{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-700.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-700.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-700.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-700.html"}],"law_id":62567,"edition_id":1,"section_id":62567,"structure_id":15897,"section_number":"51.1-700","catch_line":"Definitions","history":"1952, cc. 2, 48, \u00a7 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832; 2005, c. 902.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Agreement” means the federal-state agreement between the federal agency and the Commonwealth entered into on February 16, 1952, as authorized by this chapter, for the purpose of extending coverage under the Social Security Act and any subsequent modifications thereto.\n\t\t“Applicable federal law” refers to provisions of federal law, including federal regulations and requirements issued pursuant thereto, that provide for extending the benefits of the Social Security Act and the Federal Insurance Contributions Act to employees of states and their political subdivisions.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement System.\n\t\t“Employee tax” means the tax imposed by \u00a7 3101 of the Internal Revenue Code of 1986, as amended.\n\t\t“Employer” means the Commonwealth or a political subdivision thereof, as defined in this chapter.\n\t\t“Employment” means employment as defined in the Social Security Act as modified under the terms of the agreement and pursuant to the authority granted the state social security administrator under \u00a7 51.1-707.\n\t\t“Federal agency” means the federal officer, department, or agency charged on behalf of the federal government with the particular federal functions referred to in this chapter in connection with such term.\n\t\t“Federal Insurance Contributions Act” means subchapters A and B of Chapter 21 of the Internal Revenue Code of 1986, as amended.\n\t\t“Local employee” means any officer or employee of a political subdivision and includes “special employees,” which means a county or city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk of court, sheriff, and a deputy or employee of any such officer.\n\t\t“Modification” means an amendment to the original agreement to modify coverage for coverage groups or to extend coverage to additional coverage groups consistent with the provisions of Section 218 of the Social Security Act and this chapter.\n\t\t“Plan of agreement” means an agreement between the state social security administrator and an employer for the purpose of extending the benefits of the Social Security Act to coverage groups within its employ.\n\t\t“Political subdivision” includes an instrumentality of the Commonwealth or one or more of its political subdivisions, or of the Commonwealth and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the Commonwealth or a political subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the Commonwealth or a political subdivision. “Political subdivision” includes Indian tribes.\n\t\t“Social Security Act” means the act of Congress approved August 14, 1935, Chapter 531, 49 Statutes 620, officially cited as the “Social Security Act,” as such act has been and may be amended.\n\t\t“State employee” means any person who is employed in the service of the Commonwealth but shall not include any member of the General Assembly or local employee.\n\t\t“State social security administrator” means the Director of the Virginia Retirement System.\n\t\t“Teacher” means any person who is regularly employed on a salaried basis as a professional or clerical employee of a county, city, or other local public school board.\n\t\t“Wages” means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash, except that part of such remuneration which, even if it were paid for “employment” within the meaning of the Federal Insurance Contributions Act, would not constitute “wages” within the meaning of that act.","order_by":null,"text":{"0":{"id":228155,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Agreement” means the federal-state agreement between the federal agency and the Commonwealth entered into on February 16, 1952, as authorized by this chapter, for the purpose of extending coverage under the Social Security Act and any subsequent modifications thereto.\n\t\t“Applicable federal law” refers to provisions of federal law, including federal regulations and requirements issued pursuant thereto, that provide for extending the benefits of the Social Security Act and the Federal Insurance Contributions Act to employees of states and their political subdivisions.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement System.\n\t\t“Employee tax” means the tax imposed by \u00a7 3101 of the Internal Revenue Code of 1986, as amended.