{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1900.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1900.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1900.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1900.html"}],"law_id":71763,"edition_id":1,"section_id":71763,"structure_id":15303,"section_number":"58.1-1900","catch_line":"Classification of employees","history":"2020, cc. 681, 682.","full_text":"A\n\nFor the purposes of this title and Title 40.1, Title 60.2, and Title 65.2, if an individual performs services for an employer for remuneration, that individual shall be considered an employee of the party that pays that remuneration unless such individual or his employer demonstrates that such individual is an independent contractor. The Department shall determine whether an individual is an independent contractor by applying Internal Revenue Service guidelines.B\n\nUnless otherwise provided in this chapter, the Department shall administer this chapter according to the provisions of Article 16 (§ 58.1-460 et seq.) of Chapter 3, mutatis mutandis.C\n\nFor the purposes of this chapter, all occurrences of misclassification of employees as described hereinafter made by the same employer at the same time, or within 72 hours, shall be deemed to be a single offense.","order_by":null,"text":{"0":{"id":258541,"text":"For the purposes of this title and Title 40.1, Title 60.2, and Title 65.2, if an individual performs services for an employer for remuneration, that individual shall be considered an employee of the party that pays that remuneration unless such individual or his employer demonstrates that such individual is an independent contractor. The Department shall determine whether an individual is an independent contractor by applying Internal Revenue Service guidelines.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":258542,"text":"Unless otherwise provided in this chapter, the Department shall administer this chapter according to the provisions of Article 16 (§ 58.1-460 et seq.) of Chapter 3, mutatis mutandis.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":258543,"text":"For the purposes of this chapter, all occurrences of misclassification of employees as described hereinafter made by the same employer at the same time, or within 72 hours, shall be deemed to be a single offense.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15303,"edition_id":1,"name":"Worker Misclassification","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:53:47","date_modified":"2026-06-26 03:53:47","permalink":{"id":253139,"object_type":"structure","relational_id":15303,"identifier":"19","token":"58.1\/I\/19","url":"\/58.1\/I\/19\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71763,"structure_id":15303,"section_number":"58.1-1900","catch_line":"Classification of employees","url":"\/58.1-1900\/","token":"58.1\/I\/19\/58.1-1900","metadata":false},{"id":75593,"structure_id":15303,"section_number":"58.1-1901","catch_line":"Civil penalties","url":"\/58.1-1901\/","token":"58.1\/I\/19\/58.1-1901","metadata":false},{"id":58268,"structure_id":15303,"section_number":"58.1-1902","catch_line":"Debarment; civil penalty","url":"\/58.1-1902\/","token":"58.1\/I\/19\/58.1-1902","metadata":false},{"id":83893,"structure_id":15303,"section_number":"58.1-1903","catch_line":"Certain agreements prohibited","url":"\/58.1-1903\/","token":"58.1\/I\/19\/58.1-1903","metadata":false},{"id":60804,"structure_id":15303,"section_number":"58.1-1904","catch_line":"Unlawful acts","url":"\/58.1-1904\/","token":"58.1\/I\/19\/58.1-1904","metadata":false},{"id":62738,"structure_id":15303,"section_number":"58.1-1905","catch_line":"Reporting","url":"\/58.1-1905\/","token":"58.1\/I\/19\/58.1-1905","metadata":false}],"next_section":{"id":75593,"structure_id":15303,"section_number":"58.1-1901","catch_line":"Civil penalties","url":"\/58.1-1901\/","token":"58.1\/I\/19\/58.1-1901","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1900\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 681<\/a> and 682<\/a> 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.<\/p>","references":[{"id":73925,"section_number":"54.1-2347","catch_line":"Exceptions and exemptions generally","order_by":null,"url":"\/54.1-2347\/"},{"id":75593,"section_number":"58.1-1901","catch_line":"Civil penalties","order_by":null,"url":"\/58.1-1901\/"},{"id":58268,"section_number":"58.1-1902","catch_line":"Debarment; civil penalty","order_by":null,"url":"\/58.1-1902\/"},{"id":60759,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","order_by":null,"url":"\/58.1-3.4\/"}],"refers_to":[{"id":72120,"section_number":"58.1-460","catch_line":"Definitions","order_by":null,"url":"\/58.1-460\/"}],"permalink":{"id":253141,"object_type":"law","relational_id":71763,"identifier":"58.1-1900","token":"58.1\/I\/19\/58.1-1900","url":"\/58.1-1900\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1900\/","token":"58.1\/I\/19\/58.1-1900","dublin_core":{"Title":"Classification of employees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1900","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For the purposes of this title and Title 40.1, Title 60.2, and Title 65.2, if an individual performs services for an employer for remuneration, that individual shall be considered an employee of the party<\/span> that pays that remuneration unless such individual or his employer demonstrates that such individual is an independent contractor. The Department<\/span> shall determine whether an individual is an independent contractor by applying Internal Revenue Service guidelines. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Unless otherwise provided in this chapter, the Department<\/span> shall administer this chapter according to the provisions of Article 16 (§ 58.1-460<\/a> et seq.) of Chapter 3, mutatis mutandis<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For the purposes of this chapter, all occurrences of misclassification of employees as described hereinafter made by the same employer at the same time, or within 72 hours, shall be deemed to be a single offense<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF EMPLOYEES (\u00a7 58.1-1900)\n\nA. For the purposes of this title and Title 40.1, Title 60.2, and Title 65.2, if\nan individual performs services for an employer for remuneration, that\nindividual shall be considered an employee of the party that pays that\nremuneration unless such individual or his employer demonstrates that such\nindividual is an independent contractor. The Department shall determine whether\nan individual is an independent contractor by applying Internal Revenue Service\nguidelines.\n\nB. Unless otherwise provided in this chapter, the Department shall administer\nthis chapter according to the provisions of Article 16 (§ 58.1-460 et seq.)\nof Chapter 3, mutatis mutandis.\n\nC. For the purposes of this chapter, all occurrences of misclassification of\nemployees as described hereinafter made by the same employer at the same time,\nor within 72 hours, shall be deemed to be a single offense.\n\nHISTORY: 2020, cc. 681, 682.","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}}