{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-211.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-211.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-211.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-211.html"}],"law_id":56915,"edition_id":1,"section_id":56915,"structure_id":12925,"section_number":"60.2-211","catch_line":"Employing unit","history":"Code 1950, \u00a7 60-13; 1968, c. 738, \u00a7 60.1-13; 1974, cc. 466, 660; 1977, c. 330; 1986, c. 480.","full_text":"A\n\n“Employing unit” means any of the following which has or had in its employ one or more individuals performing services for it within this Commonwealth:1\n\nAny individual or type of organization, including the state government and its instrumentalities;2\n\nAny of the political subdivisions of this Commonwealth and their instrumentalities;3\n\nAny instrumentalities wholly owned (i) by this Commonwealth and one or more political subdivisions, (ii) by a combination of political subdivisions or (iii) by any of the foregoing and one or more other states or their political subdivisions;4\n\nAny partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof; or5\n\nThe legal representative of a deceased person.B\n\nAll individuals performing services within this Commonwealth for any employing unit which maintains two or more separate establishments within this Commonwealth shall be deemed to be employed by a single employing unit for all the purposes of this title. Whenever any employing unit contracts with any person for any service which is a part of such employing unit’s usual trade, occupation, profession or business, that employing unit shall be deemed to employ all individuals employed by such person for such service unless such person performs service or is in fact actually available to perform service for anyone who may wish to contract with him and is also found to be engaged in an independently established trade, occupation, profession or business. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this title, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of such work.","order_by":null,"text":{"0":{"id":208464,"text":"“Employing unit” means any of the following which has or had in its employ one or more individuals performing services for it within this Commonwealth:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":208465,"text":"Any individual or type of organization, including the state government and its instrumentalities;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":208466,"text":"Any of the political subdivisions of this Commonwealth and their instrumentalities;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":208467,"text":"Any instrumentalities wholly owned (i) by this Commonwealth and one or more political subdivisions, (ii) by a combination of political subdivisions or (iii) by any of the foregoing and one or more other states or their political subdivisions;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":208468,"text":"Any partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof; or","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":208469,"text":"The legal representative of a deceased person.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":208470,"text":"All individuals performing services within this Commonwealth for any employing unit which maintains two or more separate establishments within this Commonwealth shall be deemed to be employed by a single employing unit for all the purposes of this title. Whenever any employing unit contracts with any person for any service which is a part of such employing unit’s usual trade, occupation, profession or business, that employing unit shall be deemed to employ all individuals employed by such person for such service unless such person performs service or is in fact actually available to perform service for anyone who may wish to contract with him and is also found to be engaged in an independently established trade, occupation, profession or business. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this title, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of such work.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5"}},"ancestry":[{"id":12925,"edition_id":1,"name":"Definitions","identifier":"2","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":267403,"object_type":"structure","relational_id":12925,"identifier":"2","token":"60.2\/2","url":"\/60.2\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57180,"structure_id":12925,"section_number":"60.2-200","catch_line":"Definitions generally","url":"\/60.2-200\/","token":"60.2\/2\/60.2-200","metadata":false},{"id":61777,"structure_id":12925,"section_number":"60.2-201","catch_line":"Agricultural labor","url":"\/60.2-201\/","token":"60.2\/2\/60.2-201","metadata":false},{"id":59739,"structure_id":12925,"section_number":"60.2-202","catch_line":"Annual payroll","url":"\/60.2-202\/","token":"60.2\/2\/60.2-202","metadata":false},{"id":81645,"structure_id":12925,"section_number":"60.2-203","catch_line":"Average annual payroll","url":"\/60.2-203\/","token":"60.2\/2\/60.2-203","metadata":false},{"id":59637,"structure_id":12925,"section_number":"60.2-204","catch_line":"Base