Va. Code Ann. § 60.2-606 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-606
Benefits when wages irregular
Status: in_force

If the remuneration payable to an individual is not based upon a fixed period or duration of time or if the individual's wages are payable at irregular intervals or in such manner as not to extend regularly over the period of employment, the wages for any week or for any calendar quarter for the purpose of computing an individual's right to unemployment benefits only shall be determined in such manner as may by regulation be prescribed. Such regulations shall, so far as possible, secure results reasonably similar to those which would prevail if the individual's wages were payable at regular intervals.

Code 1950, § 60-45.1; 1968, c. 738, § 60.1-50; 1986, c. 480.
Va. Code Ann. § 60.2-529 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-529
Employer's benefit charges
Status: in_force

Any employer's benefit charges for a given calendar year shall be the total of the "benefit charges" which, pursuant to the provisions of § 60.2-528 , are deemed to be the responsibility of such employer.

Code 1950, § 60-69; 1954, c. 203; 1962, c. 6; 1964, c. 3; 1968, c. 738, § 60.1-81; 1974, c. 466; 1977, c. 330; 1981, c. 606; 1986, c. 480.
Va. Code Ann. § 60.2-513 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-513
Failure of employing unit to file reports; assessment and amount of penalty
Status: in_force

A. If any employing unit fails to file with the Commission any report which the Commission deems necessary for the effective administration of this title within 30 days after the Commission requires the same by written notice mailed to the last known address of such employing unit, the Commission may determine on the basis of such information as it may have whether such employing unit is an employer, unless such determination has already been made. Also, on the basis of such information, the Commission may assess the amount of tax due from such employer and shall give written notice of such determination and assessment to such employer. Such determination and assessment shall be final (i) unless such employer, within 30 days after the mailing to the employer at his last known address or other service of the notice of such determination or assessment, applies to the Commission for a review of such determination and assessment or (ii) unless the Commission, on its own motion, sets aside, reduces or increases the same.

B. If any employer had wages payable for a calendar quarter and fails, without good cause shown, to file any report as required of him under this title with respect to wages or taxes, the Commission shall assess upon the employer a penalty of $100, which shall be in addition to the taxes due and payable with respect to such report.

C. For the purposes of this subsection, "newly covered" refers to the time at which an employer initially becomes subject to liability under the provisions of this title. A newly covered employer shall file by the due date of the calendar quarter in which such employer becomes subject to liability under the provisions of this title. If such employer's report is not filed by that date, and in the absence of good cause shown for the failure to so file, a $100 penalty shall be assessed for each report. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund.

Code 1950, § 60-62; 1968, c. 738, § 60.1-74; 1974, c. 466; 1976, c. 708; 1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79 ; 2004, c. 495 ; 2018, c. 227 ; 2020, c. 1261 .
Va. Code Ann. § 60.2-608.1 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-608.1
Deduction and withholding of federal income tax
Status: in_force

A. For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.

B. Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.

C. Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.

D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.

E. The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.

1996, c. 107 .
Va. Code Ann. § 60.2-613 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-613
Benefits not denied to individuals in training with approval of Commission
Status: in_force

A. No otherwise eligible individual shall be denied benefits for any week because he is in training with the approval of the Commission, including training under § 134 of the Workforce Innovation and Opportunity Act, nor shall such individual be denied benefits for any week in which he is in training with the approval of the Commission, including training under § 134 of the Workforce Innovation and Opportunity Act, by reason of the application of the provisions in subdivision A 7 of § 60.2-612 relating to availability for work, or the provisions of subdivision 3 of § 60.2-618 relating to failure to apply for, or a refusal to accept, suitable work.

B. Notwithstanding any other provisions of this chapter, no otherwise eligible individual shall be denied benefits for any week because he is in training approved under § 2296 of the Trade Act (19 U.S.C. § 2101 et seq.), nor shall such individual be denied benefits by reason of leaving work to enter such training, provided the work left is not suitable employment, or because of the application to any such week in training of provisions in this law (or any applicable federal unemployment compensation law), relating to availability for work, active search for work, or refusal to accept work.

C. For purposes of this section, "suitable employment" means, with respect to an individual, work of a substantially equal or higher skill level than the individual's past adversely affected employment, as defined for purposes of the Trade Act, and wages for such work at not less than 80 percent of the individual's average weekly wage as determined for the purposes of the Trade Act.

1971, Ex. Sess., c. 235, § 60.1-52.1; 1982, c. 237; 1984, c. 204; 1985, c. 152; 1986, c. 480; 1995, c. 436 ; 2000, c. 687 ; 2022, c. 668 ; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-615 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-615
Benefits based on employment by state or political subdivision, certain hospitals, educational institutions and charitable, etc., organizations
Status: in_force

Benefits based on service in employment defined in subsection A of § 60.2-213 shall be payable in the same amount on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this title, except that:

A. 1. Benefits based on service in an instructional, research, or principal administrative capacity for an educational institution shall not be paid to an individual for any week of unemployment commencing during the period between two successive academic years or terms, or during a similar period between two regular but not successive terms, or during a period of paid sabbatical leave provided for in the individual's contract, if the individual performs such services in the first of such academic years or terms and if there is a contract or a reasonable assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms.

2. The provisions of this subsection relating to the denial of benefits shall apply to an individual who performs such services on a part-time or substitute basis.

B. 1. Benefits based on service in any capacity, other than an instructional, research, or principal administrative capacity, for an educational institution shall not be paid to any individual for any week which commences during a period between two successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a reasonable assurance that such individual will perform such services in the second of such academic years or terms.

2. The provisions of this subsection relating to the denial of benefits shall apply to an individual who performs such services on a part-time or substitute basis.

3. If compensation is denied to any individual for any week which occurs during the period between academic years or terms under this subsection and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of this subsection.

C. Benefits based on services performed in an educational institution while employed by an educational service agency shall not be payable to any individual who provided such services under the same circumstances and subject to the same terms and conditions as described in subsections A, B and E of this section. For purposes of this subsection "educational service agency" means a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions.

D. Benefits based on services provided to or on behalf of an educational institution while employed by a governmental entity or nonprofit organization shall not be payable to any individual who provided such services under the same circumstances and subject to the same terms and conditions as described in subsections A, B, C and E of this section.

E. For services described in subsections A and B of this section, compensation payable on the basis of such services shall be denied to any individual for any week which commences during an established and customary vacation period or holiday recess if such individual performs such services in the period immediately before such vacation period or holiday recess, and there is a reasonable assurance that such individual will perform such services in the period immediately following such vacation period or holiday recess.

1971, Ex. Sess., c. 235, § 60.1-52.3; 1977, c. 330; 1979, c. 652; 1981, c. 328; 1983, c. 14; 1984, cc. 204, 458; 1985, c. 152; 1986, c. 480.
Va. Code Ann. § 60.2-528 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-528
Individual benefit charges
Status: in_force

A. An individual's "benefit charges" shall be computed in the following manner:

1. For each week benefits are received, a claimant's "benefit charges" shall be equal to his benefits received for such week.

2. For each week extended benefits are received, pursuant to § 60.2-610 or 60.2-611 , a claimant's "benefit charges" shall be equal to one-half his benefits received for such week. However, a claimant's "benefit charges" for extended benefits attributable to service in the employ of a governmental entity referred to in subdivisions 1 through 3 of subsection A of § 60.2-213 shall be equal to the full amount of such extended benefit.

3. For each week partial benefits are received, the claimant's "benefit charges" shall be computed (i) in the case of regular benefits as in subdivision 1 of this subsection, or (ii) in the case of extended benefits as in subdivision 2 of this subsection.

B. 1. The employing unit from whom such individual was separated, resulting in the current period of unemployment, shall be the most recent employing unit for whom such individual has performed services for remuneration (i) during 30 days, whether or not such days are consecutive, or (ii) during 240 hours. If such individual's unemployment is caused by separation from an employer, such individual's "benefit charges" for such period of unemployment shall be deemed the responsibility of the last employer for (i) 30 days or (ii) 240 hours prior to such period of unemployment.

2. Any employer charged with benefits paid shall be notified of the charges quarterly by the Commission. The amount specified shall be conclusive on the employer unless, not later than 30 days after the notice of benefit charges was mailed to its last known address or otherwise delivered to it, the employer files an appeal with the Commission, setting forth the grounds for such an appeal. Proceedings on appeal to the Commission regarding the amount of benefit charges under this subsection or a redetermination of such amount shall be in accordance with the provisions of § 60.2-500 . The decision of the Commission shall be subject to the provisions of § 60.2-500 . Any appeal perfected pursuant to the provisions of this section shall not address any issue involving the merits or conditions of a claimant's separation from employment.

C. No "benefit charges" shall be deemed the responsibility of an employer of:

1. An individual whose separation from the work of such employer arose as a result of a violation of the law by such individual, which violation led to confinement in any jail or prison;

2. An individual who voluntarily left employment in order to accept other employment, genuinely believing such employment to be permanent;

3. An individual with respect to any weeks in which benefits are claimed and received after such date as that individual refused to accept an offer of rehire by the employer because such individual was in training with approval of the Commission pursuant to § 60.2-613 ;

4. An individual who voluntarily left employment to enter training approved under § 236 of the Trade Act of 1974 (19 U.S.C. § 2296 et seq.);

5. An individual hired to replace a member of the Reserve of the United States Armed Forces or the National Guard called into active duty in connection with an international conflict and whose employment is terminated concurrent with and because of that member's return from active duty;

6. An individual who left employment voluntarily with good cause due to a personal bona fide medical reason caused by a non-job-related injury or medical condition;

7. An individual participating as an inmate in (i) state or local work release programs pursuant to § 53.1-60 or 53.1-131 ; (ii) community residential programs pursuant to §§ 53.1-177 , 53.1-178 , and 53.1-179 ; or (iii) any similar work release program, whose separation from work arose from conditions of release or parole from such program;

8. An individual who was unable to work at his regular employment due to a disaster for which the Governor, by executive order, has declared a state of emergency, if such disaster forced the closure of the employer's business. In no case shall more than four weeks of benefit charges be waived;

9. An individual who leaves employment to accompany his spouse to the location of the spouse's new duty assignment if (i) the spouse is on active duty in the military or naval services of the United States; (ii) the spouse's relocation to a new military-related assignment is pursuant to a permanent change of station order; (iii) the location of the spouse's new duty assignment is not readily accessible from the individual's place of employment; and (iv) 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; or

10. (Expires July 1, 2028) An individual who has received any overpayment of benefits that the Commission waived the requirement to repay pursuant to subsection A of § 60.2-633 .

Code 1950, § 60-68; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1958, c. 36; 1960, c. 136; 1962, cc. 12, 83; 1964, c. 3; 1966, c. 30; 1968, c. 9; 1968, c. 738, § 60.1-80; 1970, c. 104; 1972, c. 764; 1974, c. 466; 1976, c. 708; 1977, c. 330; 1978, c. 493; 1979, c. 634; 1980, c. 463; 1981, cc. 250, 606; 1986, c. 480; 1989, c. 104; 1991, c. 249; 1991, Sp. Sess., c. 9; 1997, c. 202 ; 2001, c. 721 ; 2004, cc. 583 , 977 ; 2005, cc. 44 , 105 ; 2009, c. 878 ; 2014, c. 442 ; 2024, cc. 746 , 772 .
Va. Code Ann. § 60.2-229 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-229
Wages
Status: in_force

A. "Wages" means all remuneration paid, or which should have been paid, for personal services, including commissions, bonuses, tips, back pay, dismissal pay, severance pay and any other payments made by an employer to an employee during his employment and thereafter and the cash value of all remuneration payable in any medium other than cash. Notwithstanding the other provisions of this subsection, wages paid in back pay awards shall be allocated to, and reported as being paid during, the calendar quarter or quarters in which such back pay would have been earned. Severance pay paid at the time of, or subsequent to, separation from employment shall be allocated to the last day of work unless otherwise allocated by the employer. If otherwise allocated, severance pay shall be allocated at a rate not less than the average weekly wage of such employee during the last calendar quarter, and reported as such. Severance pay shall be deducted from any benefits payable after the Commission's receipt of notification of severance pay by the employer pursuant to § 60.2-603 . The reasonable cash value of remuneration payable in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the Commission.

B. The term "wages" shall not include:

1. Subsequent to December 31, 1990, for purposes of taxes only, that part of the remuneration, other than remuneration referred to in the succeeding subdivisions of this subsection, that is greater than $8,000 and is payable during any calendar year to an individual by any employer with respect to employment in this Commonwealth or any other state. If an employer, hereinafter referred to as "successor employer," during any calendar year acquires substantially all of the property used in a trade or business of another employer, hereinafter referred to as a "predecessor," or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether remuneration, other than remuneration referred to in the succeeding subdivisions of this subsection, with respect to employment equal to $8,000 is payable by the successor to such individual during such calendar year, any remuneration, other than remuneration referred to in the succeeding subdivisions of this subsection, with respect to employment payable, or considered under this subdivision as payable, to such individual by such predecessor during such calendar year and prior to such acquisition shall be considered as payable by such successor employer;

2. The amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment, made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provisions for (i) his employees generally, (ii) for his employees generally and their dependents, (iii) for a class or classes of his employees, or (iv) for a class or classes of his employees and their dependents, on account of:

a. Retirement;

b. Sickness or accident disability payments which are received under a workers' compensation law;

c. Medical or hospitalization expenses in connection with sickness or accident disability;

d. Death; or

e. Unemployment benefits under any private plan financed in whole or in part by an employer;

3. The payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employer under § 3101 of the Federal Internal Revenue Code;

4. Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with the sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer;

5. Remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;

6. Any payment, other than vacation or sick pay, made to an employee after the month in which he attains the age of 65, if he did not work for the employer in the period for which such payment is made; or

7. Any payment made to, or on behalf of, an employee or his beneficiary under a cafeteria plan, as defined in § 125 of the Internal Revenue Code, if such payment would not be treated as wages under the Internal Revenue Code.

Code 1950, § 60-22; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1968, c. 9; 1968, c. 738, § 60.1-26; 1971, Ex. Sess., c. 235; 1974, c. 466; 1976, c. 591; 1977, c. 330; 1979, cc. 629, 637; 1982, c. 363; 1983, c. 14; 1984, cc. 204, 408; 1986, c. 480; 1990, c. 908; 1993, c. 576; 1995, c. 515 ; 2020, c. 1261 .
Va. Code Ann. § 60.2-505 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-505
Group accounts
Status: in_force

A. Two or more employers that have become liable for payments in lieu of taxes, in accordance with the provisions of § 60.2-501 , may file a joint application to the Commission for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this section. Upon approval of the application, the Commission shall establish a group account for such employers effective as of the beginning of the calendar quarter in which it receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the Commission or upon application by the group.

B. Upon establishment of the account, each member of the group shall be liable for payments in lieu of taxes with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group.

C. The Commission shall prescribe such regulations as it deems necessary:

1. With respect to application for establishment, maintenance and termination of group accounts that are authorized by this section;

2. For addition of new members to, and withdrawal of active members from, such accounts; and

3. For the determination of the amounts that are payable under this section by members of the group and the time and manner of such payments.

1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
Va. Code Ann. § 60.2-535 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-535
Employing unit acquiring business, etc., of another employing unit
Status: in_force

A. Except as provided in subsection B, whenever any employing unit in any manner succeeds to or acquires the organization, trade, separate establishment or business, or substantially all the assets thereof, of another which at the time of such acquisition was an employer subject to this title, the succeeding or acquiring unit shall be assigned the experience record of the predecessor. Such record shall be deemed the experience record of the successor solely for rate computation purposes as of July 1 of the year in which the acquisition occurred. Such successor, unless already an employer subject to this title, shall, during the remainder of the current calendar year, be subject to the rate of taxation of the predecessor. If such successor is at the time of the acquisition an employer subject to this title, such successor's rate of tax to which it is then subject shall remain the same until the next determination of rates under this chapter for all employers. When a successor acquires an employing unit by partial acquisition, the predecessor employer shall provide within thirty days of notification by the Commission, information relating to the division of taxable payroll for partial acquisitions. Such information shall be provided on a form supplied by the Commission.

B. Upon written notification to the Commission that it does not desire the experience record of its predecessor, a succeeding or acquiring unit shall not be assigned such record. This notification shall be made to the Commission within sixty days of the later of (i) such acquisition or succession or (ii) the effective date of this section on a form approved by the Commission. Upon receipt thereof, the Commission shall assign the notifying unit the rate of a new employer. If the notification is not received within such sixty-day period, however, the Commission shall assign the succeeding or acquiring unit the experience record of its predecessor. The provisions of this subsection shall not be applicable to any successor that, at the time of the acquisition, was an employer subject to this title.

1979, c. 634, § 60.1-88.01; 1983, c. 13; 1986, c. 480; 1995, c. 515 ; 1997, c. 409 .
Va. Code Ann. § 60.2-713 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-713
Approval and disapproval of plan
Status: in_force

The Commission shall approve or disapprove a work sharing plan in writing within 10 working days of its receipt and promptly communicate the decision to the employer. A decision disapproving the plan shall clearly identify the reasons for the disapproval. If a plan is disapproved, the employer may submit a different work sharing plan for approval.

