{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-464.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-464.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-464.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-464.html"}],"law_id":372406,"edition_id":2,"section_id":372406,"structure_id":52992,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","history":"Code 1950, \u00a7 58-151.5; 1962, c. 612; 1984, c. 675.","full_text":"A\n\nIf wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days including Sundays and holidays, equal to the number of days in the period with respect to which such wages are paid.\n\nB\n\nIn any case in which wages are paid by an employer without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1 of such year, whichever is the later.\n\nC\n\nThe Tax Commissioner may, by regulations, authorize employers:\n\n1\n\nTo estimate the wages which will be paid to any employee in any quarter of the calendar year;\n\n2\n\nTo determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid; and\n\n3\n\nTo deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount that would be required to be deducted and withheld during such quarter without regard to this subsection C.\n\n","order_by":null,"text":{"0":{"id":1388769,"text":"If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days including Sundays and holidays, equal to the number of days in the period with respect to which such wages are paid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1388770,"text":"In any case in which wages are paid by an employer without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1 of such year, whichever is the later.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1388771,"text":"The Tax Commissioner may, by regulations, authorize employers:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":1388772,"text":"To estimate the wages which will be paid to any employee in any quarter of the calendar year;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":1388773,"text":"To determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid; and","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"5":{"id":1388774,"text":"To deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount that would be required to be deducted and withheld during such quarter without regard to this subsection C.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2"}},"ancestry":[{"id":52992,"edition_id":2,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":15,"parent_id":52888,"metadata":{"child_laws":29,"child_structures":0},"date_created":"2026-08-02 03:09:22","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480795,"object_type":"structure","relational_id":52992,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372402,"structure_id":52992,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":{"court_decisions":""}},{"id":372403,"structure_id":52992,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":{"court_decisions":{"0":{"name":"George v. 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","court_html":"COA<\/abbr>"}}}},{"id":372417,"structure_id":52992,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":372418,"structure_id":52992,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":372419,"structure_id":52992,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":372421,"structure_id":52992,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":{"court_decisions":{"0":{"name":"George v. 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","court_html":"SCV<\/abbr>"}}}},{"id":372428,"structure_id":52992,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":372433,"structure_id":52992,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":{"court_decisions":""}}],"previous_section":{"id":372405,"structure_id":52992,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},"next_section":{"id":372407,"structure_id":52992,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":{"court_decisions":""}},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-464\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480813,"object_type":"law","relational_id":372406,"identifier":"58.1-464","token":"58.1\/I\/3\/16\/58.1-464","url":"\/58.1-464\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","dublin_core":{"Title":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-464","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If wages<\/span> are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period<\/span> containing a number of days including Sundays and holidays, equal to the number of days in the period with respect to which such wages<\/span> are paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In any case in which wages<\/span> are paid by an employer<\/span> without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period<\/span> containing a number of days equal to the number of days, including Sundays and holidays, which have elapsed since the date of the last payment of such wages<\/span> by such employer<\/span> during the calendar year, or the date of commencement of employment with such employer<\/span> during such year, or January 1 of such year, whichever is the later. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Tax Commissioner<\/span> may, by regulations, authorize employers<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To estimate the wages<\/span> which will be paid to any employee<\/span> in any quarter of the calendar year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> To determine the amount to be deducted and withheld upon each payment of wages<\/span> to such employee<\/span> during such quarter as if the appropriate average of the wages<\/span> so estimated constituted the actual wages<\/span> paid; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> To deduct and withhold upon any payment of wages<\/span> to such employee<\/span> during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages<\/span> of such employee<\/span> during such quarter to the amount that would be required to be deducted and withheld during such quarter without regard to this subsection C. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMISCELLANEOUS PAYROLL PERIOD APPLICABLE TO WITHHOLDING IN PAYMENT OF CERTAIN\nWAGES; WITHHOLDING ON BASIS OF AVERAGE WAGES (\u00a7 58.1-464)\n\nA. If wages are paid with respect to a period which is not a payroll period, the\namount to be deducted and withheld shall be that applicable in the case of a\nmiscellaneous payroll period containing a number of days including Sundays and\nholidays, equal to the number of days in the period with respect to which such\nwages are paid.\n\nB. In any case in which wages are paid by an employer without regard to any\npayroll period or other period, the amount to be deducted and withheld shall be\nthat applicable in the case of a miscellaneous payroll period containing a\nnumber of days equal to the number of days, including Sundays and holidays,\nwhich have elapsed since the date of the last payment of such wages by such\nemployer during the calendar year, or the date of commencement of employment\nwith such employer during such year, or January 1 of such year, whichever is the\nlater.\n\nC. The Tax Commissioner may, by regulations, authorize employers:\n\n 1. To estimate the wages which will be paid to any employee in any quarter of\n the calendar year;\n\n 2. To determine the amount to be deducted and withheld upon each payment of\n wages to such employee during such quarter as if the appropriate average of\n the wages so estimated constituted the actual wages paid; and\n\n 3. To deduct and withhold upon any payment of wages to such employee during\n such quarter such amount as may be necessary to adjust the amount actually\n deducted and withheld upon the wages of such employee during such quarter to\n the amount that would be required to be deducted and withheld during such\n quarter without regard to this subsection C.\n\nHISTORY: Code 1950, \u00a7 58-151.5; 1962, c. 612; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}