period","url":"\/60.2-204\/","token":"60.2\/2\/60.2-204","metadata":false},{"id":61374,"structure_id":12925,"section_number":"60.2-205","catch_line":"Benefits","url":"\/60.2-205\/","token":"60.2\/2\/60.2-205","metadata":false},{"id":85915,"structure_id":12925,"section_number":"60.2-206","catch_line":"Benefit year","url":"\/60.2-206\/","token":"60.2\/2\/60.2-206","metadata":false},{"id":58757,"structure_id":12925,"section_number":"60.2-207","catch_line":"Calendar quarter","url":"\/60.2-207\/","token":"60.2\/2\/60.2-207","metadata":false},{"id":77948,"structure_id":12925,"section_number":"60.2-208","catch_line":"Commission","url":"\/60.2-208\/","token":"60.2\/2\/60.2-208","metadata":false},{"id":83057,"structure_id":12925,"section_number":"60.2-209","catch_line":"Taxes","url":"\/60.2-209\/","token":"60.2\/2\/60.2-209","metadata":false},{"id":76078,"structure_id":12925,"section_number":"60.2-210","catch_line":"Employer","url":"\/60.2-210\/","token":"60.2\/2\/60.2-210","metadata":false},{"id":56915,"structure_id":12925,"section_number":"60.2-211","catch_line":"Employing unit","url":"\/60.2-211\/","token":"60.2\/2\/60.2-211","metadata":false},{"id":54032,"structure_id":12925,"section_number":"60.2-212","catch_line":"Employment","url":"\/60.2-212\/","token":"60.2\/2\/60.2-212","metadata":false},{"id":79699,"structure_id":12925,"section_number":"60.2-212.1","catch_line":"Employment; special exclusion","url":"\/60.2-212.1\/","token":"60.2\/2\/60.2-212.1","metadata":false},{"id":77246,"structure_id":12925,"section_number":"60.2-212.2","catch_line":"Obtaining a determination or opinion","url":"\/60.2-212.2\/","token":"60.2\/2\/60.2-212.2","metadata":false},{"id":75325,"structure_id":12925,"section_number":"60.2-213","catch_line":"Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations","url":"\/60.2-213\/","token":"60.2\/2\/60.2-213","metadata":false},{"id":69494,"structure_id":12925,"section_number":"60.2-214","catch_line":"Agricultural employment","url":"\/60.2-214\/","token":"60.2\/2\/60.2-214","metadata":false},{"id":61881,"structure_id":12925,"section_number":"60.2-215","catch_line":"Domestic employment","url":"\/60.2-215\/","token":"60.2\/2\/60.2-215","metadata":false},{"id":62179,"structure_id":12925,"section_number":"60.2-216","catch_line":"Employment outside of United States","url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","metadata":false},{"id":61584,"structure_id":12925,"section_number":"60.2-217","catch_line":"Employment within and without Commonwealth","url":"\/60.2-217\/","token":"60.2\/2\/60.2-217","metadata":false},{"id":83163,"structure_id":12925,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","url":"\/60.2-218\/","token":"60.2\/2\/60.2-218","metadata":false},{"id":58178,"structure_id":12925,"section_number":"60.2-219","catch_line":"Services not included in term \"employment.\"","url":"\/60.2-219\/","token":"60.2\/2\/60.2-219","metadata":false},{"id":58446,"structure_id":12925,"section_number":"60.2-220","catch_line":"Institution of higher education","url":"\/60.2-220\/","token":"60.2\/2\/60.2-220","metadata":false},{"id":61856,"structure_id":12925,"section_number":"60.2-221","catch_line":"Hospital","url":"\/60.2-221\/","token":"60.2\/2\/60.2-221","metadata":false},{"id":81989,"structure_id":12925,"section_number":"60.2-222","catch_line":"Employment office","url":"\/60.2-222\/","token":"60.2\/2\/60.2-222","metadata":false},{"id":61947,"structure_id":12925,"section_number":"60.2-223","catch_line":"Fund","url":"\/60.2-223\/","token":"60.2\/2\/60.2-223","metadata":false},{"id":85664,"structure_id":12925,"section_number":"60.2-224","catch_line":"Insured work","url":"\/60.2-224\/","token":"60.2\/2\/60.2-224","metadata":false},{"id":54826,"structure_id":12925,"section_number":"60.2-225","catch_line":"State","url":"\/60.2-225\/","token":"60.2\/2\/60.2-225","metadata":false},{"id":56363,"structure_id":12925,"section_number":"60.2-226","catch_line":"Unemployment","url":"\/60.2-226\/","token":"60.2\/2\/60.2-226","metadata":false},{"id":69544,"structure_id":12925,"section_number":"60.2-227","catch_line":"Unemployment Compensation Administration Fund","url":"\/60.2-227\/","token":"60.2\/2\/60.2-227","metadata":false},{"id":78266,"structure_id":12925,"section_number":"60.2-228","catch_line":"American vessel and American aircraft","url":"\/60.2-228\/","token":"60.2\/2\/60.2-228","metadata":false},{"id":87468,"structure_id":12925,"section_number":"60.2-229","catch_line":"Wages","url":"\/60.2-229\/","token":"60.2\/2\/60.2-229","metadata":false},{"id":54599,"structure_id":12925,"section_number":"60.2-230","catch_line":"Week","url":"\/60.2-230\/","token":"60.2\/2\/60.2-230","metadata":false},{"id":72108,"structure_id":12925,"section_number":"60.2-231","catch_line":"Certain federal acts and statutes defined","url":"\/60.2-231\/","token":"60.2\/2\/60.2-231","metadata":false}],"previous_section":{"id":76078,"structure_id":12925,"section_number":"60.2-210","catch_line":"Employer","url":"\/60.2-210\/","token":"60.2\/2\/60.2-210","metadata":false},"next_section":{"id":54032,"structure_id":12925,"section_number":"60.2-212","catch_line":"Employment","url":"\/60.2-212\/","token":"60.2\/2\/60.2-212","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-211\/","history_text":"