\n\t\t“Employer” means the Commonwealth or a political subdivision thereof, as defined in this chapter.\n\t\t“Employment” means employment as defined in the Social Security Act as modified under the terms of the agreement and pursuant to the authority granted the state social security administrator under \u00a7 51.1-707.\n\t\t“Federal agency” means the federal officer, department, or agency charged on behalf of the federal government with the particular federal functions referred to in this chapter in connection with such term.\n\t\t“Federal Insurance Contributions Act” means subchapters A and B of Chapter 21 of the Internal Revenue Code of 1986, as amended.\n\t\t“Local employee” means any officer or employee of a political subdivision and includes “special employees,” which means a county or city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk of court, sheriff, and a deputy or employee of any such officer.\n\t\t“Modification” means an amendment to the original agreement to modify coverage for coverage groups or to extend coverage to additional coverage groups consistent with the provisions of Section 218 of the Social Security Act and this chapter.\n\t\t“Plan of agreement” means an agreement between the state social security administrator and an employer for the purpose of extending the benefits of the Social Security Act to coverage groups within its employ.\n\t\t“Political subdivision” includes an instrumentality of the Commonwealth or one or more of its political subdivisions, or of the Commonwealth and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the Commonwealth or a political subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the Commonwealth or a political subdivision. “Political subdivision” includes Indian tribes.\n\t\t“Social Security Act” means the act of Congress approved August 14, 1935, Chapter 531, 49 Statutes 620, officially cited as the “Social Security Act,” as such act has been and may be amended.\n\t\t“State employee” means any person who is employed in the service of the Commonwealth but shall not include any member of the General Assembly or local employee.\n\t\t“State social security administrator” means the Director of the Virginia Retirement System.\n\t\t“Teacher” means any person who is regularly employed on a salaried basis as a professional or clerical employee of a county, city, or other local public school board.\n\t\t“Wages” means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash, except that part of such remuneration which, even if it were paid for “employment” within the meaning of the Federal Insurance Contributions Act, would not constitute “wages” within the meaning of that act.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15897,"edition_id":1,"name":"Federal Social Security for State and Local Employees","identifier":"7","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 04:01:26","date_modified":"2026-06-26 04:01:26","permalink":{"id":236245,"object_type":"structure","relational_id":15897,"identifier":"7","token":"51.1\/7","url":"\/51.1\/7\/","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":62567,"structure_id":15897,"section_number":"51.1-700","catch_line":"Definitions","url":"\/51.1-700\/","token":"51.1\/7\/51.1-700","metadata":false},{"id":66432,"structure_id":15897,"section_number":"51.1-701","catch_line":"Rules and policies","url":"\/51.1-701\/","token":"51.1\/7\/51.1-701","metadata":false},{"id":84391,"structure_id":15897,"section_number":"51.1-702","catch_line":"Federal-state agreement","url":"\/51.1-702\/","token":"51.1\/7\/51.1-702","metadata":false},{"id":70837,"structure_id":15897,"section_number":"51.1-703","catch_line":"Interstate agreements","url":"\/51.1-703\/","token":"51.1\/7\/51.1-703","metadata":false},{"id":71917,"structure_id":15897,"section_number":"51.1-704","catch_line":"Contributions by state employees","url":"\/51.1-704\/","token":"51.1\/7\/51.1-704","metadata":false},{"id":61588,"structure_id":15897,"section_number":"51.1-705","catch_line":"Plans of agreement for coverage of employees of political subdivisions","url":"\/51.1-705\/","token":"51.1\/7\/51.1-705","metadata":false},{"id":73287,"structure_id":15897,"section_number":"51.1-706","catch_line":"Source of contributions","url":"\/51.1-706\/","token":"51.1\/7\/51.1-706","metadata":false},{"id":66881,"structure_id":15897,"section_number":"51.1-707","catch_line":"Authority of state social security administrator","url":"\/51.1-707\/","token":"51.1\/7\/51.1-707","metadata":false}],"next_section":{"id":66432,"structure_id":15897,"section_number":"51.1-701","catch_line":"Rules and policies","url":"\/51.1-701\/","token":"51.1\/7\/51.1-701","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-700\/","history_text":"

