Per Virginia Department of Taxation Tax Bulletin 13-10,
Certain Household Employers [Are Now] Able to File Annual Withholding:
"Legislation enacted during the 2012 General Assembly session created the opportunity for employers of household employees to file payroll and tax reports and pay the unemployment tax required by Va. Code § 60.2-511 on an annual basis with the Virginia Employment Commission."
This is effective for wages paid on or after January 1, 2013.
For details, click here.
As always, please give me a call if you have any questions regarding this or other matters.