Actually, I want to know about the parameters upon which the cut-off size of the aerosol particle is depended for a virtual impactor. Is the flow rate one of the parameter or not?
The equation to calculate the cut-off diameter of a virtual impactor is the same as for a jet-to-plate impactor, except that the impaction parameter of that equation is about 0.8 for the virtual case, as opposed to about 0.5 for the jet-to-plate case. Jet velocity is one of the parameters and therefore flow rate.
Your question did not specifically indicate if your interest was in dichotomous or multistage virtual impactors so I added a dichotomous virtual impactor reference for your information.