of 2024)
  • OR Salary threshold: $684/week ($35,568 annually)
  • Plus must meet duties test related to computer systems analysis, programming, software engineering, or similar skilled work

⚠️ Note: Verify current thresholds with official sources as rates are subject to change.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd

Other Potential Exemptions

According to federal and Virginia law, other exemptions may include:

  • Outside sales employees
  • Certain commissioned employees
  • Certain transportation workers
  • Some seasonal/recreational establishment employees
  • Certain agricultural workers
  • Other categories defined in FLSA and state law

⚠️ Note: Exemptions are narrowly interpreted. Classification errors can result in significant liability including back pay, liquidated damages, and penalties. Professional guidance strongly recommended.

Sources:

B. Meal and Rest Break Standards in Virginia

Virginia’s Break Standards

According to Virginia law, meal and rest breaks are not required by state law for adult employees (those 16 years of age or older).

Statutory Authority: Virginia has no statute requiring meal or rest breaks for adult workers
Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

What this generally means:

  • Employers are not required by Virginia law to provide breaks for adult employees
  • If employers choose to provide breaks, federal rules may apply (see below)
  • Other leave protections may exist under different laws
  • Specific requirements apply for minor employees (under age 16)

Federal Break Standards (If Employer Provides Breaks Voluntarily)

If an employer chooses to provide breaks, the federal Fair Labor Standards Act (FLSA) provides:

Short Breaks (5-20 minutes):

  • Generally considered compensable work time
  • Must be paid if provided
  • Cannot be docked from pay

Bona Fide Meal Periods (30+ minutes):

  • May be unpaid if employee is completely relieved of duties
  • Employee must be free to leave the work area
  • Cannot be required to perform any work duties
  • If interrupted by work, typically must be paid

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fact-sheets/22-flsa-hours-worked

Nursing Mothers

According to federal law, nursing mothers have certain break rights:

PUMP for Nursing Mothers Act (federal):

  • Employers generally must provide reasonable break time for nursing mothers to express breast milk
  • Breaks needed for up to one year after the child’s birth
  • Must provide a private space (not a bathroom) that is shielded from view and free from intrusion
  • Applies to non-exempt employees under FLSA
  • Exempt employees may also be entitled to reasonable breaks

Virginia employers are subject to these federal requirements.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/pump-at-work

Breaks for Minor Employees (Under Age 16)

Virginia law requires meal breaks for minor employees:

Requirement: Employees under 16 years of age must receive a 30-minute meal break after working five consecutive hours.

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Application to Remote Workers

Break requirements (or lack thereof) generally apply to remote workers performing non-exempt work in the same manner as on-site workers.

Potential Challenges for Remote Work:

  • Verifying breaks are actually taken (if provided)
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks
  • Monitoring compensable time for short breaks

Employers may wish to implement clear policies and verification systems in consultation with legal counsel.

Resources and Guidance

For specific questions about overtime and breaks:

⚠️ CRITICAL REMINDER: Wage and hour compliance is highly fact-specific and technical. Violations can result in significant back pay liability, liquidated damages, and penalties.

Paid Sick Leave Programs in Virginia

Limited Scope of Virginia’s Paid Sick Leave Law

According to Virginia law, paid sick leave is required only for certain home health workers who meet specific eligibility criteria.

Legal Framework:

Statutory Authority: Va. Code §§ 40.1-33.3 through 40.1-33.6
Effective Date: July 1, 2021
Administering Agency: Virginia Department of Labor and Industry
Official Resource: https://law.lis.virginia.gov/vacodefull/title40.1/chapter3/article2.1/

Who is Covered

Employee Eligibility

According to the statute, the law generally covers:

“Employee” Definition:
A home health worker who works on average at least 20 hours per week or 90 hours per month.

“Home Health Worker” Definition:
A person who provides personal care, respite care, or companion services to an individual receiving consumer-directed services under the state plan for medical assistance services (Medicaid program).

Who is NOT Covered

According to the statute, the law does not apply to:

  • Workers who are licensed, registered, or certified by a health regulatory board within the Department of Health Professions
  • Workers employed by a hospital licensed by the Virginia Department of Health
  • Workers who work an average of 30 hours or less per month
  • Federal government employees

⚠️ Important: This is a very narrow law that applies only to a specific category of home health workers. Most Virginia employers and employees are not subject to this paid sick leave requirement.