2020, c. 1261 .
Va. Code Ann. § 60.2-121.2 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-121.2
Electronic submission of information; payments
Status: in_force

A. Each employer subject to the provisions of this title shall submit claim-related forms, including separation information, using an electronic format as prescribed by the Commission, unless the employer has been granted a waiver by the Commission. An employer shall submit any other information related to a claim, as defined in § 60.2-528.1 , at any time when requested by the Commission, to the Commission by electronic means, unless the employer has been granted a waiver by the Commission. The Commission may also require, at any time, that an employer submit unemployment insurance tax payments electronically, unless the employer has been granted a waiver by the Commission.

B. The Commission may grant a waiver to an employer from providing information or payments electronically pursuant to this section at any time. The Commission may grant a waiver only if the Commission finds that the electronic submission requirement creates an unreasonable burden on the employer. All requests for a waiver shall be submitted in writing.

2022, cc. 716 , 754 .
Va. Code Ann. § 60.2-712 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-712
Application to participate in short-time compensation program
Status: in_force

A. The Commission shall establish and implement a short-time compensation program by January 1, 2022. The Program shall meet the requirements of 22 U.S.C. § 3306(v) and all other applicable federal and state laws.

B. An employer that wishes to participate in the Program shall submit to the Commission a signed, written work sharing plan for approval. The Commission shall develop an application form to request approval of a plan and an approval process. The application shall include:

1. The affected unit covered by the plan, including the number of employees in the unit; the percentage of employees in the affected unit covered by the plan; identification of each individual employee in the affected unit by name, social security number, and the employer's unemployment tax account number; and any other information required by the Commission to identify plan participants.

2. A description of how employees in the affected unit will be notified of the employer's participation in the plan if such application is approved, including how the employer will notify those employees in a collective bargaining unit as well as any employees in the affected unit who are not in a collective bargaining unit. If the employer does not intend to provide advance notice to employees in the affected unit, the employer shall explain in a statement in the application why it is not feasible to provide such notice.

3. A requirement that the employer identify, in the application, the usual weekly hours of work for employees in the affected unit and the specific percentage by which their hours will be reduced during all weeks covered by the plan. The percentage of reduction for which a work sharing plan application may be approved shall be not less than 10 percent and not more than 60 percent. If the plan includes any week for which the employer regularly does not provide work, including incidences due to a holiday or other plant closing, then such week shall be identified in the application.

4. Certification by the employer that, if the employer provides health benefits and retirement benefits to any employee whose usual weekly hours of work are reduced under the Program, such benefits will continue to be provided to employees participating in the Program under the same terms and conditions as though the usual weekly hours of work of such employee had not been reduced or to the same extent as other employees not participating in the Program. For defined benefit retirement plans, the hours that are reduced under the plan shall be credited for purposes of participation, vesting, and accrual of benefits as though the usual weekly hours of work had not been reduced. The dollar amount of employer contributions to a defined contribution plan that are based on a percentage of compensation may be less due to the reduction in the employee's compensation.

5. Certification by the employer that the aggregate reduction in work hours is in lieu of layoffs, whether temporary or permanent layoffs or both. The application shall include an estimate of the number of employees who would have been laid off in the absence of the plan. The employer shall also certify that new employees will not be hired in or transferred to an affected unit for the duration of the plan.

6. Certification by the employer that participation in the plan and its implementation is consistent with the employer's obligations under applicable federal and state laws.

7. Agreement by the employer to (i) furnish reports to the Commission relating to the proper conduct of the plan; (ii) allow the Commission access to all records necessary to approve or disapprove the plan application and, after approval of a plan, monitor and evaluate the plan; and (iii) follow any other directives the Commission deems necessary to implement the plan and that are consistent with the requirements for plan applications.

8. Any other provision added to the application by the Commission that the U.S. Secretary of Labor determines to be appropriate for purposes of a work sharing plan.

2020, c. 1261 ; 2020, Sp. Sess. I, c. 8 .
Va. Code Ann. § 60.2-632 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-632
False statements, etc., to obtain or increase benefits
Status: in_force

Whoever makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact, with intent to obtain or increase any benefit or other payment under this title, the unemployment compensation act of any other state, or any program of the federal government which is administered in any way under this title, either for himself or for any other person, shall be guilty of a Class 1 misdemeanor. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense.

Code 1950, § 60-112; 1968, c. 738, § 60.1-129; 1970, c. 104; 1986, c. 480.
Va. Code Ann. § 60.2-308 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-308
Expenditures solely for cost of administration
Status: in_force

A. All moneys in this fund shall be expended solely for the purpose of defraying the cost of the administration of this title and for no other purpose whatsoever.

B. All moneys received by the Commission pursuant to the provisions of § 302 of the Social Security Act (42 U.S.C. § 502), shall be expended solely for the purposes and in the amounts found necessary by the Secretary of Labor of the United States for the proper and efficient administration of this title.

Code 1950, § 60-97; 1956, c. 440; 1968, c. 738, § 60.1-114; 1986, c. 480.
Va. Code Ann. § 60.2-210 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-210
Employer
Status: in_force

A. The term "employer" means any employing unit which:

1. In any calendar quarter in either the current or preceding calendar year paid for some service in employment wages of $1,500 or more or such other amount as provided by federal law pursuant to 26 U.S.C. § 3306; or

2. For some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, has or had in its employment at least one individual, irrespective of whether the same individual was in employment in each such day.

B. The term "employer" shall also mean:

1. Any employing unit which acquired the organization, trade, separate establishment or business or substantially all the assets thereof, of another which at the time of such acquisition was an employer subject to this title;

2. Any employing unit which acquired the organization, trade or business or substantially all the assets thereof, of another employing unit and which, if treated as a single unit with such other employing unit, would be an employer under subsection A of this section;

3. Any employing unit which together with one or more other employing units, is owned or controlled, by legally enforceable means or otherwise, directly or indirectly by the same interests, or which owns or controls one or more other employing units, by legally enforceable means or otherwise, and which if treated as a single unit with such other employing unit, would be an employer under subsection A or B of this section;

4. Any employing unit which having become an employer under subsection A of this section or subdivisions 1, 2, 3, 6, 7 or 8 of this subsection has not, under § 60.2-509 , ceased to be an employer subject to this title;

5. For the effective period of its election pursuant to § 60.2-510 , any other employing unit which has elected to become fully subject to this title;

6. Any employing unit not an employer by reason of any other subdivision of this section (i) for which, within either the current or preceding calendar year, service is or was performed with respect to which such employing unit is liable for any federal tax against which credit may be taken for taxes required to be paid into a state unemployment fund; or (ii) which, as a condition for approval of this title for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, pursuant to such act, to be an "employer" under this title;

7. Any employing unit for which service in employment, as defined in subdivisions 1 through 3 of subsection A of § 60.2-213 , is performed;

8. Any employing unit, for which service in employment, as defined in subdivision 4 of subsection A of § 60.2-213 , is performed;

9. For the purposes of subdivision 2 of subsection A of this section and subdivisions 8 and 10 of this subsection if any week includes both December 31 and January 1, the days of that week up to January 1 shall be deemed one calendar week and the days beginning January 1 another such week;

10. Any employing unit for which agricultural labor in employment as defined in § 60.2-214 is performed; or

11. Any employing unit for which domestic service in employment as defined in § 60.2-215 is performed.

C. 1. In determining whether an employing unit for which service other than domestic service is also performed is an employer under subsection A or subdivision 10 of subsection B of this section, the wages earned or the employment of an employee performing domestic service shall not be taken into account.

2. In determining whether an employing unit for which service other than agricultural labor is also performed is an employer under subsection A or subdivision 11 of subsection B of this section, the wages earned or the employment of an employee performing service in agricultural labor shall not be taken into account. If an employing unit is determined an employer of agricultural labor, such employing unit shall be determined an employer for the purpose of subsection A of this section.

D. No employing unit created pursuant to Chapter 23.3 (§ 54.1-2345 et seq.) of Title 54.1 where the services provided to such employing unit are limited in scope and provided by a resident of the common interest community, as described in subdivision A 4 of § 54.1-2347 , shall be determined to be an employer for the purpose of this section.

Code 1950, § 60-12; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-12; 1971, Ex. Sess., c. 235; 1974, c. 466; 1977, c. 330; 1979, c. 637; 1986, c. 480; 2024, c. 839 .
Va. Code Ann. § 60.2-814 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-814
Fraud, erroneous payments, and disqualification for benefits; penalty
Status: in_force

A. In addition to any other appropriate charges under Title 18.2, an individual who willfully or with intent to defraud makes or causes to be made, directly or indirectly through any agent or agency, any false statement with the intent to obtain family and medical leave benefits is guilty of a Class 1 misdemeanor and shall be disqualified from family and medical leave benefits for five years.

B. An individual shall be disqualified from family and medical leave benefits for three years if the individual is determined by the Commissioner to have recklessly made a false statement or misrepresentation regarding a material fact, or willfully failed to report a material fact, to obtain benefits under this chapter.

C. If family and medical leave benefits are paid erroneously or as a result of willful misrepresentation, or if a claim for family and ins leave benefits is rejected after benefits are paid, the Commission may seek repayment of benefits from the recipient.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-304 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-304
Disbursements by State Treasurer upon warrants of Comptroller
Status: in_force

All payments and disbursements from the Unemployment Compensation 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, § 60-94; 1968, c. 738, § 60.1-110; 1986, c. 480.
Va. Code Ann. § 60.2-109 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-109
Bond of Commissioner
Status: in_force

The Commissioner shall be bonded in accordance with § 2.2-1840 , conditioned upon the faithful discharge of his duties.

Code 1950, § 60-27; 1968, c. 738, § 60.1-32; 1986, c. 480; 2021, Sp. Sess. I, c. 152 .
Va. Code Ann. § 60.2-204 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-204
Base period
Status: in_force

"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of the claimant's benefit year; however, if the claimant has earned insufficient wages in the first four of the last five completed calendar quarters to become eligible for benefits, then such claimant's "base period" shall be the four most recent completed calendar quarters immediately preceding the first day of the claimant's benefit year.

Code 1950, § 60-6.1; 1956, c. 440; 1968, c. 738, § 60.1-6; 1974, c. 466; 1986, c. 480; 2003, c. 383 .
Va. Code Ann. § 60.2-622 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-622
Commission review
Status: in_force

A. The Commission (i) may on its own motion affirm, modify, or set aside any decision of an appeals examiner on the basis of the evidence previously submitted in such case, or direct the taking of additional evidence by an appeals examiner, or receive such evidence itself, or (ii) shall permit any of the parties to such decision to initiate further appeals before it. The Commission may remove to itself or transfer to another appeals examiner the proceedings on any claim pending before an appeals examiner. Any proceeding so removed to the Commission shall be heard in accordance with the requirements of § 60.2-620 . The Commission shall promptly notify the interested parties of its findings and decision.

B. 1. Any decision of the Commission, upon a hearing on appeal, shall become final 10 days after the date of notification or mailing, and judicial review shall be permitted the claimant or any interested party claiming to be aggrieved. The Commission shall be deemed to be a party to any judicial action involving any such decision, and shall be represented in any such judicial action by the Office of the Attorney General.

2. Any such decision by the Commission involving (i) whether an employing unit constitutes an employer or (ii) whether services performed for or in connection with business of an employing unit constitute employment for such employing unit, from which no judicial review is had pursuant to subsections C and D of § 60.2-500 , shall be conclusive in any subsequent judicial proceedings involving liability for taxes by the Commission against any employing unit which was a party to the proceedings held before the Commission.

C. The Commissioner shall have the power to designate a special examiner to hear appeals to the Commission under this section. The Commissioner may authorize and empower such special examiner to decide any appeal so heard, in which event the decision of the special examiner shall be the final decision of the Commission under this section, subject to judicial review under § 60.2-625 .

Code 1950, § 60-52; 1968, c. 738, § 60.1-64; 1977, c. 445; 1986, c. 480; 1995, c. 515 ; 1996, c. 106 ; 2005, cc. 47 , 91 ; 2024, cc. 562 , 603 .
Va. Code Ann. § 60.2-122 — Virginia Code / Title 60.2 / Chapter 1 / Article 3 / Section 60.2-122
Limitation of fees
Status: in_force

No individual claiming benefits shall be charged fees of any kind in any proceeding under this title by the Commission or its representatives. Any person who violates any provision of this section shall, for each such offense, be guilty of a Class 1 misdemeanor.

Code 1950, § 60-107; 1968, c. 738, § 60.1-124; 1981, c. 249; 1986, c. 480.
Va. Code Ann. § 60.2-110 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-110
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. § 60.2-536 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536
Review of decision under § 60.2-535
Status: in_force

A. Any person aggrieved by a decision of the Commission under the provisions of § 60.2-535 shall have the right to review before the Commission. Such review before the Commission shall be instituted by a request filed by the aggrieved party with the Commission within thirty days from the date of mailing of the decision.

B. Any party aggrieved by the Commission decision on review may secure judicial review of any decision pursuant to the provisions of § 60.2-500 , such provisions applying mutatis mutandis.

1974, c. 198, § 60.1-88.1; 1981, c. 252; 1986, c. 480; 1999, c. 79 .
Va. Code Ann. § 60.2-211 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-211
Employing unit
Status: in_force

A. "Employing unit" means any of the following which has or had in its employ one or more individuals performing services for it within this Commonwealth:

1. Any individual or type of organization, including the state government and its instrumentalities;

2. Any of the political subdivisions of this Commonwealth and their instrumentalities;

3. Any instrumentalities wholly owned (i) by this Commonwealth and one or more political subdivisions, (ii) by a combination of political subdivisions or (iii) by any of the foregoing and one or more other states or their political subdivisions;

4. Any partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof; or

5. The legal representative of a deceased person.

B. All individuals performing services within this Commonwealth for any employing unit which maintains two or more separate establishments within this Commonwealth shall be deemed to be employed by a single employing unit for all the purposes of this title. Whenever any employing unit contracts with any person for any service which is a part of such employing unit's usual trade, occupation, profession or business, that employing unit shall be deemed to employ all individuals employed by such person for such service unless such person performs service or is in fact actually available to perform service for anyone who may wish to contract with him and is also found to be engaged in an independently established trade, occupation, profession or business. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this title, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of such work.

Code 1950, § 60-13; 1968, c. 738, § 60.1-13; 1974, cc. 466, 660; 1977, c. 330; 1986, c. 480.
Va. Code Ann. § 60.2-536.2 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536.2
Advisory opinion by the Commission
Status: in_force

Upon application by an employer who is a party to a transfer or potential transfer of any trade or business, the Commission shall issue an advisory opinion as to whether such transfer constitutes a transfer pursuant to § 60.2-536.1 , or is solely or primarily for the purpose of obtaining a lower unemployment tax rate. The application shall be under oath or affirmation, in a form prescribed by the Commission, and shall fully set forth all relevant facts regarding the proposed transfer. The Commission may require such additional information and documentary evidence as deemed necessary for a fair and informed opinion. Such opinion shall be issued within 60 days after the Commission has received all of the information and evidence requested. An employer who proceeds with the transfer of a trade or business in reliance upon a favorable advisory opinion issued under this section shall not subsequently be found to have violated the provisions of § 18.2-204.3 , and shall not be subject to the penalties of § 60.2-536.3 , provided such employer has made full disclosure of all relevant facts to the Commission. If an employer disagrees with the Commission's advisory opinion, it shall have the right to a hearing and decision pursuant to § 60.2-500 , provided that an application for a hearing is filed with the Commission within 30 days from the date the advisory opinion was mailed.

2005, cc. 47 , 91 .
Va. Code Ann. § 60.2-118 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-118
Civil action to enforce title; actions on behalf of other states
Status: in_force

A. In any civil action to enforce the provisions of this title the Commission and the Commonwealth may be represented by the Office of the Attorney General.

B. The Office of the Attorney General may commence actions in this Commonwealth as agent for, or on behalf of, any other state:

1. To enforce judgments and liability for unemployment insurance taxes due such other state; or

2. To collect unemployment benefit overpayments of such state if such state extends like comity to this Commonwealth.

C. Venue for such actions shall be the same as for actions to enforce the provisions of this title.

Code 1950, § 60-109; 1968, c. 738, § 60.1-126; 1972, c. 764; 1977, c. 445; 1986, c. 480.
Va. Code Ann. § 60.2-525 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-525
Statement of employer's benefit charges and taxes
Status: in_force

The Commission, by December 31 every year, shall provide every covered employer with a statement of the employer's benefit charges and taxes for the preceding fiscal year. For any period in which benefit charges are not available, benefit charges shall be calculated as provided in § 60.2-530 .