This law was first created in 1952. The record of its establishment is cataloged in chapters 2 and 48 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 4 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 561; in 1980, chapter 136; in 1990, chapter 832; in 2005, chapter 902<\/a>.<\/p>","references":[{"id":72480,"section_number":"51.1-130","catch_line":"Resolution of governing body; approval by Board","order_by":null,"url":"\/51.1-130\/"},{"id":70735,"section_number":"51.1-142.2","catch_line":"Prior service or membership credit for certain members; service credit for accumulated sick leave","order_by":null,"url":"\/51.1-142.2\/"},{"id":81607,"section_number":"51.1-144","catch_line":"Member contributions","order_by":null,"url":"\/51.1-144\/"},{"id":72358,"section_number":"51.1-155","catch_line":"Service retirement allowance","order_by":null,"url":"\/51.1-155\/"},{"id":56709,"section_number":"51.1-206","catch_line":"Service retirement allowance","order_by":null,"url":"\/51.1-206\/"},{"id":81012,"section_number":"51.1-217","catch_line":"Service retirement allowance","order_by":null,"url":"\/51.1-217\/"},{"id":71752,"section_number":"51.1-306","catch_line":"Service retirement allowance","order_by":null,"url":"\/51.1-306\/"}],"refers_to":[{"id":66881,"section_number":"51.1-707","catch_line":"Authority of state social security administrator","order_by":null,"url":"\/51.1-707\/"}],"permalink":{"id":236247,"object_type":"law","relational_id":62567,"identifier":"51.1-700","token":"51.1\/7\/51.1-700","url":"\/51.1-700\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-700\/","token":"51.1\/7\/51.1-700","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-700","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Agreement” means the federal-state agreement between the federal agency<\/span> and the Commonwealth entered into on February 16, 1952, as authorized by this chapter, for the purpose of extending coverage under the Social Security Act<\/span> and any subsequent modifications<\/span> thereto.\n\t\t“Applicable federal law<\/span>” refers to provisions of federal law<\/span>, including federal regulations and requirements issued pursuant thereto, that provide for extending the benefits of the Social Security Act<\/span> and the Federal Insurance Contributions Act<\/span> to employees of states and their political subdivisions<\/span>.\n\t\t“Board<\/span>” means the Board<\/span> of Trustees of the Virginia Retirement System.\n\t\t“Employee tax<\/span>” means the tax imposed by \u00a7 3101 of the Internal Revenue Code of 1986, as amended.\n\t\t“Employer<\/span>” means the Commonwealth or a political subdivision<\/span> thereof, as defined in this chapter.\n\t\t“Employment<\/span>” means employment<\/span> as defined in the Social Security Act<\/span> as modified under the terms of the agreement and pursuant to the authority granted the state social security administrator<\/span> under \u00a7 51.1-707<\/a>.\n\t\t“Federal agency<\/span>” means the federal officer, department, or agency charged on behalf of the federal government with the particular federal functions referred to in this chapter in connection with such term.\n\t\t“Federal Insurance Contributions Act<\/span>” means subchapters A and B of Chapter 21 of the Internal Revenue Code of 1986, as amended.\n\t\t“Local employee<\/span>” means any officer or employee of a political subdivision<\/span> and includes “special employees,” which means a county or city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk of court<\/span>, sheriff, and a deputy or employee of any such officer.\n\t\t“Modification<\/span>” means an amendment to the original agreement to modify coverage for coverage groups or to extend coverage to additional coverage groups consistent with the provisions of Section 218 of the Social Security Act<\/span> and this chapter.\n\t\t“Plan of agreement<\/span>” means an agreement between the state social security administrator<\/span> and an employer<\/span> for the purpose of extending the benefits of the Social Security Act<\/span> to coverage groups within its employ.\n\t\t“Political subdivision<\/span>” includes an instrumentality of the Commonwealth or one or more of its political subdivisions<\/span>, or of the Commonwealth and one or more of its political subdivisions<\/span>, but only if such instrumentality is a juristic entity which is legally separate and distinct from the Commonwealth or a political subdivision<\/span> and only if its employees are not by virtue of their relation to such juristic entity employees of the Commonwealth or a political subdivision<\/span>. “Political subdivision<\/span>” includes Indian tribes.\n\t\t“Social Security Act<\/span>” means the act of Congress approved August 14, 1935, Chapter 531, 49 Statutes<\/span> 620, officially cited as the “Social Security Act<\/span>,” as such act has been and may be amended.