Source: Va. Code § 40.1-33.3 – https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-33.3/

Accrual Provisions (For Covered Workers)

According to the statute, the general accrual framework includes:

Accrual Rate: 1 hour of paid sick leave for every 30 hours worked

When Accrual Begins: At commencement of employment

Annual Caps: Employees shall not accrue or use more than 40 hours of paid sick leave in a year, unless the employer selects a higher limit

Carryover: Paid sick leave shall be carried over to the year following the year in which it was accrued (subject to the annual use cap)

Alternative Method: An employer may provide all paid sick leave that an employee is expected to accrue in a year at the beginning of the year (front-loading)

Exempt Employees: Employees exempt from overtime under 29 U.S.C. § 213(a)(1) of the FLSA will be assumed to work 40 hours per week for accrual purposes unless their normal workweek is less than 40 hours

Source: Va. Code § 40.1-33.4 – https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-33.4/

Usage Provisions (For Covered Workers)

According to the statute, paid sick leave may generally be used for:

1. Employee’s Own Health Needs:

  • Mental or physical illness, injury, or health condition
  • Medical diagnosis, care, or treatment of a mental or physical illness, injury, or health condition
  • Preventive medical care

2. Family Member Care:

  • Care of a family member with a mental or physical illness, injury, or health condition
  • Care of a family member who needs medical diagnosis, care, or treatment
  • Preventive medical care for a family member

Definition of “Family Member” (from statute): According to Va. Code § 40.1-33.3, “family member” includes:

  • Spouse
  • Parent
  • Parent-in-law
  • Child (including biological, adopted, foster, stepchild, or legal ward)
  • Spouse of a child
  • Sibling
  • Grandparent
  • Grandchild

⚠️ Note: Definitions are specific. Review the complete statutory language for precise terms.

Source: Va. Code § 40.1-33.5 – https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-33.5/

Notice and Documentation (For Covered Workers)

According to Virginia regulations:

Employee Notice Requirements:

  • When use is foreseeable, employee shall make a good faith effort to provide notice in advance
  • Employee shall make reasonable effort to schedule use in a manner that does not unduly disrupt operations

Employer’s Written Notice Policy:

  • An employer that requires notice must provide a written policy containing procedures for employees to provide notice
  • If employer has not provided a copy of its written policy, employer shall not deny paid sick leave based on noncompliance with the policy

Documentation Employer May Request:

  • For paid sick leave of three or more consecutive work days, employer may require reasonable documentation that the leave has been used for a permitted purpose

Prohibitions:

  • Employer shall not require employee to search for or find a replacement worker to cover hours during paid sick leave use

Source: Va. Code § 40.1-33.5 – https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-33.5/

Retaliation Prohibited

According to the statute:

No employer shall discharge, discipline, threaten, discriminate against, or penalize an employee, or take other retaliatory action regarding an employee’s compensation, terms, conditions, location, or privileges of employment because the employee:

  • Has requested or exercised the benefits provided in the law
  • Has alleged a violation of the law

Source: Va. Code § 40.1-33.6 – https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-33.6/

Employer Obligations (For Covered Workers)

Covered employers should be aware that the statute generally requires:

  • Providing paid sick leave according to statutory requirements
  • Not retaliating against employees for using leave
  • Maintaining records of accrual and usage
  • Complying with notice and documentation requirements

Specific compliance steps should be developed with guidance from Virginia DOLI and legal counsel.

What About Other Virginia Employees?

For employees NOT covered by Virginia’s paid sick leave law (which is most employees), the following generally applies:

  • No state mandate: Virginia does not require employers to provide paid or unpaid sick leave
  • Voluntary policies: Many employers choose to offer sick leave or PTO as a benefit
  • Federal FMLA may apply: Eligible employees may have access to unpaid leave under the Family and Medical Leave Act (see Other Leave Entitlements section)
  • Local ordinances: Check if any local jurisdiction has enacted paid sick leave requirements
  • Employer policies control: Review employer handbook for specific sick leave policies

Resources for Compliance

⚠️ CRITICAL REMINDER: Virginia’s paid sick leave law has a very limited scope, applying only to certain home health workers. Most Virginia employees and employers are not covered by this law.

Workers' Compensation Overview

Legal Framework

Statutory Authority: Va. Code §§ 65.2-100 et seq.
Administering Agency: Virginia Workers’ Compensation Commission

Virginia Workers’ Compensation Commission Contact Information:

General Coverage Standards (As Stated in Law)

According to Virginia statutes and regulations, workers’ compensation coverage is generally:

Required for: Employers who regularly employ more than two employees (whether full-time, part-time, seasonal, or temporary)

Employee Count Includes:

  • Part-time workers
  • Seasonal workers
  • Temporary workers
  • Executive officers
  • LLC managers
  • Minors
  • Trainees
  • Immigrants
  • Working family members

Contractor Rules:
If a contractor hires subcontractors, the contractor must count both their own employees and the subcontractor’s employees when determining if coverage is required. If the total exceeds two employees, coverage is required—even if the subcontractors have their own coverage.

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/content/employers

Virginia’s Workers’ Compensation System

Virginia operates a private insurance market system for workers’ compensation.

