Va. Code Ann. § 60.2-602 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-602
Weekly benefit amount
Status: in_force

A. Beginning July 6, 2008, for claims effective on or after July 6, 2008, but before July 6, 2014, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.

Benefit Table Division C Duration of Benefits beginning July 6, 2008, but before July 6, 2014

SEE PRINTED BILL FOR TABLES

B. Beginning July 6, 2014, for claims effective on or after July 6, 2014, but before January 1, 2026, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.

Benefit Table Division C Duration of Benefits beginning July 6, 2014, but before January 1, 2026

SEE PRINTED BILL FOR TABLES

C. Beginning January 1, 2026, for claims effective on or after January 1, 2026, but before July 1, 2026, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.

Benefit Table Division C Duration of Benefits beginning January 1, 2026, but before July 1, 2026

SEE PRINTED BILL FOR TABLES

D. Beginning on July 1, 2026, for claims effective on or after July 1, 2026: an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.

Benefit Table Division C Weekly Benefit Amounts beginning on July 1, 2026

SEE PRINTED BILL FOR TABLES

Code 1950, § 60-42; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1962, c. 12; 1964, c. 3; 1966, c. 30; 1968, c. 9; 1968, c. 738, § 60.1-47; 1970, c. 104; 1972, c. 764; 1974, c. 466; 1976, c. 708; 1977, c. 330; 1978, c. 493; 1979, c. 691; 1980, c. 463; 1981, c. 606; 1984, c. 468; 1985, c. 516; 1986, cc. 480, 493; 1988, c. 131; 1990, c. 908; 1996, c. 367 ; 1997, cc. 530 , 674 ; 2000, c. 573 ; 2002, cc. 122 , 892 ; 2003, c. 926 ; 2005, cc. 23 , 918 ; 2006, c. 258 ; 2007, c. 628 ; 2008, c. 725 ; 2009, c. 789 ; 2010, c. 412 ; 2011, c. 16 ; 2012, c. 312 ; 2025, cc. 614 , 640 ; 2026, cc. 774 , 775 .
Va. Code Ann. § 60.2-307 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-307
Moneys constituting fund
Status: in_force

The fund shall consist of all moneys appropriated by this Commonwealth, and all moneys received from the United States, any agency thereof or any other source, for the purpose declared in § 60.2-308 . Notwithstanding any provision of this article, all moneys requisitioned and deposited in this fund pursuant to the provisions of subsection C of § 60.2-305 shall remain part of the Unemployment Trust Fund and shall be used only in accordance with the conditions specified in § 60.2-305 .

Code 1950, § 60-96; 1956, c. 440; 1960, c. 54; 1968, c. 738, § 60.1-113; 1986, c. 480.
Va. Code Ann. § 60.2-811 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-811
Notice requirements
Status: in_force

A. An employer shall provide written notice as prescribed in this subsection to each employee upon hiring and annually thereafter. An employer shall also provide such written notice to an employee when such employee requests leave pursuant to this chapter or when the employer acquires knowledge of an employee's intent to take leave that may meet the eligibility requirements of § 60.2-802 . Such notice shall include (i) a statement of an employee's right to family and medical leave benefits pursuant to this chapter and the terms under which such benefits may be used; (ii) the amount of family and medical leave benefits available; (iii) the procedure for filing a claim for family and medical leave benefits; (iv) a statement of the right to job protection and benefits continuation under § 60.2-808 ; (v) a statement that discrimination and retaliatory personnel actions against a person for requesting, applying for, or using family and medical leave benefits are prohibited under § 60.2-809 ; and (vi) a statement that the employee has a right to file a complaint for a violation of this chapter. An employer shall also display and maintain a poster provided by the Commission in a conspicuous place accessible to employees at the employer's place of business that contains the information required by this section in English, Spanish, and any language that is the first language spoken by at least five percent of the employer's workforce. The Commissioner may adopt regulations to establish additional requirements concerning the means by which employers shall provide such notice.

B. An employee seeking to take leave under the provisions of this chapter shall notify his employer as soon as practicable.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-815 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-815
Elective coverage
Status: in_force

A. A self-employed person, including a sole proprietor, partner, or joint venturer, may elect coverage under this chapter for an initial period of not less than three years. The self-employed person shall file a notice of election in writing with the Commissioner, as required by the Commission. Such election shall become effective on the date such notice is filed, provided that such self-employed person agrees to supply any information concerning income that the Commission deems necessary.

B. A self-employed person who has elected coverage may withdraw from coverage within 30 days after the end of the three-year period of coverage, or at such other times as the Commissioner may prescribe by rule, by filing written notice with the Commissioner, such withdrawal to take effect not sooner than 30 days after filing such notice.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-621 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-621
Repealed
Status: repealed

Repealed by Acts 2024, cc. 562 , 603 , cl. 2, effective July 1, 2024.
Va. Code Ann. § 60.2-608 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-608
Child support intercept of unemployment benefits
Status: in_force

A. Any individual filing a new claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subsection G of this section. If any such individual discloses that he or she owes child support obligations, and is determined to be eligible for unemployment compensation, the Commission shall notify the state or local child support enforcement agency enforcing such obligation that the individual has been determined to be eligible for unemployment compensation.

B. The Commission shall deduct and withhold the following from any unemployment compensation payable to such an individual:

1. The amount specified by the individual to the Commission to be deducted and withheld under this subsection, if neither the provisions of subdivision 2 of this subsection nor the provisions of subdivision 3 of this subsection are applicable;

2. The amount, if any, determined pursuant to an agreement submitted to the Commission under § 454 (20) (B) (i) of the Social Security Act by the state or local child support enforcement agency, unless the provisions of subdivision 3 of this subsection are applicable; or

3. Any amount otherwise required to be so deducted and withheld from such unemployment compensation pursuant to legal process, as defined in § 462 (e) of the Social Security Act, properly served upon the Commission.

C. Any amount deducted and withheld under subsection B shall be paid by the Commission to the appropriate state or local child support enforcement agency.

D. Any amount deducted and withheld under subsection B shall be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the state or local child support enforcement agency in satisfaction of the individual's child support obligations.

E. For purposes of subsections A through D of this section, "unemployment compensation" means any compensation payable under this title, including amounts payable by the Commission pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment.

F. This section applies only if appropriate arrangements have been made for reimbursement by the state or local child support enforcement agency for the administrative costs incurred by the Commission under this section which are attributable to child support obligations being enforced by the state or local child support enforcement agency.

G. The term "child support obligations" as defined for purposes of this section includes only obligations which are being enforced pursuant to a plan described in § 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under Part D of Title IV (42 U.S.C. 651 et seq.) of the Social Security Act.

H. The term "state or local child support enforcement agency" as used in this section means any agency of any state or a political subdivision thereof operating pursuant to a plan described in subsection G of this section.

I. Any determination issued under subsection B shall be final.

1982, c. 237, § 60.1-52.6; 1986, c. 480; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-120 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-120
Reimbursement of expenses of Office of Attorney General
Status: in_force

The compensation of the assistant attorneys general, together with their proper expenses incurred in the performance of their duties, shall be chargeable as administrative expense of the Commission and paid in the manner in which the compensation and expenses of employees of the Commission are paid.

Code 1950, § 60-111; 1968, c. 738, § 60.1-128; 1986, c. 480.
Va. Code Ann. § 60.2-628 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-628
Protection against self-incrimination
Status: in_force

No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Commission in any cause or proceeding before the Commission, on the ground that the testimony or evidence, documentary or otherwise, required of him may tend to incriminate him or subject him to a penalty or forfeiture. However, no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he is compelled, after having claimed his privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that such individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.

Code 1950, § 60-38; 1968, c. 738, § 60.1-43; 1986, c. 480.
Va. Code Ann. § 60.2-504 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-504
Allocation of benefit costs
Status: in_force

If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all of his base period employers.

1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
Va. Code Ann. § 60.2-518 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-518
False statements, etc., by employing units; failure to furnish reports, etc
Status: in_force

A. Any employing unit or any officer or agent of an employing unit or any other person shall be guilty of a Class 1 misdemeanor if it or he:

1. Makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact (i) to prevent or reduce the payment of benefits to any individual entitled thereto, (ii) to avoid becoming or remaining subject to this title or (iii) to avoid or reduce any tax or other payment required from an employing unit under this title; or

2. Willfully fails or refuses (i) to furnish any reports required by this title or (ii) to produce or permit the inspection or copying of records as required hereunder.

B. Each such false statement, representation or failure to disclose a material fact listed in this section, and each day of such failure or refusal shall constitute a separate offense.

Code 1950, § 60-113; 1968, c. 738, § 60.1-130; 1986, c. 480.
Va. Code Ann. § 60.2-625 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-625
Judicial review
Status: in_force

A. Within 30 days after the decision of the Commission upon a hearing pursuant to § 60.2-622 has been mailed, any party aggrieved who seeks judicial review shall commence an action in the circuit court of the county or city in which the individual who filed the claim was last employed. In such action against the Commission, the Commission and any other party to the administrative procedures before the Commission shall be named a defendant in a petition for judicial review. Such petition shall also state the grounds upon which a review is sought; it shall be served upon a member of the Commission or upon such person as the Commission may designate, and such service shall be deemed completed service on all parties. There shall be left with the party so served as many copies of the petition as there are defendants, and the Commission shall forthwith mail one such copy to each such defendant. With its answer, the Commission shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this chapter, the findings of the Commission as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law. Such actions and the questions so certified shall be heard in a summary manner at the earliest possible date. An appeal may be taken from the decision of the court to the Court of Appeals in conformity with Part Five A of the Rules of Supreme Court and other applicable laws.

B. From any circuit court decision involving (i) the provisions of § 60.2-612 or § 60.2-618 , (ii) whether an employing unit constitutes an employer or (iii) whether services performed for or in connection with the business of an employing unit constitute employment for such employing unit, the Court of Appeals shall have jurisdiction to review such decision regardless of the amount involved in any claim for benefits. It shall not be necessary, in any proceeding under this chapter, to enter exceptions to the rulings of the Commission or an appeals examiner, and no bond shall be required upon an appeal to any court. Upon the final determination of such judicial proceeding, the Commission shall administer the Unemployment Compensation Fund in accordance with such determination.

C. The Commission shall have the right to appeal a decision of a circuit court in any proceeding under this chapter.

1980, c. 463, § 60.1-67.1; 1982, c. 24; 1984, c. 703; 1986, c. 480; 1987, c. 567; 1988, c. 766; 1996, c. 573 ; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-231 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-231
Certain federal acts and statutes defined
Status: in_force

The following federal acts and laws as used in this title shall mean the following:

1. The Federal Unemployment Tax Act shall mean those provisions found in Chapter 23 (26 U.S.C. § 3301 et seq.) of Title 26 of the United States Code.

2. The Federal Internal Revenue Code shall mean those provisions found in Title 26 of the United States Code.

3. The Social Security Act shall mean those provisions found in Chapter 7 (42 U.S.C. § 301 et seq.) of Title 42 of the United States Code.

Code 1950, § 60-19; 1968, c. 738, § 60.1-22; 1986, c. 480.
Va. Code Ann. § 60.2-614 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-614
Service required during immediately preceding benefit year in which individual received benefits
Status: in_force

No individual may receive benefits in a benefit year unless, subsequent to the beginning of the immediately preceding benefit year during which he received benefits, he performed service for an employer as defined in § 60.2-210 for remuneration (i) during thirty days, whether or not such days were consecutive, or (ii) for 240 hours, and subsequently became totally or partially separated from such employment.

1971, Ex. Sess., c. 235, § 60.1-52.2; 1977, c. 445; 1981, c. 369; 1984, c. 458; 1986, c. 480; 1997, c. 202 .
Va. Code Ann. § 60.2-618 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-618
Disqualification for benefits
Status: in_force

An individual shall be disqualified for benefits upon separation from the last employing unit for whom he has worked 30 days or 240 hours or from any subsequent employing unit:

1. For any week benefits are claimed until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours, and subsequently becomes totally or partially separated from such employment, if the Commission finds such individual is unemployed because he left work voluntarily without good cause.

If (a) at the time of commencing employment with such employing unit an individual is enrolled in an accredited academic program of study provided by an institution of higher education for students that have been awarded a baccalaureate degree, which academic program culminates in the awarding of a master's, doctoral, or professional degree; (b) the individual's employment with such employing unit commenced and ended during the period between spring and fall semesters of the academic program in which the individual is enrolled; and (c) the individual returned to such academic program following his separation from such employing unit, there shall be a rebuttable presumption that the individual left work voluntarily.

As used in this chapter, "good cause" shall not include (1) voluntarily leaving work with an employer to become self-employed or (2) voluntarily leaving work with an employer to accompany or to join his or her spouse in a new locality, except where an individual leaves employment to accompany a spouse to the location of the spouse's new duty assignment if (A) the spouse is on active duty in the military or naval services of the United States; (B) the spouse's relocation to a new military-related assignment is pursuant to a permanent change of station order; (C) the location of the spouse's new duty assignment is not readily accessible from the individual's place of employment; and (D) except for members of the Virginia National Guard relocating to a new assignment within the Commonwealth, the spouse's new duty assignment is located in a state that, pursuant to statute, does not deem a person accompanying a military spouse as a person leaving work voluntarily without good cause. An individual shall not be deemed to have voluntarily left work solely because the separation was in accordance with a seniority-based policy.

2. a. For any week benefits are claimed until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours, and subsequently becomes totally or partially separated from such employment, if the Commission finds such individual is unemployed because he has been discharged for misconduct connected with his work.

b. For the purpose of this subdivision, "misconduct" includes, but shall not be limited to:

(1) An employee's confirmed positive test for a nonprescribed controlled substance, identified as such in Chapter 34 (§ 54.1-3400 et seq.) of Title 54.1, where such test was conducted at the direction of his employer in conjunction with the employer's administration and enforcement of a known workplace drug policy. Such test shall have been performed, and a sample collected, in accordance with scientifically recognized standards by a laboratory accredited by the United States Department of Health and Human Services, or the College of American Pathology, or the American Association for Clinical Chemistry, or the equivalent, or shall have been a United States Department of Transportation-qualified drug screen conducted in accordance with the employer's bona fide drug policy. The Commission may consider evidence of mitigating circumstances in determining whether misconduct occurred.

(2) An employee's intentionally false or misleading statement of a material nature concerning past criminal convictions made in a written job application furnished to the employer, where such statement was a basis for the termination and the employer terminated the employee promptly upon the discovery thereof. The Commission may consider evidence of mitigating circumstances in determining whether misconduct occurred.