The record of this law\u2019s original creation isn\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 1968, chapter 738; in 1974, chapters 466 and 660; in 1977, chapter 330; in 1986, chapter 480.<\/p>","references":false,"refers_to":false,"permalink":{"id":267449,"object_type":"law","relational_id":56915,"identifier":"60.2-211","token":"60.2\/2\/60.2-211","url":"\/60.2-211\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-211\/","token":"60.2\/2\/60.2-211","dublin_core":{"Title":"Employing unit","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-211","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> “Employing unit<\/span>” means any of the following which has or had in its employ one or more individuals performing services for it within this Commonwealth: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any individual or type of organization, including the state government and its instrumentalities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any of the political subdivisions of this Commonwealth and their instrumentalities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Any instrumentalities wholly owned (i) by this Commonwealth and one or more political subdivisions, (ii) by a combination of political subdivisions or (iii) by any of the foregoing and one or more other states or their political subdivisions; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Any partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy<\/span>, trustee or successor thereof; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The legal representative of a deceased person. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All individuals performing services within this Commonwealth for any employing unit<\/span> which maintains two or more separate establishments within this Commonwealth shall be deemed to be employed by a single employing unit<\/span> for all the purposes of this title. Whenever any employing unit<\/span> contracts<\/span> with any person for any service which is a part of such employing unit<\/span>’s usual trade, occupation, profession or business, that employing unit<\/span> shall be deemed to employ all individuals employed by such person for such service unless such person performs service or is in fact<\/span> actually available to perform service for anyone who may wish to contract<\/span> with him and is also found to be engaged in an independently established trade, occupation, profession or business. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit<\/span> shall be deemed to be employed by such employing unit<\/span> for all the purposes of this title, whether such individual was hired or paid directly by such employing unit<\/span> or by such agent or employee, provided the employing unit<\/span> had actual or constructive knowledge of such work. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEMPLOYING UNIT (\u00a7 60.2-211)\n\nA. “Employing unit” means any of the following which has or had in\nits employ one or more individuals performing services for it within this\nCommonwealth:\n\n 1. Any individual or type of organization, including the state government and\n its instrumentalities;\n\n 2. Any of the political subdivisions of this Commonwealth and their\n instrumentalities;\n\n 3. Any instrumentalities wholly owned (i) by this Commonwealth and one or more\n political subdivisions, (ii) by a combination of political subdivisions or\n (iii) by any of the foregoing and one or more other states or their political\n subdivisions;\n\n 4. Any partnership, association, trust, estate, joint-stock company, insurance\n company or corporation, whether domestic or foreign, or the receiver, trustee\n in bankruptcy, trustee or successor thereof; or\n\n 5. The legal representative of a deceased person.\n\nB. All individuals performing services within this Commonwealth for any\nemploying unit which maintains two or more separate establishments within this\nCommonwealth shall be deemed to be employed by a single employing unit for all\nthe purposes of this title. Whenever any employing unit contracts with any\nperson for any service which is a part of such employing unit’s usual\ntrade, occupation, profession or business, that employing unit shall be deemed\nto employ all individuals employed by such person for such service unless such\nperson performs service or is in fact actually available to perform service for\nanyone who may wish to contract with him and is also found to be engaged in an\nindependently established trade, occupation, profession or business. Each\nindividual employed to perform or to assist in performing the work of any agent\nor employee of an employing unit shall be deemed to be employed by such\nemploying unit for all the purposes of this title, whether such individual was\nhired or paid directly by such employing unit or by such agent or employee,\nprovided the employing unit had actual or constructive knowledge of such work.\n\nHISTORY: Code 1950, \u00a7 60-13; 1968, c. 738, \u00a7 60.1-13; 1974, cc. 466, 660;\n1977, c. 330; 1986, c. 480.","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}}