What this generally means:

  • Employers obtain coverage through private insurance carriers
  • Coverage is not available through a state fund
  • Employers may also self-insure with Commission approval
  • Group self-insurance associations are available
  • Professional employer organizations (PEOs) are an option

Options for Obtaining Coverage:

  1. Commercial insurer (private insurance carrier)
  2. Authorized self-insurance (requires Commission approval)
  3. Licensed group self-insurance association
  4. Registered professional employer organization (PEO)

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

Exemptions and Rejections

Sole Proprietors:
According to official guidance, sole proprietors with no employees are generally exempt from the requirement to carry coverage. Virginia does not provide a waiver form—exemption is automatic if no employees are hired.

⚠️ Important: If a sole proprietor hires even one employee or uses subcontractors, the coverage requirement may be triggered.

Executive Officers and LLC Managers:
These individuals may reject workers’ compensation coverage by filing a Rejection of Coverage form with the Commission. Requirements:

  • Business must have valid workers’ compensation coverage
  • Officer/manager must file rejection form with Commission for approval
  • Copy must be filed with the insurer

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

Remote Worker Coverage Considerations

⚠️ EXTREMELY COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only.

General Legal Standard

Workers’ compensation in Virginia typically covers injuries that “arise out of and in the course of employment.” According to case law and agency guidance, application of this standard to remote workers is highly fact-dependent.

Factors That May Be Considered:

According to case law and agency guidance, factors that may be relevant in determining coverage include:

  • Whether employee was engaged in work activity at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Whether activity was authorized or expected by employer
  • Whether activity served employer’s interests
  • Whether employer had knowledge of home office arrangement
  • Extent of employer control over home office environment

⚠️ Important: This list is not exhaustive and no single factor is determinative. Coverage determinations are made by the Virginia Workers’ Compensation Commission based on complete factual circumstances.

Illustrative Scenarios (For General Understanding Only)

The following scenarios are provided for general educational purposes only. They do not constitute coverage determinations or legal advice. Actual coverage depends on complete factual circumstances and official determination by the Virginia Workers’ Compensation Commission.

Scenario Category: Work-Related Activities in Home Office

Example Situation:
Employee trips over computer equipment cables in designated home office while retrieving work documents during scheduled work hours.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in other contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During scheduled work hours
  • Hazard related to work equipment

However, compensability would depend on complete factual analysis including:

  • Whether home office was formally designated and approved
  • Whether employer knew of or authorized home office setup
  • Whether employer exercised any control over workspace
  • Nature and extent of employer’s involvement
  • Other specific circumstances

⚠️ This is not a coverage determination. Actual determination would be made by Virginia Workers’ Compensation Commission based on all facts.

Example Situation:
Employee develops carpal tunnel syndrome from extended computer use performing work duties in home office.

General Observations: Repetitive stress injuries from work activities may potentially be compensable in some circumstances, but determination depends on factors such as:

  • Medical documentation establishing work-relatedness
  • Whether condition arose from employment activities
  • Duration and nature of work activities
  • Whether employer provided equipment or ergonomic guidance
  • Other relevant medical and factual circumstances

⚠️ This is not a coverage determination. Consult medical professionals and Virginia Workers’ Compensation Commission for actual determinations.

Scenario Category: Personal Activities at Home

Example Situation:
Employee injured while preparing personal meal in kitchen during unpaid lunch break.

General Observations: Personal comfort activities unrelated to work duties may be less likely to be considered work-related under general principles. However, specific facts matter, including:

  • Whether employee was completely relieved of all work duties
  • Whether lunch break was paid or unpaid
  • Whether kitchen is part of designated work area
  • Whether employee was on-call or expected to remain available
  • Other specific circumstances

⚠️ This is not a coverage determination. Actual determination depends on complete factual analysis.

Example Situation:
Employee falls down home stairs while going to answer personal doorbell during work hours.

General Observations: Injuries occurring during personal activities generally unrelated to work may be less likely to be considered work-related. However, determination depends on:

  • Whether the activity had any connection to work
  • Whether employee was engaged in any work duties
  • The specific circumstances of the incident
  • Other factual considerations

⚠️ This is not a coverage determination. Every case requires individual analysis.

Benefits Generally Available (From Statute)

According to Virginia workers’ compensation statutes, benefits may include:

Medical Treatment:
All reasonable and necessary medical treatment for the covered injury

Wage Replacement:
Generally two-thirds of the average weekly wage, subject to statutory maximums and minimums

Disability Benefits:

  • Temporary Total Disability
  • Temporary Partial Disability
  • Permanent Total Disability
  • Permanent Partial Disability

Vocational Rehabilitation:
Services to help injured workers return to suitable employment if unable to return to previous job

Death Benefits:
If injury results in death, benefits may be available to eligible dependents

Specific benefit amounts and eligibility depend on injury circumstances, wage calculations, and statutory formulas. Consult Virginia Workers’ Compensation Commission or claims administrator for specific benefit information.