(3) A willful and deliberate violation of a standard or regulation of the Commonwealth, by an employee of an employer licensed or certified by the Commonwealth, which violation would cause the employer to be sanctioned or have its license or certification suspended by the Commonwealth. The Commission may consider evidence of mitigating circumstances in determining whether misconduct occurred.

(4) Chronic absenteeism or tardiness in deliberate violation of a known policy of the employer or one or more unapproved absences following a written reprimand or warning relating to more than one unapproved absence. The Commission may consider evidence of mitigating circumstances in determining whether misconduct occurred.

(5) An employee's loss of or failure to renew a license or certification that is a requisite of the position held by the employee, provided the employer is not at fault for the employee's loss of or failure to renew the license or certification. The Commission may consider evidence of mitigating circumstances in determining whether misconduct occurred.

3. a. If it is determined by the Commission that such individual has failed, without good cause, either to apply for available, suitable work when so directed by the employment office or the Commission or to accept suitable work when offered him. The disqualification shall commence with the week in which such failure occurred, and shall continue for the period of unemployment next ensuing until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours, and subsequently becomes totally or partially separated from such employment.

b. In determining whether or not any work is suitable for an individual, the Commission shall consider the degree of risk involved to his health, safety and morals, his physical fitness and prior training, his experience, his length of unemployment and the accessibility of the available work from his residence.

c. No work shall be deemed suitable and benefits shall not be denied under this title to any otherwise eligible individual for refusing to accept new work under any of the following conditions:

(1) If the position offered is vacant due directly to a strike, lockout, or other labor dispute;

(2) If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; or

(3) If as a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization.

d. No individual shall be qualified for benefits during any week that such individual, in connection with an offer of suitable work, has a confirmed positive test for a nonprescribed controlled substance, identified as such in Chapter 34 (§ 54.1-3400 et seq.) of Title 54.1, if the test is required as a condition of employment and (i) performed, and a sample is collected, in accordance with scientifically recognized standards by a laboratory accredited by the United States Department of Health and Human Services, or the College of American Pathology, or the American Association for Clinical Chemistry, or the equivalent, or (ii) a United States Department of Transportation-qualified drug screen conducted in accordance with the employer's bona fide drug policy. The disqualification shall commence with the week in which such a test was conducted, and shall continue for the period of unemployment next ensuing until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours, and subsequently becomes totally or partially separated from such employment.

4. For 52 weeks, beginning with the date of the determination or decision, if the Commission finds that such individual, within 36 calendar months immediately preceding such determination or decision, has made a false statement or representation knowing it to be false, or has knowingly failed to disclose a material fact, to obtain or increase any benefit or payment under this title, the unemployment compensation of any other state, or any other program of the federal government which is administered in any way under this title, either for himself or any other person. Overpayments that have been fraudulently obtained and any penalty assessed against the individual pursuant to § 60.2-636 shall be recoverable as provided in § 60.2-633 .

5. If such separation arose as a result of an unlawful act which resulted in a conviction and after his release from prison or jail until he has performed services for an employer for (i) 30 days, whether or not such days are consecutive, or (ii) 240 hours, and subsequently becomes totally or partially separated from such employment.

6. If such separation arose as a condition of the individual's parole or release from a custodial or penal institution and such individual was participating in the community corrections alternative program pursuant to § 19.2-316.4 .

Code 1950, § 60-47; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1962, c. 12; 1966, c. 30; 1968, c. 738, § 60.1-58; 1972, c. 764; 1974, c. 466; 1977, c. 286; 1979, cc. 675, 681; 1981, c. 251; 1982, cc. 319, 363; 1983, c. 559; 1984, c. 458; 1986, c. 480; 1991, c. 296; 1993, c. 249; 1996, cc. 175 , 182 , 194 , 199 ; 1997, c. 202 ; 1998, c. 241 ; 1999, c. 919 ; 2004, cc. 525 , 977 ; 2005, c. 464 ; 2008, c. 719 ; 2009, c. 878 ; 2013, cc. 175 , 771 ; 2014, cc. 201 , 442 ; 2019, c. 618 .
Va. Code Ann. § 60.2-305 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-305
Requisition or use of money credited to Commonwealth in Unemployment Trust Fund
Status: in_force

A. 1. Money credited to the account of this Commonwealth in the Unemployment Trust Fund by the Secretary of the Treasury of the United States, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), may not be requisitioned from this Commonwealth's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this title.

2. Such money may be requisitioned, pursuant to § 60.2-302 , for the payment of benefits. Such money may also be requisitioned and used for the payment of expenses incurred for the administration of this title but only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money requisitioned after the enactment of an appropriation law which:

a. Specifies the purpose for which such money is appropriated and the amount appropriated therefor;

b. Limits the period within which such money may be obligated to a period ending not more than two years after the date of the enactment of the appropriation law; and

c. Limits the amount which may be obligated during any twelve-month period beginning on July 1 and ending on the next June 30 to an amount which does not exceed the amount by which (i) the aggregate of the amount credited to the account of this Commonwealth, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), during the same twelve-month period and the thirty-four preceding twelve-month periods, exceeds (ii) the aggregate of the amounts obligated for administration and paid out for benefits and charged against the amounts credited to the account of this Commonwealth pursuant to such section during such thirty-five twelve-month periods.

B. Amounts credited to this Commonwealth's account in the Unemployment Trust Fund under § 903 of the Social Security Act (42 U.S.C. § 1103) which are obligated for administration or paid out for benefits shall be charged against equivalent amounts which were first credited and which are not already so charged. However, no amount obligated for administration during a twelve-month period specified in subdivision 2 of subsection A of this section may be charged against any amount credited during such a twelve-month period earlier than the thirty-fourth preceding such period.

C. Money requisitioned as provided for the payment of expenses of administration shall be deposited in the Unemployment Compensation Administration Fund, but, until expended, shall remain a part of the Unemployment Trust Fund. The Commission shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited.

Code 1950, § 60-94.1; 1960, c. 54; 1968, c. 131; 1968, c. 738, § 60.1-111; 1970, c. 732; 1972, c. 23; 1986, c. 480.
Va. Code Ann. § 60.2-809 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-809
Retaliatory personnel actions prohibited
Status: in_force

A. No employer or other person shall interfere with, restrain, or deny the exercise of, or the attempt to exercise, any right protected under this chapter.

B. No employer, employment agency, employee organization, or other person shall take retaliatory personnel action or otherwise discriminate against an individual due to such individual's lawful exercise of rights protected under this chapter. Such rights include the right to request, file for, apply for, or use benefits provided for under this chapter; the right to communicate to the employer or any other person or entity that such individual (i) intends to file a claim, a complaint with the Commission or a court, or an appeal or (ii) has testified in, intends to testify in, or has otherwise assisted in any investigation, hearing, or proceeding under this chapter; the right to inform any person about any employer's alleged violation of this chapter; and the right to inform any individual of the individual's rights under this chapter.

C. It is unlawful for an employer's absence control policy to count paid family and medical leave taken under this chapter as an absence that may lead to or result in discipline, discharge, demotion, suspension, or any other adverse action.

D. Protections of this section shall apply to any person who mistakenly but in good faith alleges a violation of this chapter.

E. This section shall be enforced as provided in subsections C through F of § 60.2-808 .

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-512 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-512
Requiring payroll and tax reports and payment of taxes
Status: in_force

A. The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filing of reports or payment of taxes falls on a Saturday, Sunday or legal holiday, the due date shall be extended to the next business day that is not a Saturday, Sunday or legal holiday. Beginning January 1, 2013, employers may file payroll and tax reports, and pay the taxes required by § 60.2-511 , annually, in the time, form and manner prescribed by the Commission, if the employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home of the employer, as defined in §§ 31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax Regulations promulgated pursuant to §§ 3121, 3306, and 3401 of the Internal Revenue Code, as amended. The aggregate amount of taxes shall be fully paid to the Commission on or before January 31 of each year next succeeding the year with respect to employment during which year such taxes are imposed, or in the event the time is extended for filing the return of the taxes imposed by Title IX of the Social Security Act for the year for which such taxes are imposed, then before the expiration of such extension. Taxes due and payable in an amount less than five dollars shall be deemed to be fully paid; however, this does not relieve an employer from filing payroll and tax reports as herein required.

B. Beginning January 1, 2021, all employers shall file quarterly reports on an electronic medium using a format prescribed by the Commission. Waivers will be granted only if the Commission finds this requirement creates an unreasonable burden on the employer. All requests for waiver must be submitted in writing. Beginning January 1, 2021, if any employer who has not obtained a waiver by the date the employer's quarterly report is due, fails, without good cause shown, to file electronically, the Commission shall assess upon the employer a penalty of $75, which penalty shall be in addition to the taxes due and payable with respect to such report and to any penalty assessed under subsection B of § 60.2-513 . Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund established pursuant to § 60.2-314 .

C. Notwithstanding the provisions of subsection A, no payroll and tax reports shall be filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if the head of such agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.

Code 1950, § 60-61; 1968, c. 738, § 60.1-73; 1981, c. 99; 1984, c. 458; 1986, c. 480; 1993, c. 249; 1996, c. 264 ; 1997, c. 385 ; 2007, cc. 426 , 638 ; 2012, c. 316 ; 2020, c. 1261 .
Va. Code Ann. § 60.2-107 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-107
Waiver of rights void
Status: in_force

Any agreement other than an agreement made pursuant to § 60.2-608 by an individual to waive, release or commute his rights to benefits or any other rights under this title shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's taxes, required under this title from such employer, shall be void. No employer shall directly or indirectly make, require or accept any deduction from wages to finance the employer's taxes required from him, or require or accept any waiver of any right under this title by any individual in his employ. Any employer or officer or agent of any employer who violates any provision of this section shall, for each offense, be guilty of a Class 1 misdemeanor.

Code 1950, § 60-106; 1968, c. 738, § 60.1-123; 1982, c. 237; 1986, c. 480.
Va. Code Ann. § 60.2-208 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-208
Commission
Status: in_force

"Commission" means the Virginia Employment Commission. Wherever in this Code, or any act of the General Assembly the term "Unemployment Compensation Commission" is used, it shall mean the Virginia Employment Commission.

Code 1950, § 60-10; 1960, c. 136; 1968, c. 738, § 60.1-10; 1986, c. 480.
Va. Code Ann. § 60.2-523 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-523
Priorities under legal dissolutions or distributions
Status: in_force

A. 1. In the event of any distribution of an employer's assets, taxes, interest and penalty then or thereafter due shall be a lien against such assets, prior to all claims of lien and general creditors. Taxes accruing by reason of an employment for an employer who is a receiver, trustee or other fiduciary shall be a lien against all the assets in the custody or control of such receiver, trustee or other fiduciary, prior and paramount to all other claims of lien and general creditors.

2. Nothing in this article shall be construed in derogation of any prior lien of the Commonwealth or any of its political subdivisions, nor any mortgage, deed of trust or other lien duly perfected prior to the date the taxes or any part thereof first accrued. However, no such lien in favor of the Commonwealth or any of its subdivisions, nor any mortgage, deed of trust or other lien shall in any case be preferred, paramount or prior to the lien for taxes due by any such receiver, trustee or other fiduciary upon payrolls earned in the employment of such receiver, trustee or other fiduciary.

B. 1. Any taxes, interest or penalty imposed by this chapter shall be a lien upon the assets of the business of any employer, subject to this chapter's provisions, who leases, transfers or sells out his business, or ceases to do business. Such employer shall be required, by the next reporting date as prescribed by the Commission, to file with the Commission all reports and pay all taxes due with respect to wages payable for employment up to the date of such lease, transfer, sale or cessation of the business. Such employer's successor in business shall be required to withhold sufficient of the purchase money to cover the amount of the taxes due and unpaid until such time as the former owner or employer produces a receipt from the Commission showing that the taxes have been paid, or produces a certificate from the Commission that no taxes are due.

2. If the purchaser of a business or successor of such employer fails to withhold purchase money or any money due to such employer in consideration of a lease or other transfer and the taxes are due and unpaid after the next reporting date, as set forth in subdivision 1 of this subsection, such successor shall be personally liable to the extent of the assets of the business so acquired for the payment of the taxes accrued and unpaid on account of the operation of the business by the former owner or employer.

3. Whenever the purchaser or successor of such employer files with the Commission a written request for a statement showing the amount of any tax due by such employer, unless such statement is furnished to such purchaser or successor within ninety days from the date such written request was filed, such purchaser or successor shall not be liable for any tax or taxes due by such employer, and the lien created by this section shall thereupon be released and discharged.

Code 1950, § 60-80; 1968, c. 738, § 60.1-96; 1977, c. 445; 1986, c. 480.
Va. Code Ann. § 60.2-216 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-216
Employment outside of United States
Status: in_force

A. "Employment" includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed "employment" under the provisions of subsections A and B of § 60.2-217 or the parallel provisions of another state's law, if:

1. The employer's principal place of business in the United States is located in this Commonwealth;

2. The employer has no place of business in the United States, but

a. The employer is an individual who is a resident of this Commonwealth,

b. The employer is a corporation which is organized under the laws of this Commonwealth, or

c. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this Commonwealth is greater than the number who are residents of any one other state; or

3. None of the criteria of subdivisions 1 and 2 of this subsection is met but the employer has elected coverage in this Commonwealth or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this Commonwealth.

B. An "American employer," for purposes of this section, means a person who is:

1. An individual who is a resident of the United States;

2. A partnership, if two-thirds or more of the partners are residents of the United States;

3. A trust, if all of the trustees are residents of the United States; or

4. A corporation organized under the laws of the United States or of any state.

C. As used in this section, the term "United States" shall be defined as "state" is defined in § 60.2-225 .

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
Va. Code Ann. § 60.2-209 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-209
Taxes
Status: in_force

"Taxes" means the money imposed by and collectible under this title and includes payments in lieu of taxes collectible under §§ 60.2-501 through 60.2-507 .

Code 1950, § 60-11; 1968, c. 738, § 60.1-11; 1971, Ex. Sess., c. 235; 1986, c. 480.
Va. Code Ann. § 60.2-113 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-113
Repealed
Status: repealed

Repealed by Acts 2023, cc. 624 and 625 , cl. 2, effective July 1, 2023

Repealed by Acts 2023, cc. 624 and 625 , cl. 2, effective July 1, 2023
Va. Code Ann. § 60.2-800 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-800
Definitions
Status: in_force

As used in this chapter, unless the context requires a different meaning:

"Armed Forces" means the Armed Forces of the United States, the Reserves of the Armed Forces of the United States, or the Virginia National Guard.