1981, c. 606, § 60.1-40.1; 1986, c. 480; 2003, c. 382 .
Va. Code Ann. § 60.2-116 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-116
Reciprocal agreements
Status: in_force

A. Subject to the approval of the Governor, the Commission is hereby authorized to enter into arrangements with the appropriate agencies of other states or the federal government whereby individuals performing services in this and other states for a single employing unit under circumstances not specifically provided for in §§ 60.2-212 through 60.2-219 , or under similar provisions in the unemployment compensation laws of such other states, shall be deemed to be engaged in employment performed entirely within this Commonwealth or within one of such other states. Such arrangements may set forth terms whereby the potential right to benefits accumulated under the unemployment compensation laws of one or more states or under such a law of the federal government, or both, may constitute the basis for the payment of benefits through a single appropriate agency of any state under terms which the Commission finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund.

B. Subject to the approval of the Governor, the Commission is also authorized to enter into arrangements with the appropriate agencies of other states or of the federal government:

1. a. Whereby wages or services, upon the basis of which an individual may become entitled to benefits under the unemployment compensation law of another state or of the federal government, shall be deemed to be wages for employment by employers for the purposes of §§ 60.2-602 , 60.2-606 , 60.2-607 , 60.2-609 , 60.2-610 , 60.2-611 , subdivision A 1 of § 60.2-612 and §§ 60.2-614 through 60.2-617 , provided such other state agency or agency of the federal government has agreed to reimburse the fund for such portion of benefits paid under this title upon the basis of such wages or services as the Commission finds will be fair and reasonable as to all affected interests; and

b. Whereby the Commission will reimburse other state or federal agencies charged with the administration of unemployment compensation laws with such reasonable portion of benefits, paid under the law of any such other states or of the federal government upon the basis of employment or wages for employment by employers, as the Commission finds will be fair and reasonable as to all affected interests.

2. Reimbursements so payable under subdivision 1 b of this subsection shall be deemed to be benefits for the purposes of §§ 60.2-300 through 60.2-304 , but no reimbursement so payable shall be charged against any employer's account for the purposes of §§ 60.2-526 through 60.2-531 . The Commission is hereby authorized to make to other state or federal agencies and receive from such other state or federal agencies, reimbursements from or to the fund, in accordance with arrangements pursuant to this section.

C. Subject to the approval of the Governor, the Commission is also authorized to enter into arrangements with the appropriate agencies of other states or of the federal government:

1. Whereby the Commission may deduct, in accordance with the provisions of § 60.2-633 , from unemployment benefits otherwise payable to an individual an amount equal to any overpayment made to such individual under an unemployment benefit program of the United States or of any other state, and not previously recovered. The amount so deducted shall be paid to the jurisdiction under whose program such overpayment was made and in accordance with the arrangement between the Commission and the jurisdiction.

2. Whereby the United States agrees to allow the Commission to recover from unemployment benefits otherwise payable to an individual under an unemployment benefit program of the United States any overpayments made by the Commission to such individual under this title and not previously recovered, in accordance with the same procedures that apply under subdivision 1 of this subsection.

3. The amendments made by this subsection shall apply to recoveries made on or after July 1, 1987, and shall apply with respect to overpayments made before, on, or after such date.

Code 1950, § 60-40; 1968, c. 738, § 60.1-45; 1986, c. 480; 1987, c. 113; 2022, c. 668 .
Va. Code Ann. § 60.2-612 — Virginia Code / Title 60.2 / Chapter 6 / Article 4 / Section 60.2-612
Benefit eligibility conditions
Status: in_force

A. An unemployed individual shall be eligible to receive benefits for any week only if the Commission finds that:

1. He has, in the highest two quarters of earnings within his base period, been paid wages in employment for employers that are equal to not less than the lowest amount appearing in Column A of the "Benefit Table" appearing in § 60.2-602 on the line which extends through Division C and on which in Column B of the "Benefit Table" appears his weekly benefit amount. Such wages shall be earned in not less than two quarters.

2. a. His total or partial unemployment is not due to a labor dispute in active progress or to shutdown or start-up operations caused by such dispute which exists (i) at the factory, establishment, or other premises, including a vessel, at which he is or was last employed, or (ii) at a factory, establishment or other premises, including a vessel, either within or without this Commonwealth, which (a) is owned or operated by the same employing unit which owns or operates the premises at which he is or was last employed and (b) supplies materials or services necessary to the continued and usual operation of the premises at which he is or was last employed. For the purposes of this subdivision, a labor dispute does not include a lockout by an employer, and an individual who otherwise qualifies for benefits under this section shall not be denied benefits due to a lockout except for any week during which (1) the recognized or certified collective bargaining representative of the locked-out employees refuses to meet under reasonable conditions with the employer to discuss the issues giving rise to the lockout, (2) there is a final adjudication under the federal National Labor Relations Act, 29 U.S.C. § 151 et seq., that during the period of the lockout the recognized or certified collective bargaining representative of the locked-out employees has refused to bargain in good faith with the employer over issues giving rise to the lockout, or (3) the lockout has resulted as a direct consequence of a violation of the provisions of an existing collective bargaining agreement by the recognized or certified collective bargaining representative of the locked-out employees. This subdivision shall not apply if it is shown to the satisfaction of the Commission that:

(A) He is not participating in or financing or directly interested in the labor dispute; and

(B) He does not belong to a grade or class of workers of which, immediately before the commencement of the labor dispute, there were members employed at the premises, including a vessel, at which the labor dispute occurs, any of whom are participating in or financing or directly interested in the dispute.

b. If separate branches of work which are commonly conducted as separate businesses at separate premises are conducted in separate departments of the same premises, each such department shall, for the purposes of this subdivision, be deemed to be a separate factory, establishment or other premises. Membership in a union, or the payment of regular dues to a bona fide labor organization, however, shall not alone constitute financing a labor dispute.

3. He is not receiving, has not received or is not seeking unemployment benefits under an unemployment compensation law of any other state or of the United States; however, if the appropriate agency of such other state or of the United States finally determines that he is not entitled to such unemployment benefits, this subdivision shall not apply.

4. He is not on a bona fide paid vacation. If an individual is paid vacation pay for any week in an amount less than the individual's weekly benefit amount his eligibility for benefits shall be computed under the provisions of § 60.2-603 .

5. He has registered for work and thereafter has continued to report at an employment office in accordance with such regulations as the Commission may prescribe. The Commission may, by regulation, waive or alter either or both of the requirements of this subdivision for certain types of cases when it finds that compliance with such requirements would be oppressive, or would be inconsistent with the purposes of this title.

6. He has made a claim for benefits in accordance with regulations the Commission may prescribe.

7. a. He is able to work, is available for work, and is actively seeking and unable to obtain suitable work. Every claimant who is totally unemployed shall report to the Commission the names of employers contacted each week in his effort to obtain work. This information may be subject to employer verification by the Commission through a program designed for that purpose. The Commission may determine that registration by a claimant with the Virginia State Job Service may constitute a valid employer contact and satisfy the search for work requirement of this subsection in labor market areas where job opportunities are limited. The Commission may determine that an individual, whose usual and customary means of soliciting work in his occupation is through contact with a single hiring hall which makes contacts with multiple employers on behalf of the claimant, meets the requirement that he be actively seeking and unable to obtain suitable work by contacting that hiring hall alone. In areas of high unemployment, as determined by the Commission, the Commission has the authority to adjust the requirement that he be actively seeking and unable to obtain suitable work.

b. An individual who leaves the normal labor market area of the individual for the major portion of any week is presumed to be unavailable for work within the meaning of this section. This presumption may be overcome if the individual establishes to the satisfaction of the Commission that the individual has conducted a bona fide search for work and has been reasonably accessible to suitable work in the labor market area in which the individual spent the major portion of the week to which the presumption applies.

c. An individual whose type of work is such that it is performed by individuals working two or more shifts in a 24-hour period shall not be deemed unavailable for work if the individual is currently enrolled in one or more classes of education related to employment or is continuing in a certificate or degree program at an institution of higher education, provided that the enrollment would only limit the individual's availability for one shift and the individual is otherwise available to work any of the other shifts.

8. He has given notice of resignation to his employer and the employer subsequently made the termination of employment effective prior to the date of termination as given in the notice, but in no case shall unemployment compensation benefits awarded under this subdivision exceed two weeks; provided, that the claimant could not establish good cause for leaving work pursuant to § 60.2-618 and was not discharged for misconduct as provided in § 60.2-618 .

9. Beginning January 6, 1991, he has served a waiting period of one week during which he was eligible for benefits under this section in all other respects and has not received benefits, except that only one waiting week shall be required of such individual within any benefit year. For claims filed effective November 28, 1999, and after, this requirement shall be waived for any individual whose unemployment was caused by his employer terminating operations, closing its business or declaring bankruptcy without paying the final wages earned as required by § 40.1-29 of the Code of Virginia. Notwithstanding any other provision of this title, if an employer who terminates operations, closes its business or declares bankruptcy pays an individual his final wages after the period of time prescribed by § 40.1-29 of the Code of Virginia, such payment shall not be offset against the benefits the individual was otherwise entitled to receive and shall not, under any circumstances, cause such individual to be declared overpaid benefits.

10. He is not imprisoned or confined in jail.

11. He participates in reemployment services, such as job search assistance services, if he has been determined to be likely to exhaust regular benefits and need reemployment services pursuant to a profiling system established by the Commission, unless the Commission determines that (i) such claimant has completed such services or (ii) there is good cause for such claimant's failure to participate in such services.

B. Prior to any individual receiving benefits under this chapter, the Commission shall conduct an incarceration check and an employment identification check to verify the status of the unemployed individual seeking a claim for benefits.

Code 1950, § 60-46; 1954, c. 203; 1956, c. 440; 1962, c. 270; 1966, c. 30; 1968, c. 9; 1968, c. 738, § 60.1-52; 1970, c. 104; 1974, c. 264; 1976, c. 708; 1977, c. 445; 1980, c. 463; 1981, c. 606; 1982, c. 265; 1983, c. 359; 1984, c. 458; 1985, c. 563; 1986, c. 480; 1988, c. 521; 1990, c. 908; 1993, c. 249; 1995, c. 436 ; 2000, c. 573 ; 2004, c. 496 ; 2022, c. 668 ; 2026, c. 890 .
Va. Code Ann. § 60.2-538 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-538
Where employer's taxes are delinquent
Status: in_force

Notwithstanding the provisions of §§ 60.2-500 through 60.2-537 , if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer's rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.

Code 1950, § 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, § 60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.
Va. Code Ann. § 60.2-306 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-306
Fund continued; available to Commission
Status: in_force

The special fund in the state treasury known as the Unemployment Compensation Administration Fund is continued. All moneys which are deposited or paid into this fund shall be held for use by the Commission.

Code 1950, § 60-95; 1968, c. 738, § 60.1-112; 1986, c. 480.
Va. Code Ann. § 60.2-219 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-219
Services not included in term "employment."
Status: in_force

The term "employment" shall not include:

1. Service performed in the employ of the United States government or of any instrumentality of the United States which is wholly or partially owned by the United States or which is exempt from the tax imposed by § 3301 of the Federal Internal Revenue Code by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;

2. Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of Congress, including service performed after June 30, 1939, for an employer determined to be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.) by the agency or agencies empowered to make such determination by an act of Congress, and service as an employer representative determined to be subject to such act by such agency or agencies. The Commission is hereby authorized and directed to enter into agreements with the proper agencies under such act of Congress, which agreements shall become effective 10 days after publication thereof, in the manner provided in § 60.2-111 for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired rights to unemployment compensation under such act of Congress, or who have, after acquiring potential rights to unemployment compensation under such act of Congress, acquired rights to benefits under this title;

3. Agricultural labor as defined in § 60.2-201 except as provided for in § 60.2-214 ;

4. Domestic service in a private home, local college club or local chapter of a college fraternity or sorority except as provided for in § 60.2-215 ;

5. Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft by an employee, if the employee is employed on and in connection with such vessel or aircraft when outside the United States;

6. Service performed by an individual in, or as an officer or member of the crew of, a vessel while it is engaged in the catching, taking, harvesting, cultivating or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except (i) service performed in connection with the catching or taking of salmon or halibut for commercial purposes and (ii) service performed on or in connection with a vessel of more than 10 net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States;

6a. Service performed by an individual on a boat engaged in catching fish or other forms of aquatic life under an arrangement with the owner or operator of such boat pursuant to which:

a. Such individual does not receive any cash remuneration, other than as provided in subdivision b;

b. Such individual receives a share of the boat's, or the boats' in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, or a share of the proceeds from the sale of such catch; and

c. The amount of such individual's share depends on the amount of the boat's, or the boats' in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat is normally made up of fewer than 10 individuals;

7. Service performed by an individual in the employ of his son, daughter, or spouse and service performed by a child under the age of 21 in the employ of his father or mother;

8. Service performed in any calendar quarter in the employ of any organization exempt from income tax (i) under § 501(a) of the Federal Internal Revenue Code (26 U.S.C.), other than an organization described in § 401(a) of such Code, or (ii) under § 521 of the Federal Internal Revenue Code, if the remuneration for such service is less than $50;

9. Service performed in the employ of a school or institution of higher education, if such service is performed by a student who is enrolled and is regularly attending classes at such school or institution;

10. Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to state law;

11. Service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law;

12. Service performed by an individual for an employing unit as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;

13. Service performed by an individual for an employing unit as a real estate salesman, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;

14. Service 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 during the period covered by such employing unit's duly approved election are deemed to be performed entirely within such agency's state or under such federal law;

15. Service performed by an individual for an employing unit as an agent in the wholesale distribution and sale of gasoline and other petroleum products, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;

16. Service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For the purposes of this subdivision, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if (i) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer's trade or business, or (ii) such individual was regularly employed, as determined under clause (i) of this subdivision, by such employer in the performance of such service during the preceding calendar quarter;

17. a. Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on. In order for such services to be excluded from "employment":

(1) The individual shall be enrolled as a student in a full-time program,

(2) The program shall be taken for credit at such institution,

(3) The program combines academic instruction with work experience, and

(4) Such service shall be an integral part of such program.

b. Such institution shall certify to the employer that subdivisions 17 a (1) through 17 a (4) have been met.

c. This subdivision shall not apply to service performed in a program established for or on behalf of an employer or group of employers;

18. Service performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in § 60.2-221 ;

19. Services provided by an individual pursuant to an agreement among the service recipient, a public human services agency as defined in § 15.2-2811 , and such individual to an eligible service recipient in his own home or the home of the service provider, unless coverage of such services is required by the provisions of § 3304(a)(6)(A) of the Federal Unemployment Tax Act;

20. Services performed by an individual as a "direct seller" provided that:

a. Such person:

(1) Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary of the Treasury prescribes by regulations for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment;

(2) Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to a consumer in the home or otherwise than in a permanent retail establishment; or

(3) Is engaged in the trade or business of the delivery or distribution of newspapers or shopping news (including any delivery services directly related to such trade or business).

b. Substantially all of the remuneration for the services performed as a direct seller, whether or not paid in cash, is directly related to sales or output, including the performances of services, rather than to the number of hours worked;

c. The services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for federal tax purposes;

21. Service performed after July 1, 1984, by an individual as a taxicab driver, or as a driver of an executive sedan, provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;

22. Services performed by an individual as a "contract carrier courier driver" provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;

23. Services performed by a full-time student in the employ of an organized camp if:

a. Such camp:

(1) Did not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year; or

(2) Had average gross receipts for any six months in the preceding calendar year which were not more than 33- 1/3 percent of its average gross receipts for the other six months in the preceding calendar year; and

b. Such full-time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year;

24. Services performed by an individual as a court reporter for an employing unit if all such service performed by the individual for the employing unit is performed for remuneration solely by way of commission;

25. Services performed by an individual as a cosmetologist or as a barber provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;

26. Services performed by a licensed clinical social worker as defined in § 54.1-3700 , licensed psychologist as defined in § 54.1-3600 , licensed professional counselor as defined in § 54.1-3500 , licensed psychiatrist, or licensed marriage and family therapist as defined in § 54.1-3500 , if such individual:

a. Operates under a contract specifying that the individual is free from control or direction over the performance of such services;

b. Is licensed in the Commonwealth to perform independent clinical services;

c. Is compensated solely by way of fees charged for services rendered by such individual; and

d. Has a valid business license issued by the locality in which such individual performs such services; and

27. Services performed by an inmate for a penal or custodial institution or while participating in the community corrections alternative program pursuant to § 19.2-316.4 .

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; 1988, c. 678; 1989, c. 339; 1992, c. 4; 1997, cc. 171 , 189 ; 2000, c. 438 ; 2003, c. 609 ; 2004, c. 977 ; 2005, c. 110 ; 2019, c. 618 .
Va. Code Ann. § 60.2-205 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-205
Benefits
Status: in_force

"Benefits" means the money payments payable to an individual, as provided in this title, with respect to his unemployment.

Code 1950, § 60-7; 1968, c. 738, § 60.1-7; 1986, c. 480.
Va. Code Ann. § 60.2-106 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-106
Employer to post and maintain posters
Status: in_force

Each employer shall post and maintain in places readily accessible to individuals in its services all such posters related to unemployment insurance as furnished it by the Commission.

