University Payroll Taxes

New employees must indicate both state and federal tax exemptions through Employee Self-Service. If you make no selection, UVA must withhold taxes at the default rate of single with zero exemptions.

All employees may change their current tax withholding rate at any time through Employee Self-Service. W-4 and VA-4 elections remain in effect until a change is made.


Exemptions

You can claim exempt from income tax withholding if you meet IRS or State of Virginia guidelines. By claiming exempt, no federal and/or state taxes will be withheld.

Find information on claiming exemption from withholding on the requisite tax forms.

Renewal

  • Exempt status expires at the end of the every calendar year and must be renewed by February 15 to maintain exemption for the next calendar year
  • If you do not renew your exempt status by February 15, UVA must begin withholding income taxes during the next pay period at the default maximum withholding amount, single with zero exemptions
  • No refunds will be given by the Finance-Payroll Department

Nonresident Employees

Virginia law imposes individual income tax filing requirements on nonresidents (people who are not Virginia residents or part-year residents, but who receive taxable income from Virginia sources).

  • UVA does not withhold or report taxes from other states on the wages of its employees, regardless of the employee’s residency
  • If you reside in a state other than Virginia and pay state income taxes in that state, you may claim exemption from Virginia state tax withholding
  • If you claim exemption from Virginia withholding, you should indicate so each year by February 15 to retain exempt status

Full-Time Students

  • Information regarding the exemption from Social Security and Medicare (FICA) taxes for students can be found in the Student FICA exemption policy.

  • Student workers with active faculty or staff assignments are not eligible for FICA exemption on any assignment, no exceptions.


Overwithheld Income Taxes

UVA is required to withhold income taxes from an employee’s paycheck according to the employee’s W-4 and VA-4 selections. It is your responsibility to complete these tax forms in Employee Self-Service and to do so correctly.

If you fail to complete the forms and income taxes are overwithheld as a result, the Finance-Payroll Department will not refund any of the taxes withheld.

If eligible, you can be refunded for any overwithheld income taxes when filing a personal income tax return for that year.


Resources

The Finance-Payroll Department cannot give tax advice. If you need tax assistance, contact the IRS or seek your own tax or legal counsel.