"Benefit year" means the period of 52 calendar weeks beginning on the start date of leave, except that the benefit year shall be 53 weeks if filing of a new valid claim would result in overlapping any quarter of the base period of a previously filed new claim.

"Child" includes a child of any age, including an adult child.

"Commissioner" means the Commissioner of the Virginia Employment Commission.

"Covered individual" means any individual other than an employee of the Commonwealth who:

1. Either:

a. Meets the minimum monetary eligibility criteria set forth in subdivision A 1 of § 60.2-612 ; or

b. Is self-employed, elects coverage, and meets the requirements of § 60.2-802 ;

2. Meets the administrative requirements outlined in this chapter and in regulations; and

3. Submits an application.

"Covered service member" means either (i) a member of the Armed Forces who is (a) undergoing medical treatment, recuperation, or therapy; (b) otherwise in outpatient status; or (c) otherwise on the temporary disability retired list for a serious injury or illness that was incurred by the member in the line of duty while on active duty in the Armed Forces, or a serious injury or illness that existed before the beginning of the member's active duty and was aggravated by service in the line of duty, or (ii) a former member of the Armed Forces who is undergoing medical treatment, recuperation, or therapy for a serious injury or illness that was incurred by the member in the line of duty while on active duty in the Armed Forces, or a serious injury or illness that existed before the beginning of the member's active duty and was aggravated by service in the line of duty and manifested before or after the member was discharged or released from service.

"Domestic partner" means a person not younger than 18 years of age who (i) is dependent upon the covered individual for support as shown by either unilateral dependence or mutual interdependence that is evidenced by a nexus of factors, including (a) common ownership of real or personal property, (b) common householding, (c) children in common, (d) signs of intent to marry, (e) shared budgeting, and (f) the length of the personal relationship with the covered individual, or (ii) has registered as the domestic partner of the covered individual with any registry of domestic partnerships maintained by the employer of either party, or in any state, county, city, town, or village in the United States.

"Employer" has the same meaning as provided in § 60.2-210 , except that, for the purposes of this chapter, "employer" does not include the Commonwealth.

"Family and medical leave benefits" means the benefits provided under the terms of this chapter.

"Family member" means a child, grandchild, grandparent, parent, sibling, spouse, or domestic partner of an employee, including those with step, foster, or adopted relationships, and includes any individual (i) who regularly resides in the employee's home or where the relationship creates an expectation that the employee care for such individual and (ii) who depends on the employee for care. "Family member" does not include an individual who simply resides in the home with no expectation that the employee care for the individual.

"FMLA" means the federal Family and Medical Leave Act, 29 U.S.C. § 2601 et seq.

"Fund" means the Family and Medical Leave Insurance Trust Fund established under § 60.2-805 .

"Health care provider" means a person licensed under the law of the jurisdiction in which such person practices to provide medical or emergency services, including any person defined as a health care provider under § 32.1-276.3 , emergency room personnel, licensed clinical social workers, and other providers permitted by the Commissioner.

"Military member" means a member of the Armed Forces.

"Next of kin" has the meaning ascribed thereto in § 101(17) of the FMLA, 29 U.S.C. § 2611(17).

"Qualifying exigency leave" means leave based on a need arising out of a covered individual's family member's active duty service or notice of an impending call or order to active duty in the Armed Forces, including providing for the care or other needs of the military member's child or other family member, making financial or legal arrangements for the military member, attending counseling, attending military events or ceremonies, spending time with the military member during a rest and recuperation leave or following return from deployment, or making arrangements following the death of the military member.

"Retaliatory personnel action" means the denial of any right guaranteed under this chapter or the taking of any adverse action, including any threat, discharge, suspension, demotion, or reduction of hours, against a covered individual for the exercise of any right guaranteed under this chapter, or reporting or threatening to report a covered individual's suspected citizenship or immigration status or the suspected citizenship or immigration status of a family member of the covered individual to a federal, state, or local agency. "Retaliatory personnel action" also includes interference with or punishment for in any manner participating in or assisting an investigation, proceeding, or hearing under this chapter.

"Safety services" means:

1. Legal or law-enforcement assistance or remedies to ensure the health and safety of an individual, including preparing for and participating in protective order proceedings or other civil or criminal legal proceedings related to domestic violence, harassment, sexual assault, or stalking;

2. Medical treatment, recovery services, or mental health counseling for injuries caused by domestic violence, pervasive harassment, sexual assault, or stalking;

3. Services from a victim services provider; and

4. Relocation and home security services to ensure the safety of an individual who has experienced domestic violence, pervasive harassment, sexual assault, or stalking.

"Serious health condition" means an illness, injury, impairment, pregnancy, recovery from childbirth, or physical or mental condition that involves inpatient care in a hospital, hospice, or a residential medical care facility or continuing treatment by a health care provider.

"Workweek" means a calendar week.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-227 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-227
Unemployment Compensation Administration Fund
Status: in_force

"Unemployment Compensation Administration Fund" means the Unemployment Compensation Administration Fund established by this title, from which administrative expenses under this title shall be paid.

Code 1950, § 60-21; 1968, c. 738, § 60.1-24; 1986, c. 480.
Va. Code Ann. § 60.2-214 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-214
Agricultural employment
Status: in_force

A. "Employment" includes service performed by an individual in agricultural labor as defined in § 60.2-201 when:

1. Such service is performed for a person who:

a. During any calendar quarter in either the current or the preceding calendar year paid wages of $20,000 or more to individuals employed in agricultural labor, including labor performed by an alien referred to in subdivision 2 of this subsection, or

b. For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor, including labor performed by an alien referred to in subdivision 2 of this subsection, ten or more individuals, regardless of whether they were employed at the same moment of time.

2. Such service is not performed in agricultural labor by an individual who is an alien admitted to the United States to perform service in agricultural labor pursuant to 8 U.S.C. § 214 (c) and 8 U.S.C. § 101 (a) (15) (H) of the Immigration and Nationality Act. Services performed and wages received by such alien workers after January 1, 1980, shall be counted in determining whether an employer is subject to the Virginia unemployment tax for his other farmworkers.

B. For the purposes of this section any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of such crew leader if:

1. Such crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Workers Protection Act of 1983 (29 U.S.C. § 1801 et seq.) or substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop dusting equipment, or any other mechanized equipment, which is provided by such crew leader, and

2. Such individual is not an employee of such other person within the meaning of subdivision 1 of subsection A of § 60.2-212 .

C. For the purposes of this section, in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of such crew leader under subsection B of this section then:

1. Such other person and not the crew leader shall be treated as the employer of such individual, and

2. Such other person shall be treated as having paid wages to such individual in an amount equal to the amount of wages paid to such individual by the crew leader, either on his own behalf or on behalf of such other person, for the service in agricultural labor performed for such other person.

D. For the purposes of this section, the term "crew leader" means an individual who:

1. Furnishes individuals to perform service in agricultural labor for any other person,

2. Pays, either on his own behalf or on behalf of such other person, the individuals so furnished by him for the service in agricultural labor performed by them, and

3. Has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480; 1987, c. 113; 1993, c. 250; 1996, c. 745 .
Va. Code Ann. § 60.2-710 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-710
Repealed
Status: repealed

Repealed by Acts 2015, c. 709 , cl. 2.
Va. Code Ann. § 60.2-532 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-532
Pool cost charges
Status: in_force

A. As of January 1 of each year, to all experience rating tax rates established pursuant to § 60.2-531 , to all assigned tax rates established pursuant to §§ 60.2-515 , 60.2-526 , 60.2-527 and 60.2-538 , there shall be added the pool cost charges as determined in subsection B of this section.

B. The pool cost charge rate rounded to the nearest one-hundredth of a percent shall be determined as follows:

1. Pool costs for a given calendar year shall be those costs defined in subdivision 2 of this subsection for the thirty-six consecutive calendar month period ending on June 30 immediately preceding that calendar year. The pool cost charge rate shall be pool costs divided by payrolls for such period.

2. Pool costs shall consist of (i) benefit charges which cannot be assigned to an individual employer pursuant to §§ 60.2-210 , 60.2-212 through 60.2-219 , or subsection C of § 60.2-528 , or cannot be charged to an individual employer due to his becoming an inactive account pursuant to § 60.2-210 or § 60.2-509 , (ii) the difference in the amount the Commission pays pursuant to subdivision 2 of subsection A of § 60.2-609 and the amount the Commission receives pursuant to subdivision 3 of subsection A of § 60.2-609 , and (iii) the difference between the benefit charges of all employers with a maximum experience rating tax rate and the amount of the taxes resulting from applying the maximum experience rating tax rate against the payrolls of the same employers. The term "payrolls" as used in this section shall mean the taxable payroll on which taxes have been paid on or before September 30 immediately following such June 30.

3. When the fund balance factor for the most recent twelve-month period ending on June 30 of the immediately preceding calendar year is greater than fifty percent, interest earned on the balance which shall stand to the credit of the account of the Commonwealth of Virginia in the Unemployment Trust Fund in the treasury of the United States shall be subtracted from pool costs, except that in no instance shall pool costs be less than zero.

1981, c. 606, § 60.1-84.2; 1984, c. 458; 1986, c. 480; 1987, c. 114; 1990, c. 908; 1993, c. 249.
Va. Code Ann. § 60.2-316 — Virginia Code / Title 60.2 / Chapter 3 / Article 3 / Section 60.2-316
Disbursements by State Treasurer upon warrants of Comptroller
Status: in_force

All payments and disbursements from the Special Unemployment Compensation Administration Fund shall be made by the State Treasurer upon warrants of the Comptroller issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose.

Code 1950, § 60-104; 1968, c. 738, § 60.1-121; 1986, c. 480.
Va. Code Ann. § 60.2-801 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-801
Paid family and medical leave insurance program
Status: in_force

A. By January 1, 2028, the Commission shall establish and administer a paid family and medical leave insurance program. By April 1, 2028, the Commission shall begin collecting contributions as provided in this chapter. By December 1, 2028, the Commission shall begin receiving claims and paying family and medical leave benefits to covered individuals.

B. Information contained in the files and records relating to a claimant under this chapter are confidential and not open to public inspection other than to public employees in the performance of their official duties. However, such claimant or an authorized representative of such claimant may review such files and records or receive specific information from such records upon the presentation of such claimant's signed authorization.

C. The Department of Human Resource Management shall modify its policies to ensure that its policies relating to family and medical leave for employees of the Commonwealth, including parental leave under § 2.2-1210 , provide employees of the Commonwealth with leave benefits equal to or greater than the leave benefits provided to a covered individual under the paid family and medical leave insurance program pursuant to this chapter, including as described in subdivision A 1 of § 60.2-816 .

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-605 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-605
Benefit rights based on benefit year
Status: in_force

Benefit rights of individuals shall be based solely upon the benefit year as defined in § 60.2-206 .

Code 1950, § 60-44; 1960, c. 136; 1968, c. 738, § 60.1-49; 1986, c. 480.
Va. Code Ann. § 60.2-511 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-511
How and when taxes payable
Status: in_force

Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in §§ 60.2-212 through 60.2-219 , occurring in such calendar year. Such taxes shall become due and be paid by each employer to the Commission for the fund in accordance with such regulations as the Commission may prescribe. Payment of such taxes and the filing of related returns shall be deemed to have been made as of the date of the postmark affixed to such payment and returns by the United States Postal Service, or by receipt given by such representative of the Commission if physical delivery of such payment and related returns is made to an office of the Commission.

Code 1950, § 60-60; 1968, c. 738, § 60.1-72; 1974, c. 466; 1986, c. 480; 1997, c. 137 .
Va. Code Ann. § 60.2-123 — Virginia Code / Title 60.2 / Chapter 1 / Article 3 / Section 60.2-123
Representation
Status: in_force

Any individual or employing unit appearing before an officer of the Commission may be represented by counsel or other duly authorized agent. However, no such counsel or agent representing a claimant shall either charge or receive for such services more than an amount approved by the Commission.

1981, c. 249, § 60.1-124.1; 1986, c. 480.
Va. Code Ann. § 60.2-623 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-623
Procedure generally; confidentiality of information
Status: in_force

A. The manner in which disputed claims shall be presented, reports required from the claimant and from employers, the conduct of hearings and appeals before any deputy, appeals examiner, or the Commission, and transcripts prepared shall be in accordance with regulations prescribed by the Commission for determining the rights of the parties. Such regulations need not conform to common law or statutory rules of evidence and other technical rules of procedure. A full and complete record shall be kept of all proceedings in connection with a disputed claim. All testimony at any hearing upon a disputed claim shall be recorded, but need not be transcribed unless the disputed claim is further appealed and a timely request for a hearing before the Commission has been made in accordance with regulations prescribed by the Commission. In lieu of providing a transcript, and with the consent of all parties who participated in the hearing, the Commission may provide a digital or other electronic recording of the testimony taken at any hearing, which recording may be transmitted in any medium provided that the recording is protected from unauthorized interception by reasonable security measures.

B. Information furnished the Commission under the provisions of this chapter shall not be published or be open to public inspection, other than to public employees in the performance of their public duties. Neither such information, nor any determination or decision rendered under the provisions of § 60.2-619 , 60.2-620 or 60.2-622 , shall be used in any judicial or administrative proceeding other than one arising out of the provisions of this title; however, the Commission shall make its records about a claimant available to the Workers' Compensation Commission if it requests such records. The Commission may also, in its discretion, furnish copies of the transcript of hearings to any party.

C. Notwithstanding the provisions of subsection B, the Commission shall, on a reimbursable basis, furnish wage and unemployment compensation information contained in its records to the Secretary of Health and Human Services and Virginia's child support enforcement agency for their use as necessary for the purposes of the National Directory of New Hires established under § 453 (i) of the Social Security Act.

D. Notwithstanding the provisions of subsection B, the Commission shall, upon written request, furnish any agency or political subdivision of the Commonwealth such information as it may require for the purpose of collecting fines, penalties, and costs owed to the Commonwealth or its political subdivisions. Such information shall not be published or used in any administrative or judicial proceeding, except in matters arising out of the collection of fines, penalties, and costs owed to the Commonwealth or its political subdivisions.