Code 1950, § 60-48; 1968, c. 738, § 60.1-60; 1977, c. 445; 1986, c. 480.
Va. Code Ann. § 60.2-611 — Virginia Code / Title 60.2 / Chapter 6 / Article 3 / Section 60.2-611
Receipt of extended benefits
Status: in_force

A. Except when the result would be inconsistent with the other provisions of this section, as provided in the regulations of the Commission, the provisions of this title which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits.

B. An individual shall be eligible to receive extended benefits with respect to any week of unemployment in his eligibility period only if the Commission finds that for such week:

1. He is an "exhaustee" as defined in subsection F of § 60.2-610 ;

2. He has satisfied the requirements of this title for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits; and

3. He had during his base period 20 weeks of full-time insured employment, or the equivalent in insured wages. For purposes of this subdivision, "or the equivalent in insured wages" means more than 40 times the individual's most recent weekly benefit amount.

C. The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall equal the weekly benefit amount payable to him during his applicable benefit year.

D. The total extended benefit amount payable to any eligible individual for his applicable benefit year shall be the least of the following amounts:

1. Fifty percent of the total amount of regular benefits which were payable to him under this title in his applicable benefit year;

2. Thirteen times his weekly benefit amount which was payable to him under this title for a week of total unemployment in the applicable benefit year; or

3. Thirty-nine times his weekly benefit amount which was payable to him under this title for a week of total unemployment in the applicable benefit year, reduced by the total amount of regular benefits which were paid or deemed paid to him under this title for the benefit year.

E. 1. Whenever an extended benefit period is to become effective in this Commonwealth as a result of a state "on" indicator, or an extended benefit period is to be terminated in this Commonwealth as a result of state "off" indicators, the Commission shall make an appropriate public announcement.

2. Computations required by the provisions of subsection B of § 60.2-610 shall be made by the Commission, in accordance with regulations prescribed by the United States Secretary of Labor.

3. An "on" or "off" indicator for this Commonwealth shall be determined without regard to subdivision 1 of subsection H of § 60.2-610 for any period that waiver of such provisions is authorized under § 203 (d) of the Federal-State Extended Unemployment Compensation Act (26 U.S.C. § 3304) and any amendments thereto, or as authorized by any provision of federal law.

F. 1. Notwithstanding the provisions of subsection A of this section, an individual shall be ineligible for payment of extended benefits for any week of unemployment in his eligibility period if the Commission finds that during such period:

a. He failed to accept any offer of suitable work or failed to apply for any suitable work, as defined under subdivision 3 of this subsection, to which he was referred by the Commission; or

b. He failed to actively engage in seeking work as prescribed under subdivision 5 of this subsection.

2. Any individual who has been found ineligible for extended benefits by reason of the provisions in subdivision 1 of this subsection shall also be denied benefits beginning with the first day of the week following the week in which such failure occurred and until he has been employed in each of four subsequent weeks, whether or not consecutive, and has earned remuneration equal to not less than four times the extended weekly benefit amount.

3. a. For purposes of this subsection, "suitable work" means, with respect to any individual, any work which is within the individual's capabilities and for which the gross average weekly remuneration payable for the work exceeds the sum of:

(1) The individual's average weekly benefit amount as determined under subsection C of this section, plus

(2) Any amount of supplemental unemployment benefits, as defined in § 501(c)(17)(D) of the Internal Revenue Code, payable to the individual for such week.

b. Such gross average weekly remuneration shall pay wages equal to the higher of:

(1) The minimum wages provided by § 6(a)(1) of the Fair Labor Standards Act (29 U.S.C. § 201 et seq.), without regard to any exemption; or

(2) The state or local minimum wage.

c. No individual, however, shall be denied extended benefits for failure to accept an offer or referral to any job which meets the definition of suitable work as described in subdivision 3a of this subsection if:

(1) The position was not offered to such individual in writing or was not listed with the Job Service;

(2) Such failure could not result in a denial of benefits under the definition of suitable work for regular benefit claimants in subdivision 3 of § 60.2-618 to the extent that the criteria of suitability in that section are not inconsistent with the provisions of this subdivision; or

(3) The individual furnishes satisfactory evidence to the Commission that his prospects for obtaining work in his customary occupation within a reasonably short period are good. If the evidence is deemed satisfactory for this purpose, the determination of whether any work is suitable with respect to such individual shall be made in accordance with the definition of suitable work in subdivision 3 of § 60.2-618 without regard to the definition specified by this subdivision.

4. Notwithstanding the provisions of this subsection, no work shall be deemed to be suitable work for an individual which does not accord with the labor standard provisions required by § 3304(a) 5 of the Internal Revenue Code and set forth under subdivision 3 of § 60.2-618 .

5. For the purposes of subdivision 1 b of this subsection, an individual shall be treated as actively engaged in seeking work during any week if:

a. The individual has engaged in a systematic and sustained effort to obtain work during such week; and

b. The individual furnishes tangible evidence that he has engaged in such effort during such week.

6. The Job Service shall refer any claimant entitled to extended benefits under this title to any suitable work which meets the criteria prescribed in subdivision 3 of this subsection.

7. Notwithstanding any other provisions of this chapter, if the benefit year of any individual ends within an extended benefit period, the remaining balance of extended benefits that such individual would, but for this section, be entitled to receive in that extended benefit period, for weeks of unemployment beginning after the end of the benefit year, shall be reduced, but not below zero, by the product of the number of weeks for which the individual received any amounts as trade readjustment allowances within that benefit year, multiplied by the individual's weekly benefit amount for extended benefits.

8. No claim for extended benefits shall be subject to subdivisions 1, 2, 3 or 6 of this subsection for weeks of unemployment beginning after March 6, 1993, and before January 1, 1995. If the Federal-State Extended Unemployment Compensation Act of 1970 is at any time amended to preclude enforcement of any provision of this section, such provision shall not apply to any claim for weeks beginning on the date said amendment becomes effective.

G. 1. Except as provided in subdivision 2 of this subsection, an individual shall not be eligible for extended benefits for any week if:

a. Extended benefits are payable for such week pursuant to an interstate claim filed in any state under the interstate benefit plan; and

b. No extended benefit period is in effect for such week in such state.

2. Subdivision 1 of this subsection shall not apply to the first two weeks for which extended benefits are payable, determined without regard to this subsection, pursuant to an interstate claim filed under the interstate benefit payment plan to the individual from the extended benefit account established for the individual with respect to the benefit year.

H. Effective with respect to weeks beginning in a high unemployment period that commenced 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, subsection D shall be applied by substituting (i) "eighty percent" for "fifty percent" in subdivision D 1; (ii) "twenty" for "thirteen" in subdivision D 2; and (iii) "forty-six" for "thirty-nine" in subdivision D 3. As used in this subsection, "high unemployment period" means any period during which an extended benefit period would be in effect if subdivision H 2 b of § 60.2-610 were applied by substituting "eight percent" for "six and one-half percent."

1982, c. 237, § 60.1-51.2; 1986, c. 480; 1993, c. 153; 2008, Sp. Sess. II, c. 11 ; 2009, c. 789 ; 2011, c. 303 .
Va. Code Ann. § 60.2-507.1 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-507.1
Financing of benefits to employees of Indian tribes
Status: in_force

A. As used in this section, unless the context requires a different meaning:

"Employer" includes any Indian tribe for which service in employment as defined under this title is performed.

"Employment" includes service performed in the employ of an Indian tribe, as defined in § 3306(u) of the Federal Unemployment Tax Act (FUTA), provided such service is excluded from "employment" as defined in FUTA solely by reason of § 3306(c)(7) of FUTA, and is not otherwise excluded from "employment" under this title. For purposes of this section, any exclusions from employment in § 60.2-219 that relate to services performed in the employ of state or local government shall be applicable to services performed in the employ of an Indian tribe.

"Tribal units" means subdivisions, subsidiaries, or business enterprises wholly owned by an Indian tribe.

B. Benefits based on service included in the definition of employment as provided in subsection A shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject under this title.

C. Indian tribes or tribal units subject to this title shall pay taxes as set forth in §§ 60.2-526 through 60.2-533 under the same terms and conditions as all other subject employers, unless they elect to pay into the fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.

D. Indian tribes that elect to make payments to reimburse the fund for benefits paid shall make such election in the same manner and under the same conditions as provided in subsection C of § 60.2-507 pertaining to governmental entities that elect to make payments in lieu of taxes. Indian tribes shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.

E. Indian tribes or tribal units that elect to make payments in lieu of taxes shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as nonprofit organizations that have elected to make payments in lieu of taxes as provided in § 60.2-501 .

F. At the discretion of the Commission, any Indian tribe or tribal unit that elects to become liable for payments in lieu of taxes shall be required within 30 days after the effective date of its election (i) to execute and file with the Commission a surety bond approved by the Commission or (ii) to deposit with the Commission money or securities on the same basis as nonprofit organizations that are required to post a bond or deposit pursuant to § 60.2-502 .

G. Failure of the Indian tribe or tribal unit to make any required payment, including any assessment of interest and penalty, within 90 days of its due date shall cause the Indian tribe to lose the option to make payments in lieu of taxes, as provided in subsection C, for the following tax year unless payment in full is received before tax rates for next tax year are computed.

H. Any Indian tribe that loses the option to make payments in lieu of taxes due to late payment or nonpayment, as described in subsection G, shall have such option reinstated if, after a period of one year, all taxes have been made timely, provided that no taxes, payments in lieu of taxes for benefits paid, penalties or interest remain outstanding.

I. Failure of the Indian tribe or any tribal unit thereof to make required payments, including assessments of interest and penalty, after all collection activities deemed necessary by the Commission have been exhausted, shall cause services performed for such tribe to not be treated as "employment" as provided in subsection A.

J. The Commission may determine that any Indian tribe that loses coverage under subsection I may have services performed for such tribe again included as "employment" as provided in subsection A if all taxes, payments in lieu of taxes, penalties, and interest have been paid.

K. The Commission shall notify the United States Internal Revenue Service and the United States Department of Labor of any termination or reinstatement of coverage made under subsection I or subsection J.

L. Notices of payment and reporting delinquency to Indian tribes or their tribal units shall include information that failure to make full payment within the prescribed time frame:

1. Shall cause the Indian tribe to be liable for taxes under FUTA;

2. Shall cause the Indian tribe to lose the option to make payments in lieu of taxes; and

3. May cause the Indian tribe to be excepted from the definition of "employer," as provided in subsection A, and services in the employ of the Indian tribe, as provided in subsection A, to be excepted from "employment."

M. Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by such Indian tribe.

2008, cc. 100 , 247 .
Va. Code Ann. § 60.2-619 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-619
Determinations and decisions by deputy; appeals therefrom
Status: in_force

A. 1. A representative designated by the Commission as a deputy shall promptly examine the claim. The deputy shall only examine or consider in the claim review process information or evidence from an employer or third party if the deputy (i) has provided the claimant with a reasonable opportunity to review and respond to all potentially disqualifying issues or conflicting or otherwise adverse material facts within such information or evidence, (ii) has documented all material responsive information received from the claimant pursuant to clause (i), and (iii) considers material responsive information in the deputy's evaluation of the claim. On the basis of the facts found by him, the deputy shall either:

a. Determine whether or not such claim is valid, and if valid, the week with respect to which benefits shall commence, the weekly benefit amount payable and the maximum duration thereof; or

b. Refer such claim or any relevant question to the Commission's Administrative Law Division's Office of First Level Appeals or to the Commission, which shall make its determination in accordance with the procedure described in § 60.2-620 .

2. When the payment or denial of benefits will be determined by the provisions of subdivision A 2 of § 60.2-612 , the deputy shall promptly transmit his full finding of fact with respect to that subdivision to the Commission's Administrative Law Division's Office of First Level Appeals, which shall make its determination in accordance with the procedure described in § 60.2-620 .

B. (Effective until July 1, 2028) Upon the filing of an initial claim for benefits, the Commission shall cause an informatory notice of such filing to be mailed to the most recent 30-day or 240-hour employing unit of the claimant and all subsequent employing units, and any reimbursable employing units that may be liable for reimbursement to the Commission for any benefits paid. However, the failure to furnish such notice shall not have any effect upon the claim for benefits. If a claimant has had a determination of initial eligibility for benefits under this chapter, as evidenced by the issuance of compensation or waiting-week credit, payments shall continue, subject to a presumption of continued eligibility and in accordance with the terms of this subsection, until a determination is made that provides the claimant notice and an opportunity to be heard. When a question concerning continued eligibility for benefits arises, a determination shall be made as to whether it affects future weeks of benefits or only past weeks. With respect to future weeks, presumptive payment shall be made no later than 21 days after the issue arises, regardless of the type of issue. With respect to past weeks, presumptive payment shall be issued immediately, regardless of the type of issue. Notice shall be given to individuals who receive payments under such presumption that pending eligibility may affect their entitlement to the payment and may result in an overpayment that requires repayment.

B. (Effective July 1, 2028) Upon the filing of an initial claim for benefits, the Commission shall cause an informatory notice of such filing to be mailed to the most recent 30-day or 240-hour employing unit of the claimant and all subsequent employing units, and any reimbursable employing units that may be liable for reimbursement to the Commission for any benefits paid. However, the failure to furnish such notice shall not have any effect upon the claim for benefits.

C. Notice of determination upon a claim, the reasoning behind the decision, and a statement of case-specific facts material to the determination shall be promptly given to the claimant by delivering or by mailing such notice to the claimant's last known address. In addition, notice of any determination that involves the application of the provisions of § 60.2-618 , together with the reasons therefor, shall be promptly given in the same manner to the most recent 30-day or 240-hour employing unit by whom the claimant was last employed and any subsequent employing unit which is a party. The Commission may dispense with the giving of notice of any determination to any employing unit, and such employing unit shall not be entitled to such notice if it has failed to respond timely or adequately to a written request of the Commission for information, as required by § 60.2-528.1 , from which the deputy may have determined that the claimant may be ineligible or disqualified under any provision of this title. The deputy shall promptly notify the claimant of any decision made by the deputy, the reasoning behind the decision, and a statement of case-specific facts material to the determination at any time which in any manner denies benefits to the claimant for one or more weeks. As used in this subsection, the reasoning behind the decision means an explanation in plain language of (i) the law or regulation upon which the determination is based; (ii) the application of the law to the material information or evidence obtained from the claimant, employer, or third party; and (iii) the legal conclusion drawn from the application of the law to such information or evidence.

D. Such determination or decision shall be final unless the claimant or any such employing unit files an appeal from such determination or decision within 30 calendar days after such notification was mailed or, if the party elects to receive electronic communications pursuant to § 60.2-121.1 , electronically delivered to his last known address. Electronic delivery shall include confirmation of receipt. For good cause shown, the 30-day period may be extended. A claim that the Commission has determined to be invalid because of monetary ineligibility shall first be subject to review only upon a request for redetermination pursuant to § 60.2-629 . The Commission shall issue a new monetary determination as a result of such review, and such monetary determination shall become final unless appealed by the claimant within 30 days of the date of mailing. The Commission shall clearly set out the process for requesting a redetermination and the process for filing an appeal on each monetary determination issued. Monetary ineligibility does not include an appeal on the effective date of the claim, unless the claimant has requested and received a redetermination of the monetary determination pursuant to § 60.2-629 .

E. Benefits shall be paid promptly in accordance with a determination or redetermination under this chapter, or decision of the Commission's Administrative Law Division's Office of First Level Appeals, the Commission, or a reviewing court under § 60.2-625 upon the issuance of such determination, redetermination, or decision, regardless of the pendency of the period to file an appeal or petition for judicial review that is provided in this chapter, or the pendency of any such appeal or review. Such benefits shall be paid unless or until such determination, redetermination, or decision has been modified or reversed by a subsequent redetermination or decision, in which event benefits shall be paid or denied for weeks of unemployment thereafter in accordance with such modifying or reversing redetermination or decision. If a decision of the Commission's Administrative Law Division's Office of First Level Appeals allowing benefits is affirmed in any amount by the Commission, benefits shall continue to be paid until such time as a court decision has become final so that no further appeal can be taken. If an appeal is taken from the Commission's decision, benefits paid shall result in a benefit charge to the account of the employer under § 60.2-530 only when, and as of the date on which, as the result of an appeal, the courts finally determine that the Commission should have awarded benefits to the claimant or claimants involved in such appeal.

Code 1950, § 60-49; 1954, c. 203; 1966, c. 30; 1968, c. 738, § 60.1-61; 1970, c. 104; 1972, c. 692; 1974, c. 466; 1976, c. 708; 1980, cc. 408, 426; 1982, c. 363; 1986, c. 480; 1995, c. 515 ; 1997, c. 202 ; 1999, c. 79 ; 2013, c. 771 ; 2021, Sp. Sess. I, c. 539 ; 2022, cc. 668 , 716 , 754 ; 2024, cc. 165 , 236 , 562 , 603 , 746 , 772 .
Va. Code Ann. § 60.2-314 — Virginia Code / Title 60.2 / Chapter 3 / Article 3 / Section 60.2-314
Fund continued; interest and penalties paid into fund
Status: in_force

The special fund in the state treasury known as the Special Unemployment Compensation Administration Fund is continued. All interest, penalties, fees, and costs regardless of when the same became payable, collected from employers and claimants under the provisions of this title, shall be paid into this fund.