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

Reporting and Claim Process (General Framework)

According to Virginia regulations, the general process typically involves:

For Employees:

  1. Report injury to employer: As soon as practical, but should be reported promptly
  2. Seek medical attention: For injury evaluation and treatment
  3. File claim if necessary: Using appropriate forms if benefits are disputed

For Employers:

  1. Report to Commission: File Employer’s Report of Accident (Form 1) within 10 days of receiving notice of injury
  2. Report to insurer: Notify workers’ compensation insurance carrier immediately
  3. Post notice: Keep Form 1 (Notice of Workers’ Compensation Coverage) posted in workplace

⚠️ Note: Deadlines are important and may affect claims. When in doubt, report promptly and seek guidance from the Commission or legal counsel.

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

Penalties for Non-Compliance

According to Virginia law, penalties for failure to maintain required coverage may include:

  • Civil penalty of up to $250 per day for each day without coverage
  • Potential stop-work orders
  • Personal liability for benefits that would have been covered by insurance
  • Other consequences as provided by statute

Source: Virginia Workers’ Compensation Commission – https://workcomp.virginia.gov/

Best Practices for Remote Work (Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing ergonomic equipment or guidance for home offices
  • Consider documenting remote work locations and approved work arrangements
  • Consider developing clear injury reporting procedures for remote workers
  • Consider safety training specific to remote work environments
  • Consider clear policies defining work hours and job duties
  • Maintain workers’ compensation insurance as required by law
  • Consult with insurance carriers about remote work arrangements

For Employees:

  • Consider setting up a dedicated, safe work area
  • Consider documenting work location and workspace setup
  • Report injuries promptly following employer procedures
  • Maintain clear boundaries for work hours
  • Follow employer safety guidelines
  • Keep records of work-related incidents

⚠️ Note: These are general recommendations only, not legal requirements. Specific best practices should be developed with guidance from legal counsel, safety professionals, and insurance carriers.

Resources and Contacts

Virginia Workers’ Compensation Commission:

For Legal Advice:

  • Workers’ compensation attorney licensed in Virginia
  • Virginia State Bar Attorney Referral: (804) 775-0500

For Medical Questions:

  • Licensed medical professionals
  • Treating physicians

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to:

  1. Virginia Workers’ Compensation Commission for official determinations
  2. Licensed attorney for legal advice
  3. Medical professionals for injury evaluation
  4. Insurance carrier for coverage questions

Other Leave Entitlements

Family and Medical Leave Act (FMLA) – Federal

Virginia follows the federal Family and Medical Leave Act (FMLA) for unpaid family and medical leave.

Coverage: Employers with 50 or more employees

Eligibility: Employees who have:

  • Worked for the employer for at least 12 months
  • Worked at least 1,250 hours during the 12 months prior to leave
  • Work at a location where employer has 50+ employees within 75 miles

Leave Entitlement: Up to 12 workweeks of unpaid, job-protected leave in a 12-month period for:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies related to military service

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

Virginia Pregnancy Accommodation Law

Virginia requires certain employers to provide reasonable accommodations for pregnancy-related conditions.

Coverage: Employers with five or more employees

General Provisions: According to statute, employers must provide reasonable accommodations for conditions related to pregnancy, childbirth, or related medical conditions unless it would create undue hardship

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Other Virginia Leave Laws

  • Jury Duty Leave: Employers generally must allow employees time off for jury duty (unpaid under state law, but employer policies may provide paid leave)
  • Voting Leave: Employees must be granted sufficient time off to vote if they do not have three consecutive non-work hours available during polling hours
  • Military Leave: Various protections for military service members

Consult Virginia DOLI for specific requirements.

Anti-Discrimination Laws

Federal Protections

Virginia employers are subject to federal anti-discrimination laws, including:

Title VII of the Civil Rights Act of 1964

Coverage: Employers with 15 or more employees
Protected Classes: Race, color, religion, sex (including pregnancy, sexual orientation, gender identity), national origin
Administering Agency: Equal Employment Opportunity Commission (EEOC)
Source: https://www.eeoc.gov/

Americans with Disabilities Act (ADA)

Coverage: Employers with 15 or more employees
Protections: Prohibits discrimination based on disability; requires reasonable accommodations
Source: https://www.eeoc.gov/

Age Discrimination in Employment Act (ADEA)

Coverage: Employers with 20 or more employees
Protected Class: Individuals 40 years of age or older
Source: https://www.eeoc.gov/

Equal Pay Act

Coverage: Most employers
Protection: Prohibits wage discrimination based on sex for substantially equal work
Source: https://www.eeoc.gov/

Genetic Information Nondiscrimination Act (GINA)

Coverage: Employers with 15 or more employees
Protection: Prohibits discrimination based on genetic information
Source: https://www.eeoc.gov/

Virginia State Protections

Virginia Human Rights Act (VHRA)

Statutory Authority: Va. Code §§ 2.2-3900 et seq.
Coverage: Employers with more than 5 but fewer than 15 employees (for employees not covered by federal Title VII)
Protected Classes: Race, color, religion, national origin, sex, pregnancy, childbirth or related medical conditions, age, marital status, sexual orientation, gender identity, status as a veteran, or disability

According to Virginia law, the Act prohibits unlawful discriminatory practices in employment.

