{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-216.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-216.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-216.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-216.html"}],"law_id":62179,"edition_id":1,"section_id":62179,"structure_id":12925,"section_number":"60.2-216","catch_line":"Employment outside of United States","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.","full_text":"A\n\n&#8220;Employment&#8221; includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed &#8220;employment&#8221; under the provisions of subsections A and B of \u00a7 60.2-217 or the parallel provisions of another state&#8217;s law, if:1\n\nThe employer&#8217;s principal place of business in the United States is located in this Commonwealth;2\n\nThe employer has no place of business in the United States, but\n\t\t\t\ta. The employer is an individual who is a resident of this Commonwealth,\n\t\t\t\tb. The employer is a corporation which is organized under the laws of this Commonwealth, or\n\t\t\t\tc. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this Commonwealth is greater than the number who are residents of any one other state; or3\n\nNone of the criteria of subdivisions 1 and 2 of this subsection is met but the employer has elected coverage in this Commonwealth or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this Commonwealth.B\n\nAn &#8220;American employer,&#8221; for purposes of this section, means a person who is:1\n\nAn individual who is a resident of the United States;2\n\nA partnership, if two-thirds or more of the partners are residents of the United States;3\n\nA trust, if all of the trustees are residents of the United States; or4\n\nA corporation organized under the laws of the United States or of any state.C\n\nAs used in this section, the term &#8220;United States&#8221; shall be defined as &#8220;state&#8221; is defined in &#xA7; 60.2-225.","order_by":null,"text":{"0":{"id":226801,"text":"&#8220;Employment&#8221; includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed &#8220;employment&#8221; under the provisions of subsections A and B of \u00a7 60.2-217 or the parallel provisions of another state&#8217;s law, if:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":226802,"text":"The employer&#8217;s principal place of business in the United States is located in this Commonwealth;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":226803,"text":"The employer has no place of business in the United States, but\n\t\t\t\ta. The employer is an individual who is a resident of this Commonwealth,\n\t\t\t\tb. The employer is a corporation which is organized under the laws of this Commonwealth, or\n\t\t\t\tc. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this Commonwealth is greater than the number who are residents of any one other state; or","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":226804,"text":"None of the criteria of subdivisions 1 and 2 of this subsection is met but the employer has elected coverage in this Commonwealth or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this Commonwealth.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":226805,"text":"An &#8220;American employer,&#8221; for purposes of this section, means a person who is:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"B1"},"5":{"id":226806,"text":"An individual who is a resident of the United States;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"6":{"id":226807,"text":"A partnership, if two-thirds or more of the partners are residents of the United States;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"7":{"id":226808,"text":"A trust, if all of the trustees are residents of the United States; or","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"8":{"id":226809,"text":"A corporation organized under the laws of the United States or of any state.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"9":{"id":226810,"text":"As used in this section, the term &#8220;United States&#8221; shall be defined as &#8220;state&#8221; is defined in &#xA7; 60.2-225.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-216\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 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.<\/p>","references":false,"refers_to":[{"id":61584,"section_number":"60.2-217","catch_line":"Employment within and without Commonwealth","order_by":null,"url":"\/60.2-217\/"},{"id":54826,"section_number":"60.2-225","catch_line":"State","order_by":null,"url":"\/60.2-225\/"}],"permalink":{"id":267477,"object_type":"law","relational_id":62179,"identifier":"60.2-216","token":"60.2\/2\/60.2-216","url":"\/60.2-216\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","dublin_core":{"Title":"Employment outside of United States","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-216","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> &#8220;<span class=\"dictionary\">Employment<\/span>&#8221; includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed &#8220;<span class=\"dictionary\">employment<\/span>&#8221; under the provisions of subsections A and B of \u00a7&nbsp;<a class=\"law\" title=\"Employment within and without Commonwealth\" href=\"\/60.2-217\/\">60.2-217<\/a> or the parallel provisions of another state&#8217;s <span class=\"dictionary\">law<\/span>, if: <a id=\"paragraph-226801\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> The employer&#8217;s principal place of business in the United States is located in this Commonwealth; <a id=\"paragraph-226802\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#A1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> The employer has no place of business in the United States, but\n\t\t\t\ta. The employer is an individual who is a resident of this Commonwealth,\n\t\t\t\tb. The employer is a corporation which is organized under the <span class=\"dictionary\">laws<\/span> of this Commonwealth, or\n\t\t\t\tc. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this Commonwealth is greater than the number who are residents of any one other state; or <a id=\"paragraph-226803\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#A2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"A3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> None of the criteria of subdivisions 1 and 2 of this subsection is met but the employer has elected coverage in this Commonwealth or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the <span class=\"dictionary\">law<\/span> of this Commonwealth. <a id=\"paragraph-226804\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#A3\"><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> An &#8220;American employer,&#8221; for purposes of this section, means a person who is: <a id=\"paragraph-226805\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> An individual who is a resident of the United States; <a id=\"paragraph-226806\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#B1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> A partnership, if two-thirds or more of the partners are residents of the United States; <a id=\"paragraph-226807\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#B2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> A trust, if all of the trustees are residents of the United States; or <a id=\"paragraph-226808\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#B3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> A corporation organized under the <span class=\"dictionary\">laws<\/span> of the United States or of any state. <a id=\"paragraph-226809\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#B4\"><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> As used in this section, the term &#8220;United States&#8221; shall be defined as &#8220;state&#8221; is defined in &#xA7; <a class=\"law\" title=\"State\" href=\"\/60.2-225\/\">60.2-225<\/a>. <a id=\"paragraph-226810\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/60.2-216\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEMPLOYMENT OUTSIDE OF UNITED STATES (\u00a7 60.2-216)\n\nA. &#8220;Employment&#8221; includes any service of an individual who is a\ncitizen of the United States, performed outside the United States, except in\nCanada, in the employ of an American employer other than service which is deemed\n&#8220;employment&#8221; under the provisions of subsections A and B of \u00a7\n60.2-217 or the parallel provisions of another state&#8217;s law, if:\n\n   1. The employer&#8217;s principal place of business in the United States is\n   located in this Commonwealth;\n\n   2. The employer has no place of business in the United States, but\n   \t\t\t\ta. The employer is an individual who is a resident of this Commonwealth,\n   \t\t\t\tb. The employer is a corporation which is organized under the laws of this\n   Commonwealth, or\n   \t\t\t\tc. The employer is a partnership or a trust and the number of the partners\n   or trustees who are residents of this Commonwealth is greater than the number\n   who are residents of any one other state; or\n\n   3. None of the criteria of subdivisions 1 and 2 of this subsection is met but\n   the employer has elected coverage in this Commonwealth or, the employer having\n   failed to elect coverage in any state, the individual has filed a claim for\n   benefits, based on such service, under the law of this Commonwealth.\n\nB. An &#8220;American employer,&#8221; for purposes of this section, means a\nperson who is:\n\n   1. An individual who is a resident of the United States;\n\n   2. A partnership, if two-thirds or more of the partners are residents of the\n   United States;\n\n   3. A trust, if all of the trustees are residents of the United States; or\n\n   4. A corporation organized under the laws of the United States or of any\n   state.\n\nC. As used in this section, the term &#8220;United States&#8221; shall be\ndefined as &#8220;state&#8221; is defined in &#xA7; 60.2-225.\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.","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}}