Code 1950, § 60-102; 1968, c. 738, § 60.1-119; 1986, c. 480; 1990, c. 687.
Va. Code Ann. § 60.2-636 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-636
Penalty for fraudulent claim
Status: in_force

A. Any person who has been disqualified for benefits under subdivision 4 of § 60.2-618 and who, because of those same acts or omissions, has received any sum as benefits under this title to which the person is not entitled shall be assessed a penalty in an amount equal to 15 percent of the amount of the payment to which the person was not entitled. All penalties collected by the Commission shall be paid into the state treasury and credited to the clearing account of the Fund established pursuant to § 60.2-300 . The penalty applies to an erroneous payment made under any state program providing for the payment of unemployment compensation as well as an erroneous payment made under any federal program providing for the payment of unemployment compensation. The notice of determination or decision advising the person that benefits have been denied or adjusted pursuant to subdivision 4 of § 60.2-618 shall include the reason for the finding of an erroneous payment, the penalty amount assessed under this section, and the reason the penalty has been applied.

B. The amount of the penalty assessed pursuant to this section may be collected in any manner allowed for the recovery of the erroneous payment. When a recovery with respect to an erroneous payment is made, any recovery shall be applied first to the principal of the erroneous payment, then to the penalty amount imposed under this section, and finally to any other amounts due.

2013, c. 771 .
Va. Code Ann. § 60.2-115 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-115
State-federal cooperation
Status: in_force

A. In the administration of this title, the Commission shall cooperate with the United States Department of Labor to the fullest extent consistent with the provisions of this title. The Commission shall make such reports, in such form and containing such information as the United States Department of Labor may require, and shall comply with such provisions as the United States Department of Labor may find necessary to assure the correctness and verification of such reports. The Commission shall take such action, through the adoption of appropriate rules, regulations, administrative methods and standards, as may be necessary to secure to this Commonwealth and its citizens all advantages available under the provisions of the Social Security Act that relate to unemployment compensation, the Federal Unemployment Tax Act, the Wagner-Peyser Act (29 U.S.C. § 49 et seq.), and the Federal-State Extended Unemployment Compensation Act (See notes following 26 U.S.C. § 3304).

B. In the administration of the provisions in §§ 60.2-610 and 60.2-611 , which are enacted to conform with the requirements of the Federal-State Extended Unemployment Compensation Act (See notes following 26 U.S.C. § 3304), the Commission shall take such action as may be necessary (i) to ensure that the provisions are so interpreted and applied as to meet the requirements of such federal act as interpreted by the United States Department of Labor, and (ii) to secure to this Commonwealth the full reimbursement of the federal share of extended benefits paid under this title that are reimbursable under the federal act.

C. The Commission shall further make its records available to the Railroad Retirement Board and shall furnish to the Railroad Retirement Board at the expense of the Railroad Retirement Board, such copies thereof as the Board shall deem necessary for its purposes in accordance with the provisions of § 303 (c) of the Social Security Act (42 U.S.C. § 503 (c)).

D. The Commission shall afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law.

E. Upon request therefor, the Commission shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this title.

Code 1950, § 60-39; 1956, c. 440; 1968, c. 738, § 60.1-44; 1971, Ex. Sess., c. 235; 1986, c. 480.
Va. Code Ann. § 60.2-604 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-604
Reduction of benefit amount by amount of pension
Status: in_force

The weekly benefit amount payable to an individual for any week which begins in a period for which such individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment under a plan maintained or contributed to by a base period or chargeable employer based on the previous work of such individual, including payments received by such individual in accordance with § 65.2-500 or 65.2-502 , shall be reduced, but not below zero, by an amount equal to the amount of such pension, retirement or retired pay, annuity, or other payment, which is reasonably attributable to such week; however, in consideration of the employee's contributions thereto, the weekly benefit amount payable to an individual for any week shall not be reduced by any amount of Social Security Act or Railroad Retirement Act retirement benefits received by such individual and attributable to such week.

1977, c. 330, § 60.1-48.1; 1978, c. 269; 1986, c. 480; 1987, c. 3; 2003, cc. 534 , 555 ; 2005, c. 1 ; 2011, cc. 748 , 751 .
Va. Code Ann. § 60.2-222 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-222
Employment office
Status: in_force

"Employment office" means a free public employment office, or branch thereof, operated (i) by this Commonwealth or maintained as a part of a state-controlled system of public employment offices or (ii) by a federal agency charged with the administration of free public employment offices.

Code 1950, § 60-15; 1968, c. 738, § 60.1-15; 1986, c. 480.
Va. Code Ann. § 60.2-317 — Virginia Code / Title 60.2 / Chapter 3 / Article 3 / Section 60.2-317
Moneys in fund continuously available to Commission
Status: in_force

The moneys in the Special Unemployment Compensation Administration Fund shall be continuously available to the Commission for expenditure in accordance with the provisions of this article.

Code 1950, § 60-105; 1968, c. 738, § 60.1-122; 1986, c. 480.
Va. Code Ann. § 60.2-802 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-802
Eligibility for benefits; certification
Status: in_force

A. Beginning December 1, 2028, family and medical leave benefits shall be payable to any covered individual who is authorized to work in the United States at the time they apply for family and medical leave pursuant to this chapter and:

1. Because of birth, adoption, or placement through foster care, is caring for a new child during the first year after the birth, adoption, or placement of that child;

2. Is caring for a family member with a serious health condition;

3. Has a serious health condition that makes the covered individual unable to perform the functions of the position of such individual's employment;

4. Is caring for a covered service member who is the covered individual's next of kin or other family member;

5. Is eligible for qualifying exigency leave arising out of the fact that a family member of the covered individual is on active duty, or has been notified of an impending call or order to active duty, in the Armed Forces; or

6. Is seeking safety services for the covered individual or a family member. Leave to seek safety services under this subdivision shall be payable for a maximum of four weeks in a benefit year for any covered individual.

B. A claim for family and medical leave benefits shall include supporting certifications as required by the following:

1. For a claimant seeking family and medical leave benefits due to a serious health condition, certification from a physician or health care provider (i) describing such condition, (ii) stating the date on which such condition commenced or is expected to commence and the probable duration of such condition, (iii) including a statement that such claimant is unable to perform job functions due to such condition, and (iv) including other appropriate medical facts as required by the Commission.

2. For a claimant seeking family and medical leave benefits due to the serious health condition of a family member, certification from a physician or health care provider (i) describing such condition, (ii) stating the date on which such condition commenced or is expected to commence and the probable duration of such condition, (iii) including a statement that such condition requires such claimant to care for such family member and an estimated duration of such care, and (iv) including other appropriate medical facts as required by the Commission.

3. For a claimant seeking family and medical leave benefits due to the birth of a child, certification in the form of either (i) such child's birth certificate or (ii) another document issued by a health care provider or physician stating such child's birth date.

4. For a claimant seeking family and medical leave benefits due to the placement of a child with such claimant for adoption or foster care, certification in the form of a document issued by such child's health care provider or physician, by an adoption or foster care agency involved in such placement, or by other individuals as required by the Commission that verifies the occurrence and date of such placement.

5. For a claimant seeking family and medical leave benefits for qualifying exigency leave, certification including (i) a copy of the family member's active-duty orders, (ii) other documentation issued by the Armed Forces, or (iii) other documentation as required by the Commissioner.

6. For a claimant seeking family and medical leave benefits in order to care for a family member who is a covered service member, certification including (i) the date on which the serious health condition commenced or is expected to commence, (ii) the probable duration of the condition, (iii) the appropriate medical facts within the knowledge of the health care provider as required by the Commission, (iv) a statement that the claimant is needed to care for the family member, (v) an estimate of the amount of time that the claimant is needed to care for the family member, and (vi) an attestation by the claimant that the health condition is connected to the covered service member's military service as required by this chapter.

7. For a claimant seeking family and medical leave benefits to seek safety services, a certification including (i) medical records or a statement from a health care provider; (ii) a protection order, police report, or court order; (iii) a statement from a victim services provider; or (iv) other documentation as required by the Commissioner.

C. A self-employed person electing coverage within 26 weeks of becoming self-employed will be eligible to receive benefits without a waiting period. A self-employed person who elects coverage after 26 weeks shall be eligible for benefits after a waiting period of 52 weeks before such benefits shall be paid.

D. Any medical or health information required under this section shall be confidential and shall not be disclosed except with permission from the claimant providing such information unless disclosure is otherwise required by law. Nothing in this section shall be construed to require a claimant to provide as certification any information from a health care provider that would be in violation of § 32.1-127.1:03 , § 1177 of the federal Social Security Act, 42 U.S.C. § 1320d-6, or the regulations promulgated under § 264(c) of the federal Health Insurance Portability and Accountability Act of 1996, P.L. 104-191.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-805 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-805
Family and Medical Leave Insurance Trust Fund; appropriation prohibition; reimbursement
Status: in_force

A. There is hereby created in the state treasury a special nonreverting fund to be known as the Family and Medical Leave Insurance Trust Fund. The Fund shall be established on the books of the Comptroller. All payroll contributions remitted pursuant to this chapter, all funds appropriated for the purposes of the Fund, and any gifts, donations, grants, bequests, and other funds shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund.

B. Moneys in the Fund shall be used solely for the payment of benefits under the paid family and medical leave insurance program established by the Commission pursuant to this chapter, the administration of such program, and any start-up costs associated with such program, including any required payment as provided in subsection D.

C. The General Assembly shall not appropriate or transfer any of the payroll contributions remitted to the Fund for any purpose other than purposes provided for in this section.

D. Any moneys provided in the appropriation act for the purposes of establishing the paid family and medical leave insurance program shall be repaid from the Fund to the general fund by January 1, 2034.

E. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Commissioner or his designee.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-203 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-203
Average annual payroll
Status: in_force

"Average annual payroll" means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.

Code 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.
Va. Code Ann. § 60.2-311 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-311
Replacing funds lost or expended for unnecessary purposes
Status: in_force

The Commission is authorized and directed to replace in the Unemployment Compensation Administration Fund, within a reasonable time, out of any funds appropriated by the General Assembly for such purpose, any moneys received by the Commission pursuant to the provisions of § 302 of the Social Security Act (42 U.S.C. § 502), which because of any action or contingency (i) are lost or (ii) are expended for purposes other than, or in amounts in excess of those found necessary by the Secretary of Labor of the United States for the proper administration of this title. The Commission is directed to report to the Governor in accordance with the provisions of subdivision 3 of § 2.2-1501 the amount necessary to make such replacement to the Unemployment Compensation Administration Fund. The Governor shall include in the budget reported to the General Assembly and in the budget bill submitted under § 2.2-1508 the amount necessary to be appropriated for such purposes.

Code 1950, § 60-98; 1956, c. 440; 1968, c. 738, § 60.1-115; 1986, c. 480.
Va. Code Ann. § 60.2-522 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-522
Injunction
Status: in_force

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 taxes, or any portion thereof, such employer may be enjoined from operating and doing business in this Commonwealth until such taxes 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 Commission. 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.

Code 1950, § 60-79; 1968, c. 738, § 60.1-95; 1986, c. 480.
Va. Code Ann. § 60.2-100 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-100
Short title
Status: in_force

This title shall be known and may be cited as the "Virginia Unemployment Compensation Act."

Code 1950, § 60-1; 1968, c. 738, § 60.1-1; 1986, c. 480.
Va. Code Ann. § 60.2-608.2 — Virginia Code / Title 60.2 / Chapter 6 / Article 2 / Section 60.2-608.2
Withholding of benefits; food stamp overissuance
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 an uncollected overissuance of food stamp coupons, as such is defined in § 13(c) (1) of the Food Stamp Act of 1977, 7 U.S.C. § 2022 (c) (1). If any such individual discloses that he or she owes food stamp obligations and is determined to be eligible for unemployment compensation, the Commission shall notify the state food stamp 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 an individual who owes an uncollected overissuance:

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 nor the provisions of subdivision 3 of this subsection are applicable; or

2. The amount, if any, determined pursuant to an agreement submitted to the Commission by the state food stamp agency under § 13(c) (3) (A) of the Food Stamp Act of 1977, 7 U.S.C. § 2022 (c) (3) (A); or

3. Any amount otherwise required to be so deducted and withheld from such unemployment compensation pursuant to § 13(c) (3) (B) of the Food Stamp Act of 1977, 7 U.S.C. § 2022 (c) (3) (B).

C. Any amount deducted and withheld under subsection B shall be paid by the Commission to the appropriate state food stamp agency.

D. Any amount deducted and withheld under subsection B shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the state food stamp agency as repayment of the individual's uncollected overissuance.

E. For purposes of subsections A through D of this section, the term "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. The provisions of this section shall be applicable only if appropriate arrangements have been made for reimbursement by the state food stamp agency for the administrative costs incurred by the Commission under this subsection which are attributable to the repayment of uncollected overissuances to the state food stamp agency.

1997, c. 385 .
Va. Code Ann. § 60.2-212.2 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-212.2
Obtaining a determination or opinion
Status: in_force

If an employing unit is unsure of the status of an individual performing services for it, the employing unit may obtain a written determination pursuant to § 60.2-500 .

1987, c. 539.
Va. Code Ann. § 60.2-119 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-119
Criminal cases
Status: in_force

All criminal actions for violation of any provision of this title, or of any rules or regulations issued pursuant to this title, shall be prosecuted by the attorney for the Commonwealth of the county or city in which the offense, or a part thereof, was committed, except that the offense set out in § 60.2-518 or 60.2-632 shall be deemed to be committed and venue for the prosecution shall lie in the county or city wherein the statement, representation, or nondisclosure originates or, alternatively, is received by the Commission. However, if a defendant resides in this Commonwealth and the courthouse of the county or city in which he resides is more than 100 miles from the City of Richmond, venue for such prosecution shall lie in the city or county where he resides, and the offense shall be prosecuted by the attorney for the Commonwealth for the city or county where the defendant resides. If, in the opinion of the Commission, the prosecution should be conducted by the Office of the Attorney General, that office, upon the request of the Commission, shall have authority to conduct or supervise such prosecution.

Code 1950, § 60-110; 1968, c. 738, § 60.1-127; 1972, c. 764; 1980, c. 674; 1986, c. 480; 2005, c. 105 ; 2023, cc. 82 , 83 .
Va. Code Ann. § 60.2-633 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-633
(Effective until July 1, 2028) Receiving benefits to which not entitled
Status: in_force

A. Any person who has received any sum as benefits under this title to which he was not entitled shall be liable to repay such sum to the Commission. For purposes of this section, "benefits under this title" includes benefits under an unemployment benefit program of the United States or of any other state. In the event the claimant does not refund the overpayment, the Commission shall deduct from any future benefits such sum payable to him under this title. The Commission shall waive the requirement to repay the overpayment after an individual case review if (i) the overpayment was made without fault on the part of the individual and (ii) requiring repayment would be contrary to equity and good conscience. Subject to the requirements of this section, the Commission may grant a waiver of the obligation to repay an overpayment to an individual who has a pending appeal with the Commission.

For the purposes of this section:

1. An overpayment made "without fault on the part of the individual" shall include overpayments that (i) result from administrative error; (ii) are the result of inducement, solicitation, or coercion on the part of the employer; or (iii) result from the employer's failure to respond timely or adequately to the Commission's request for information, as required by § 60.2-528.1 . An overpayment shall not be considered "without fault on the part of the individual" if such overpayment was the result of (a) a reversal in the appeals process, unless the employer failed to respond timely or adequately to the Commission's request for information regarding the individual's separation from employment; (b) a programming, technological, or automatic system error not directly associated with an individual claim that results in erroneous payments to a group of individuals; or (c) fraud.

2. It shall be contrary to equity and good conscience if requiring repayment of an overpayment would deprive the individual of the income required to provide for basic necessities, including shelter, food, medicine, child care, or any other essential living expense.

B. For any overpayment where repayment is not forgiven, the Commission shall have the authority to negotiate the terms of repayment, which shall include (i) deducting up to 50 percent of the payable amount for any future week of benefits claimed, rounded down to the next lowest dollar until the overpayment is satisfied; (ii) forgoing collection of the payable amount until the recipient has found employment as defined in § 60.2-212 ; or (iii) determining and instituting an individualized repayment plan. The Commission shall collect an overpayment of benefits under this chapter caused by administrative error only by offset against future benefits or a negotiated repayment plan; however, the Commission may institute any other method of collection if the individual fails to enter into or comply with the terms of the repayment plan. Administrative error shall not include decisions reversed in the appeals process.