Administering Agency: Office of Civil Rights, Virginia Department of Law
Source: https://law.lis.virginia.gov/vacodefull/title2.2/chapter39/

Virginia Pregnancy Workers Fairness Act

Statutory Authority: Va. Code § 2.2-3904
Coverage: Employers with 5 or more employees

According to the statute, employers must provide reasonable accommodation for conditions related to pregnancy, childbirth, or related medical conditions, unless accommodation would constitute undue hardship.

Examples of reasonable accommodations may include:

  • More frequent or longer breaks
  • Modified work schedules or temporary transfer to less strenuous or hazardous work
  • Temporary leave of absence

Source: Virginia Department of Labor and Industry – https://doli.virginia.gov/

Virginians with Disabilities Act (VDA)

Statutory Authority: Va. Code §§ 51.5-1 et seq.
According to Virginia law, this Act provides protections similar to the federal ADA for Virginia employers.

Source: https://law.lis.virginia.gov/

Application to Remote Workers

Anti-discrimination laws generally apply to remote workers in the same manner as on-site workers. Remote work arrangements do not exempt employers from compliance with anti-discrimination requirements.

Considerations for Remote Work:

  • Reasonable accommodations may need to be provided for remote work settings
  • Disability accommodations may include work-from-home arrangements
  • Pregnancy accommodations may include flexible schedules or remote work options
  • Anti-retaliation protections apply regardless of work location

Employers should consult with legal counsel and HR professionals to ensure compliance with anti-discrimination laws in remote work contexts.

Resources for Discrimination Issues

Federal:

Virginia State:

Legal Assistance:

  • Employment discrimination attorney
  • Virginia State Bar Attorney Referral: (804) 775-0500

Remote Work Considerations

Legal Framework for Remote Work

Virginia does not have comprehensive remote work-specific employment legislation. Remote work arrangements are generally governed by:

  • Existing federal and state employment laws
  • Workers’ compensation statutes and case law
  • Tax regulations
  • Employer policies and agreements
  • Common law principles

According to general legal principles, most employment laws apply based on where work is physically performed, not where the employer is located.

Key Considerations for Remote Workers in Virginia

1. Wage and Hour Compliance

Minimum Wage: Generally applies based on where work is performed (Virginia minimum wage for work performed in Virginia)

Overtime: Non-exempt remote workers are entitled to overtime pay under FLSA standards

Time Tracking Challenges:

  • Employers should implement systems to accurately track remote workers’ hours
  • Clear policies on what constitutes compensable time
  • Procedures for reporting work time outside regular hours
  • Documentation of meal and rest breaks (if provided)

Recommendations: Employers should consult wage-hour counsel to develop compliant time-tracking and payment systems for remote workers.

2. Workers’ Compensation

Coverage: Generally applies to remote workers performing work in Virginia

Home Office Injuries: Coverage determinations are highly fact-specific and depend on whether injury “arises out of and in the course of employment”

Best Practices:

  • Document approved remote work arrangements
  • Provide ergonomic guidance and equipment
  • Establish clear injury reporting procedures
  • Maintain required workers’ compensation insurance
  • Consult with insurance carriers about remote work policies

For detailed information, see Workers’ Compensation section in Part 2.

3. Workplace Safety

OSHA Standards: According to federal guidance, OSHA standards generally apply to remote workers

Home Office Inspections: OSHA generally does not conduct home office inspections, but employers should:

  • Provide safety information and training
  • Encourage safe workspace setup
  • Make safety resources available
  • Investigate and address reported hazards

Source: U.S. Department of Labor, OSHA – https://www.osha.gov/

4. Data Privacy and Security

Employer Responsibilities:

  • Implement cybersecurity measures for remote access
  • Provide secure equipment and systems
  • Train employees on data protection protocols
  • Comply with applicable data privacy laws
  • Address confidential information handling

Employee Responsibilities:

  • Follow employer security policies
  • Use approved equipment and systems
  • Protect confidential information
  • Report security incidents

Employers should consult with IT security professionals and legal counsel to develop appropriate data protection policies.

5. Equipment and Expenses

Virginia Law: Virginia does not have a specific law requiring employers to reimburse remote work expenses

Federal Law: Federal law does not generally require reimbursement of remote work expenses

Considerations:

  • Employer policies may provide for reimbursement
  • Some expenses may affect minimum wage compliance if they reduce wages below minimum
  • Tax implications for reimbursements
  • Equipment ownership and return policies

Employers should establish clear written policies regarding equipment provision and expense reimbursement.

