Code of Virginia - Title 60.2 Unemployment Compensation - Chapter 2 Definitions
- 60.2-200 Definitions generally
As used in this title, unless the context clearly requires otherwise, the terms defined in this chapter shall have the meanings there ascribed to them. ...
- 60.2-201 Agricultural labor
A. The term "agricultural labor" includes all service performed: 1. On a farm, in the employ of any person, in connection with cultivating the soil, ...
- 60.2-202 Annual payroll
"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 ...
- 60.2-203 Average annual payroll
"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. ...
- 60.2-204 Base period
"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 ...
- 60.2-205 Benefits
"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. ...
- 60.2-206 Benefit year
"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 ...
- 60.2-207 Calendar quarter
"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, ...
- 60.2-208 Commission
"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 ...
- 60.2-209 Taxes
"Taxes" means the money imposed by and collectible under this title and includes payments in lieu of taxes collectible under §§ 60.2-501 through 60.2-507. (Code ...
- 60.2-210 Employer
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 ...
- 60.2-211 Employing unit
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 ...
- 60.2-212 Employment
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 ...
- 60.2-212.1 Employment; special exclusion
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 ...
- 60.2-212.2 Obtaining a determination or opinion
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 ...
- 60.2-213 Employment with hospital, higher education, state, subdivision, or certain religious or charitable ...
A. "Employment" includes: 1. Service performed by an individual (i) in the employ of this Commonwealth or any of its political subdivisions or instrumentalities or ...
- 60.2-214 Agricultural employment
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 ...
- 60.2-215 Domestic employment
"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 ...
- 60.2-216 Employment outside of United States
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 ...
- 60.2-217 Employment within and without Commonwealth
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 ...
- 60.2-218 Employment taxed by federal law
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 ...
- 60.2-219 Services not included in term "employment."
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 ...
- 60.2-220 Institution of higher education
"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 ...
- 60.2-221 Hospital
"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.) ...
- 60.2-222 Employment office
"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 ...
- 60.2-223 Fund
"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 ...
- 60.2-224 Insured work
"Insured work" means employment for employers. (Code 1950, § 60-17; 1968, c. 738, § 60.1-17; 1986, c. 480.) ...
- 60.2-225 State
"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 ...
- 60.2-226 Unemployment
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 ...
- 60.2-227 Unemployment Compensation Administration Fund
"Unemployment Compensation Administration Fund" means the Unemployment Compensation Administration Fund established by this title, from which administrative expenses under this title shall be paid. (Code ...
- 60.2-228 American vessel and American aircraft
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 ...
- 60.2-229 Wages
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 ...
- 60.2-230 Week
"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 ...
- 60.2-231 Certain federal acts and statutes defined
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 ...
Last modified: April 3, 2009