Overpayments where the obligation to repay has not been waived may be collectible by civil action in the name of the Commission. Amounts collected in this manner may be subject to an interest charge as prescribed in § 58.1-15 from the date of judgment and may be subject to fees and costs. Collection activities for any benefit overpayment established of $5 or less may be suspended. When a benefit overpayment is not caused by fraud on the part of the claimant, pursuant to § 60.2-618 or 60.2-632 , collection activities shall be suspended and the Commission shall, at the earliest of the following, determine as uncollectable and discharge the benefit overpayment from its records if it remains unpaid (a) after the expiration of five years from the last day of the benefit year, as defined in § 60.2-206 , in which the overpayment was made; (b) immediately upon the death of such person; or (c) upon such person's discharge in bankruptcy occurring subsequently to the determination of overpayment. In any other circumstance, the Commission may determine as uncollectible and discharge from its records any benefit overpayment (1) that remains unpaid after the expiration of seven years from the last day of the benefit year, as defined in § 60.2-206 , in which the overpayment was made; (2) immediately upon the death of such person; (3) upon such person's discharge in bankruptcy occurring subsequently to the determination of overpayment; or (4) at any time where, provided the state has already made reasonable attempts to collect any liabilities to the state unemployment fund, pursuant to rules and regulations promulgated by the Commission, the Commission finds such overpayment to be uncollectible or the recovery of such overpayment to be administratively impracticable. Any existing overpayment balance not equal to an even dollar amount shall be rounded to the next lowest even dollar amount.

C. The Commission is authorized to accept repayment of benefit overpayments by use of a credit card. The Virginia Employment Commission shall add to such payment a service charge for the acceptance of such card. Such service charge shall not exceed the percentage charged to the Virginia Employment Commission for use of such card.

D. No determination with respect to benefit overpayments shall be issued until after a determination or decision that finds a claimant ineligible or disqualified for benefits previously paid has become final.

E. The Commission shall notify each individual with an unpaid overpayment of benefits established for claim weeks commencing on or after March 15, 2020, under this chapter or any unemployment benefit program of the United States or any other state, that such individual may be entitled to a waiver of the obligation to repay such overpayment and shall provide 30 days from the date of such notification for the individual to request a waiver of repayment. For good cause shown, the Commission may extend the 30-day period for requesting a waiver. The Commission shall conduct an individualized review and adjudicate any request received in accordance with the provisions of § 60.2-619 , and any individual who is denied a waiver shall have the right to appeal the Commission's decision as provided in subsection D of § 60.2-619 . In ruling on any waiver request, the Commission shall apply the provisions of this chapter or, if applicable, the overpayment waiver provisions of any unemployment compensation program of the United States.

F. Final orders of the Commission with respect to benefit overpayments may be recorded, enforced and satisfied as orders or decrees of a circuit court upon certification of such orders by the Commissioner as may be appropriate.

G. All costs that result from implementing the provisions of this section shall be incurred by federal administrative grants, where permitted. For an overpayment waived pursuant to this section, no individual employer shall be responsible for (i) reimbursing benefits or (ii) benefits charges, except as provided in § 60.2-528.1 .

Code 1950, § 60-115; 1962, c. 138; 1968, c. 738, § 60.1-132; 1974, c. 466; 1979, c. 675; 1980, c. 751; 1981, c. 251; 1984, c. 458; 1985, c. 151; 1986, c. 480; 1988, c. 544; 1990, c. 687; 1996, c. 95 ; 2008, c. 492 ; 2010, c. 327 ; 2013, c. 683 ; 2021, Sp. Sess. I, c. 539 ; 2024, cc. 591 , 746 , 772 .
Va. Code Ann. § 60.2-501 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-501
Financing of benefits to employees of nonprofit organizations
Status: in_force

A. Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization, or group of organizations, described in § 501(c) (3) of the United States Internal Revenue Code which is exempt from income tax under § 501 (a) of that Code.

B. Any nonprofit organization which, pursuant to subdivision 8 of subsection B of § 60.2-210 , is or becomes subject to this title shall pay taxes under the provisions of § 60.2-511 , unless it elects, in accordance with this subsection, to pay to the Commission for the unemployment fund an amount equal to the amount of regular benefits and of one-half of the extended benefits paid, that is attributable to service in the employ of such nonprofit organization, and that is for weeks of unemployment which begin during the effective period of such election.

1. Any nonprofit organization which is or becomes subject to this title may elect to become liable for payments in lieu of taxes for a period of not less than one taxable year beginning with January 1 of each year, provided it files with the Commission a written notice of its election within the thirty-day period immediately following such date.

2. Any nonprofit organization which becomes subject to this title may elect to become liable for payments in lieu of taxes for a period of not less than twelve months beginning with the date on which such subjectivity begins by filing a written notice of its election with the Commission not later than thirty days immediately following the date of the determination of such subjectivity.

3. Any nonprofit organization which makes an election in accordance with subdivision 1 or 2 of this subsection shall continue to be liable for payments in lieu of taxes until it files with the Commission a written notice terminating its election not later than thirty days prior to the beginning of the taxable year for which such termination shall first be effective.

4. Any nonprofit organization which has been paying taxes under this title may change to a reimbursable basis by filing with the Commission, not later than thirty days prior to the beginning of any taxable year, a written notice of election to become liable for payments in lieu of taxes. Such election shall not be terminable by the organization for that and the next year.

5. The Commission may for good cause extend the period within which a notice of election, or a notice of termination, shall be filed and may permit an election to be retroactive but not any earlier than January 1 of the current calendar year.

6. The Commission, in accordance with such regulations as it may prescribe, shall notify each nonprofit organization of any determination which it may make of its status as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal and review in accordance with the provisions of § 60.2-500 .

C. Payments in lieu of taxes shall be made in accordance with the provisions of this subsection, including either subdivision 1 or 2.

1. a. At the end of each calendar quarter, or at the end of any other period as determined by the Commission, the Commission shall bill each nonprofit organization, or group of such organizations, which has elected to make payments in lieu of taxes for an amount equal to the full amount of regular benefits plus one-half of the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the employ of such organization.

b. If the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the nonprofit organization shall be liable for any bill resulting from payments made to the claimant during or prior to the appeal process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting.

2. a. Each nonprofit organization that has elected payments in lieu of taxes may request permission to make such payments as provided in this paragraph. Such method of payment shall become effective upon approval by the Commission.

b. At the end of each calendar quarter, or at the end of such other period as determined by the Commission, the Commission shall bill each nonprofit organization for an amount representing one of the following:

(1) One-tenth of one percent of its total payroll for the preceding calendar year.

(2) Such percentage of its total payroll for the immediately preceding calendar year as the Commission shall determine. Such determination shall be based each year on the average benefit costs attributable to service in the employ of nonprofit organizations during the preceding calendar year.

(3) For any organization which did not pay wages throughout the four calendar quarters of the preceding calendar year, such percentage of its payroll during such year as the Commission shall determine.

c. At the end of each taxable year, the Commission may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.

d. At the end of each taxable year, the Commission shall determine whether the total of payments for such year made by a nonprofit organization is more or less than the total amount of regular benefits plus one-half of the amount of extended benefits paid to individuals during such taxable year based on wages attributable to service in the employ of such organization. Each nonprofit organization whose total payments for such year are less than the amount so determined shall be liable for payment of the unpaid balance to the fund in accordance with subdivision 3 of this subsection. If the total payments exceed the amount so determined for the taxable year, all or a part of the excess may, at the discretion of the Commission, be refunded from the fund or retained in the fund as part of the payments which may be required for the next taxable year.

3. Payment of any bill rendered under subdivision 1 or 2 of this subsection shall be made not later than thirty days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with subdivision 5 of this subsection.

4. Payments made by any nonprofit organization under the provisions of this subsection shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.

5. The amount due specified in any bill from the Commission shall be conclusive on the organization unless, not later than thirty days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an appeal with the Commission, setting forth the grounds for such appeal. Proceedings on appeal to the Commission from the amount of a bill rendered under this subsection or a redetermination of such amount shall be in accordance with the provisions of § 60.2-500 . The decision of the Commission shall be subject to the provisions of § 60.2-500 .

6. Past-due payments of amounts in lieu of taxes shall be subject to the same interest and penalties that, pursuant to § 60.2-519 , apply to past-due taxes.

1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
Va. Code Ann. § 60.2-101 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-101
Disclosure of social security account number
Status: in_force

The Commission shall continue to require disclosure of the social security account number of any individual for any purpose relating to a claim for benefits and for any purpose relating to the provision of employment or employment-related services, including verification of the identity of any individual. Additionally, the Commission shall continue to require any employing unit to disclose the social security account number of any individual who performed services for such employing unit for any purpose relating to the unemployment insurance programs administered by the Commission.

1976, c. 708, § 60.1-22.1; 1986, c. 480.
Va. Code Ann. § 60.2-715 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-715
Eligibility for short-time compensation
Status: in_force

A. An employee is eligible to receive short-time compensation under a work sharing plan with respect to any week only if the employee is monetarily eligible for unemployment compensation, not otherwise disqualified for unemployment compensation, and:

1. During the week, the employee is employed as a member of an affected unit under an approved work sharing plan that was approved prior to that week, and the plan is in effect with respect to the week for which short-time compensation is claimed; and

2. Notwithstanding any other provisions of this title relating to availability for work and actively seeking work, the employee is available for the employee's usual hours of work with the short-time compensation employer, which may include, for purposes of this section, participating in training, including employer-sponsored training or training funded under the federal Workforce Innovation and Opportunity Act of 2014, to enhance job skills that is approved by the Commission.

B. Notwithstanding any other provision of law, an employee covered by a work sharing plan is deemed unemployed in any week during the duration of that plan if the employee's remuneration as an employee in an affected unit is reduced based on a reduction of the employee's usual weekly hours of work under an approved work sharing plan.

C. The short-term compensation program shall not serve as a subsidy of seasonal employment during the off-season, nor as a subsidy of temporary part-time or intermittent employment.

2020, c. 1261 .
Va. Code Ann. § 60.2-114.01 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-114.01
Furnishing information to consumer reporting agencies
Status: in_force

A. Notwithstanding the provisions of subsection A of § 60.2-114 , the Commission shall be authorized to enter into agreements with any consumer reporting agency pursuant to which the consumer reporting agency is provided secure electronic access to information contained in quarterly wage reports submitted to the Commission by employing units, as set forth in this section.

B. The Commission shall:

1. Establish minimum audit, security, net worth, and liability insurance standards, technological requirements, and any other terms and conditions deemed necessary in the discretion of the Commission to safeguard the confidentiality of the information and to otherwise serve the public interest;

2. Require a contracting consumer reporting agency to pay all costs associated with the establishment or maintenance of the access to information provided for by this section, including but not limited to the costs of any audits of the consumer reporting agency or users by the Commission;

3. Be authorized to cancel any contract authorized by this section if the consumer reporting agency fails to comply with any requirement of this section or of the contract;

4. Be authorized to provide to a consumer reporting agency only information regarding the amount of wages for an individual reported by each employing unit, with the employing unit's name and address, as may be further specified in the terms of the contract; and

5. Deposit any fees received by the Commission from a consumer reporting agency pursuant to this section into the state treasury for credit to the Special Unemployment Compensation Administration Fund pursuant to § 60.2-314 .

C. The consumer reporting agency shall:

1. Require that any user of the information shall, prior to obtaining the wage report information, obtain a written consent from the individual to whom that wage report information pertains. The written consent shall prominently contain language specifying the following:

a. The individual's consent to the Commission's disclosure of the wage report information is voluntary, and the individual's refusal to consent to the disclosure of wage information shall not be the basis for the denial of credit;

b. If the consent is granted, the information shall be released to specified parties;

c. Authorization by the individual is necessary for the release of wage and employment history information;

d. The specific application or transaction that constitutes the sole purpose for which the release is made;

e. That Commission files containing wage and employment history information submitted by employers may be accessed; and

f. The identity and address of parties authorized to receive the released information.

2. Require the use of the information only for purposes permitted under § 604 of the federal Fair Credit Reporting Act, 15 U.S.C. § 1681b; and

3. Require that the information released shall be used only to verify the accuracy of the wage or employment information previously provided by an individual in connection with a specific transaction, to satisfy the user's standard underwriting requirements or those imposed upon the user, and to satisfy the user's obligations under applicable state or federal fair credit reporting laws.

D. In addition to any limitation on the use or release of the wage reporting information set forth in this section, release and use of the information shall be subject to the privacy laws of the Commonwealth and the federal Fair Credit Reporting Act.

E. Except in cases of willful and malicious misconduct, the Commission and its employees shall be immune from any liability in connection with information provided under this section, including but not limited to liability with regard to the accuracy or use of the information.

F. An annual audit of a contracted consumer reporting agency shall be conducted by an independent certified public accountant to ensure compliance with the provisions of this section, and such audit shall be reviewed by the Auditor of Public Accounts.

G. For the purposes of this section, "consumer reporting agency" has the meaning assigned by § 603(f) of the Fair Credit Reporting Act, 15 U.S.C. § 1681a (f).

2005, c. 944 .
Va. Code Ann. § 60.2-631 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-631
Repealed
Status: repealed

Repealed by Acts 2024, cc. 562 , 603 , cl. 2, effective July 1, 2024.
Va. Code Ann. § 60.2-514 — Virginia Code / Title 60.2 / Chapter 5 / Article 2 / Section 60.2-514
Limitation on proceeding to establish liability for taxes
Status: in_force

No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an order by the Commission directing a hearing to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The order or notice mentioned herein shall be deemed to have been issued on the date such order or notice is mailed to the last known address of the employing unit.

1968, c. 9, §§ 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.
Va. Code Ann. § 60.2-202 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-202
Annual payroll
Status: in_force

"Annual payroll" means the total amount of wages payable by an employer, regardless of the time of payment, for employment during a calendar year.

Code 1950, § 60-4; 1968, c. 738, § 60.1-4; 1986, c. 480.
Va. Code Ann. § 60.2-212.1 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-212.1
Employment; special exclusion
Status: in_force

A. In the trucking industry, an owner-operator or lessee of a vehicle which is licensed and registered as a truck, tractor, or truck-tractor by a governmental motor vehicle regulatory agency is an independent contractor, not an employee, while performing services in the operation of his truck, if each of the following factors is substantially present:

1. The individual owns the equipment or holds it under a bona fide lease arrangement;

2. The individual is responsible for the maintenance of the equipment;

3. The individual bears the principal burdens of the operating costs, including fuel, repairs, supplies, vehicle insurance, and personal expenses while on the road;

4. The individual is responsible for supplying the necessary personal services to operate the equipment;

5. The individual's compensation is based on factors related to the work performed including a percentage of any schedule of rates or lawfully published tariff and not on the basis of the hours or time expended;

6. The individual generally determines the details and means of performing the services, in conformance with regulatory requirements, operating procedures of the carrier and specifications of the shipper; and

7. The individual enters into a contract that specifies the relationship to be that of an independent contractor and not that of an employee.

B. No such owner-operator or lessee who qualifies under the criteria set forth in subsection A of this section shall be considered by the Commission to be an employee covered by this title for any services performed prior to or after January 1, 1987. Taxes paid or benefits collected prior to January 1, 1987, that would be affected by the provisions of this section, shall not be subject to refund.

1987, c. 539.
Va. Code Ann. § 60.2-527 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-527
Tax rate of certain foreign contractors
Status: in_force

A. For each calendar year, the tax rate of each foreign contractor doing business in Virginia shall be the maximum rate allowable by law for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530 .

B. As used in this section, "foreign contractor" means (i) an out-of-state "contractor" as defined in § 54.1-1100 or (ii) an out-of-state "highway contractor" engaged in the type of contracting activities referred to in § 33.2-1106 , who does not maintain a principal place of business in Virginia as determined by the Commission, except that such employer need not be a member of any highway contractors association. Such determination by the Commission shall be final and not subject to judicial review.

1982, c. 200, § 60.1-79.1; 1984, c. 468; 1986, c. 480.
Va. Code Ann. § 60.2-634 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-634
Receiving back pay after reinstatement
Status: in_force

Whenever the Commission finds that a discharged employee has received back pay at his customary wage rate from his employer after reinstatement such employee shall be liable to repay any benefits paid to such person during the time he was unemployed. When such an employee is liable to repay benefits to the Commission, such sum shall be collectible without interest by civil action in the name of the Commission.

Code 1950, § 60-116; 1962, c. 138; 1968, c. 738, § 60.1-133; 1974, c. 466; 1986, c. 480.
Va. Code Ann. § 60.2-637 — Virginia Code / Title 60.2 / Chapter 6 / Article 6 / Section 60.2-637
Notice of penalties for false or misleading statements
Status: in_force

A. The Commission shall provide to each claimant notices of the sanctions to which the claimant is subject as a consequence of providing false or misleading statements to obtain unemployment benefits. The notices shall, at a minimum, (i) identify the penalties and sanctions to which any person is liable as a result of providing false or misleading statements to obtain benefits; (ii) inform the claimant that making a false statement or representation knowing it to be false or knowingly failing to disclose a material fact, with intent to obtain or increase any benefit or other payment under this title, is punishable as a Class 1 misdemeanor; and (iii) provide a summary of all remedies available to the Commission to collect overpayments made to a claimant as a result of his making false or misleading statements to obtain benefits.

