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Virginia Administrative Code
Title 16. Labor And Employment
Agency 5. Virginia Employment Commission
Chapter 20. Unemployment Taxes
12/30/2024

16VAC5-20-10. Taxable employers.

A. Taxes shall become due for all taxable employers on the last day of the month following the end of the calendar quarter for which they have accrued. This subsection shall not apply to reimbursable employers, including governmental entities and nonprofit organizations electing coverage under the provisions of §§ 60.2-501 through 60.2-507 of the Code of Virginia.

B. The first tax payment of an employer who becomes liable for taxes in any year shall become due on the next due date following the month in which he became subject to the Act. The first payment of such an employer shall include taxes for all wages payable for each employing unit from the first day of the calendar year.

C. Payment for each calendar quarter shall include taxes for wages payable in all pay periods (weekly, biweekly, semi-monthly, monthly) ending within such calendar quarter.

D. Upon written request of any employer filed with the commission on or before the due date of any tax payment, the commission for good cause may grant in writing an extension of time for the payment of such taxes, but (i) no extension of time shall exceed 30 days, (ii) no extension shall postpone payment beyond the last date for filing tax returns under the Federal Unemployment Tax Act, 26 USC §§ 3302 and 3306, and (iii) interest as provided in § 60.2-519 of the Code of Virginia shall be payable from the original due date as if no extension had been granted.

Statutory Authority

§ 60.2-111 of the Code of Virginia.

Historical Notes

Derived from VR300-01-2 § 1, eff. July 1, 1987; amended, Virginia Register Volume 11, Issue 4, eff. December 14, 1994; Volume 18, Issue 26, eff. November 3, 2002.

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