Code 1950, § 60-53; 1968, c. 738, § 60.1-65; 1972, c. 764; 1986, c. 480; 1988, c. 766; 1994, c. 203 ; 1996, cc. 108 , 130 ; 1997, c. 385 ; 1998, cc. 91 , 745 ; 2012, c. 50 ; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-508 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-508
Period of coverage generally; account required
Status: in_force

Any employing unit which is or becomes an employer subject to this title within any calendar year shall be subject to this title during the whole of such calendar year. Any such employing unit shall establish an account with the Commission by the end of the calendar quarter in which it becomes subject to this title.

Code 1950, § 60-82; 1968, c. 738, § 60.1-98; 1986, c. 480; 2020, c. 1261 .
Va. Code Ann. § 60.2-620 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-620
Hearing and decision on appeal
Status: in_force

A. Appeals filed under § 60.2-619 shall be heard by the Commission's Administrative Law Division's Office of First Level Appeals. Such office, after affording the claimant and any other parties reasonable opportunity for a fair hearing, shall have jurisdiction to consider all issues with respect to the claim since the initial filing thereof. Such office shall affirm, set aside, reverse, modify, or alter the findings of fact and decision of the deputy, and may enter such order or decision with respect to the claim as such office finds should have been entered. However, no such order or decision shall affect benefits already paid except in accordance with the provisions of § 60.2-633 .

B. The parties shall be duly notified of such office's decision, together with its reasons therefor, which shall be deemed to be the final decision of the Commission, unless within 30 days after the date of notification or mailing of such decision, further appeal is initiated pursuant to § 60.2-622 . However, for good cause shown the 30-day period may be extended.

Code 1950, § 60-50; 1968, c. 738, § 60.1-62; 1976, c. 708; 1980, c. 426; 1986, c. 480; 1995, c. 515 ; 1999, c. 79 ; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-818 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-818
Reports; public dashboard
Status: in_force

By April 1, 2030, and annually thereafter, the Commission shall report to the General Assembly on projected and actual program participation by purpose listed in § 60.2-802 , gender of beneficiaries, race and ethnicity of beneficiaries, age of beneficiaries, amount of benefits paid to beneficiaries per week, premium rates, fund balances, outreach efforts, and, for leaves taken under subdivision A 2 of § 60.2-802 , family members for whom leave was taken to provide care.

The Commission shall develop and continually update a publicly accessible online dashboard with information including the number of claims filed and approved and the average times for claim approval, in the aggregate and divided by the purpose for which leave is requested, and additional information as the Commission deems appropriate. The dashboard shall be developed and launched no later than the date on which family and medical leave benefits are first paid pursuant to this chapter.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-230 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-230
Week
Status: in_force

"Week" means calendar week, ending at midnight Saturday, or the equivalent thereof as determined in accordance with regulations prescribed by the Commission, except as provided for in subdivision 9 of subsection B of § 60.2-210 .

Code 1950, § 60-23; 1968, c. 738, § 60.1-27; 1971, Ex. Sess., c. 235; 1986, c. 480.
Va. Code Ann. § 60.2-610 — Virginia Code / Title 60.2 / Chapter 6 / Article 3 / Section 60.2-610
Extended benefits defined
Status: in_force

A. As used in this article, unless the context clearly requires otherwise, "extended benefit period" means a period which:

1. Begins with the third week following a week for which there is a state "on" indicator; and

2. Ends with either of the following weeks, whichever occurs later:

a. The third week after the first week for which there is a state "off" indicator; or

b. The thirteenth consecutive week of such period; however, no extended benefit period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this Commonwealth.

B. "Rate of insured unemployment," for purposes of subsections H and I of this section, means the percentage derived by dividing:

1. The average weekly number of individuals filing claims for regular compensation in this Commonwealth for weeks of unemployment with respect to the most recent, 13 consecutive week period, as determined by the Commission on the basis of its reports to the United States Secretary of Labor, by

2. The average monthly employment covered under this act for the first four of the most recent six completed calendar quarters ending before the end of such 13-week period.

C. "Regular benefits" means benefits, other than extended benefits, payable to an individual under this title or under any other state law, including benefits payable to federal civilian employees and to ex-servicemen pursuant to Chapter 85 (5 U.S.C. § 8501 et seq.) of Title 5 of the United States Code.

D. "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-servicemen pursuant to Chapter 85 (5 U.S.C. § 8501 et seq.) of Title 5 of the United States Code, payable to an individual under the provisions of § 60.2-611 for weeks of unemployment in his eligibility period.

E. "Eligibility period" of an individual means the period consisting of the weeks in his benefit year which begin in an extended benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such period.

F. 1. "Exhaustee" means an individual who, with respect to any week of unemployment in his eligibility period:

a. Has received, prior to such week, all of the regular benefits that were available to him under this title or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-servicemen under Chapter 85 (5 U.S.C. § 8501 et seq.) of Title 5 of the United States Code, in his current benefit year that includes such week;

b. His benefit year having expired prior to such week, has no, or insufficient, wages or employment on the basis of which he could establish a new benefit year that would include such week; and

c. (i) Has no right to unemployment benefits or allowances, under the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.), the Automotive Products Trade Act of 1965 (19 U.S.C. § 2001 et seq.) and such other federal laws as are specified in regulations issued by the United States Secretary of Labor, and (ii) has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada. However, if he is seeking such benefits and the appropriate agency finally determines that he is not entitled to benefits under such law he is considered an exhaustee.

2. For the purposes of subdivision 1 a of this subsection, an individual shall be deemed to have received all of the regular benefits that were available to him although (i) as a result of a pending appeal with respect to wages or employment that were not considered in the original monetary determination in his benefit year, he may subsequently be determined to be entitled to added regular benefits, or (ii) he may be entitled to regular benefits with respect to future weeks of unemployment.

G. "State law" means the unemployment insurance law of any state, approved by the United States Secretary of Labor under 26 U.S.C. § 3304.

H. There is a "state 'on' indicator" for this Commonwealth for a week if:

1. The Commission determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding 12 weeks, the rate of insured unemployment, not seasonally adjusted, under this title:

a. Equaled or exceeded 120 percent of the average of such rates for the corresponding 13-week period ending in each of the preceding two calendar years; and

b. Equaled or exceeded five percent, provided that the determination of whether there has been a state trigger "on" indicator shall be made as if this subsection did not contain subdivision 1 a, if the rate of insured unemployment as defined in this subsection equaled or exceeded six percent, except that any week for which there would otherwise be a state "on" indicator shall continue to be such a week and shall not be determined to be a week for which there is a state "off" indicator; or

2. With respect to weeks of unemployment beginning on or after February 1, 2009, and thereafter until the week ending three weeks prior to the last week for which federal sharing is authorized by Section 2005(a) of Public Law 111-5, or by an extension thereof or amendment thereto, the United States Secretary of Labor determines that, for the period consisting of the most recent three months for which data for all states are published before the close of such week, the average rate of total unemployment in this Commonwealth, seasonally adjusted:

a. Equaled or exceeded 110 percent of the average of such rates for either or both of the corresponding three month periods ending in the two preceding calendar years; and

b. Equaled or exceeded a six and one half percent.

I. There is a "state 'off' indicator" for this Commonwealth for a week if the Commission determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding 12 weeks the requirements of subsection H of this section have not been satisfied.

1982, c. 237, § 60.1-51.2; 1986, c. 480; 2009, c. 789 ; 2011, c. 303 .
Va. Code Ann. § 60.2-503 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-503
Authority to terminate elections
Status: in_force

If any nonprofit organization is delinquent in making payments in lieu of taxes as required under subsection C of § 60.2-501 , the Commission may terminate such organization's election to make payments in lieu of taxes as of the beginning of the next taxable year, and such termination shall be effective for that and the next taxable year.

1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
Va. Code Ann. § 60.2-312 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-312
Disbursements by State Treasurer upon warrants of Comptroller
Status: in_force

All payments and disbursements from the Unemployment Compensation Administration Fund shall be made by the State Treasurer upon warrants of the Comptroller issued upon vouchers signed by the Commissioner or by such other person as the Commissioner may designate for that purpose.

Code 1950, § 60-100; 1968, c. 738, § 60.1-117; 1986, c. 480.
Va. Code Ann. § 60.2-517 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-517
How fractional part of cent computed
Status: in_force

In the payment of any such taxes, a fractional part of a cent shall be disregarded, unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.
Va. Code Ann. § 60.2-114.1 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-114.1
Repealed
Status: repealed

Repealed by Act 2018, c. 457 , cl. 1.
Va. Code Ann. § 60.2-102 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-102
Limitations on payment of benefits; nonliability of Commonwealth and Commission
Status: in_force

Benefits shall be deemed to be due and payable under this title only to the extent provided in this title and to the extent that moneys are available to the credit of the Unemployment Compensation Fund. Neither the Commonwealth nor the Commission shall be liable for any amount in excess of such sums.

Code 1950, § 60-24; 1968, c. 738, § 60.1-28; 1986, c. 480.
Va. Code Ann. § 60.2-213 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-213
Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations
Status: in_force

A. "Employment" includes:

1. Service performed by an individual (i) in the employ of the Commonwealth or any of its political subdivisions or instrumentalities or (ii) in the employ of the Commonwealth and one or more other states or their political subdivisions or instrumentalities, for a hospital or institution of higher education located in this Commonwealth provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of § 3306(c)(7) of that act and is not excluded from "employment" under subsection B;

2. Service performed by an individual (i) in the employ of the Commonwealth or any of its wholly owned instrumentalities or (ii) in the employ of the Commonwealth and one or more other states or their instrumentalities, provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act (26 U.S.C.) by § 3306(c)(7) of that act and is not excluded from "employment" under subsection B;

3. Service performed by an individual (i) in the employ of any political subdivision of the Commonwealth or any of its wholly owned instrumentalities or (ii) in the employ of any instrumentality wholly owned by this Commonwealth, any of its political subdivisions or instrumentalities, or any instrumentality wholly owned by any of the foregoing and one or more other states or their political subdivisions, provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act by § 3306(c)(7) of that act and is not excluded from "employment" under subsection B;

4. Service performed by an individual in the employ of a religious, charitable, educational or other organization but only if the following conditions are met:

a. Their service is excluded from "employment" as defined in the Federal Unemployment Tax Act (26 U.S.C.) solely by reason of § 3306(c)(8) of that act; and

b. The organization had four or more individuals in employment for some portion of a day in each of 20 different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

B. For the purposes of subdivisions A 3 and 4, the term "employment" does not apply to service performed:

1. In the employ of (i) a church or convention or association of churches, or (ii) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches;

2. By a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

3. In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age, physical deficiency, mental illness, intellectual disability, or injury or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market by an individual receiving such rehabilitation or remunerative work;

4. As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by a federal agency or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training;

5. By an inmate of a custodial or penal institution; or

6. In the employ of the Commonwealth, or any political subdivision thereof or any instrumentality of any one or more of the foregoing as set forth in subdivisions A 1 through 3, if such service is performed by an individual in the exercise of duties:

a. As an elected official;

b. As a member of a legislative body, or a member of the judiciary;

c. As a member of the state National Guard or Air National Guard;

d. As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; or

e. In a position which, under or pursuant to the laws of the Commonwealth, is designated as (i) a major nontenured policymaking or advisory position or (ii) a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight hours per week.

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480; 2012, cc. 476 , 507 .
Va. Code Ann. § 60.2-531 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-531
Experience rating tax; table
Status: in_force

Subject to the provisions of § 60.2-533 , the experience rating tax rate for each employer for the calendar year 1982 and subsequent years shall be the percent in the column corresponding to the employer's benefit ratio, except that if the employer's benefit ratio exceeds 6.2 percent, the column under 6.2 percent shall be the appropriate column, and in the line corresponding to the fund balance factor for the year pursuant to § 60.2-533 .

1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515 .
Va. Code Ann. § 60.2-218 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-218
Employment taxed by federal law
Status: in_force

Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219 , the term "employment" shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
Va. Code Ann. § 60.2-121 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-121
Violation of title or rule or regulation
Status: in_force

Any person who willfully violates any provision of this title or any valid rule or regulation promulgated pursuant to it, for which a penalty is not provided, shall be guilty of a Class 1 misdemeanor. Each day that such violation continues shall be deemed to be a separate offense.

Code 1950, § 60-114; 1968, c. 738, § 60.1-131; 1986, c. 480.
Va. Code Ann. § 60.2-516 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-516
Taxes and payments in lieu of taxes not deducted from wages
Status: in_force

Taxes imposed by this title and payments by employers in lieu of taxes shall not be deducted, in whole or in part, from the wages of individuals employed by any employer.

Code 1950, § 60-65; 1968, c. 738, § 60.1-77; 1972, c. 764; 1986, c. 480.
Va. Code Ann. § 60.2-623.1 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-623.1
Party's recording of hearing
Status: in_force

A. Any party to a compensation hearing of the Virginia Employment Commission may employ the use of a court reporter to record for transcription the proceeding, provided it is done at the party's own expense.

B. In the event the Commission's transcript of the proceeding is lost, damaged, or parts are missing, a transcript existing as a result of subsection A of this section may be used in addition to any full or partial Commission transcript.

1986, c. 129, § 60.1-65.1.
Va. Code Ann. § 60.2-630 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-630
Authority to set aside or vacate determinations and decisions
Status: in_force

The Commission may, in its discretion, at any time before a determination or decision becomes final pursuant to § 60.2-619 or 60.2-622 , with good cause set aside or modify any such determination or decision.

1981, c. 74, § 60.1-68.1; 1986, c. 480; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-207 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-207
Calendar quarter
Status: in_force

"Calendar quarter" means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the equivalent thereof, as the Commission may by regulation prescribe.

Code 1950, § 60-9; 1968, c. 738, § 60.1-9; 1986, c. 480.
Va. Code Ann. § 60.2-617 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-617
Benefits denied to certain aliens
Status: in_force

A. Benefits shall not be paid on the basis of services performed by an alien unless such individual was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently and lawfully residing in the United States under color of law at the time such services were performed. The provisions of this subsection shall include aliens who were lawfully present in the United States as a result of the application of the provisions of § 1153 (a) (7) or § 1182 (d) (5) of the Immigration and Nationality Act (8 U.S.C. § 1101 et seq.). Additionally, any modifications to the provisions of § 3304 (a) (14) of the Federal Unemployment Tax Act (26 U.S.C. § 3301 et seq.) which specify other conditions or other effective dates than stated herein for the denial of benefits based on services performed by aliens and which modifications are required to be implemented under state law as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, shall be deemed applicable under the provisions of this section.

