Virginia Forms VEC-FC-20/21 – Employer's Quarterly Tax Report

Greg Hatfield Updated by Greg Hatfield

These forms are required to be filed electronically.

See the VA Web Upload for Return Filing module for information on e-filing Virginia returns.

The following is a reprint of Virginia instructions for filing their fill-in PDF forms.

Instructions for preparing the Employer’s Quarterly Payroll Report (VEC FC-21), and the Employer’s Quarterly Tax Report (VEC FC-20).

NOTE: These forms are web-enabled and may be completed on line using Adobe Reader 5.0, or higher. When completed print, sign, and mail the forms (with any required payment) to:

If remitting payment: VEC, P.O. Box 1174, Richmond, VA 23218-1174

If no payment is enclosed: VEC, P.O. Box 27483, Richmond, VA 23261-7483

General Information: These reports are required of all employers covered under the Virginia Unemployment Compensation Act. They must be submitted (with any appropriate payment) by the due date, even if no wages were paid during the calendar quarter. A $75 penalty will be assessed for failure to submit these reports to the Commission by the due date.

Instructions: Use the TAB key to move from field to field on the wage and tax forms. Some information entered on the FC-21 form will automatically be carried forward to proper fields on the FC-20 report. Complete the payroll form first.

FC-21 Payroll Report:

- Place the cursor at the Employer Name & Address field, enter that information, and TAB to the next field.

- Enter your 10-digit VEC account number in the account number field.

- Choose the calendar quarter ending date for this report from the drop-down box, or enter another date in the next field if the date you need is not available in the drop down box.

- Enter the employee social security number. Each employee must have a social security number listed if they earned wages during the quarter.

- Enter the employee name. Enter the first initial, and last name in the proper fields. UPPER CASE.

- Enter total wages (before deductions) paid to each employee during the calendar quarter. Wages include: salaries, commissions, bonuses, tips, and the cash value of other remuneration such as gifts. After keying wages for the last employee, hit the ENTER key.

- Total wages will be automatically calculated and entered in the total wages field. This figure will also be carried forward to line B-1 of the FC-20 report.

Magnetic Media: Employers with 250 or more employees are required to submit their quarterly payroll reports via magnetic media. Those with fewer than 250 employees, but having the capability to file magnetic media are encouraged to do so. To view the magnetic media specifications log on to

FC-20 Tax Report:

Information entered in the employer name & address, VEC account number, quarter-ending date, and total wages fields on the FC-21 will be carried forward to the tax report form.

- Place the cursor at the Federal ID field and enter your 9-digit FEIN.

- TAB to the tax rate field and enter your Virginia employer tax rate as a decimal (example: a 2.5% tax rate should be entered as .0250).

- Line A: Enter the total number of covered workers (of all types) in your employment subject to the Virginia Unemployment Compensation Act in the pay period, which includes the 12th of each month of the calendar quarter covered by this report. Compute this figure by adding the number of covered workers employed during the weekly pay period which includes the 12th of the month, the first semi-monthly pay period, and the monthly pay period. Enter the total number of covered workers as thus computed for each month of the quarter.

- Lines B 1-9: Reimbursable employers (non-profit organizations, state government, cities, towns and political subdivisions) that have chosen the reimbursable method of payment to this agency should complete lines B-1 and B-9 only.

- Line B-1: The figure on this line was entered automatically, and should be the same as the “total wages” line from the FC-21 form. Wages include: cash bonuses, tips, commissions, severance pay, etc., and remuneration other than cash paid to individual employees during this quarter. The value of meals and lodging provided to an individual for the employer’s convenience is exempt. If no wages were paid, but there is a delinquency due from prior quarters (line B-8), pay this amount and also enter it on line B-9.

- Line B-2: NOTE -The figure entered on this line must be preceded by a minus (-) sign. Enter the amount of wages paid to individual employees during this quarter which, when considered with other wages paid to the employees by you during the calendar quarter, regardless of the state to which the wages were reported, is in excess of $8,000. Your figure on line B-2 may equal but not exceed line B-1. Example: An individual is employed from January 1st through December 31st, and is paid $2800 in each of the four calendar quarters, for a total of $11,200. For the first and second quarters, all wages are taxable and no excess should be deducted. However, in the third quarter $400 must be entered as excess wages on line 2 of the third quarter report. In the fourth quarter, the entire earnings of $2800 must be entered on line 2 as excess wages.

- Line B-3: This figure will be computed for you, and should be equal to the amount on line B-1 minus line B-2.

- Line B-4: This amount is also computed, and is the total taxable wages shown on line B-3 multiplied by your tax rate (as entered in the tax rate field).

- Line B-5: If you have received a Notice of Overpayment (form VEC-AC-7) from the Commission, you may enter the overpayment amount, or a portion thereof, to offset the tax, interest and/or penalty on lines B-4, 6, or 7. If you discover an error for which an overpayment notice has not been issued, do not deduct this amount on the report being filed. An explanation for this overpayment must be sent to the VEC Auditing Unit with details of the error, and the quarter to which it applies. An overpayment notice will then be issued and you may then apply this amount to offset any obligation to the next calendar quarter.

- Line B-6: If the tax due is paid after the due date, interest is charged at the rate of 1½ percent per month (18% annual rate). Any part of the month is considered as a full month for the purpose of computing interest. Enter this amount on line B-6.

- Line B-7: Beginning with third quarter 2004 reports filed after 11/1/04 are assesed a $75 late filing penalty. This penalty also applies to state and political subdivision employers. A penalty will not be assessed on reports for quarters in which no wages were paid. Newly covered employers must file all quarterly tax reports by the due date of the quarter in which an employer account number was assigned to avoid the penalty on each report. Interest will accrue even if a penalty is not due. Enter this amount on line B-7.

- Line B-8: After all prior quarter payments and reports have been processed, any amount remaining should be entered on line B-8.

- Line B-9: Compute and verify the total amount due. Make your check or money order payable to the Virginia Employment Commission.


Due on or Before:

Due Date for reports:

1st (January, February, March)

April 30th


2nd (April, May, June)

July 31st


3rd (July, August, September)

October 31st

4th (October, November, December)

January 31st

 - Please DO NOT staple your check or attachments to this report.

- Remember to sign the report.

- Any check submitted for payment of taxes that is dishonored by the payer will incur a bad check charge of $25.

- The Virginia Privacy Protection Act of 1976 protects any information you provide in this report.

- If you have questions about this report, contact the nearest VEC field office.

- Out-of-state employers may contact the Auditing Unit at 804 -786-3061.

- TDD: 1-800-828-1120, Voice: 1-800-828-1140.

The Virginia Employment Commission is an Equal Opportunity Employer/Program. Auxiliary aids and services are available upon request to individuals with disabilities.

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