{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-706.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-706.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-706.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-706.html"}],"law_id":73287,"edition_id":1,"section_id":73287,"structure_id":15897,"section_number":"51.1-706","catch_line":"Source of contributions","history":"1952, c. 2, \u00a7 51-111.6; 1984, c. 430; 1985, c. 129; 1990, c. 832.","full_text":"A\n\nIn the case of state employees, the employer contributions by the Commonwealth shall be wholly paid by the Commonwealth.B\n\nIn the case of teachers, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent specified in the appropriations act.C\n\nIn the case of special employees, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent the Commonwealth participates in paying the salary of the employee who is covered or to the extent it shares or would share in the excess receipts from such office.","order_by":null,"text":{"0":{"id":263738,"text":"In the case of state employees, the employer contributions by the Commonwealth shall be wholly paid by the Commonwealth.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":263739,"text":"In the case of teachers, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent specified in the appropriations act.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":263740,"text":"In the case of special employees, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent the Commonwealth participates in paying the salary of the employee who is covered or to the extent it shares or would share in the excess receipts from such office.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-706\/","history_text":"<p>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 3 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 1984, chapter 430; in 1985, chapter 129; in 1990, chapter 832.<\/p>","references":false,"refers_to":false,"permalink":{"id":236271,"object_type":"law","relational_id":73287,"identifier":"51.1-706","token":"51.1\/7\/51.1-706","url":"\/51.1-706\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-706\/","token":"51.1\/7\/51.1-706","dublin_core":{"Title":"Source of contributions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-706","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> In the case of <span class=\"dictionary\">state employees<\/span>, the <span class=\"dictionary\">employer<\/span> contributions by the Commonwealth shall be wholly paid by the Commonwealth. <a id=\"paragraph-263738\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-706\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In the case of <span class=\"dictionary\">teachers<\/span>, the Commonwealth shall reimburse the employing <span class=\"dictionary\">political subdivision<\/span> for the cost of the <span class=\"dictionary\">employer<\/span> contribution to the extent specified in the appropriations act. <a id=\"paragraph-263739\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-706\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> In the case of special employees, the Commonwealth shall reimburse the employing <span class=\"dictionary\">political subdivision<\/span> for the cost of the <span class=\"dictionary\">employer<\/span> contribution to the extent the Commonwealth participates in paying the salary of the employee who is covered or to the extent it shares or would share in the excess receipts from such office. <a id=\"paragraph-263740\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/51.1-706\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSOURCE OF CONTRIBUTIONS (\u00a7 51.1-706)\n\nA. In the case of state employees, the employer contributions by the\nCommonwealth shall be wholly paid by the Commonwealth.\n\nB. In the case of teachers, the Commonwealth shall reimburse the employing\npolitical subdivision for the cost of the employer contribution to the extent\nspecified in the appropriations act.\n\nC. In the case of special employees, the Commonwealth shall reimburse the\nemploying political subdivision for the cost of the employer contribution to the\nextent the Commonwealth participates in paying the salary of the employee who is\ncovered or to the extent it shares or would share in the excess receipts from\nsuch office.\n\nHISTORY: 1952, c. 2, \u00a7 51-111.6; 1984, c. 430; 1985, c. 129; 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}}