60.2-500 Determination with respect to whether employing unit is employer; whether services constitute emplo...
A. The Commission may, upon its own motion or upon application of an employing unit, and after not less than 30 days' notice in writing ...

60.2-501 Financing of benefits to employees of nonprofit organizations
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, ...

60.2-502 Bonding of nonprofit organizations
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 ...

60.2-503 Authority to terminate elections
If any nonprofit organization is delinquent in making payments in lieu of taxes as required under subsection C of § 60.2-501, the Commission may terminate ...

60.2-504 Allocation of benefit costs
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 ...

60.2-505 Group accounts
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 ...

60.2-506 Financing of benefits to state employees
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 ...

60.2-507 Financing of benefits to employees of governmental entities
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 ...

60.2-507.1 Financing of benefits to employees of Indian tribes.
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60.2-508 Period of coverage generally
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 ...

60.2-509 Termination of coverage
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 ...

60.2-510 Election as to coverage
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 ...

60.2-511 How and when taxes payable
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 ...

60.2-512 Requiring payroll and tax reports and payment of taxes
A. (Effective until January 1, 2009) The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of ...

60.2-513 Failure of employing unit to file reports; assessment and amount of penalty
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 ...

60.2-514 Limitation on proceeding to establish liability for taxes
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 ...

60.2-515 Amount of taxes; increase of rate
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 ...

60.2-516 Taxes and payments in lieu of taxes not deducted from wages
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 ...

60.2-517 How fractional part of cent computed
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 ...

60.2-518 False statements, etc., by employing units; failure to furnish reports, etc
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 ...

60.2-519 Interest on past-due taxes
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 ...

60.2-519.1 Bad check charge
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 ...

60.2-519.2 Service charge for payment of taxes by certain means
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 ...

60.2-520 Taxes which accrued while employer was in armed forces
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 ...

60.2-521 Collection by civil action; persons subject to civil actions; other remedies; compromise and adjust...
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 ...

60.2-522 Injunction
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 ...

60.2-523 Priorities under legal dissolutions or distributions
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 ...

60.2-524 Refunds
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 ...

60.2-525 Statement of employer's benefit charges and taxes
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 ...

60.2-526 General provisions
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 ...

60.2-527 Tax rate of certain foreign contractors
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 ...

60.2-528 Individual benefit charges
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 ...

60.2-529 Employer's benefit charges
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, ...

60.2-530 Benefit ratio
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, ...

60.2-531 Experience rating tax; table
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 ...

60.2-532 Pool cost charges
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 ...

60.2-533 Fund balance factor
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 ...

60.2-534 Tax rate defined
As used in this article "tax rate" means the tax or percentage of wages payable by an employer with respect to employment. (Code 1950, § ...

60.2-535 Employing unit acquiring business, etc., of another employing unit
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, ...

60.2-536 Review of decision under { 60.2-535
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. ...

60.2-536.1 Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of ra...
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, ...

60.2-536.2 Advisory opinion by the Commission
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 ...

60.2-536.3 Violations; penalties
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 ...

60.2-536.4 Interpretation
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 ...

60.2-536.5 Definitions
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 ...

60.2-537 Reduced tax rate permissible under federal amendment
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 ...

60.2-538 Where employer's taxes are delinquent
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 ...

Code of Virginia - Title 60.2 Unemployment Compensation - Chapter 5 Taxation

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