B. The notices required by subsection A shall be included with the written statement advising claimants of their benefit rights and responsibilities that is provided by the Commission to claimants following the filing of the initial claim. In addition, the notices shall be provided to claimants at the time of the filing of initial and weekly claims by the same medium, including telephone or the Internet, that is used by the claimant to file his claim.

C. The failure of the claimant to receive any of the notices set out in subsection A shall not constitute a defense to any criminal prosecution for unemployment insurance fraud under § 60.2-632 , to an administrative fraud disqualification under subdivision 4 of § 60.2-618 , or to any overpayment of benefits under § 60.2-633 that the claimant would be required to repay as a result of the fraudulent act or acts.

2013, c. 740 .
Va. Code Ann. § 60.2-111 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-111
Duties and powers of Commission; reporting requirements
Status: in_force

A. It shall be the duty of the Commission to administer this title. The Commission may establish separate divisions as necessary to carry out the duties and powers prescribed by this section. It shall have power and authority to adopt, amend, or rescind such rules and regulations, to employ such persons, make such expenditures, require such reports, make such investigations, and take such other action, including the appointment of advisory groups, as it deems necessary or suitable to that end. Such rules and regulations shall be subject to the provisions of Chapter 40 (§ 2.2-4000 et seq.) of Title 2.2, except as to the subject matter of subdivisions 2 and 3 of § 60.2-515 , which shall become effective in the manner prescribed by § 2.2-4103 . The Commission shall determine its own organization and methods of procedure in accordance with provisions of this title, and shall have an official seal which shall be judicially noticed. In the discharge of the duties imposed by this title, the Commissioner shall have the authority to authorize any attorney employed by the Commission to have the power to issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with the investigation or adjudication of any disputed claim or the administration of this title. Any party who disputes such subpoena may file a motion to quash any subpoena issued pursuant to this section prior to the date production is required in a miscellaneous action in a circuit court for which such motion shall be given priority on the docket.

B. The Commission shall take all necessary steps to maintain a solvent trust fund financed through equitable employer taxes that provides temporary partial income replacement to involuntarily unemployed covered workers.

C. The Commission shall prepare an annual balance sheet of the moneys in the fund and in the Unemployment Trust Fund to the credit of the Commonwealth in which there shall be provided, if possible, a reserve against the liability in future years to pay benefits in excess of the then-current taxes. That reserve shall be set up by the Commission in accordance with accepted actuarial principles on the basis of statistics of employment, business activity, and other relevant factors for the longest possible period. Whenever the Commission believes that a change in tax or benefit rates is necessary to protect the solvency of the Fund, it shall promptly so inform the Governor and the General Assembly and make recommendations with respect thereto.

D. In preparing the annual balance sheet required by subsection C, the Commission shall regularly track metrics related to unemployment insurance benefits, establish a mechanism to help assess the adequacy of benefits, and examine metrics related to recipiency, average benefit levels, and benefit income replacement ratios. The annual balance sheet shall include the following calculations: (i) the average unemployment insurance benefit levels, (ii) the average income replacement of unemployment insurance benefits, and (iii) the recipiency rate for unemployment insurance benefits in the Commonwealth.

E. The Commission, as part of its biennial strategic plan submitted to the Department of Planning and Budget, shall develop and maintain a comprehensive unemployment insurance Resiliency Plan that describes specific actions the Commission will take, depending on the level of increase in unemployment insurance (UI) claims, to address staffing, communications, and other relevant aspects of operations to ensure continued efficient and effective administration of the UI program. The Resiliency Plan shall include proposed actions consistent with the following objectives to effectively prepare for periods of high unemployment:

1. Develop specific strategies or steps the Commission will take to modify staffing levels in response to incidents that increase UI program demand. These strategies or steps shall (i) include a staffing plan for varying levels of UI workload volume, (ii) cover several scenarios that may affect UI assistance services, (iii) explain how existing staff would be reallocated to high-priority functions in response to high demand, and (iv) describe how the Commission's hiring process will be streamlined to fill key vacant positions such as adjudication and appeals staff.

2. Develop specific strategies or steps the Commission will take to modify policies, procedures, or processes in response to high demands on its services.

3. Outline a strategy for clearly communicating key UI program changes to customers. This strategy shall indicate which staff will be responsible for different types of communications and include several communications goals, such as clearly conveying UI program and policy changes.

4. Outline a strategy for clearly communicating important UI information to Commission staff, the public, and the General Assembly.

5. Formalize a policy for prioritizing and assigning claims for adjudication during periods of high claims volume. This policy shall detail how prioritization may change in response to claims volume and state that the policy of the Commission is to generally prioritize resolving older claims before newer claims.

6. Identify other tactical actions to be taken to ensure the continuity of UI claims processing and customer service.

Code 1950, § 60-29; 1968, c. 738, § 60.1-34; 1977, c. 445; 1984, c. 734; 1986, c. 480; 2022, cc. 716 , 754 ; 2023, cc. 102 , 103 , 624 , 625 .
Va. Code Ann. § 60.2-507 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-507
Financing of benefits to employees of governmental entities
Status: in_force

A. Any governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 shall be permitted to join with one or more other governmental entities to form a joint account in accordance with regulations prescribed by the Commission.

B. Each governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 and each joint account formed pursuant to subsection A of this section may elect to finance benefits to its employees by either taxes as set forth in §§ 60.2-526 through 60.2-533 , or payments in lieu of taxes. Any such election to make payments in lieu of taxes shall be made in accordance with the provisions of subdivisions 1, 2 and 4 of subsection B of § 60.2-501 . Termination of such election to make payments in lieu of taxes shall be made in accordance with subdivision 3 of subsection B of § 60.2-501 .

C. If the election to make payments in lieu of taxes is exercised, payments shall be in an amount equivalent to the full amount of regular and extended benefits paid that is attributable to service in the employ of such governmental entity. If benefits paid to an individual are based on wages paid by more than one employer and one or more 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 determined in accordance with the provisions of § 60.2-504 . Notwithstanding the provisions of this subsection, if the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the governmental entity shall be liable for any payment made to the claimant during or prior to the appeal process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting.

D. Payments in lieu of taxes by governmental entities as set forth in this section shall be made at such times and in such manner as the Commission may determine and prescribe by regulation.

1977, c. 330, § 60.1-89.2; 1979, c. 634; 1981, c. 248; 1986, c. 480.
Va. Code Ann. § 60.2-716 — Virginia Code / Title 60.2 / Chapter 7 / Section 60.2-716
Benefits
Status: in_force

A. The short-time compensation weekly benefit amount shall be the product of the regular weekly unemployment compensation amount for a week of total unemployment multiplied by the percentage of reduction in the individual's usual weekly hours of work.

B. An individual may be eligible for short-time compensation or unemployment compensation, as appropriate, except that (i) no individual shall be eligible for combined benefits in any benefit year in an amount more than the maximum entitlement established for regular unemployment compensation and (ii) no individual shall be paid short-time compensation benefits for more than 26 weeks under a plan.

C. Provisions applicable to unemployment compensation claimants shall apply to short-time compensation claimants to the extent that they are not inconsistent with the Program's provisions. An individual who files an initial claim for short-time compensation benefits shall receive a monetary determination.

D. An employee who is not provided any work during a week by the short-time compensation employer, or any other employer, and who is otherwise eligible for unemployment compensation shall be eligible for the amount of regular unemployment compensation to which he would otherwise be eligible.

E. An employee who is not provided any work by the short-time compensation employer during a week, but who works for another employer and is otherwise eligible, may be paid unemployment compensation for that week subject to the disqualifying income and other provisions applicable to claims for regular compensation.

F. An employee who has received all of the short-time compensation or combined unemployment compensation and short-time compensation available in a benefit year shall be considered an exhaustee for purposes of extended benefits and, if otherwise eligible under those provisions, shall be eligible to receive extended benefits.

2020, c. 1261 .
Va. Code Ann. § 60.2-121.3 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-121.3
Unemployment Compensation Ombudsman; established; responsibilities
Status: in_force

A. The Commission shall create the Office of the Unemployment Compensation Ombudsman (the Office) and shall appoint an Unemployment Compensation Ombudsman to head the Office. The Unemployment Compensation Ombudsman shall provide neutral educational information and assistance to, shall protect the interests of, and shall ensure that due process is afforded to all persons seeking assistance in (i) appeals proceedings brought pursuant to Chapter 6 (§ 60.2-600 et seq.) and (ii) any other matter related to unemployment compensation under this title. Subject to annual appropriations, the Unemployment Compensation Ombudsman shall employ sufficient personnel to carry out the duties and powers prescribed by this section. The Unemployment Compensation Ombudsman and personnel of the Office shall carry out their duties with impartiality and shall not serve as an advocate for any person or provide legal advice.

B. The Unemployment Compensation Ombudsman shall maintain data on inquiries received related to the unemployment compensation process, the types of assistance requested, and actions taken and the disposition of each such matter. The Unemployment Compensation Ombudsman shall report information summarizing this data, including outcomes of individual cases, without disclosing individual-level identifying data, to the Commission at least once annually. The Unemployment Compensation Ombudsman shall carry out any additional activities as the Commission determines to be appropriate.

C. All memoranda, work products, and other materials contained in the case files of the Unemployment Compensation Ombudsman and personnel of the Office shall be confidential. Any communication between the Unemployment Compensation Ombudsman and personnel of the Office and a person receiving assistance that is made during or in connection with the provision of services of the Unemployment Compensation Ombudsman and personnel of the Office shall be confidential. Confidential materials and communications shall not be subject to disclosure and shall not be admissible in any judicial or administrative proceeding except where (i) a threat to inflict bodily injury is made; (ii) communications are intentionally used to plan, attempt to commit, or commit a crime or conceal an ongoing crime; (iii) a complaint is made against the Unemployment Compensation Ombudsman or personnel of the Office by a person receiving assistance to the extent necessary for the complainant to prove misconduct or the Unemployment Compensation Ombudsman or personnel of the Office to defend against such complaint; or (iv) communications are sought or offered to prove or disprove a claim or complaint of misconduct or malpractice filed against the legal representative of a person who received assistance from the Unemployment Compensation Ombudsman or personnel of the Office. Confidential materials and communications as described in this section are not subject to mandatory disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.).

D. The Unemployment Compensation Ombudsman and personnel of the Office shall be immune from civil liability in their performance of the duties specified in this section.

2022, cc. 716 , 754 .
Va. Code Ann. § 60.2-302 — Virginia Code / Title 60.2 / Chapter 3 / Article 1 / Section 60.2-302
Benefit account; requisitions from federal Unemployment Trust Fund
Status: in_force

Moneys shall be requisitioned from this Commonwealth's account in the Unemployment Trust Fund solely for the payment of benefits and in accordance with regulations prescribed by the Commission, except that money credited to this Commonwealth's account, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), shall be used exclusively as provided in § 60.2-305 . The Commission shall requisition from the Unemployment Trust Fund such amounts, not exceeding the amount standing to its credit, as it deems necessary for the payment of benefits for a reasonable future period. Upon receipt of such amounts, the same shall be paid into the state treasury to the credit of the benefit account, and shall be used solely to pay the benefits provided for in this title. Any balance of moneys requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account, including undeliverable payments, after the expiration of the period for which such sums were requisitioned shall either (i) be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or (ii) in the discretion of the Commission, be paid over to the Secretary of the Treasury of the United States, as provided in § 60.2-301 . All benefits shall be paid through public employment offices provided for in this title.

Code 1950, § 60-92; 1960, c. 54; 1968, c. 738, § 60.1-108; 1986, c. 480; 1993, c. 249.
Va. Code Ann. § 60.2-803 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-803
Duration of benefits
Status: in_force

A. Family and medical leave benefits shall be payable under § 60.2-801 for a maximum of 12 weeks in a benefit year for any covered individual.

B. Family and medical leave benefits shall be payable to a covered individual starting the first calendar day in a benefit year that such covered individual meets the eligibility requirements of § 60.2-802 .

C. The first payment of family and medical leave benefits shall be made to a covered individual no later than two weeks after (i) the Commission has approved an initial claim pursuant to this chapter or (ii) the duration of leave pursuant to an approved claim pursuant to this chapter has commenced, whichever occurs later. Subsequent payments shall be made at least every two weeks thereafter.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-536.4 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-536.4
Interpretation
Status: in_force

The provisions of §§ 60.2-536.1 through 60.2-536.3 shall be interpreted and applied in such a manner as to meet the requirements contained in Public Law 108-295.

2005, cc. 47 , 91 .
Va. Code Ann. § 60.2-502 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-502
Bonding of nonprofit organizations
Status: in_force

A. In the discretion of the Commission, any nonprofit organization that elects to become liable for payments in lieu of taxes shall be required within thirty days after the effective date of its election (i) to execute and file with the Commission a surety bond approved by the Commission or (ii) to deposit with the Commission money or securities. The amount of such bond or deposit shall be determined in accordance with the provisions of this section.

B. The amount of the bond or deposit required by this section shall be a percentage, determined by the Commission, of the organization's taxable wages paid for employment as defined in subdivision 4 of subsection A of § 60.2-213 for the four calendar quarters immediately preceding the effective date of the election, the renewal date in the case of a bond, or the biennial anniversary of the effective date of election in the case of a deposit of money or securities, whichever date is most recent and applicable. If the nonprofit organization did not pay wages in each of such four calendar quarters, the amount of the bond or deposit shall be as determined by the Commission.

C. Any bond deposited under this section shall be in force for a period of not less than two taxable years and shall be renewed with the approval of the Commission, at such time as the Commission may prescribe, but not less frequently than at two-year intervals as long as the organization continues to be liable for payments in lieu of taxes. The Commission shall require adjustments to be made in a previously filed bond as it deems appropriate. If the bond is to be increased, the adjusted bond shall be filed by the organization within thirty days of the date notice of the required adjustment was mailed or otherwise delivered to it. Failure by any organization covered by such bond to pay the full amount of payments in lieu of taxes when due, together with any applicable interest and penalties provided for in subdivision 6 of subsection C of § 60.2-501 , shall render the surety liable on such bond to the extent of the bond, as though the surety was such organization.

D. Any deposit of money or securities made in accordance with this section shall be retained by the Commission in an escrow account until liability under the election is terminated, at which time it shall be returned to the organization, less any deductions as hereinafter provided. The Commission may deduct from the money deposited under this section by a nonprofit organization or sell the securities it has so deposited to the extent necessary to satisfy any due and unpaid payments in lieu of taxes and any applicable interest and penalties provided for in subdivision 6 of subsection C of § 60.2-501 . The Commission shall require the organization within thirty days following any deduction from a money deposit or sale of deposited securities under the provisions of this subsection to deposit sufficient additional money or securities to make whole the organization's deposit at the prior level. Any cash remaining from the sale of such securities shall be a part of the organization's escrow account. The Commission may review the adequacy of the deposit made by any organization. If, as a result of such review, it determines that an adjustment is necessary, the organization shall be required to make additional deposit within thirty days of written notice of the determination or the Commission shall return to it such portion of the deposit as it no longer considers necessary, whichever action is appropriate. Disposition of income from securities held in escrow shall be governed by the applicable provisions of the state law.

E. If any nonprofit organization fails to file a bond or make a deposit, or to file a bond in an increased amount or to increase or make whole the amount of a previously made deposit, as provided under this subsection, the Commission may terminate such organization's election to make payments in lieu of taxes and such termination shall continue for not less than the four consecutive calendar quarter period beginning with the quarter in which such termination becomes effective; however, the Commission may extend for good cause the applicable filing, deposit or adjustment period by not more than thirty days.

1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
Va. Code Ann. § 60.2-114 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-114
Records and reports
Status: in_force

A. Each employing unit shall keep true and accurate work records, containing such information as the Commission may prescribe. Such records shall be open to inspection and be subject to being copied by the Commission or its authorized representatives at any reasonable time and as often as may be necessary. The Commission may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which the Commission deems necessary for the effective administration of this title. Information thus obtained shall not be published or be open to public inspection, other than to public employees in the performance of their public duties, in any manner revealing the employing unit's identity, except as the Commissioner or his delegates deem appropriate, nor shall such information 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. However, any claimant at a hearing before an appeal tribunal or the Commission shall be supplied with information from such records to the extent necessary for the proper presentation of his claim. Notwithstanding other provisions of this section, the Commissioner, or his delegate, may, in his discretion, reveal information when such communication is not inconsistent with the proper administration of this title.

B. Notwithstanding the provisions of subsection A, 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 the Division of Child Support Enforcement of the Department of Social Services for their use as necessary for the purposes of the National Directory of New Hires established under § 453(i) of the Social Security Act.