\n\t\t“State employee<\/span>” means any person who is employed in the service of the Commonwealth but shall not include any member of the General Assembly or local employee<\/span>.\n\t\t“State social security administrator<\/span>” means the Director of the Virginia Retirement System.\n\t\t“Teacher<\/span>” means any person who is regularly employed on a salaried basis as a professional or clerical employee of a county, city, or other local public school board<\/span>.\n\t\t“Wages<\/span>” means all remuneration for employment<\/span>, including the cash value of all remuneration paid in any medium other than cash, except that part of such remuneration which, even if it were paid for “employment<\/span>” within the meaning of the Federal Insurance Contributions Act<\/span>, would not constitute “wages<\/span>” within the meaning of that act.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 51.1-700)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Agreement” means the federal-state agreement between the federal\nagency and the Commonwealth entered into on February 16, 1952, as authorized by\nthis chapter, for the purpose of extending coverage under the Social Security\nAct and any subsequent modifications thereto.\n\t\t“Applicable federal law” refers to provisions of federal law,\nincluding federal regulations and requirements issued pursuant thereto, that\nprovide for extending the benefits of the Social Security Act and the Federal\nInsurance Contributions Act to employees of states and their political\nsubdivisions.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement\nSystem.\n\t\t“Employee tax” means the tax imposed by \u00a7 3101 of the Internal\nRevenue Code of 1986, as amended.\n\t\t“Employer” means the Commonwealth or a political subdivision\nthereof, as defined in this chapter.\n\t\t“Employment” means employment as defined in the Social Security\nAct as modified under the terms of the agreement and pursuant to the authority\ngranted the state social security administrator under \u00a7 51.1-707.\n\t\t“Federal agency” means the federal officer, department, or agency\ncharged on behalf of the federal government with the particular federal\nfunctions referred to in this chapter in connection with such term.\n\t\t“Federal Insurance Contributions Act” means subchapters A and B of\nChapter 21 of the Internal Revenue Code of 1986, as amended.\n\t\t“Local employee” means any officer or employee of a political\nsubdivision and includes “special employees,” which means a county\nor city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk\nof court, sheriff, and a deputy or employee of any such officer.\n\t\t“Modification” means an amendment to the original agreement to\nmodify coverage for coverage groups or to extend coverage to additional coverage\ngroups consistent with the provisions of Section 218 of the Social Security Act\nand this chapter.\n\t\t“Plan of agreement” means an agreement between the state social\nsecurity administrator and an employer for the purpose of extending the benefits\nof the Social Security Act to coverage groups within its employ.\n\t\t“Political subdivision” includes an instrumentality of the\nCommonwealth or one or more of its political subdivisions, or of the\nCommonwealth and one or more of its political subdivisions, but only if such\ninstrumentality is a juristic entity which is legally separate and distinct from\nthe Commonwealth or a political subdivision and only if its employees are not by\nvirtue of their relation to such juristic entity employees of the Commonwealth\nor a political subdivision. “Political subdivision” includes Indian\ntribes.\n\t\t“Social Security Act” means the act of Congress approved August\n14, 1935, Chapter 531, 49 Statutes 620, officially cited as the “Social\nSecurity Act,” as such act has been and may be amended.\n\t\t“State employee” means any person who is employed in the service\nof the Commonwealth but shall not include any member of the General Assembly or\nlocal employee.\n\t\t“State social security administrator” means the Director of the\nVirginia Retirement System.\n\t\t“Teacher” means any person who is regularly employed on a salaried\nbasis as a professional or clerical employee of a county, city, or other local\npublic school board.\n\t\t“Wages” means all remuneration for employment, including the cash\nvalue of all remuneration paid in any medium other than cash, except that part\nof such remuneration which, even if it were paid for “employment”\nwithin the meaning of the Federal Insurance Contributions Act, would not\nconstitute “wages” within the meaning of that act.\n\nHISTORY: 1952, cc. 2, 48, \u00a7 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832;\n2005, c. 902.","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}}