B. Any data or information required of individuals claiming benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits.

C. In the case of an individual whose claim for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of his alien status shall be made except upon a preponderance of the evidence.

1977, c. 330, § 60.1-52.5:1; 1986, c. 480.
Va. Code Ann. § 60.2-711 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-711
Definitions
Status: in_force

As used in this chapter, unless the context requires a different meaning:

"Affected unit" means a specific plant, department, shift, or other definable unit of an employing unit that has at least two employees to which an approved short-time compensation plan applies.

"Health and retirement benefits" means employer-provided health benefits and retirement benefits under a defined benefit pension plan as defined in § 414(j) of the Internal Revenue Code or contributions under a defined contribution plan as defined in § 414(i) of the Internal Revenue Code that are incidents of employment in addition to the cash remuneration earned.

"Program" means the short-time compensation program established pursuant to this chapter.

"Short-time compensation" means the unemployment benefits payable to employees in an affected unit under an approved short-time compensation plan, as distinguished from the unemployment benefits otherwise payable under the unemployment compensation provisions of this title.

"Work sharing plan" or "plan" means a plan submitted by an employer to the Commission for approval to participate in the Program.

2020, c. 1261 .
Va. Code Ann. § 60.2-301 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-301
Clearing account; payment to credit of federal Unemployment Trust Fund
Status: in_force

All taxes and other moneys required by this title to be paid to the Unemployment Compensation Fund and collected by the Commission, and any interest or earnings upon any moneys or property belonging to the fund shall, promptly upon collection, be paid into the state treasury and credited to the clearing account. Any interest collected on taxes shall be paid into the Special Unemployment Compensation Administration Fund continued by § 60.2-314 . Refunds, except for interest collected payable pursuant to § 60.2-524 , may be paid from the clearing account. After clearance thereof, all other moneys in the clearing account, including undeliverable payments, shall immediately be paid over to the Secretary of the Treasury of the United States, to the credit of the Unemployment Trust Fund established by the Social Security Act, to be held for the Commonwealth upon the terms and conditions provided in the Social Security Act.

Code 1950, § 60-91; 1968, c. 738, § 60.1-107; 1986, c. 480; 1993, c. 249; 1995, c. 515 .
Va. Code Ann. § 60.2-813 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-813
Enforcement
Status: in_force

A. Contributions required by the provisions of § 60.2-806 that are unpaid on the date on which they are due and payable, as prescribed by the Commissioner under this chapter, shall bear interest at the rate of one and one-half percent per month from and after such date until payment plus accrued interest is received by the Commission. Interest collected pursuant to this chapter shall be paid into the Fund. An employer who fails to timely remit a contribution or any portion thereof under § 60.2-806 shall be solely responsible for the interest due under this section.

B. If, after notice, any employer defaults in any payment of contributions or interest, the amount due shall be collected by civil action in the name of the Commissioner. The employer adjudged in default shall pay the fees and costs of such action. Civil actions brought under this chapter to collect contributions or interest or any penalty from an employer shall be heard by the court at the earliest possible date. Such civil actions may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate contributions or interest and he had the authority to do so. No person shall be subject to this section unless it is proved that such person (i) knew of the failure or attempt to make such payment and (ii) had authority to prevent such failure or attempt. In addition to the foregoing remedies, the Commissioner shall have such other remedies as are available to the Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commissioner is authorized to compromise, settle, and adjust any contributions, including interest, or any penalty assessed against any employer where in the judgment of the Commissioner the best interests of the Commonwealth will be promoted or served. The Commissioner may in such cases accept in full settlement of the contributions assessed an amount less than that assessed.

C. When an unsatisfied execution has been returned by an officer, and the employer against whom the judgment has been obtained on which the execution was issued continues in default of payment of contributions, or any portion thereof, such employer may be enjoined from operating and doing business in the Commonwealth until such contributions have been paid. The Circuit Court of the City of Richmond shall have exclusive original jurisdiction to grant such injunction upon the complaint of the Commissioner. Notice of the time and place when the application for the injunction will be made shall be served on the employer and a copy of the bill of complaint shall be served with the notice.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-807 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-807
Reduced leave schedule
Status: in_force

A. A covered individual shall have the option to receive paid family and medical leave benefits on an intermittent or reduced leave schedule in which all of the leave authorized under this chapter is not taken sequentially. Family and medical leave benefits for an intermittent or reduced leave schedule shall be prorated and coordinated between the employee and employer.

B. Such covered individual shall make a reasonable effort to schedule paid family and medical leave taken pursuant to this section so as not to unduly disrupt the operations of such covered individual's employer. Such covered individual shall provide such employer with prior notice of the schedule on which such covered individual will be taking the leave, to the extent practicable. Paid family and medical leave taken pursuant to this section shall not result in a reduction of the total amount of leave to which a covered individual is entitled beyond the amount of leave actually taken.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-220 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-220
Institution of higher education
Status: in_force

"Institution of higher education," for the purposes of this title, means an educational institution which:

1. Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;

2. Is legally authorized in this Commonwealth to provide a program of education beyond high school;

3. Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation;

4. Is a public or other nonprofit institution; and

5. Notwithstanding any of the foregoing provisions of this subsection, all colleges and universities in this Commonwealth are institutions of higher education for purposes of this section.

1971, Ex. Sess., c. 235, § 60.1-14.1; 1986, c. 480.
Va. Code Ann. § 60.2-212 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-212
Employment
Status: in_force

A. "Employment" means:

1. Any service including service in interstate commerce, performed for remuneration or under any contract of hire, written or oral, express or implied; and

2. Any service, of whatever nature, performed by an individual for any employing unit, for remuneration or under any contract of hire, written or oral, and irrespective of citizenship or residence of either,

a. Within the United States, or

b. On or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the individual is employed on the vessel or aircraft it touches at a port in the United States, if such individual performs such services on or in connection with such vessel or aircraft when outside the United States, provided that the operating office, from which the operations of the vessel or aircraft are ordinarily and regularly supervised, managed, directed or controlled, is within the Commonwealth.

B. Notwithstanding subdivision 2 b of subsection A of this section, "employment" means all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel, if the operating office from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled is within the Commonwealth.

C. Services performed by an individual for remuneration shall be deemed to be employment subject to this title unless the Commission determines that such individual is not an employee for purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based upon an application of the standard used by the Internal Revenue Service for such determinations.

D. Notwithstanding the provisions of subsection C, an individual who performs services as a real estate salesperson, under direction of a real estate broker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a real estate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1 pursuant to an executed independent contractor agreement and for remuneration solely by way of commission or fee, shall not be an employee for purposes of this chapter.

E. Notwithstanding the provisions of subsection C, a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared pursuant to § 44-146.17 shall not be considered in any determination regarding whether such individual is an employee or independent contractor. For the purposes of this subsection, the terms "communicable disease of public health threat," "disaster," and "state of emergency" have the same meaning as provided in § 44-146.16 .

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480; 1996, c. 244 ; 2005, c. 892 ; 2020, c. 1261 ; 2021, Sp. Sess. I, c. 448 .
Va. Code Ann. § 60.2-816 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-816
Private employer plans; exemption from contributions
Status: in_force

A. Employers may apply to the Commission for approval to meet their obligations under this chapter through a private plan that provides paid family and medical leave benefits equal to or greater than the benefits provided under this chapter. The Commission may approve such private plan if the Commission determines that such private plan:

1. Confers all of the same rights, protections, and benefits provided to covered individuals under this chapter, including:

a. The provision of family and medical leave benefits for all purposes specified in subsection A of § 60.2-802 ;

b. The provision of family and medical leave benefits for the maximum number of weeks required in § 60.2-803 per benefit year;

c. The provision of family and medical leave benefits as specified in subdivision A 3 § 60.2-802 for a covered individual with a serious health condition;

d. A wage replacement rate for all family and medical leave benefits that equals or exceeds the rate required by subsection A of § 60.2-804 ;

e. A maximum weekly family and medical leave benefit amount that equals or exceeds the amount specified in subsection D of § 60.2-804 and a minimum weekly family and medical leave benefit amount that equals or exceeds the amount specified in subsection C of § 60.2-804 ;

f. The provision of family and medical leave benefits on an intermittent basis as specified in § 60.2-807 ;

g. No additional conditions or restrictions on family and medical leave benefits, or leave taken in accordance with such benefits, beyond those explicitly authorized by this chapter or regulations issued pursuant to this chapter;

h. The provision of family and medical leave benefits to any employee covered under such private plan who would otherwise be eligible for such benefits pursuant to this chapter; and

i. An employee contribution amount that does not exceed the amount such employee would otherwise contribute for family and medical leave benefits pursuant to § 60.2-806 .

2. Complies with the following provisions:

a. Such private plan shall provide family and medical leave benefits for all eligible employees throughout the course of their employment;

b. If such private plan is in the form of self-insurance, the employer shall provide documentation to demonstrate sufficient financial capacity to meet all current and anticipated claim obligations under the program in a form, amount, and manner determined by the Commission; and

c. If such plan is in the form of a third-party provider of insurance, the forms of the policy must be issued by an insurer and approved by the Commission.

B. Employers with an approved private plan shall reapply to the Commission for approval to meet their obligations under this chapter every two years. At the time of certification and recertification, employers shall disclose any changes in the family and medical leave benefits provided through the private plan and shall pay a fee, to be determined by the Commissioner, which shall be deposited into the Fund.

C. The Commission shall withdraw approval for an employer's private plan pursuant to subsection A if such employer violates the terms or conditions of such private plan, including by:

a. Failing to pay benefits;

b. Failing to pay benefits timely and in a manner consistent with the provisions of this chapter;

c. Misusing private plan money;

d. Failing to submit reports or comply with other requirements or terms set by the Commission; or

e. Failing to comply with this chapter or regulations promulgated pursuant to this chapter.

D. An employee covered by a private plan approved under this section shall retain all applicable rights provided in § 60.2-808 and 60.2-809 .

E. A contested determination or denial of family and medical leave insurance benefits by a private plan is subject to appeal before the Commission and any court of competent jurisdiction pursuant to § 60.2-812 .

F. The Commission shall establish a fine structure for employers and entities offering private plans that violate this section. The Commission shall transfer any fines collected pursuant to this subsection to the state treasurer for deposit into the Fund. The Commission shall establish a process for the determination, assessment, and appeal of fines under this subsection.

G. The Commission shall annually determine the total amount expended by the Commission for costs arising from the administration of private plans. Each employer offering a private plan pursuant to this section shall reimburse the Commission for the costs arising out of the private plans in the amount, form, and manner determined by the Commission.

H. The Commission, in consultation with the State Corporation Commission, may establish rules, processes for data sharing, and a memorandum of understanding related to their respective roles in implementing the approval of coverage pursuant to this section, authorizing products, and requiring filings related to private family leave insurance, paid family and medical leave, group disability, and individual or group accident and sickness policies.

I. No employer shall be deemed to have fulfilled its obligations under the paid family and medical leave insurance program through a private family leave insurance policy issued pursuant to § 38.2-107.2 unless the Commission determines that such policy, in combination with a temporary disability insurance policy issued to such employer, meets the minimum requirements necessary for approval pursuant to this section.

J. Nothing in this section shall preclude an employer from providing benefits in addition to paid family and medical leave benefits as provided in this chapter.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-534 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-534
Tax rate defined
Status: in_force

As used in this article "tax rate" means the tax or percentage of wages payable by an employer with respect to employment.

Code 1950, § 60-74; 1968, c. 738, § 60.1-87; 1986, c. 480.
Va. Code Ann. § 60.2-509 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-509
Termination of coverage
Status: in_force

A. Except as otherwise provided in this section and § 60.2-510 , an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if:

1. The employer files with the Commission a written application for termination of coverage;

2. The Commission finds that (i) there were no twenty different days, each day being in a different week within the preceding calendar year, or (ii) there were no twenty different days, each day being in a different week within the current calendar year, within which such employing unit employed one or more individuals in employment subject to this title; and

3. The Commission finds that such employing unit did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.

B. Except as otherwise provided in this section and § 60.2-510 , an employing unit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215 , shall cease to be an employer subject to this title as of January 1 of any year, only if it files with the Commission a written application for termination of coverage and the Commission finds that no services performed for such employing unit constitute employment as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215 .

C. Any employing unit which is an employer at the end of any calendar year solely by acquisition during such year as provided in subdivision 1 of subsection B of § 60.2-210 , shall cease to be an employer subject to this title as of January 1 of the succeeding calendar year without the filing of the written application required of all other employers, if the Commission finds that there were no twenty different days, each day being in a different week within the preceding or current calendar year that such employing unit and its predecessors in title, treated as a single employing unit:

1. Employed one or more individuals subject to this title; and

2. Did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.

D. Whenever any employer, during any completed calendar year, fails to be subject to the payment of taxes solely because no individual has earned wages from such employer during such calendar year, the Commission may, after not less than thirty days' notice in writing mailed to such employer at his last known address, cause such employer to cease to be an employer subject to this title as of January 1 of the calendar year in which such notice is given.

Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex. Sess., c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.
Va. Code Ann. § 60.2-635 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-635
Deprivation of further benefits
Status: in_force

Any person who has been finally convicted under this chapter shall be deprived of any further benefits for the one-year period next ensuing after the date of conviction.

Code 1950, § 60-117; 1962, c. 138; 1968, c. 738, § 60.1-134; 1974, c. 466; 1986, c. 480.
Va. Code Ann. § 60.2-607 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-607
Maximum total benefit amounts
Status: in_force

The maximum total amount of benefits payable to any individual during any benefit year shall be determined from the "Benefit Table" shown in § 60.2-602 but shall not exceed twenty-six times such individual's weekly benefit amount, except when benefits are paid pursuant to the provisions of § 60.2-610 or § 60.2-611 . Such determination shall be based only upon wages paid for insured work during such individual's base period. The Commission shall maintain a separate account for each individual who is paid wages for insured work. After the expiration of each calendar quarter the Commission shall credit each individual's account with the wages paid to him for insured work in such calendar quarter.

Code 1950, § 60-45.2; 1956, c. 440; 1960, c. 136; 1962, c. 12; 1964, c. 3; 1968, c. 738, § 60.1-51; 1971, Ex. Sess., c. 235; 1986, c. 480.
Va. Code Ann. § 60.2-536.5 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536.5
Definitions
Status: in_force

As used in §§ 60.2-536.1 through 60.2-536.3 , unless the context requires a different meaning:

"Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.