C. Notwithstanding the provisions of subsection A, the Commission shall, upon written request, furnish:

1. Any agency or political subdivision of the Commonwealth, or its designated agent, 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;

2. The Virginia Economic Development Partnership Authority such information as it may require to facilitate the administration and enforcement by the Authority of performance agreements with businesses that have received incentive awards. Any information provided to the Authority under this subdivision shall be confidential pursuant to 20 C.F.R. Part 603 and shall only be disclosed to members of the Authority who are public officials or employees of the Authority for the performance of their official duties. No public official or employee shall redisclose any confidential information obtained pursuant to this subdivision to nonlegislative citizen members of the Authority or to the public. Any information so provided shall be used by the Authority solely for the purpose of verifying employment and wage claims of those businesses that have received incentive awards;

3. (Expires July 1, 2027) An arresting official such information as he may require to comply with the provisions of § 19.2-83.1 . Such information shall not be published or used in any administrative or judicial proceeding; and

4. The Virginia Port Authority such information as it may require to facilitate the administration and enforcement by the Authority of performance agreements with businesses that have received incentive awards. Any information provided to the Authority under this subdivision shall be confidential pursuant to 20 C.F.R. Part 603 and shall only be disclosed to members of the Authority who are public officials or employees of the Authority for the performance of their official duties. No public official or employee shall redisclose any confidential information obtained pursuant to this subdivision to nonlegislative citizen members of the Authority or to the public. Any information so provided shall be used by the Authority solely for the purpose of verifying employment and wage claims of those businesses that have received incentive awards.

D. Each employing unit shall report to the Virginia New Hire Reporting Center the employment of any newly hired employee in compliance with § 63.2-1946 .

E. Any member or employee of the Commission and any member, employee, or agent of any agency or political subdivision of the Commonwealth who violates any provision of this section shall be guilty of a Class 2 misdemeanor.

Code 1950, § 60-35; 1968, c. 738, § 60.1-40; 1972, c. 764; 1986, c. 480; 1988, c. 766; 1993, cc. 246, 806; 1996, c. 220 ; 1997, c. 385 ; 1998, cc. 91 , 108 , 745 ; 2003, c. 721 ; 2013, c. 329 ; 2017, cc. 804 , 824 ; 2023, cc. 282 , 283 ; 2024, c. 215 .
Va. Code Ann. § 60.2-506 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-506
Financing of benefits to state employees
Status: in_force

A. The Commonwealth of Virginia shall have the option to:

1. Treat all of its branches of government and all of its instrumentalities as one employer;

2. Treat each branch of government, judicial, executive, and legislative, as an individual employer; or

3. Treat each of its instrumentalities as an individual employer.

4. The option described herein shall be exercised by the Governor.

B. If the option contained in subdivision 1 of subsection A of this section is exercised, the Commonwealth may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533 , or payments in lieu of taxes.

C. If the option contained in either subdivision 2 or 3 of subsection A of this section is exercised, each such individual employer may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533 , or payments in lieu of taxes.

D. If the election to make payments in lieu of taxes is exercised, payments shall be made into the fund in an amount equivalent to the amount of regular and extended benefits paid that is attributable to service in the employ of the Commonwealth. If benefits paid to an individual are based on wages paid by more than one employer and one or more 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 determined in accordance with the provisions of § 60.2-504 .

E. Payments made in lieu of taxes by the Commonwealth into the Unemployment Trust Fund shall be made at such times and in such manner as the Commission may determine and prescribe.

1971, Ex. Sess., c. 235, § 60.1-89.1; 1977, c. 330; 1979, c. 634; 1986, c. 480.
Va. Code Ann. § 60.2-537 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-537
Reduced tax rate permissible under federal amendment
Status: in_force

Notwithstanding the provisions of §§ 60.2-500 through 60.2-536 , if § 3303 of the Internal Revenue Code is amended so as to allow an additional credit under § 3302 (b) of the Internal Revenue Code to employers not otherwise eligible for a reduced rate by reason of the lapse of insufficient time since first becoming subject to this title, the Commission, by a regulation promulgated under § 60.2-111 , shall fix and determine the tax rate of all such employers at such reduced rate as shall then be permissible under such federal amendment.

Code 1950, § 60-76.1; 1956, c. 440; 1968, c. 738, § 60.1-90; 1986, c. 480.
Va. Code Ann. § 60.2-228 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-228
American vessel and American aircraft
Status: in_force

The term "American vessel" means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. The term "American aircraft" means an aircraft registered under the laws of the United States.

Code 1950, § 60-21.1; 1962, c. 71; 1968, c. 738, § 60.1-25; 1986, c. 480.
Va. Code Ann. § 60.2-108 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-108
The Commission; appointment, term of office and compensation of Commissioner
Status: in_force

The Virginia Employment Commission shall consist of one Commissioner, who shall be appointed by the Governor for a term of four years, subject to confirmation by the General Assembly, if in session when such appointment is made, and if not in session, then at its next succeeding session. Appointments to fill vacancies shall be for the unexpired terms. The Commissioner may be suspended or removed by the Governor at his pleasure, and he shall receive such compensation as may be provided in accordance with law.

Code 1950, § 60-26; 1960, c. 136; 1968, c. 738, § 60.1-31; 1986, c. 480.
Va. Code Ann. § 60.2-519 — Virginia Code / Title 60.2 / Chapter 5 / Article 3 / Section 60.2-519
Interest on past-due taxes
Status: in_force

Taxes unpaid on the date on which they are due and payable, as prescribed by the Commission pursuant to § 60.2-511 , 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 article shall be paid into the Special Unemployment Compensation Administration Fund continued by § 60.2-314 .

Code 1950, § 60-77; 1968, c. 738, § 60.1-92; 1982, c. 363; 1986, c. 480.
Va. Code Ann. § 60.2-226 — Virginia Code / Title 60.2 / Chapter 2 / Section 60.2-226
Unemployment
Status: in_force

A. An individual shall be deemed "unemployed" in any week during which he performs no services and with respect to which no wages are payable to him, or in any week of less than full-time work if the wages payable to him with respect to such week are less than the total of his weekly benefit amount and the income disregard amount specified in § 60.2-603 . Wages shall be deemed payable to an individual with respect to any week for which wages are due. An individual's week of unemployment shall be deemed to commence only after his registration at an employment office, except as the Commission may by regulation otherwise prescribe.

B. Notwithstanding any other provisions of this title, no individual shall be deemed unemployed with respect to any week he earns less than his weekly benefit amount solely because he did not work on a legal holiday as defined in § 2.2-3300 .

Code 1950, § 60-20; 1954, c. 203; 1956, c. 440; 1968, c. 738, § 60.1-23; 1980, c. 463; 1986, c. 480; 1992, c. 5; 2025, c. 515 .
Va. Code Ann. § 60.2-528.1 — Virginia Code / Title 60.2 / Chapter 5 / Article 4 / Section 60.2-528.1
Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information
Status: in_force

A. As used in this section, unless the context requires a different meaning:

"Employer," with regard to the timeliness and adequacy of responses, includes an agent of the employer used by the employer to respond to the Commission on the employer's behalf; however, an employer's agent's failure to respond timely or adequately to requests for information with regard to claims involving the agent's other clients shall not be used in determining whether the employer has established a pattern of failing to respond timely or adequately to written requests for information.

"Erroneous payment" means a payment of benefits under this title made prior to a determination by the Commission that the claimant is not eligible or qualified for the benefits paid.

"Information relating to a claim" means information material to a determination or decision by the Commission relating to the payment of benefits under this title, including separation information and information required by the Commission for the establishment of a claim for compensation and information about wages, days, and hours worked.

"Review period" means the 48 consecutive calendar month period ending on the June 30 that precedes the Commission's next annual calculation of the employer's benefit ratio pursuant to subdivision A 1 a of § 60.2-530 .

"Written request" includes a request sent electronically.

B. An employer's account shall not be relieved of charges relating to an erroneous payment if the Commission determines that the employer has failed to respond timely or adequately to a written request by the Commission for information relating to the claim and the employer has established a pattern of failing to respond timely or adequately to written requests by the Commission for information relating to claims.

C. For purposes of this section, an employer's response to a written request by the Commission for information relating to a claim shall be deemed not to be:

1. "Adequate" if it fails to provide sufficient material facts to enable the Commission to make a correct determination regarding a claim for benefits; however, (i) a response shall not be deemed inadequate if the Commission failed to request the necessary information or if information is provided in a format other than as requested, provided that the information is capable of being read by the recipient, and (ii) there shall be a rebuttable presumption that an employer that participates in a fact-finding interview or responds fully to the questions set out on the written request for information has provided an adequate response; or

2. "Timely" if it is not made within 10 calendar days after the delivery or mailing of the Commission's request for information.

D. An employer shall be deemed to have established a pattern of failing to respond timely or adequately to written requests for information relating to claims if the Commission determines that the employer has failed to respond timely or adequately to a written request for information relating to a claim on three or more occasions within the applicable review period. The Commission shall not find that an employer has established a pattern of failing to respond timely or adequately to written requests for information relating to claims unless the Commission has provided the employer with the notices required pursuant to subsection E. The Commission shall include in any written request for information from an employer notice of (i) the deadline to provide a timely response, (ii) the requirement to provide an adequate response, and (iii) the consequences of such employer's failure to provide such timely and adequate response.

E. The Commission shall provide the employer with a written notice following each instance in which the employer fails to respond timely or adequately to a written request for information relating to a claim. Each such notice shall be electronically delivered, including delivery through the Employer Self-Service Tax System website maintained by the Commission, or mailed to the employer and shall advise the employer of the implications of the employer's failure to respond timely or adequately to written requests for such information. The Commission shall (i) provide employers who are not registered for a State Information Data Exchange System E-Response or System Integration Account in Virginia with the option to elect delivery of such notices to a designated mailing address and (ii) ensure such notices are delivered to a physical or electronic mailing address customarily used by the employer's designated attorney or authorized representative for unemployment insurance claim matters.

F. 1. Upon the Commission's second determination within the applicable review period that an employer failed to respond timely or adequately to a written request for information relating to a claim, the Commission shall assess upon the employer a civil penalty of $100. A copy of the notice of assessment of a civil penalty shall be delivered or mailed to the employer with the notice of the employer's second such failure as required pursuant to subsection E. Civil penalties collected pursuant to this subsection shall be paid into the Special Unemployment Compensation Administration Fund established pursuant to § 60.2-314 . The Commission may compromise, settle, and adjust any such penalty as authorized by § 60.2-521 .

2. Upon the Commission's third determination, and for each subsequent determination, within the applicable review period that an employer failed to respond timely or adequately to a written request for information relating to a claim, the employer shall be considered to have waived all rights in connection with the claim, including participation and appeal rights otherwise available pursuant to Article 5 (§ 60.2-619 et seq.) of Chapter 6, unless the employer demonstrates to the Commission that good cause exists for such failure.

G. An employer shall not be found to have failed to respond timely or adequately to a written request by the Commission for information relating to a claim if the Commission finds good cause for such failure. The Commission may not find good cause for an employer's failure to respond timely or adequately to such a written request unless the failure is due to compelling and necessitous circumstances beyond the employer's control. The Commission shall find good cause for an employer's failure to respond timely or adequately to such a written request if the employer demonstrates that the Commission (i) did not deliver such request to the physical or electronic mailing address specified in writing by the employer for unemployment insurance claim matters or (ii) did not deliver such request to the employer's designated attorney or authorized representative for unemployment insurance claim matters.

H. If the Commission has determined that an employer has established a pattern of failing to respond timely or adequately to written requests for information relating to claims, such determination shall remain in effect until the end of the applicable review period. Any benefit charges for an erroneous payment that the Commission has determined are not to be relieved from the employer's account pursuant to subsection B shall remain chargeable to the employer's account through the period ending on the fourth June 30 following the Commission's determination.

I. The costs of benefits charged to any governmental entity, Indian tribe, or nonprofit entity that is a reimbursable employing unit under this title shall not include any credits of benefit overpayments actually collected by the Commission if the Commission finds that the entity or its agent was at fault for failing to respond timely or adequately to a written request for information relating to a claim and the entity or agent has established a pattern of failing to respond timely or adequately to such requests.

J. If the erroneous payment results from a combined-wage claim, the determination of noncharging for the combined-wage claim shall be made by the paying state. If the response from the employer does not meet the criteria established by the paying state for an adequate or timely response, the paying state shall promptly notify the transferring state of its determination, and the employer shall be appropriately charged.

K. This section applies to erroneous payments established on or after July 7, 2013.

2013, c. 771 ; 2024, cc. 165 , 236 .
Va. Code Ann. § 60.2-812 — Virginia Code / Title 60.2 / Chapter 8 / Section 60.2-812
Appeals
Status: in_force

A. The Commissioner shall establish a system for appeals within 90 days of a denial of a claim for family and medical leave benefits.

B. Judicial review of any decision with respect to family and medical leave benefits shall be permitted in a court of competent jurisdiction after a party aggrieved thereby has exhausted all administrative remedies established by the Commissioner.

C. The Commissioner shall implement procedures to ensure confidentiality of all information related to any claims filed or appeals taken to the maximum extent permitted by applicable laws.

2026, cc. 981 , 1093 .
Va. Code Ann. § 60.2-104 — Virginia Code / Title 60.2 / Chapter 1 / Article 1 / Section 60.2-104
Reservation of right to amend or repeal
Status: in_force

The General Assembly reserves the right to amend or repeal all or any part of this title at any time. There shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges, or immunities conferred by this title or by acts done pursuant thereto shall exist subject to the power of the General Assembly to amend or repeal this title at any time.

Code 1950, § 60-25.1; 1954, c. 203; 1968, c. 738, § 60.1-30; 1986, c. 480.
Va. Code Ann. § 60.2-400 — Virginia Code / Title 60.2 / Chapter 4 / Section 60.2-400
Repealed
Status: repealed

Repealed by Acts 2023, cc. 624 , 625 , cl. 2, effective July 1, 2023.
Va. Code Ann. § 60.2-629 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-629
Redetermination of claims
Status: in_force

Notwithstanding any other provisions of this title, the Commission may, at any time within one year from the date the deputy's determination becomes final pursuant to § 60.2-619 , redetermine any monetary determination issued by a deputy from which no appeal was taken by the claimant. Notice of any such redetermination shall be given promptly to the interested parties, and an appeal from such redetermination may be filed within the time and in the manner prescribed for an appeal from any original determination. If no such appeal is filed such redetermination shall be final. Any redetermination hereunder shall be limited to monetary determinations containing (i) an error in computation or (ii) newly discovered wages of the claimant pertinent to such determination.

Code 1950, § 60-56; 1968, c. 738, § 60.1-68; 1986, c. 480.
Va. Code Ann. § 60.2-318 — Virginia Code / Title 60.2 / Chapter 3 / Article 4 / Section 60.2-318
Repealed
Status: repealed

Repealed by Acts 2004, c. 872 .
Va. Code Ann. § 60.2-113.1 — Virginia Code / Title 60.2 / Chapter 1 / Article 2 / Section 60.2-113.1
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. § 60.2-510 — Virginia Code / Title 60.2 / Chapter 5 / Article 1 / Section 60.2-510
Election as to coverage
Status: in_force

A. Any employing unit, not otherwise subject to this title, which files with the Commission its written election to become an employer subject to this title for not less than two calendar years, shall, with the written approval of the Commission, become an employer subject to this title to the same extent as all other employers. Such employer shall be subject as of January 1 of the calendar year for which such election is approved, and shall cease to be subject as of January 1 of any calendar year subsequent to such two calendar years if it has filed with the Commission a written notice to that effect. However, the Commission may, on its own motion, and after ten days' written notice mailed to such employing unit at its last known address, without regard to the two-year calendar period, revoke such written approval. As of the date of such revocation, such employing unit shall cease to be an employer.

B. Any employing unit for which services are performed which do not constitute employment as defined in this title may file with the Commission a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the Commission's written approval, such services shall be deemed to constitute employment subject to this title from the date stated in such approval. Such services shall cease to be deemed employment subject thereto as of January 1 of any calendar year subsequent to such two calendar years, only if at least thirty days prior to such January 1 such employing unit has filed with the Commission a written notice to that effect.

Code 1950, § 60-84; 1968, c. 738, § 60.1-100; 1971, Ex. Sess., c. 235; 1974, c. 660; 1977, c. 330; 1986, c. 480.
Va. Code Ann. § 60.2-626 — Virginia Code / Title 60.2 / Chapter 6 / Article 5 / Section 60.2-626
Oaths and witnesses; subpoenas
Status: in_force

In the discharge of the duties imposed by this title, the chairman of an appeal tribunal and any duly authorized representative or member of the Commission shall have power to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with a disputed claim or the administration of this title.

Code 1950, § 60-36; 1968, c. 738, § 60.1-41; 1986, c. 480.
Va. Code Ann. § 60.2-313 — Virginia Code / Title 60.2 / Chapter 3 / Article 2 / Section 60.2-313
Expenses incurred by Auditor of Public Accounts, Comptroller and State Treasurer
Status: in_force

All expenses incurred by the Auditor of Public Accounts in auditing the books, records and accounts of the Commission and in rendering other services to the Commission and all expense incurred by the Comptroller and the State Treasurer in performing the services required by this title, may be treated as administrative expenses of the Commission and accordingly paid by the Commission.

Code 1950, § 60-101; 1968, c. 738, § 60.1-118; 1986, c. 480.