{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-137.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-137.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-137.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-137.html"}],"law_id":78267,"edition_id":1,"section_id":78267,"structure_id":15102,"section_number":"51.1-137","catch_line":"Computation of employer contribution rates; reimbursement by Commonwealth","history":"1952, c. 157, \u00a7 51-111.36; 1956, c. 560; 1958, c. 367; 1974, c. 353; 1982, c. 443; 1984, c. 430; 1990, c. 832.","full_text":"A\n\nAt least once in each two-year period, the actuary of the retirement system shall compute the annual rates of contributions payable by the employer on behalf of employees who are members. The rates shall be determined by an actuarial valuation of the retirement allowances and other benefits which will be payable on behalf of the employees who are members. The contributions shall be payable in lieu of contributions payable on behalf of other members in the system. The expense of making initial and subsequent valuations shall be assessed against and paid by the employer.B\n\nIn the case of contributions payable by the employer on behalf of any local officer, the Commonwealth shall reimburse the employer on the basis on which the Commonwealth pays the salaries of the officer or shares or would share in the excess fees from the office. Payment shall be made from funds appropriated for this purpose.","order_by":null,"text":{"0":{"id":280558,"text":"At least once in each two-year period, the actuary of the retirement system shall compute the annual rates of contributions payable by the employer on behalf of employees who are members. The rates shall be determined by an actuarial valuation of the retirement allowances and other benefits which will be payable on behalf of the employees who are members. The contributions shall be payable in lieu of contributions payable on behalf of other members in the system. The expense of making initial and subsequent valuations shall be assessed against and paid by the employer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":280559,"text":"In the case of contributions payable by the employer on behalf of any local officer, the Commonwealth shall reimburse the employer on the basis on which the Commonwealth pays the salaries of the officer or shares or would share in the excess fees from the office. Payment shall be made from funds appropriated for this purpose.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15102,"edition_id":1,"name":"Participation of Political Subdivisions in Retirement System","identifier":"5","label":"article","depth":3,"order_by":1,"parent_id":13056,"metadata":{},"date_created":"2026-06-26 03:52:09","date_modified":"2026-06-26 03:52:09","permalink":{"id":235243,"object_type":"structure","relational_id":15102,"identifier":"5","token":"51.1\/1\/5","url":"\/51.1\/1\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13056,"edition_id":1,"name":"Virginia Retirement System","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":235031,"object_type":"structure","relational_id":13056,"identifier":"1","token":"51.1\/1","url":"\/51.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72480,"structure_id":15102,"section_number":"51.1-130","catch_line":"Resolution of governing body; approval by Board","url":"\/51.1-130\/","token":"51.1\/1\/5\/51.1-130","metadata":false},{"id":73929,"structure_id":15102,"section_number":"51.1-131","catch_line":"Local pension systems; transfer to retirement system","url":"\/51.1-131\/","token":"51.1\/1\/5\/51.1-131","metadata":false},{"id":81431,"structure_id":15102,"section_number":"51.1-132","catch_line":"Eligible employees","url":"\/51.1-132\/","token":"51.1\/1\/5\/51.1-132","metadata":false},{"id":83773,"structure_id":15102,"section_number":"51.1-133","catch_line":"Limitation on membership","url":"\/51.1-133\/","token":"51.1\/1\/5\/51.1-133","metadata":false},{"id":57542,"structure_id":15102,"section_number":"51.1-134","catch_line":"Optional membership; creditable service","url":"\/51.1-134\/","token":"51.1\/1\/5\/51.1-134","metadata":false},{"id":62836,"structure_id":15102,"section_number":"51.1-135","catch_line":"Compulsory membership","url":"\/51.1-135\/","token":"51.1\/1\/5\/51.1-135","metadata":false},{"id":85532,"structure_id":15102,"section_number":"51.1-136","catch_line":"Submitting information and performing duties prescribed by