"Person" shall have the meaning given such term by § 7701 (a) (1) of the Internal Revenue Code of 1986.

"Trade" or "business" includes the employer's workforce.

"Violates" or "attempts" to violate includes intent to evade, misrepresentation, or willful nondisclosure.

2005, cc. 47 , 91 .
Va. Code Ann. § 60.2-810 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-810
Coordination of benefits; applicability of chapter
Status: in_force

A. Leave taken with wage replacement under this chapter that also qualifies as leave under the FMLA shall run concurrently with leave taken under the FMLA.

B. An employer may require that payments made pursuant to this chapter be made concurrently or otherwise coordinated with payments made or leave allowed under the terms of disability or family care leave under a collective bargaining agreement or employer policy. Such employer shall give employees written notice of this requirement.

C. Nothing in this chapter shall be construed to limit or reduce an employer's obligation to comply with a collective bargaining agreement, an employer policy, or any other provision of law requiring more generous leave.

D. No provision of this chapter shall apply to an employer or employee as such terms are defined in 45 U.S.C. § 351.

E. An individual's right to leave under this chapter shall not be diminished by a collective bargaining agreement entered into or renewed, or an employer policy adopted or retained, after January 1, 2027. Any agreement by an individual to waive the individual's rights under this chapter is void as against public policy.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-300 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-300
Fund continued; accounts maintained
Status: in_force

The special fund established in the state treasury and known as the Unemployment Compensation Fund is continued. The Comptroller shall maintain within the fund two separate accounts:

1. A clearing account; and

2. A benefit account.

Code 1950, § 60-90; 1968, c. 738, § 60.1-106; 1986, c. 480.
Va. Code Ann. § 60.2-609 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-609
Reciprocal arrangements with agencies of other states or federal government
Status: in_force

A. 1. The Commission shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under the unemployment compensation laws of two or more states. Such arrangements shall be approved by the United States Secretary of Labor, in consultation with the state unemployment compensation agencies, to assure the prompt and full payment of compensation in such situations. Such arrangements include provisions for:

a. Applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state unemployment compensation laws, and

b. Avoiding the duplicate use of wages and employment by reason of such combining.

2. The Commission shall periodically reimburse any other state agency, up to the amount of benefit credits thus transferred to it by the Commission for payments actually made by such other state agency based on such transfers.

3. Similarly, such other state agency shall periodically reimburse the Commission, for payments it actually made based on the benefit credits transferred to it by such other state agency.

B. Amounts paid under such reciprocal arrangement by another state agency on behalf of the Commission shall, when reimbursed by the Commission, be chargeable to the same accounts and in the same amounts as if such benefits had been paid without regard to such reciprocal arrangement.

C. Amounts paid under any such reciprocal arrangement by the Commission on behalf of another state agency shall be chargeable to the Commission's benefit account fund and the corresponding reimbursements shall be credited to the same account.

Code 1950, § 60-47.1; 1968, c. 738, § 60.1-59; 1970, c. 104; 1971, Ex. Sess., c. 235; 1979, c. 675; 1986, c. 480.
Va. Code Ann. § 60.2-310 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-310
Repealed
Status: repealed

Repealed by Acts 2023, cc. 624 and 625 , cl. 2, effective July 1, 2023.
Va. Code Ann. § 60.2-536.3 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536.3
Violations; penalties
Status: in_force

A. If a person knowingly transfers, or attempts to transfer, any trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate, or if a person knowingly advises another person to engage, or attempt to engage, in such transfer, such person shall be subject, in addition to the criminal penalties set forth in § 18.2-204.3 , to the following additional rate of contributions and civil penalty:

1. If the person is an employer, he shall be assigned the highest rate assignable under this chapter for the calendar year during which such violation or attempted violation occurred, and for the next calendar year immediately following such year. However, if the employer is already at such highest rate for that year, or if the amount of increase in the employer's rate would be less than two percent for any such year, then an additional rate of contributions of two percent of taxable wages shall be imposed for such year, which shall be paid into the benefit account of the Unemployment Compensation Fund pursuant to § 60.2-301 .

2. If the person is not an employer, he shall be subject to a civil penalty of $5,000, which shall be paid into the Special Unemployment Compensation Administration Fund pursuant to § 60.2-314 .

B. Final orders of the Commission with respect to the provisions of § 60.2-536.1 may be recorded, enforced, and satisfied as orders or decrees of a circuit court upon certification of such orders by the Clerk of the Commission. Such orders may be appealed pursuant to § 60.2-500 .

2005, cc. 47 , 91 .
Va. Code Ann. § 60.2-601 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-601
Payment of benefits
Status: in_force

All benefits shall be paid through public employment offices, in accordance with such regulations as the Commission may prescribe.

Code 1950, § 60-41; 1968, c. 738, § 60.1-46; 1986, c. 480.
Va. Code Ann. § 60.2-817 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-817
Federal income tax treatment
Status: in_force

If the Internal Revenue Service determines that family and medical leave benefits under this chapter are subject to federal income tax, the Commission shall advise any covered individual filing a new claim for family and medical leave benefits, at the time of filing such claim, that:

1. The Internal Revenue Service has determined that benefits are subject to federal income tax;

2. Requirements exist pertaining to estimated tax payments;

3. The individual may elect to have federal income tax deducted and withheld from the individual's payment of benefits in the amount specified in the federal Internal Revenue Code; and

4. The individual is permitted to change a previously elected withholding status.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-105 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-105
Publication and distribution of law, regulations, etc
Status: in_force

The Commission shall cause to be readily available for distribution to the public the text of this title, the Commission's regulations and general rules, its annual reports to the Governor, and any other material the Commission deems relevant and suitable. The Commission shall furnish these materials to any person upon request.

Code 1950, § 60-31; 1968, c. 738, § 60.1-36; 1986, c. 480; 2023, cc. 624 , 625 .
Va. Code Ann. § 60.2-530 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-530
Benefit ratio
Status: in_force

A. 1. The "benefit ratio" of each employer for a given calendar year shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer's benefit charges for the 12 consecutive calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payroll for the same period except that:

a. For an employer whose account has been chargeable with benefit charges for 48 or more consecutive completed calendar months, the "benefit ratio" shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer's benefit charges for the most recent 48 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payrolls for the same period;

b. For an employer whose account has been chargeable with benefit charges for 36 but less than 48 consecutive completed calendar months the "benefit ratio" shall be the percentage equal to the employer's benefit charges for the most recent 36 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period; and

c. For an employer whose account has been chargeable with benefit charges for 24 but less than 36 consecutive completed calendar months the "benefit ratio" shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer's benefit charges for the most recent 24 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period.

2. The term "payroll" as used in this section means the greater of (i) the taxable payroll on which taxes have been paid on or before September 30 immediately following such June 30 or (ii) $1.

B. Where benefit charges are not available for any or all of the periods used to determine an employer's benefit ratio, benefit wages divided by three shall be used in lieu of benefit charges for those periods benefit charges are not available, in combination with benefit charges, where available to determine an employer's benefit ratio.

Code 1950, § 60-70; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1968, c. 738, § 60.1-82; 1977, c. 330; 1981, c. 606; 1986, c. 480; 2014, c. 191 .
Va. Code Ann. § 60.2-225 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-225
State
Status: in_force

"State" refers to the Commonwealth of Virginia, including land or premises located therein, owned, held or possessed by the United States, the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands.

Code 1950, § 60-18; 1962, c. 71; 1968, c. 738, § 60.1-21; 1977, c. 330; 1986, c. 480.
Va. Code Ann. § 60.2-603 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-603
Weekly benefit for unemployment; income disregard
Status: in_force

A. Each eligible individual who is unemployed in any week shall be paid for such week a benefit equal to his weekly benefit amount less any part of the wages payable to him for such week that is in excess of $100. Where such excess is not a multiple of $1, it shall be computed to the next highest multiple of $1.

B. Wages earned on a shift commencing Saturday and ending Sunday shall be allocated to the week in which the claimant earns the majority of wages for such work.

Code 1950, § 60-43; 1964, c. 3; 1966, c. 30; 1968, c. 738, § 60.1-48; 1970, c. 104; 1984, cc. 458, 468; 1986, c. 480; 1992, c. 482; 2005, c. 125 ; 2025, c. 515 .
Va. Code Ann. § 60.2-315 — Virginia Code / Title 60.2 / Chapter 3 / Article 3 / Section 60.2-315
Proper expenditures from fund
Status: in_force

No part of the Special Unemployment Compensation Administration Fund shall be expended or available for expenditure in lieu of federal funds made available to the Commission for the administration of this title. Such fund shall be used by the Commission for the payment of costs and charges of administration, including the cost of capital projects of the Virginia Employment Commission, and discretionary expenditures not to exceed $375,000 per fiscal year authorized in the general appropriations act, which are found by the Commission not to be proper and valid charges payable out of any funds in the Unemployment Compensation Administration Fund received from any source. Such costs and charges shall include any interest due on Title XII advances to the trust fund for the payment of benefits. Refunds of interest, allowable under § 60.2-524 , shall be made from this special fund, provided such interest was deposited in such fund.

Code 1950, § 60-103; 1968, c. 738, § 60.1-120; 1983, c. 16; 1985, c. 323; 1986, c. 480; 2007, c. 241 .
Va. Code Ann. § 60.2-521 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-521
Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment
Status: in_force

If, after notice, any employer defaults in any payment of taxes or payment in lieu of taxes or interest or any penalty assessed pursuant to subsection C of § 60.2-501 and § 60.2-513 , the amount due shall be collected by civil action in the name of the Commission. The employer adjudged in default shall pay the fees and costs of such action. Civil actions brought under this article to collect taxes or interest or any penalty from an employer shall be heard by the court at the earliest possible date. Such civil actions may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate taxes and he had the authority to do so. No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt. In addition to the foregoing remedies the Commission shall have such other remedies as are available to the State Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commission is authorized to compromise, settle and adjust any tax or taxes, including interest, or any penalty assessed against any employer where in the judgment of the Commission the best interests of the Commonwealth will be promoted or served. The Commission may in such cases accept in full settlement of the tax assessed an amount less than that assessed.

Code 1950, § 60-78; 1968, c. 738, § 60.1-94; 1974, c. 466; 1977, c. 445; 1979, c. 634; 1986, c. 480; 1990, c. 687.
Va. Code Ann. § 60.2-624 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-624
Witness expenses
Status: in_force

Witnesses subpoenaed pursuant to this chapter shall be allowed expenses at a rate fixed by the Commission. Such expenses shall be deemed a part of the expense of administering this title.

Code 1950, § 60-54; 1968, c. 738, § 60.1-66; 1986, c. 480.
Va. Code Ann. § 60.2-215 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-215
Domestic employment
Status: in_force

"Employment" includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the current calendar year or the preceding calendar year. The term "domestic service" shall not include any medical services performed by personnel such as a nurse, nurse's aide, private nurse, practical nurse, student nurse or attendant rendering medical services in a private residence or a medical institution where such personnel are employed by the person receiving such services.

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
Va. Code Ann. § 60.2-309 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-309
Repealed
Status: repealed

Repealed by Acts 2023, cc. 624 and 625 , cl. 2, effective July 1, 2023.
Va. Code Ann. § 60.2-520 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-520
Taxes which accrued while employer was in armed forces
Status: in_force

No interest shall be assessed against or collected from any employer upon any taxes which accrued against such employer during the period of active service of such employer in the armed forces of the United States. Any proof of such service satisfactory to the Commission shall be sufficient. Any such employer who has already paid to the Commission any interest on taxes which would have been abated under this provision shall be entitled to a refund for the amount of interest so paid upon the filing of an application therefor.

Code 1950, § 60-77.1; 1952, c. 184; 1968, c. 738, § 60.1-93; 1986, c. 480.
Va. Code Ann. § 60.2-500 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-500
Determination with respect to whether employing unit is employer; whether services constitute employment; or whether business transfer is illegal
Status: in_force

A. The Commission may, upon its own motion or upon application of an employing unit, and after not less than 30 days' notice in writing mailed to the last known address of such employing unit and an opportunity for hearing, make findings of fact, and on that basis, determine whether:

1. An employing unit constitutes an employer;

2. Services performed for or in connection with the business of an employing unit constitute employment for such employing unit; or

3. There has been a transfer as defined in § 60.2-536.1 .

B. All testimony at any hearing pursuant to this section shall be recorded but need not be transcribed unless a petition for judicial review from such determination is filed in the manner herein prescribed. At such hearing the interests of the Commonwealth may be represented by the Office of the Attorney General. The Commissioner shall have the power to designate a special examiner to hold such hearings, and may authorize and empower such special examiner to decide any matter so heard, in which event the decision of such special examiner shall be the final decision of the Commission under this section, subject to judicial review under subsection C. The Commissioner or his designee shall promptly inform the appropriate attorney for the Commonwealth of any final decision that an employer transferred or attempted to transfer a trade or business for the primary or sole purpose of obtaining a lower unemployment tax rate, or was advised to do so.

C. Judicial review of any such determination made in subsection B may be initiated within 30 days after mailing notice of such findings and determination to the employing unit or, in the absence of mailing, within 30 days after delivering such notice and determination, in the Circuit Court of the City of Richmond. Such judicial review shall be commenced by the filing of a petition, which need not be verified but which shall state the grounds upon which a review is sought. Service of two copies of such petition upon the Commissioner shall be deemed completed service and such petition shall be filed with the clerk of the court within five days after service thereof. With its answer the Commission shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the Commission's findings of facts, if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law. Such actions shall be given preference on the docket over all other cases except cases to which the Commonwealth is a party.

D. An appeal may be taken from the decision of such court to the Court of Appeals, in conformity with Part Five A of the Rules of Supreme Court and other applicable laws. In any such proceedings for judicial review, the Commission shall be represented by the Office of the Attorney General. A determination by the Commission from which no judicial review has been commenced shall be conclusive in any subsequent judicial proceeding involving liability for taxes against the employing unit or its successor under the provisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523 .

Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71; 1970, c. 104; 1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47 , 91 ; 2012, cc. 65 , 161 .
Va. Code Ann. § 60.2-533 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-533
Fund balance factor
Status: in_force

A. As of July 1 of each calendar year, a fund balance factor, rounded to the nearest one-tenth of a percent, shall be determined as follows:

The net assets which shall be compared with the "adequate balance" as determined in subsection B of this section, shall be comprised of the balance which shall stand to the credit of the account of the Commonwealth of Virginia in the Unemployment Trust Fund in the Treasury of the United States; amounts withdrawn therefrom but not expended; employer payments not yet transferred to such account; net employer taxes receivable; and amounts due from claimants and other states, minus payables due to claimants, employers, other funds of the Virginia Employment Commission, and other states. The resulting percent shall be termed the "fund balance factor," except that if the percent determined is less than fifty percent, the fund balance factor shall be fifty percent.

