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Do I have to register for a household employer's withholding tax account? As described under Basic Instructions for Household Employers, you forj to determine whether you are required to withhold Virginia income tax from your employee's wages. If withholding is required, you may register for a household employer's account, which allows you to file annually, or you may register for an employer withholding tax account, which vree require quarterly filing. I have a gardener who has always handled his fillaboe taxes, because the wage amounts are too low for withholding to be required. Do I need to sign up for a household employer's account? You don't need to register for an account unless you are actually required to withhold Virginia income tax from your employee's wages.

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