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Code of Virginia

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Code of Virginia
Title 60.2. Unemployment Compensation
Chapter 1. General Provisions and Administration
12/26/2024

Article 1. General Provisions.

§ 60.2-100. Short title.

This title shall be known and may be cited as the "Virginia Unemployment Compensation Act."

Code 1950, § 60-1; 1968, c. 738, § 60.1-1; 1986, c. 480.

§ 60.2-101. Disclosure of social security account number.

The Commission shall continue to require disclosure of the social security account number of any individual for any purpose relating to a claim for benefits and for any purpose relating to the provision of employment or employment-related services, including verification of the identity of any individual. Additionally, the Commission shall continue to require any employing unit to disclose the social security account number of any individual who performed services for such employing unit for any purpose relating to the unemployment insurance programs administered by the Commission.

1976, c. 708, § 60.1-22.1; 1986, c. 480.

§ 60.2-102. Limitations on payment of benefits; nonliability of Commonwealth and Commission.

Benefits shall be deemed to be due and payable under this title only to the extent provided in this title and to the extent that moneys are available to the credit of the Unemployment Compensation Fund. Neither the Commonwealth nor the Commission shall be liable for any amount in excess of such sums.

Code 1950, § 60-24; 1968, c. 738, § 60.1-28; 1986, c. 480.

§ 60.2-103. Contingencies affecting operation of title.

A. In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court of the United States, with the result that no portion of the taxes required by this title can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.), the Governor shall, within sixty days from the date of such repeal, amendment or change, or from the date that such act is so finally adjudged invalid or unconstitutional, by proclamation so state. Upon the issuance of such proclamation, the provisions of this title shall expire by limitation and thereafter have no force and effect, except that the Commission shall thereupon requisition all moneys standing to the credit of the Commonwealth in the Unemployment Trust Fund established by Section 904 of the Social Security Act (42 U.S.C. § 1104). All such moneys so refunded, repaid or returned to the Commonwealth, together with such other money paid to the Commonwealth as taxes under the terms of this title and then held by the Commonwealth, less the cost of making the refund and repayment, shall forthwith be refunded or repaid by the State Treasurer, upon warrants of the Comptroller, issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose, to the individual employers, ratably in proportion to the amounts paid by each such employer, who have paid taxes under the terms of this title.

B. In the event that the Secretary of Labor of the United States shall withdraw his approval of this title, with the result that no portion of the taxes required by this title with respect to employment during any year can be credited against any tax imposed by Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) with respect to employment for such year, the provisions of this title requiring the payment of taxes shall become and remain suspended until such credit can be had.

Code 1950, § 60-25; 1956, c. 440; 1968, c. 738, § 60.1-29; 1986, c. 480.

§ 60.2-104. Reservation of right to amend or repeal.

The General Assembly reserves the right to amend or repeal all or any part of this title at any time. There shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges, or immunities conferred by this title or by acts done pursuant thereto shall exist subject to the power of the General Assembly to amend or repeal this title at any time.

Code 1950, § 60-25.1; 1954, c. 203; 1968, c. 738, § 60.1-30; 1986, c. 480.

§ 60.2-105. Publication and distribution of law, regulations, etc.

The Commission shall cause to be readily available for distribution to the public the text of this title, the Commission's regulations and general rules, its annual reports to the Governor, and any other material the Commission deems relevant and suitable. The Commission shall furnish these materials to any person upon request.

Code 1950, § 60-31; 1968, c. 738, § 60.1-36; 1986, c. 480; 2023, cc. 624, 625.

§ 60.2-106. Employer to post and maintain posters.

Each employer shall post and maintain in places readily accessible to individuals in its services all such posters related to unemployment insurance as furnished it by the Commission.

Code 1950, § 60-48; 1968, c. 738, § 60.1-60; 1977, c. 445; 1986, c. 480.

§ 60.2-107. Waiver of rights void.

Any agreement other than an agreement made pursuant to § 60.2-608 by an individual to waive, release or commute his rights to benefits or any other rights under this title shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's taxes, required under this title from such employer, shall be void. No employer shall directly or indirectly make, require or accept any deduction from wages to finance the employer's taxes required from him, or require or accept any waiver of any right under this title by any individual in his employ. Any employer or officer or agent of any employer who violates any provision of this section shall, for each offense, be guilty of a Class 1 misdemeanor.

Code 1950, § 60-106; 1968, c. 738, § 60.1-123; 1982, c. 237; 1986, c. 480.