{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-212.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-212.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-212.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-212.html"}],"law_id":54032,"edition_id":1,"section_id":54032,"structure_id":12925,"section_number":"60.2-212","catch_line":"Employment","history":"Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480; 1996, c. 244; 2005, c. 892; 2020, c. 1261; 2021, Sp. Sess. I, c. 448.","full_text":"A\n\n“Employment” means:1\n\nAny service including service in interstate commerce, performed for remuneration or under any contract of hire, written or oral, express or implied; and2\n\nAny service, of whatever nature, performed by an individual for any employing unit, for remuneration or under any contract of hire, written or oral, and irrespective of citizenship or residence of either,\n\t\t\t\ta. Within the United States, or\n\t\t\t\tb. On or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the individual is employed on the vessel or aircraft it touches at a port in the United States, if such individual performs such services on or in connection with such vessel or aircraft when outside the United States, provided that the operating office, from which the operations of the vessel or aircraft are ordinarily and regularly supervised, managed, directed or controlled, is within the Commonwealth.B\n\nNotwithstanding subdivision 2 b of subsection A of this section, “employment” means all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel, if the operating office from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled is within the Commonwealth.C\n\nServices performed by an individual for remuneration shall be deemed to be employment subject to this title unless the Commission determines that such individual is not an employee for purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based upon an application of the standard used by the Internal Revenue Service for such determinations.D\n\nNotwithstanding the provisions of subsection C, an individual who performs services as a real estate salesperson, under direction of a real estate broker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a real estate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1 pursuant to an executed independent contractor agreement and for remuneration solely by way of commission or fee, shall not be an employee for purposes of this chapter.E\n\nNotwithstanding the provisions of subsection C, a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared pursuant to § 44-146.17 shall not be considered in any determination regarding whether such individual is an employee or independent contractor. For the purposes of this subsection, the terms “communicable disease of public health threat,” “disaster,” and “state of emergency” have the same meaning as provided in § 44-146.16.","order_by":null,"text":{"0":{"id":198355,"text":"“Employment” means:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":198356,"text":"Any service including service in interstate commerce, performed for remuneration or under any contract of hire, written or oral, express or implied; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":198357,"text":"Any service, of whatever nature, performed by an individual for any employing unit, for remuneration or under any contract of hire, written or oral, and irrespective of citizenship or residence of either,\n\t\t\t\ta. Within the United States, or\n\t\t\t\tb. On or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the individual is employed on the vessel or aircraft it touches at a port in the United States, if such individual performs such services on or in connection with such vessel or aircraft when outside the United States, provided that the operating office, from which the operations of the vessel or aircraft are ordinarily and regularly supervised, managed, directed or controlled, is within the Commonwealth.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":198358,"text":"Notwithstanding subdivision 2 b of subsection A of this section, “employment” means all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel, if the operating office from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled is within the Commonwealth.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":198359,"text":"Services performed by an individual for remuneration shall be deemed to be employment subject to this title unless the Commission determines that such individual is not an employee for purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based upon an application of the standard used by the Internal Revenue Service for such determinations.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":198360,"text":"Notwithstanding the provisions of subsection C, an individual who performs services as a real estate salesperson, under direction of a real estate broker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a real estate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1 pursuant to an executed independent contractor agreement and for remuneration solely by way of commission or fee, shall not be an employee for purposes of this chapter.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"6":{"id":198361,"text":"Notwithstanding the provisions of subsection C, a hiring party providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared pursuant to § 44-146.17 shall not be considered in any determination regarding whether such individual is an employee or independent contractor. For the purposes of this subsection, the terms “communicable disease of public health threat,” “disaster,” and “state of emergency” have the same meaning as provided in § 44-146.16.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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; 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special exclusion","url":"\/60.2-212.1\/","token":"60.2\/2\/60.2-212.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-212\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 19 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 1952, chapters 30 and 184; in 1956, chapter 440; in 1962, chapter 71; in 1968, chapter 738; in 1972, chapter 824; in 1974, chapters 466 and 660; in 1976, chapter 304; in 1977, chapter 330; in 1979, chapter 637; in 1980, chapters 520 and 522; in 1981, chapters 28, 369, 374, and 375; in 1982, chapter 25; in 1983, chapter 14; in 1984, chapters 120, 139, and 204; in 1985, chapters 152 and 254; in 1986, chapter 480; in 1996, chapter 244<\/a>; in 2005, chapter 892<\/a>; in 2020, chapter 1261<\/a>.