Virginia Law

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 some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, has or had in its employment at least one individual, irrespective of whether the same individual was in employment in each such day.

B. The term "employer" shall also mean:

1. Any employing unit which acquired 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 to this title;

2. Any employing unit which acquired the organization, trade or business or substantially all the assets thereof, of another employing unit and which, if treated as a single unit with such other employing unit, would be an employer under subsection A of this section;

3. Any employing unit which together with one or more other employing units, is owned or controlled, by legally enforceable means or otherwise, directly or indirectly by the same interests, or which owns or controls one or more other employing units, by legally enforceable means or otherwise, and which if treated as a single unit with such other employing unit, would be an employer under subsection A or B of this section;

4. Any employing unit which having become an employer under subsection A of this section or subdivisions 1, 2, 3, 6, 7 or 8 of this subsection has not, under § 60.2-509, ceased to be an employer subject to this title;

5. For the effective period of its election pursuant to § 60.2-510, any other employing unit which has elected to become fully subject to this title;

6. Any employing unit not an employer by reason of any other subdivision of this section (i) for which, within either the current or preceding calendar year, service is or was performed with respect to which such employing unit is liable for any federal tax against which credit may be taken for taxes required to be paid into a state unemployment fund; or (ii) which, as a condition for approval of this title for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, pursuant to such act, to be an "employer" under this title;

7. Any employing unit for which service in employment, as defined in subdivisions 1 through 3 of subsection A of § 60.2-213, is performed;

8. Any employing unit, for which service in employment, as defined in subdivision 4 of subsection A of § 60.2-213, is performed;

9. For the purposes of subdivision 2 of subsection A of this section and subdivisions 8 and 10 of this subsection if any week includes both December 31 and January 1, the days of that week up to January 1 shall be deemed one calendar week and the days beginning January 1 another such week;

10. Any employing unit for which agricultural labor in employment as defined in § 60.2-214 is performed; or

11. Any employing unit for which domestic service in employment as defined in § 60.2-215 is performed.

C. 1. In determining whether an employing unit for which service other than domestic service is also performed is an employer under subsection A or subdivision 10 of subsection B of this section, the wages earned or the employment of an employee performing domestic service shall not be taken into account.

2. In determining whether an employing unit for which service other than agricultural labor is also performed is an employer under subsection A or subdivision 11 of subsection B of this section, the wages earned or the employment of an employee performing service in agricultural labor shall not be taken into account. If an employing unit is determined an employer of agricultural labor, such employing unit shall be determined an employer for the purpose of subsection A of this section.

D. No employing unit created pursuant to Chapter 23.3 (§ 54.1-2345 et seq.) of Title 54.1 where the services provided to such employing unit are limited in scope and provided by a resident of the common interest community, as described in subdivision A 4 of § 54.1-2347, shall be determined to be an employer for the purpose of this section.

Code 1950, § 60-12; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-12; 1971, Ex. Sess., c. 235; 1974, c. 466; 1977, c. 330; 1979, c. 637; 1986, c. 480; 2024, c. 839.