B. As of July 1 of each calendar year, the Commission shall determine the "adequate balance" for the trust fund as follows:

For the twenty-year period ending July 1 of the year of determination, the highest ratios of benefits divided by total wages of three separate consecutive four-quarter periods shall be averaged and multiplied by 1.38 to determine the fund adequacy multiplier. The fund adequacy multiplier shall be multiplied by the total wages for the year in question to determine the "adequate fund balance" for that year.

C. A fund building rate of two-tenths percent shall be added to all experience rating rates established pursuant to § 60.2-531 , and to all assigned tax rates established pursuant to §§ 60.2-515 , 60.2-526 , 60.2-527 and 60.2-538 , except that such rate shall not be applied if the fund balance factor determined pursuant to subsection A of this section exceeds fifty percent.

1981, c. 606, § 60.1-85.1; 1986, c. 480; 1993, c. 249; 1996, c. 305 ; 1997, cc. 530 , 674 .
Va. Code Ann. § 60.2-515 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-515
Amount of taxes; increase of rate
Status: in_force

Each employer shall pay taxes equal to the following percentages of wages payable by him with respect to employment:

1. Except as otherwise provided in Article 4 (§ 60.2-525 et seq.) of this chapter, 6.2 percent with respect to employment during the calendar year. Wages payable beyond the last pay period in December shall be considered as wages payable in the first pay period of the succeeding year, and included in reports required for the first reporting period of such year.

2. If the Federal Unemployment Tax Act is at any time amended to permit a higher maximum rate of credit against the federal tax now levied under § 3301 of the Internal Revenue Code than the credit that is now permitted under § 3302 of the Internal Revenue Code, to an employer with respect to any state unemployment compensation law whose standard tax rate on payroll under such law is more than 5.4 percent, the standard tax rate for all employers under this title shall, by Commission rule promulgated under § 60.2-111 , be increased from 5.4 percent on wages to that percentage on wages which corresponds to the higher maximum rate of credit thus permitted against the federal unemployment tax. Such increase shall become effective on the same date as such higher maximum rate of credit becomes permissible under such federal amendment.

3. If the Federal Unemployment Tax Act is at any time amended to increase the rate of excise tax each employer pays for employing individuals, the Commission may, by rules promulgated under § 60.2-111 , increase the rate of taxes under this title to the rate which corresponds to the highest maximum rate of credit permitted against such higher federal unemployment excise tax. Such increase shall become effective on the same date as such higher rate of federal unemployment excise tax becomes effective.

Code 1950, § 60-63; 1950, p. 360; 1956, c. 440; 1968, c. 738, § 60.1-75; 1974, c. 466; 1977, c. 330; 1980, c. 480; 1981, c. 606; 1985, c. 152; 1986, c. 480.
Va. Code Ann. § 60.2-103 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-103
Contingencies affecting operation of title
Status: in_force

A. In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court of the United States, with the result that no portion of the taxes required by this title can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall, within sixty days from the date of such repeal, amendment or change, or from the date that such act is so finally adjudged invalid or unconstitutional, by proclamation so state. Upon the issuance of such proclamation, the provisions of this title shall expire by limitation and thereafter have no force and effect, except that the Commission shall thereupon requisition all moneys standing to the credit of the Commonwealth in the Unemployment Trust Fund established by Section 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys so refunded, repaid or returned to the Commonwealth, together with such other money paid to the Commonwealth as taxes under the terms of this title and then held by the Commonwealth, less the cost of making the refund and repayment, shall forthwith be refunded or repaid by the State Treasurer, upon warrants of the Comptroller, issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose, to the individual employers, ratably in proportion to the amounts paid by each such employer, who have paid taxes under the terms of this title.

B. In the event that the Secretary of Labor of the United States shall withdraw his approval of this title, with the result that no portion of the taxes required by this title with respect to employment during any year can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) with respect to employment for such year, the provisions of this title requiring the payment of taxes shall become and remain suspended until such credit can be had.

Code 1950, § 60-25; 1956, c. 440; 1968, c. 738, § 60.1-29; 1986, c. 480.
Va. Code Ann. § 60.2-112 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-112
Repealed
Status: repealed

Repealed by Acts 1999, cc. 840 and 855 .
Va. Code Ann. § 60.2-612.1 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-612.1
(Effective until July 1, 2028) Program integrity
Status: in_force

A. In order to verify that an individual is eligible to receive benefits, the Commission shall conduct all mandatory and recommended program integrity activities as identified by the U.S. Department of Labor Employment and Training Administration and the U.S. Department of Labor Office of Inspector General.

B. The Commission shall perform a full eligibility review of suspicious or potentially improper claims. In determining if a claim is suspicious or potentially improper, the Commission shall consider the factors utilized by the Integrity Data Hub and any additional factors that may be appropriate, including commonalities in physical addresses, mailing addresses, internet protocol addresses, email addresses, multi-factor authentication, and bank accounts.

C. The Commission shall recover improper overpayments of benefits as provided in § 60.2-633 .

D. The Department of Social Services, the Department of Medical Assistance Services, and the Department of Housing and Community Development, upon receipt of notification that an individual enrolled in any of such department's public assistance programs has become employed, shall notify the Commission of such fact in order for the Commission to determine the individual's eligibility for benefits.

E. The Commission may enter into a memorandum of understanding with any state agency necessary to implement the provisions of this section.

F. The Commission shall report by December 1 of each year to the Commission on Unemployment Compensation addressing the implementation and enforcement of the provisions of this section. The report shall include:

1. The Commission's general program integrity processes, including tools, resources, and databases utilized, to the extent that sharing the information does not jeopardize program integrity measures;

2. A description of efforts to identify, prevent, and recover improper overpayments of benefits and fraudulent payments and measures being taken to improve such efforts;

3. The type and amount of improper payments detected retroactively;

4. The type and amount of improper payments prevented;

5. Moneys saved in preventing improper overpayments and, if any, in recouping improper overpayments; and

6. An explanation for the nonrecovery of overpayments, including the application of any allowable recovery exceptions.

2022, c. 740 ; 2024, cc. 746 , 772 .
Va. Code Ann. § 60.2-519.1 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-519.1
Bad check charge
Status: in_force

Any check submitted for payment of taxes due as prescribed by § 60.2-511 , which is dishonored by the payer, shall bear a bad check charge of twenty-five dollars. Charges collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund established by § 60.2-314 .

1987, c. 114.
Va. Code Ann. § 60.2-206 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-206
Benefit year
Status: in_force

"Benefit year" with respect to any individual means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits except that the benefit year shall be fifty-three weeks if filing of a new valid claim would result in overlapping any quarter of the base period of a previously filed new claim. An initial claim for benefits filed in accordance with regulations prescribed by the Commission under the provisions of this title shall be deemed to be a valid claim within the purposes of this definition if the individual has been paid wages in his base period sufficient to make him eligible for benefits under the provisions of Chapter 6 (§ 60.2-600 et seq.) of this title.

Code 1950, § 60-8.1; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-8; 1974, c. 466; 1986, c. 480.
Va. Code Ann. § 60.2-121.1 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-121.1
Communications with parties
Status: in_force

In any action commenced under this title, the Commission may, if the party elects, send notices and other communications to such party through email or other electronic means. The Commission shall allow any party to change its election regarding receiving communications through electronic means. If an electronic notice is not successfully transmitted through electronic means, the Commission shall send a new notice by first-class mail to the party's alternative address on record.

2021, Sp. Sess. I, c. 290 .
Va. Code Ann. § 60.2-201 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-201
Agricultural labor
Status: in_force

A. The term "agricultural labor" includes all service performed:

1. On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

2. In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.

3. In connection with the production or harvesting of any commodity defined as an agricultural commodity in 12 U.S.C. § 1141 j of the Federal Agricultural Marketing Act, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit used exclusively for supplying and storing water for farming purposes.

4. a. In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any such agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;

b. In the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subdivision 4 a of this subsection, but only if such operators produced more than one-half of the commodity with respect to which such service is performed;

c. The provisions of subdivisions 4 a and 4 b of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

5. On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.

B. As used in this section, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities and orchards.

Code 1950, § 60-3; 1968, c. 738, § 60.1-3; 1971, Ex. Sess., c. 235; 1972, c. 764; 1986, c. 480.
Va. Code Ann. § 60.2-303 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-303
Moneys appropriated to Commission
Status: in_force

All moneys paid into the state treasury and credited to the Unemployment Compensation Fund are hereby appropriated to the Commission for the purposes set forth in this article.

Code 1950, § 60-93; 1968, c. 738, § 60.1-109; 1986, c. 480.
Va. Code Ann. § 60.2-200 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-200
Definitions generally
Status: in_force

As used in this title, unless the context clearly requires otherwise, the terms defined in this chapter shall have the meanings there ascribed to them.

Code 1950, § 60-2; 1964, c. 3; 1968, c. 738, § 60.1-2; 1986, c. 480.
Va. Code Ann. § 60.2-627 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-627
Failure to obey subpoenas; orders of court; penalty
Status: in_force

A. In case of contumacy by, or refusal to obey a subpoena issued to any person, any court of this Commonwealth within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which such person guilty of contumacy or refusal to obey is found or resides or transacts business, upon application by the Commission or its duly authorized representative, shall have jurisdiction to issue to such person an order requiring such person to appear before an appeal tribunal, a commissioner, the Commission, or its duly authorized representative, in order to produce evidence or to give testimony concerning the matter under investigation or in question. Any failure to obey such court order may be punished by the court as contempt.

B. Any person subpoenaed by the Commission who, without just cause, fails or refuses to attend and testify or to answer to any lawful inquiry or to produce books, papers, correspondence, memoranda and other records, when it is within his power to do so, shall be guilty of a Class 1 misdemeanor.

C. Each day any violation of such court-issued subpoena, court order, or Commission-issued subpoena continues shall be deemed to be a separate offense.

Code 1950, § 60-37; 1968, c. 738, § 60.1-42; 1986, c. 480; 2020, c. 1261 .
Va. Code Ann. § 60.2-223 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-223
Fund
Status: in_force

"Fund" means the Unemployment Compensation Fund established by this title, to which all taxes required and from which all benefits provided under this title shall be paid.

Code 1950, § 60-16; 1968, c. 738, § 60.1-16; 1986, c. 480.
Va. Code Ann. § 60.2-217 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-217
Employment within and without Commonwealth
Status: in_force

A. The term "employment" shall include an individual's entire service, performed within or both within and without this Commonwealth if:

1. The service is localized in this Commonwealth; or

2. The service is not localized in any state but some of the service is performed in this Commonwealth and (i) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this Commonwealth; or (ii) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this Commonwealth.

B. Services performed within this Commonwealth and not covered under subsection A of this section shall be deemed to be employment subject to this title if taxes are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal government.

C. 1. Services not covered under subsection A of this section, and performed entirely without this Commonwealth, with respect to no part of which taxes are required and paid under an unemployment compensation law of any other state or of the federal government, shall be deemed to be employment subject to this title if (i) the individual performing such services is a resident of this Commonwealth and (ii) the Commission approves the election of the employing unit, for whom such services are performed, that the entire service of such individual shall be deemed to be employment subject to this title.

2. Services covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this Commonwealth, shall be deemed to be employment if the Commission has approved an election of the employing unit for whom such services are performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be insured work.

3. The Commission is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or the federal government whereby services performed by an individual for a single employing unit for which services are customarily performed in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual's service is performed, (ii) in which such individual has his residence, or (iii) in which the employing unit maintains a place of business. Any such arrangement shall be authorized if there is in effect, as to such services, an election, approved by the agency charged with the administration of such state's unemployment compensation law, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state.

4. To the extent permissible under the laws and Constitution of this Commonwealth and the United States, the Commission is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this title and facilities and services provided under the unemployment compensation law of any foreign government established on the continent of North America, may be utilized for the taking of claims and the payment of benefits under this title or under a similar law of such foreign government.

D. 1. Service shall be deemed to be localized within a state if:

a. The service is performed entirely within such state; or

b. The service is performed both within and without such state, but the service performed without such state is incidental to the individual's service within the state, for example is temporary or transitory in nature or consists of isolated transactions.

2. Services performed outside the state in which the base of operations is located shall be deemed to be incidental to the services performed within such state.

Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
Va. Code Ann. § 60.2-616 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-616
Benefits based on services in connection with sports
Status: in_force

Benefits based on services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, shall not be paid to any individual for any week of unemployment which commences during the period between two successive sport seasons, or similar periods, if such individual performed such services in the first of such seasons, or similar periods, and there is a reasonable assurance that such individual will perform such services in the later of such seasons, or similar periods.

1977, c. 330, § 60.1-52.4:1; 1986, c. 480.
Va. Code Ann. § 60.2-804 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-804
Amount of benefits
Status: in_force

A. A covered individual's weekly benefit amount shall be 80 percent of such covered individual's average weekly wages during the base period as defined in § 60.2-204 , or 80 percent of such covered individual's average weekly wages during the quarters in which such covered individual worked if less than five quarters, subject to the maximum specified in subsection D.

B. For a self-employed person electing coverage under § 60.2-815 , the weekly benefit amount shall be 80 percent of such covered individual's average weekly net earnings during the base period as defined in § 60.2-204 , or 80 percent of such covered individual's average weekly net earnings during the quarters in which such covered individual worked if less than five quarters, subject to the maximum specified in subsection D.

C. A covered individual's minimum weekly benefit amount shall not be less than $100 per week except that if such covered individual's average weekly wage is less than $100 per week, the weekly benefit amount shall be such covered individual's full wage.

D. A covered individual's maximum weekly benefit amount shall be 100 percent of the state average weekly net earnings, as described in subsection B of § 65.2-500 . By September 30 of each year, the Commission shall adjust the maximum weekly benefit to reflect any changes in such state average weekly wage. The adjusted maximum weekly benefit amount shall take effect on the following January 1.

