Title 60.2, Unemployment Compensation

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

"Benefit year" with respect to any individual means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits except that the benefit year shall be fifty-three weeks if filing of a new valid claim …

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

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

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

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 s…

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 …

A. "Employment" means: 1. Any service including service in interstate commerce, performed for remuneration or under any contract of hire, written or oral, express or implied; and 2. Any service, of whatever nature, performed by an individual for any employing unit, for remunerati…

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…

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.

A. "Employment" includes: 1. Service performed by an individual (i) in the employ of the Commonwealth or any of its political subdivisions or instrumentalities or (ii) in the employ of the Commonwealth and one or more other states or their political subdivisions or instrumentalit…

A. "Employment" includes service performed by an individual in agricultural labor as defined in § 60.2-201 when: 1. Such service is performed for a person who: a. During any calendar quarter in either the current or the preceding calendar year paid wages of $20,000 or more to ind…

"Employment" includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in t…

A. "Employment" includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed "employment" under the provisions of subsections A and B of…

A. The term "employment" shall include an individual's entire service, performed within or both within and without this Commonwealth if: 1. The service is localized in this Commonwealth; or 2. The service is not localized in any state but some of the service is performed in this …

Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219, the term "employment" shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid int…

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 Inte…

"Institution of higher education," for the purposes of this title, means an educational institution which: 1. Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; 2. Is legally autho…

"Hospital" means an institution as defined in §§ 32.1-123 and 37.2-100. 1971, Ex. Sess., c. 235, § 60.1-14.2; 1986, c. 480.

"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 …

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

"Insured work" means employment for employers.

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

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 we…

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

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 employe…

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 …

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

The following federal acts and laws as used in this title shall mean the following: 1. The Federal Unemployment Tax Act shall mean those provisions found in Chapter 23 (26 U.S.C. § 3301 et seq.) of Title 26 of the United States Code. 2. The Federal Internal Revenue Code shall mea…