{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-704.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-704.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-704.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-704.html"}],"law_id":71917,"edition_id":1,"section_id":71917,"structure_id":15897,"section_number":"51.1-704","catch_line":"Contributions by state employees","history":"1952, c. 2, \u00a7 51-111.4; 1990, c. 832; 2005, c. 902.","full_text":"A\n\nEvery employee of the Commonwealth whose services are covered by an agreement entered into under § 51.1-702 shall pay contributions, with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act.B\n\nThe contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages, but failure to make such deduction shall not relieve the employee from liability for such contribution.","order_by":null,"text":{"0":{"id":259115,"text":"Every employee of the Commonwealth whose services are covered by an agreement entered into under § 51.1-702 shall pay contributions, with respect to wages, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act if such services constituted employment within the meaning of that Act.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":259116,"text":"The contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages, but failure to make such deduction shall not relieve the employee from liability for such contribution.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-704\/","history_text":"

This law was first created in 1952. The record of its establishment is cataloged in chapter 2 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 2 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 1990, chapter 832; in 2005, chapter 902<\/a>.<\/p>","references":[{"id":70837,"section_number":"51.1-703","catch_line":"Interstate agreements","order_by":null,"url":"\/51.1-703\/"}],"refers_to":[{"id":84391,"section_number":"51.1-702","catch_line":"Federal-state agreement","order_by":null,"url":"\/51.1-702\/"}],"permalink":{"id":236263,"object_type":"law","relational_id":71917,"identifier":"51.1-704","token":"51.1\/7\/51.1-704","url":"\/51.1-704\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-704\/","token":"51.1\/7\/51.1-704","dublin_core":{"Title":"Contributions by state employees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-704","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every employee of the Commonwealth whose services are covered by an agreement<\/span> entered into under § 51.1-702<\/a> shall pay contributions, with respect to wages<\/span>, equal to the applicable taxes which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act<\/span> if such services constituted employment<\/span> within the meaning of that Act. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The contribution required by this section shall be collected by the Commonwealth by deducting the amount of the contribution from wages<\/span>, but failure to make such deduction shall not relieve the employee from liability for such contribution. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONTRIBUTIONS BY STATE EMPLOYEES (\u00a7 51.1-704)\n\nA. Every employee of the Commonwealth whose services are covered by an agreement\nentered into under § 51.1-702 shall pay contributions, with respect to\nwages, equal to the applicable taxes which would be imposed by the “Rate\nof Tax” sections of the Federal Insurance Contributions Act if such\nservices constituted employment within the meaning of that Act.\n\nB. The contribution required by this section shall be collected by the\nCommonwealth by deducting the amount of the contribution from wages, but failure\nto make such deduction shall not relieve the employee from liability for such\ncontribution.\n\nHISTORY: 1952, c. 2, \u00a7 51-111.4; 1990, c. 832; 2005, 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}}