<\/p>","references":[{"id":68606,"section_number":"60.2-116","catch_line":"Reciprocal agreements","order_by":null,"url":"\/60.2-116\/"},{"id":83163,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","order_by":null,"url":"\/60.2-218\/"},{"id":54110,"section_number":"60.2-511","catch_line":"How and when taxes payable","order_by":null,"url":"\/60.2-511\/"},{"id":54592,"section_number":"60.2-532","catch_line":"Pool cost charges","order_by":null,"url":"\/60.2-532\/"},{"id":87367,"section_number":"60.2-633","catch_line":"(Effective July 1, 2028) Receiving benefits to which not entitled","order_by":null,"url":"\/60.2-633\/"},{"id":54048,"section_number":"63.2-1900","catch_line":"Definitions","order_by":null,"url":"\/63.2-1900\/"},{"id":72998,"section_number":"63.2-1946","catch_line":"Virginia New Hire Reporting Center; State Directory of New Hires; reporting by employers","order_by":null,"url":"\/63.2-1946\/"}],"refers_to":[{"id":65984,"section_number":"44-146.16","catch_line":"Definitions","order_by":null,"url":"\/44-146.16\/"},{"id":78828,"section_number":"44-146.17","catch_line":"Powers and duties of Governor","order_by":null,"url":"\/44-146.17\/"},{"id":87406,"section_number":"54.1-2009","catch_line":"Definitions","order_by":null,"url":"\/54.1-2009\/"},{"id":74059,"section_number":"54.1-2100","catch_line":"Definitions","order_by":null,"url":"\/54.1-2100\/"}],"permalink":{"id":267453,"object_type":"law","relational_id":54032,"identifier":"60.2-212","token":"60.2\/2\/60.2-212","url":"\/60.2-212\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-212\/","token":"60.2\/2\/60.2-212","dublin_core":{"Title":"Employment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-212","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> “Employment<\/span>” means: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any service including service in interstate commerce, performed for remuneration or under any contract<\/span> of hire, written or oral, express or implied; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any service, of whatever nature, performed by an individual for any employing unit, for remuneration or under any contract<\/span> of hire, written or oral, and irrespective of citizenship or residence of either,\n\t\t\t\ta. Within the United States, or\n\t\t\t\tb. On or in connection with an American vessel or American aircraft under a contract<\/span> of service which is entered into within the United States or during the performance of which and while the individual is employed on the vessel or aircraft it touches at a port in the United States, if such individual performs such services on or in connection with such vessel or aircraft when outside the United States, provided that the operating office, from which the operations of the vessel or aircraft are ordinarily and regularly supervised, managed, directed or controlled, is within the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding subdivision 2 b of subsection A of this section, “employment<\/span>” means all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel, if the operating office from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled is within the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Services performed by an individual for remuneration shall be deemed to be employment<\/span> subject to this title unless the Commission determines that such individual is not an employee for purposes of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, based upon an application of the standard used by the Internal Revenue Service for such determinations. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of subsection C, an individual who performs services as a real estate salesperson, under direction of a real estate broker under Chapter 21 (§ 54.1-2100<\/a> et seq.) of Title 54.1, or as a real estate appraiser under Chapter 20.1 (§ 54.1-2009<\/a> et seq.) of Title 54.1 pursuant to an executed independent contractor agreement and for remuneration solely by way of commission or fee, shall not be an employee for purposes of this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding the provisions of subsection C, a hiring party<\/span> providing an individual with personal protective equipment in response to a disaster caused by a communicable disease of public health threat for which a state of emergency has been declared pursuant to § 44-146.17<\/a> shall not be considered in any determination regarding whether such individual is an employee or independent contractor. For the purposes of this subsection, the terms “communicable disease of public health threat,” “disaster,” and “state of emergency” have the same meaning as provided in § 44-146.16<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEMPLOYMENT (\u00a7 60.2-212)\n\nA. “Employment” means:\n\n 1. Any service including service in interstate commerce, performed for\n remuneration or under any contract of hire, written or oral, express or\n implied; and\n\n 2. Any service, of whatever nature, performed by an individual for any\n employing unit, for remuneration or under any contract of hire, written or\n oral, and irrespective of citizenship or residence of either,\n \t\t\t\ta. Within the United States, or\n \t\t\t\tb. On or in connection with an American vessel or American aircraft under\n a contract of service which is entered into within the United States or during\n the performance of which and while the individual is employed on the vessel or\n aircraft it touches at a port in the United States, if such individual\n performs such services on or in connection with such vessel or aircraft when\n outside the United States, provided that the operating office, from which the\n operations of the vessel or aircraft are ordinarily and regularly supervised,\n managed, directed or controlled, is within the Commonwealth.\n\nB. Notwithstanding subdivision 2 b of subsection A of this section,\n“employment” means all service performed by an officer or member of\nthe crew of an American vessel on or in connection with such vessel, if the\noperating office from which the operations of such vessel operating on navigable\nwaters within, or within and without, the United States are ordinarily and\nregularly supervised, managed, directed and controlled is within the\nCommonwealth.\n\nC. Services performed by an individual for remuneration shall be deemed to be\nemployment subject to this title unless the Commission determines that such\nindividual is not an employee for purposes of the Federal Insurance\nContributions Act and the Federal Unemployment Tax Act, based upon an\napplication of the standard used by the Internal Revenue Service for such\ndeterminations.\n\nD. Notwithstanding the provisions of subsection C, an individual who performs\nservices as a real estate salesperson, under direction of a real estate broker\nunder Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a real estate\nappraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1 pursuant\nto an executed independent contractor agreement and for remuneration solely by\nway of commission or fee, shall not be an employee for purposes of this chapter.\n\nE. Notwithstanding the provisions of subsection C, a hiring party providing an\nindividual with personal protective equipment in response to a disaster caused\nby a communicable disease of public health threat for which a state of emergency\nhas been declared pursuant to § 44-146.17 shall not be considered in any\ndetermination regarding whether such individual is an employee or independent\ncontractor. For the purposes of this subsection, the terms “communicable\ndisease of public health threat,” “disaster,” and “state\nof emergency” have the same meaning as provided in § 44-146.16.\n\nHISTORY: Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;\n1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466,\n660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28,\n369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152,\n254; 1986, c. 480; 1996, c. 244; 2005, c. 892; 2020, c. 1261; 2021, Sp. Sess. I,\nc. 448.","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}}