6. Reasonable Accommodations

Under the ADA and Virginia law, reasonable accommodations may be required for employees with disabilities, which could include:

  • Work-from-home arrangements
  • Modified schedules
  • Ergonomic equipment for home office
  • Other accommodations based on individual circumstances

Employers should engage in interactive process with employees requesting accommodations and consult with legal counsel.

Multi-State Remote Work Considerations

When Virginia employers have remote workers in other states, or out-of-state employers have workers in Virginia, additional complexities arise:

Wage and Hour:

  • Generally, wage laws of the state where work is performed apply
  • May need to comply with multiple states’ minimum wage and overtime requirements
  • Time tracking across time zones

Workers’ Compensation:

  • Coverage required based on work location
  • May need coverage in multiple states
  • Virginia does not have reciprocity agreements with other states

Unemployment Insurance:

  • Generally based on where work is performed
  • Multi-state employers may have obligations in multiple states

Income Tax Withholding:

  • Generally based on where work is performed
  • May trigger nexus and tax obligations in multiple states
  • Potential for dual taxation issues

State-Specific Laws:

  • Must comply with employment laws in each state where workers are located
  • Paid sick leave, paid family leave, and other mandates vary by state

⚠️ Important: Multi-state remote work arrangements create significant compliance complexity. Employers should consult with legal counsel, tax professionals, and HR advisors with multi-state expertise.

Remote Work Policies and Agreements

Employers implementing remote work programs should consider developing written policies and agreements addressing:

Work Arrangements:

  • Eligibility criteria for remote work
  • Schedule and availability expectations
  • Communication requirements
  • Performance standards and evaluation

Equipment and Workspace:

  • Equipment provided by employer
  • Employee-owned equipment policies
  • Workspace requirements and safety
  • Internet and technology requirements

Time and Attendance:

  • Work hours and schedule flexibility
  • Time tracking procedures
  • Overtime approval processes
  • Break policies

Data Security and Confidentiality:

  • Security protocols and requirements
  • Confidential information handling
  • IT support and troubleshooting
  • Incident reporting

Expenses and Reimbursement:

  • Covered expenses
  • Reimbursement procedures
  • Tax treatment of reimbursements

Liability and Workers’ Compensation:

  • Injury reporting procedures
  • Workspace safety requirements
  • Workers’ compensation coverage information

Modification and Termination:

  • Employer’s right to modify or terminate remote work arrangement
  • Return-to-office procedures
  • Equipment return procedures

⚠️ Note: Remote work policies and agreements should be developed with guidance from legal counsel and HR professionals to ensure compliance with applicable laws and to address organization-specific needs.

Resources for Remote Work Compliance

Tax Information

Virginia State Income Tax

General Framework

Virginia operates a progressive state income tax system with four tax brackets.

2025 Tax Year Rates (Information as of December 2025):

2025 Tax Year Rates (Information as of December 2025):

Taxable Income Tax Rate
$0 – $3,000 2%
$3,001 – $5,000 3%
$5,001 – $17,000 5%
Over $17,000 5.75%

Standard Deduction (2025 Tax Year):

  • Single filers: $8,750
  • Married filing jointly: $17,500
  • Additional deduction for age 65+: $12,000 (if eligible)

⚠️ Note: Tax rates, brackets, and deductions are subject to legislative changes. Verify current rates with the Virginia Department of Taxation before filing.

Source: Virginia Department of Taxation – https://www.tax.virginia.gov/

Who Must File Virginia Income Tax

According to Virginia Department of Taxation guidance, Virginia residents, part-year residents, and nonresidents earning Virginia-source income generally must file if Virginia adjusted gross income exceeds certain thresholds.

Filing Thresholds (verify current amounts):

  • Single or married filing separately: Generally $11,950+
  • Married filing jointly: Generally $23,900+

Filing Deadline: Typically May 1 (following the tax year)

Source: Virginia Department of Taxation – https://www.tax.virginia.gov/

Remote Work Tax Implications

General Principles:

  • Income tax generally applies based on where work is physically performed
  • Virginia residents: Generally pay Virginia tax on all income regardless of work location
  • Nonresidents: Generally pay Virginia tax only on Virginia-source income
  • Part-year residents: May owe tax to multiple states for respective periods

Remote Workers Performing Work in Virginia:

  • Income from work physically performed in Virginia is generally Virginia-source income
  • Subject to Virginia income tax even if employer is located elsewhere
  • May require employer to withhold Virginia income tax

Virginia Residents Working Remotely for Out-of-State Employers:

  • If work is performed in Virginia, generally Virginia-source income
  • Virginia provides credit for taxes paid to other states on the same income
  • May have dual taxation issues requiring tax professional assistance

⚠️ Complex Area: Multi-state tax issues can be extremely complicated. Remote workers and employers should consult with tax professionals to understand tax obligations in all relevant jurisdictions.