Board","url":"\/51.1-136\/","token":"51.1\/1\/5\/51.1-136","metadata":false},{"id":78267,"structure_id":15102,"section_number":"51.1-137","catch_line":"Computation of employer contribution rates; reimbursement by Commonwealth","url":"\/51.1-137\/","token":"51.1\/1\/5\/51.1-137","metadata":false},{"id":84786,"structure_id":15102,"section_number":"51.1-137.1","catch_line":"Certain local data to be provided","url":"\/51.1-137.1\/","token":"51.1\/1\/5\/51.1-137.1","metadata":false},{"id":60634,"structure_id":15102,"section_number":"51.1-138","catch_line":"Benefits","url":"\/51.1-138\/","token":"51.1\/1\/5\/51.1-138","metadata":false},{"id":76070,"structure_id":15102,"section_number":"51.1-139","catch_line":"Procedure when employer in default","url":"\/51.1-139\/","token":"51.1\/1\/5\/51.1-139","metadata":false}],"previous_section":{"id":85532,"structure_id":15102,"section_number":"51.1-136","catch_line":"Submitting information and performing duties prescribed by Board","url":"\/51.1-136\/","token":"51.1\/1\/5\/51.1-136","metadata":false},"next_section":{"id":84786,"structure_id":15102,"section_number":"51.1-137.1","catch_line":"Certain local data to be provided","url":"\/51.1-137.1\/","token":"51.1\/1\/5\/51.1-137.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-137\/","history_text":"

This law was first created in 1952. The record of its establishment is cataloged in chapter 157 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1952 \u201cActs\u201d aren\u2019t available online. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 560; in 1958, chapter 367; in 1974, chapter 353; in 1982, chapter 443; in 1984, chapter 430; in 1990, chapter 832.<\/p>","references":[{"id":69843,"section_number":"15.2-1636.13","catch_line":"Time and manner of payment","order_by":null,"url":"\/15.2-1636.13\/"}],"refers_to":false,"permalink":{"id":235273,"object_type":"law","relational_id":78267,"identifier":"51.1-137","token":"51.1\/1\/5\/51.1-137","url":"\/51.1-137\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-137\/","token":"51.1\/1\/5\/51.1-137","dublin_core":{"Title":"Computation of employer contribution rates; reimbursement by Commonwealth","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-137","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> At least once in each two-year period, the actuary of the retirement system<\/span> shall compute the annual rates of contributions payable by the employer<\/span> on behalf of employees<\/span> who are members<\/span>. The rates shall be determined by an actuarial valuation of the retirement allowances<\/span> and other benefits which will be payable on behalf of the employees<\/span> who are members<\/span>. The contributions shall be payable in lieu of contributions payable on behalf of other members<\/span> in the system. The expense of making initial and subsequent valuations shall be assessed against and paid by the employer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the case of contributions payable by the employer<\/span> on behalf of any local officer<\/span>, the Commonwealth shall reimburse the employer<\/span> on the basis on which the Commonwealth pays the salaries of the officer or shares or would share in the excess fees from the office. Payment shall be made from funds appropriated for this purpose. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMPUTATION OF EMPLOYER CONTRIBUTION RATES; REIMBURSEMENT BY COMMONWEALTH (\u00a7\n51.1-137)\n\nA. At least once in each two-year period, the actuary of the retirement system\nshall compute the annual rates of contributions payable by the employer on\nbehalf of employees who are members. The rates shall be determined by an\nactuarial valuation of the retirement allowances and other benefits which will\nbe payable on behalf of the employees who are members. The contributions shall\nbe payable in lieu of contributions payable on behalf of other members in the\nsystem. The expense of making initial and subsequent valuations shall be\nassessed against and paid by the employer.\n\nB. In the case of contributions payable by the employer on behalf of any local\nofficer, the Commonwealth shall reimburse the employer on the basis on which the\nCommonwealth pays the salaries of the officer or shares or would share in the\nexcess fees from the office. Payment shall be made from funds appropriated for\nthis purpose.\n\nHISTORY: 1952, c. 157, \u00a7 51-111.36; 1956, c. 560; 1958, c. 367; 1974, c. 353;\n1982, c. 443; 1984, c. 430; 1990, c. 832.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}