E. Claims pursuant to this chapter shall be payable for at least eight hours of family and medical leave accrued in one workweek unless the Commission sets a lower threshold.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-536.1 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536.1
Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates
Status: in_force

A. If an employer shall transfer any trade or business to another employer where, at the time of transfer, there is substantially common ownership, management, or control of the trade or business, then the unemployment experience attributable to the transferred business shall also be transferred to, and combined with the unemployment experience attributable to, the employer to whom such business is transferred. If the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate, that employer shall be subject to the penalties established by § 60.2-536.3 .

B. If an employer shall transfer any trade or business to a person who is not otherwise an employer at the time of such transfer, and the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate:

1. The unemployment experience of the acquired business shall not be transferred to such person; instead, such person shall be assigned the higher of the transferred business' calculated rate or the new employer rate under § 60.2-526 ; and

2. Such person shall be subject to the penalties established by § 60.2-536.3 .

C. Any person who shall knowingly advise another person to engage in a transfer of any trade or business, where the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate, shall be subject to the penalties established by § 60.2-536.3 .

D. The Commission shall establish methods to identify and investigate the transfer or acquisition of a business for purposes of this section.

1. For the purposes of determining whether there is "substantially common ownership, management, or control of two or more employers," the Commission shall consider all relevant facts and circumstances, including the extent of commonality or similarity of: (i) ownership, (ii) any familial relationships, (iii) principals or corporate officers, (iv) organizational structure, (v) day-to-day operations, (vi) assets and liabilities, and (vii) stated business purpose.

2. For the purposes of determining whether a business was transferred solely or primarily to obtain a lower unemployment tax rate, the Commission shall consider the facts and circumstances of the transfer, including: (i) the cost of acquiring the business, (ii) how long such business was continued, and (iii) whether a substantial number of new employees was hired to perform duties unrelated to the business activity conducted prior to the transfer.

2005, cc. 47 , 91 .
Va. Code Ann. § 60.2-221 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-221
Hospital
Status: in_force

"Hospital" means an institution as defined in §§ 32.1-123 and 37.2-100 .

1971, Ex. Sess., c. 235, § 60.1-14.2; 1986, c. 480.
Va. Code Ann. § 60.2-224 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-224
Insured work
Status: in_force

"Insured work" means employment for employers.

Code 1950, § 60-17; 1968, c. 738, § 60.1-17; 1986, c. 480.
Va. Code Ann. § 60.2-808 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-808
Leave and employment protection; remedies
Status: in_force

A. Any covered individual who receives family and medical leave benefits and has been employed with the covered individual's current employer for at least 120 days prior to the commencement of such individual's paid family and medical leave shall, upon the expiration of such leave, be entitled to restoration by the employer to the position held by such covered individual when such leave commenced, or to a position with equivalent seniority, status, employment benefits, pay, and other terms and conditions of employment, including fringe benefits and service credits, to which the covered individual had been entitled at the commencement of such leave.

B. During any leave taken pursuant to this chapter, an employer shall maintain any health care benefits to which a covered individual was entitled prior to taking such leave as if the covered individual had continued working continuously from the date such covered individual commenced the leave until the date such covered individual returns from leave, and such covered individual shall continue to pay his share of the cost of health care benefits as required prior to the commencement of the leave.

C. Any employer that violates this section or § 60.2-809 shall be liable to any affected covered individual for:

1. Damages equal to:

a. The amount of:

(1) Any wages, salary, employment benefits, or other compensation denied or lost to such covered individual due to the violation; or

(2) In a case in which wages, salary, employment benefits, or other compensation has not been denied or lost to the covered individual, any actual monetary losses sustained by the covered individual due to the violation, such as the cost of providing care, up to a sum equal to 12 weeks of wages or salary for the covered individual;

b. Interest on the amount described in subdivision a, calculated at the legal rate; and

c. An additional amount as liquidated damages equal to the sum of the amount described in subdivision a and the interest described in subdivision b, except that if an employer who has violated this section or § 60.2-809 proves to the satisfaction of the court that the act or omission that violated this section or § 60.2-809 was in good faith and that the employer had reasonable grounds for believing that the act or omission was not a violation of this section or § 60.2-809 , such court shall reduce the amount of the liability to the amount and interest determined under subdivisions a and b, respectively, and impose no additional penalties; and

2. Such equitable relief as may be appropriate, including employment, reinstatement, and promotion.

D. Except as provided in subsection E, an action may be brought for a violation of this section or § 60.2-809 not later than one year after the date of the last event constituting the alleged violation for which the action is brought.

E. In the case of such action brought for a willful violation of this section or § 60.2-809 , such action may be brought within three years of the date of the last event constituting the alleged violation for which such action is brought.

F. The Commissioner of Labor and Industry may investigate any alleged violation of this section with the consent of an employee or interested third party, or at the discretion of the Commissioner of Labor and Industry. The Commissioner of Labor and Industry may institute administrative or, upon referral to the Attorney General, court proceedings to remedy any alleged violation of this section and may seek and collect any remedies available under this section. Any such damages shall be paid as restitution to any affected employee entitled thereto. In the course of an investigation, the Commissioner of Labor and Industry may issue subpoenas.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-714 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-714
Effective date, duration, and modification of plan
Status: in_force

A. A work sharing plan shall be effective on the date that is mutually agreed upon by the employer and the Commission, which shall be specified in the notice of approval to the employer. The plan shall expire on the date specified in the notice of approval, which shall be either the date at the end of the twelfth full calendar month after its effective date or an earlier date mutually agreed upon by the employer and the Commission. However, if a work sharing plan is revoked by the Commission under subsection B, the plan shall terminate on the date specified in the Commission's written order of revocation. An employer may terminate a plan at any time upon written notice to the Commission. Upon receipt of such notice from the employer, the Commission shall promptly notify each member of the affected unit of the termination date. An employer may submit a new application to participate in another plan at any time after the expiration or termination date.

B. The Commission may revoke approval of a work sharing plan for good cause at any time, including upon the request of any of the affected unit's employees. The revocation order shall be in writing and shall specify the reasons for the revocation and the date the revocation is effective. The Commission may periodically review the operation of each employer's plan to assure that no good cause exists for revocation of the approval of the plan. Good cause shall include failure to comply with the assurances given in the plan, unreasonable revision of productivity standards for the affected unit, conduct or occurrences tending to defeat the intent and effective operation of the plan, and violation of any criteria on which approval of the plan was based.

C. An employer may request a modification of an approved plan by filing a written request to the Commission. The request shall identify the specific provisions proposed to be modified and provide an explanation of why the proposed modification is appropriate for the plan. The Commission shall approve or disapprove the proposed modification in writing within 10 working days and promptly communicate the decision to the employer. An employer is not required to request approval of a plan modification from the Commission if the change is not substantial, but the employer shall report every change to the plan to the Commission promptly and in writing.

2020, c. 1261 .
Va. Code Ann. § 60.2-526 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-526
General provisions
Status: in_force

A. For each calendar year commencing after December 31, 1981, the tax rate of each employer, whose experience rating account has been chargeable with benefits during the most recent twelve completed calendar month period ending on June 30 of the calendar year immediately preceding the calendar year for which a tax rate is being determined, shall be computed as provided in this chapter.

B. Notwithstanding the provisions of subsection A of this section, the tax rate of each employer newly subject to this title, including any nonprofit organization which has elected to become liable for payments in lieu of taxes under the provisions of subsection B of § 60.2-501 and thereafter terminates such election, shall be 2.5 percent, except that at such time as it is eligible for computation as hereinafter provided, the tax rate shall become the computed rate. The Commission shall notify each such employer of his tax rate for such calendar year not later than December 31 immediately preceding such year, but the failure of any such employer to receive such notice shall not relieve him from liability for such tax.

Code 1950, § 60-67; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1968, c. 738, § 60.1-79; 1971, Ex. Sess., c. 235; 1974, c. 466; 1980, c. 406; 1981, c. 606; 1982, c. 370; 1983, c. 16; 1986, c. 480; 1995, c. 323 ; 1997, c. 298 ; 1999, c. 313 .
Va. Code Ann. § 60.2-600 — Virginia Code / Title 60.2 / Chapter 6 / Article 1 / Section 60.2-600
No assignment of benefits; exemptions
Status: in_force

Any assignment, pledge or encumbrance of any right to benefits which are or may become due or payable under this title shall be void except as provided in this section and in §§ 60.2-608 , 60.2-608.1 , 60.2-608.2 , and 60.2-633 . Such rights to benefits shall be exempt from levy, execution, attachment, garnishment or any other legal process provided for the collection of debt, even if the compensation is used for purchase of shares in a credit union, or deposited into an account with a financial institution or other organization accepting deposits and is thereby commingled with other funds, except debts incurred for necessaries furnished to such individual, his spouse or dependents during the time when such individual was unemployed. Any waiver of any exemption provided for in this section shall be void.

Upon an order of garnishment, attachment or other levy addressed to a financial institution in which the principal defendant claims to have exempt funds hereunder, the principal defendant may file an answer asserting the exemption hereunder. From the time of service of such garnishment, attachment or levy, the financial institution, until further order of the court, shall hold the amount subject to such garnishment, attachment or levy, or such lesser amount or sum as it may have, which amount shall be set forth in its answer. It shall hold such amount free of any person drawing against such funds whether by check against such account or otherwise. The financial institution shall be subject to such further order or subpoena for discovery of its records, for which it shall be entitled an order or agreement for compensation for the expense of such service, and in a case deemed appropriate to the court by such an order directing deposit of funds or further security prior to such records being ordered produced.

Code 1950, § 60-108; 1968, c. 738, § 60.1-125; 1986, c. 480; 1987, c. 331; 1996, c. 107 ; 1997, c. 385 .
Va. Code Ann. § 60.2-806 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-806
Contributions
Status: in_force

A. Payroll contributions to the Fund shall be authorized in order to finance the payment of benefits under and the administration of the paid family and medical leave insurance program.

B. Beginning on April 1, 2028, each employer shall remit to the Fund contributions in the form and manner determined by the Commission. No later than October 1, 2027, and annually thereafter, the Commissioner shall fix the contribution rate for the coming calendar year in the manner described in this subsection, taking into account the repayment requirement provided for in subsection D of § 60.2-805 . For calendar years 2028 and 2029, the Commissioner shall fix such contribution rate based on sound actuarial principles. For calendar year 2030 and thereafter, the Commissioner shall first certify and publish the following information:

1. The total amounts of the previous fiscal year's expenditures for (i) family and medical leave benefits paid and (ii) the administration of the paid family and medical leave insurance program;

2. The total amount remaining in the Fund at the close of such fiscal year; and

3. The amount by which the contribution rate shall be adjusted to ensure that the projected balance of the Fund as a percentage of total program expenditures does not fall below 40 percent. The contribution rate adjustment, if any, made as the result of the Commissioner's certification and report under this subsection shall supersede the rate previously set forth and shall become effective on January 1 of the following calendar year.

C. A self-employed person electing coverage under § 60.2-815 shall be responsible for the employer's share of contributions set forth in subsection B on that individual's income from self-employment. Such self-employed person shall provide documentation to the Commission demonstrating that such self-employed person is authorized to work in the United States when beginning payroll contributions.

D. Each employer of more than 10 employees shall (i) deduct from each employee's wages an amount equal to 50 percent, or such lesser percentage as may be agreed upon by such employer and employee, of the contribution required per employee pursuant to subsection B and (ii) remit the full contribution required per employee pursuant to subsection B to the Commission for deposit into the Fund.

E. Each employer of 10 or fewer employees shall deduct from each employee's wages an amount equal to 50 percent of the contribution per employee required of an employer of more than 10 employees pursuant to subsection B. Such employer of 10 or fewer employees shall remit such deducted amount to the Commission for deposit into the Fund and shall not be required to make additional contributions.

F. No deduction made pursuant to this section shall cause an employee's wage, after such deduction, to fall below the minimum wage required to be paid to such employee by any applicable statute, regulation, rule, or ordinance. This subsection shall not be construed to reduce any employee's rights, benefits, protections, or privileges under this chapter.

G. Contributions under this section shall not be required for an employee's wages or an individual's income from self-employment above the contribution and benefit base limit established annually by the Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance Benefits program limits pursuant to 42 U.S.C. § 430.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-524 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-524
Refunds
Status: in_force

A. If within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjustment cannot be made, and the Commission determines that such taxes or interest or any portion thereof was erroneously collected, or within sixty days from the final determination of any change or correction in the liability of the employing unit for any tax payable under this chapter, whichever is later, subject to the availability of Commission records, the Commission shall allow such employing unit to make an adjustment, without interest, in connection with subsequent tax payments by it. If such adjustment cannot be made, the Commission shall refund the amount, without interest, from the fund. For like cause and within the same period, an adjustment or refund may be so made on the Commission's own initiative.

B. Where the Commission finds upon satisfactory proof that any employing unit has erroneously paid to this Commonwealth taxes or interest upon wages earned by individuals in employment in another state, or under the provisions of the Federal Railroad Unemployment Insurance Act, a refund or adjustment shall be made, without interest, and without regard to the due date.

C. Where the Commission finds that an instrumentality of the United States has paid to this Commonwealth taxes or interest upon wages for any year with respect to which this Commonwealth is not certified by the Secretary of Labor of the United States under § 3304 of the Internal Revenue Code, a refund shall be made to such instrumentality, without interest, and without regard to the date of payment.

Code 1950, § 60-81; 1956, c. 440; 1968, c. 738, § 60.1-97; 1986, c. 480; 1989, c. 144; 1994, c. 161 .
Va. Code Ann. § 60.2-519.2 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-519.2
Service charge for payment of taxes by certain means
Status: in_force

If the Commission accepts a form of payment by a means that incurs a charge, the Commission shall add that charge to such payment as described in subsection B of § 2.2-614.1 .

1990, c. 687; 2002, c. 719 .
Va. Code Ann. § 60.2-117 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-117
Use of collections in financing administrative expenditures
Status: in_force

If § 303 (a) (5) of Title III of the Social Security Act (42 U.S.C. § 503 (a) (5)) and § 3304 (a) (4) of the Internal Revenue Code (26 U.S.C.) are amended to permit a state agency to use, in partial or complete substitution for grants under such Title III, for financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under the state unemployment compensation law, this title shall, by Commission proclamation and rules to be issued with the Governor's approval, be modified in the manner and to the extent and within the limits necessary to permit such use by the Commission under this title. Such modifications shall become effective on the same date as such use becomes permissible under such federal amendments.

Code 1950, § 60-64; 1956, c. 440; 1968, c. 738, § 60.1-76; 1986, c. 480.