Source: Virginia Department of Taxation – https://www.tax.virginia.gov/

Employer Tax Withholding Obligations

Virginia Income Tax Withholding: Employers generally must withhold Virginia income tax from employees performing work in Virginia.

Unemployment Insurance Tax: Employers generally must pay unemployment insurance tax based on where employees perform work.

Workers’ Compensation Insurance: Required based on Virginia coverage requirements (see Workers’ Compensation section in Part 2).

Federal Employment Taxes: Employers must continue to withhold and pay federal income tax, Social Security, and Medicare taxes regardless of work location.

Employers with remote workers should consult with tax professionals and payroll advisors to ensure proper withholding and reporting.

Source: Virginia Department of Taxation – https://www.tax.virginia.gov/

Independent Contractors and Tax Reporting

For Businesses:

  • Generally must issue Form 1099-NEC to independent contractors paid $600 or more
  • No income tax withholding for independent contractors (subject to backup withholding rules)
  • Must comply with classification requirements (see Employee Classification section in Part 1)

For Independent Contractors:

  • Generally must pay self-employment tax
  • Responsible for making estimated tax payments
  • Must file appropriate federal and state tax returns

⚠️ Classification Matters: Worker misclassification can result in significant tax penalties. See Employee Classification section for detailed information.

Sources:

Resources for Tax Information

Virginia State:

Federal:

Professional Assistance:

  • Certified Public Accountant (CPA)
  • IRS Enrolled Agent
  • Tax Attorney
  • Payroll Service Provider

⚠️ CRITICAL REMINDER: Tax laws are complex and change frequently. This information is for general background only. Individuals and businesses should consult with qualified tax professionals for advice on specific tax situations. Do not make tax decisions based solely on general information.

Resources

Virginia State Agencies

Virginia Department of Labor and Industry (DOLI)

Virginia Workers’ Compensation Commission

Virginia Employment Commission (Unemployment Insurance)

Virginia Department of Taxation

Virginia Department of Law – Office of Civil Rights

Federal Agencies

U.S. Department of Labor (DOL)

Wage and Hour Division (WHD)

Occupational Safety and Health Administration (OSHA)

Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

  • Website: https://www.irs.gov/
  • Individual Tax Questions: 1-800-829-1040
  • Business Tax Questions: 1-800-829-4933

Legal Assistance

Virginia State Bar

Legal Aid Organizations

Additional Resources

Society for Human Resource Management (SHRM) – Virginia

Virginia Chamber of Commerce

Small Business Development Centers (SBDC)

Frequently Asked Questions

General Employment Questions

Q: Does Virginia have “at-will” employment?

A: According to general principles of Virginia employment law, Virginia follows the “at-will” employment doctrine. This generally means that employment relationships can be terminated by either party at any time, with or without cause or notice, subject to exceptions.

Common exceptions to at-will employment may include:

  • Written employment contracts specifying terms
  • Implied contracts based on employer policies or handbooks
  • Public policy exceptions (e.g., termination for refusing to break the law)
  • Discrimination based on protected characteristics
  • Retaliation for protected activities

For questions about specific employment situations, consult an employment attorney.

Q: What is Virginia’s current minimum wage?

A: According to the Virginia Department of Labor and Industry:

  • 2025: $12.41/hour
  • 2026: $12.77/hour

The minimum wage adjusts annually based on the Consumer Price Index. Verify current rates at https://doli.virginia.gov/ before making wage decisions.

Q: Are employers in Virginia required to provide breaks?

A: According to Virginia law, employers are not required to provide meal or rest breaks for adult employees (age 16 and older). However, if breaks are provided, federal law may require that short breaks (5-20 minutes) be paid.

Minor employees under age 16 must receive a 30-minute meal break after five consecutive hours of work.

Employers may voluntarily provide breaks as a benefit.

Q: Is overtime required in Virginia?

A: Virginia generally follows federal Fair Labor Standards Act (FLSA) overtime requirements. Non-exempt employees typically must be paid 1.5 times their regular rate for hours worked over 40 in a workweek.

Certain employees may be exempt from overtime based on job duties and salary level. Classification should be evaluated with legal counsel.

Remote Work Questions

Q: Can my employer require me to work from home?

A: Generally, employers have discretion to determine work arrangements, including requiring remote work, subject to:

  • Employment contracts or agreements
  • Collective bargaining agreements
  • Reasonable accommodation obligations under disability laws
  • Other applicable legal requirements

Specific situations may vary. Consult employment counsel for advice on particular circumstances.

Q: Am I entitled to reimbursement for home office expenses?

