Title 60.2, Title 60.2. Unemployment Compensation

If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be an amount which bears the same…

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 a…

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 inst…

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 government…

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 § 33…

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

A. Except as otherwise provided in this section and § 60.2-510, an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if: 1. The employer files with the Commission a written application for terminat…

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 thi…

Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in §§ 60.2-212 through 60.2-219, occurring…

A. The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filin…

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 uni…

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 a…

Each employer shall pay taxes equal to the following percentages of wages payable by him with respect to employment: 1. Except as otherwise provided in Article 4 (§ 60.2-525 et seq.) of this chapter, 6.2 percent with respect to employment during the calendar year. Wages payable b…

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

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

A. Any employing unit or any officer or agent of an employing unit or any other person shall be guilty of a Class 1 misdemeanor if it or he: 1. Makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact (i) to prevent or r…

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. In…

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

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

No interest shall be assessed against or collected from any employer upon any taxes which accrued against such employer during the period of active service of such employer in the armed forces of the United States. Any proof of such service satisfactory to the Commission shall be…

If, after notice, any employer defaults in any payment of taxes or payment in lieu of taxes or interest or any penalty assessed pursuant to subsection C of § 60.2-501 and § 60.2-513, the amount due shall be collected by civil action in the name of the Commission. The employer adj…

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 b…

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

A. If within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjustment cannot be made, and the …

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 i…

A. For each calendar year commencing after December 31, 1981, the tax rate of each employer, whose experience rating account has been chargeable with benefits during the most recent twelve completed calendar month period ending on June 30 of the calendar year immediately precedin…

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 us…

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…

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 a…

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.

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

Subject to the provisions of § 60.2-533, the experience rating tax rate for each employer for the calendar year 1982 and subsequent years shall be the percent in the column corresponding to the employer's benefit ratio, except that if the employer's benefit ratio exceeds 6.2 perc…

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

A. As of July 1 of each calendar year, a fund balance factor, rounded to the nearest one-tenth of a percent, shall be determined as follows: The net assets which shall be compared with the "adequate balance" as determined in subsection B of this section, shall be comprised of the…

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

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 …

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 …

A. If an employer shall transfer any trade or business to another employer where, at the time of transfer, there is substantially common ownership, management, or control of the trade or business, then the unemployment experience attributable to the transferred business shall als…

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 ob…

A. If a person knowingly transfers, or attempts to transfer, any trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate, or if a person knowingly advises another person to engage, or attempt to engage, in such transfer, such person shall be…

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.

As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning: "Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved. "Person" shall have the meaning given such term by § …

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 ins…

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 …