A: Virginia does not have a law specifically requiring employers to reimburse remote work expenses. However:

  • Employer policies may provide reimbursement
  • Federal law may require reimbursement if expenses reduce wages below minimum wage
  • Some states have reimbursement requirements that may apply to multi-state employers

Review your employer’s policies and consult HR or legal counsel.

Q: Am I covered by workers’ compensation if I’m injured working from home?

A: Workers’ compensation coverage for home office injuries is highly fact-specific and depends on whether the injury “arises out of and in the course of employment.”

Factors that may be considered include:

  • Whether you were engaged in work activities
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Other specific circumstances

Report injuries to your employer promptly and consult the Virginia Workers’ Compensation Commission for guidance on specific situations.

Q: Do I pay Virginia income tax if I work remotely for a Virginia employer but live in another state?

A: Tax obligations depend on where you physically perform the work:

  • Generally, you pay income tax to the state where you perform work
  • You may also owe tax to your state of residence
  • Some states have reciprocity agreements

This is a complex area. Consult a tax professional to understand your specific tax obligations.

Classification Questions

Q: How do I know if I’m an employee or an independent contractor?

A: Virginia law presumes workers are employees unless the employer can prove independent contractor status using the IRS 20-factor test.

Classification depends on factors including:

  • Level of control over work methods
  • Financial independence
  • Nature of relationship

⚠️ Important: Classification has significant legal and tax implications. If you’re unsure about your classification, consult with an employment attorney or tax professional. Do not rely solely on what you’re called or how you’re paid.

Q: Can my employer require me to sign an independent contractor agreement?

A: An employer can request that you sign an independent contractor agreement, but:

  • The actual nature of the relationship determines classification, not the label
  • Virginia courts and agencies look at the facts of the relationship
  • Simply signing an agreement doesn’t make you an independent contractor if the relationship has employee characteristics

If you’re asked to sign such an agreement and have concerns, consult with an employment attorney before signing.

Wage and Hour Questions

Q: Can my employer deduct the cost of equipment from my paycheck?

A: Wage deductions are subject to specific legal requirements:

  • Deductions that reduce wages below minimum wage are generally prohibited
  • Deductions are subject to Virginia and federal law requirements
  • Some deductions require written authorization

For questions about specific deductions, consult Virginia DOLI or an employment attorney.

Q: My employer says I’m exempt from overtime. How can I verify this?

A: To be exempt from overtime under federal and Virginia law, you generally must meet ALL of the following tests:

  • Salary basis test (paid a predetermined salary)
  • Salary level test (meet minimum salary threshold)
  • Duties test (perform exempt-level duties)

Job titles and salary alone don’t determine exemption. If you believe you’re misclassified, consider consulting with an employment attorney. The U.S. Department of Labor also provides information at https://www.dol.gov/agencies/whd.

Workers’ Compensation Questions

Q: Do I need workers’ compensation insurance for my business?

A: According to Virginia law, workers’ compensation insurance is generally required if your business regularly employs more than two employees.

“Employees” includes part-time, seasonal, and temporary workers. If you use subcontractors, the law generally requires counting their employees toward the threshold too.

Consult the Virginia Workers’ Compensation Commission at (804) 205-3586 or https://workcomp.virginia.gov/ for guidance on your specific situation.

Q: Can I waive workers’ compensation coverage?

A: Generally, no. Virginia law does not allow employees to waive coverage.

Exceptions:

  • Sole proprietors with no employees are not required to carry coverage
  • Executive officers and LLC managers may reject coverage by filing appropriate forms with the Commission

Leave Questions

Q: Does Virginia require paid sick leave?

A: Virginia requires paid sick leave only for certain home health workers who meet specific criteria (working on average at least 20 hours/week or 90 hours/month, providing personal care services under Medicaid programs).

Most Virginia employers are not required by state law to provide paid sick leave. Many employers offer it voluntarily.

Federal FMLA may provide unpaid leave for eligible employees. See Other Leave Entitlements section in Part 2.

Q: Am I entitled to paid family leave?

A: Virginia does not have a state-paid family leave program for private-sector employees.

Federal Family and Medical Leave Act (FMLA) provides up to 12 weeks of unpaid, job-protected leave for eligible employees for certain family and medical reasons.

Some employers voluntarily offer paid family leave. Check your employer’s policies.

Discrimination Questions

Q: What should I do if I believe I’ve experienced employment discrimination?

A: If you believe you’ve experienced discrimination:

  1. Document the incidents (dates, witnesses, details)
  2. Review your employer’s complaint procedures
  3. Consider filing internal complaint with HR
  4. Consult with an employment attorney
  5. File a charge with EEOC (federal) or Virginia Office of Civil Rights (state)

Time limits apply for filing charges, so act promptly.

Resources:

Others

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North Carolina
Washington
Tennessee
Pennsylvania

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.