{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-219.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-219.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-219.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-219.html"}],"law_id":58178,"edition_id":1,"section_id":58178,"structure_id":12925,"section_number":"60.2-219","catch_line":"Services not included in term “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; 1987, c. 113; 1988, c. 678; 1989, c. 339; 1992, c. 4; 1997, cc. 171, 189; 2000, c. 438; 2003, c. 609; 2004, c. 977; 2005, c. 110; 2019, c. 618.","full_text":"The term “employment” shall not include:\n\n1\n\nService performed in the employ of the United States government or of any instrumentality of the United States which is wholly or partially owned by the United States or which is exempt from the tax imposed by § 3301 of the Federal Internal Revenue Code by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;2\n\nService with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of Congress, including service performed after June 30, 1939, for an employer determined to be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.) by the agency or agencies empowered to make such determination by an act of Congress, and service as an employer representative determined to be subject to such act by such agency or agencies. The Commission is hereby authorized and directed to enter into agreements with the proper agencies under such act of Congress, which agreements shall become effective 10 days after publication thereof, in the manner provided in § 60.2-111 for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired rights to unemployment compensation under such act of Congress, or who have, after acquiring potential rights to unemployment compensation under such act of Congress, acquired rights to benefits under this title;3\n\nAgricultural labor as defined in § 60.2-201 except as provided for in § 60.2-214;4\n\nDomestic service in a private home, local college club or local chapter of a college fraternity or sorority except as provided for in § 60.2-215;5\n\nService performed on or in connection with a vessel or aircraft not an American vessel or American aircraft by an employee, if the employee is employed on and in connection with such vessel or aircraft when outside the United States;6\n\nService performed by an individual in, or as an officer or member of the crew of, a vessel while it is engaged in the catching, taking, harvesting, cultivating or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except (i) service performed in connection with the catching or taking of salmon or halibut for commercial purposes and (ii) service performed on or in connection with a vessel of more than 10 net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States;\n\t\t\t6a. Service performed by an individual on a boat engaged in catching fish or other forms of aquatic life under an arrangement with the owner or operator of such boat pursuant to which:\n\t\t\ta. Such individual does not receive any cash remuneration, other than as provided in subdivision b;\n\t\t\tb. Such individual receives a share of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, or a share of the proceeds from the sale of such catch; and\n\t\t\tc. The amount of such individual’s share depends on the amount of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat is normally made up of fewer than 10 individuals;7\n\nService performed by an individual in the employ of his son, daughter, or spouse and service performed by a child under the age of 21 in the employ of his father or mother;8\n\nService performed in any calendar quarter in the employ of any organization exempt from income tax (i) under § 501(a) of the Federal Internal Revenue Code (26 U.S.C.), other than an organization described in § 401(a) of such Code, or (ii) under § 521 of the Federal Internal Revenue Code, if the remuneration for such service is less than $50;9\n\nService performed in the employ of a school or institution of higher education, if such service is performed by a student who is enrolled and is regularly attending classes at such school or institution;10\n\nService performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to state law;11\n\nService performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law;12\n\nService performed by an individual for an employing unit as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;13\n\nService performed by an individual for an employing unit as a real estate salesman, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;14\n\nService covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law pursuant to which all services performed by an individual for an employing unit during the period covered by such employing unit’s duly approved election are deemed to be performed entirely within such agency’s state or under such federal law;15\n\nService performed by an individual for an employing unit as an agent in the wholesale distribution and sale of gasoline and other petroleum products, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;16\n\nService not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For the purposes of this subdivision, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if (i) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or (ii) such individual was regularly employed, as determined under clause (i) of this subdivision, by such employer in the performance of such service during the preceding calendar quarter;17\n\na. Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on. In order for such services to be excluded from “employment”:1\n\nThe individual shall be enrolled as a student in a full-time program,2\n\nThe program shall be taken for credit at such institution,3\n\nThe program combines academic instruction with work experience, and4\n\nSuch service shall be an integral part of such program.\n\t\t\t\tb. Such institution shall certify to the employer that subdivisions 17 a (1) through 17 a (4) have been met.\n\t\t\t\tc. This subdivision shall not apply to service performed in a program established for or on behalf of an employer or group of employers;18\n\nService performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in § 60.2-221;19\n\nServices provided by an individual pursuant to an agreement among the service recipient, a public human services agency as defined in § 15.2-2811, and such individual to an eligible service recipient in his own home or the home of the service provider, unless coverage of such services is required by the provisions of § 3304(a)(6)(A) of the Federal Unemployment Tax Act;20\n\nServices performed by an individual as a “direct seller” provided that:\n\t\t\ta. Such person:1\n\nIs engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary of the Treasury prescribes by regulations for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment;2\n\nIs engaged in the trade or business of selling, or soliciting the sale of, consumer products to a consumer in the home or otherwise than in a permanent retail establishment; or3\n\nIs engaged in the trade or business of the delivery or distribution of newspapers or shopping news (including any delivery services directly related to such trade or business).\n\t\t\t\tb. Substantially all of the remuneration for the services performed as a direct seller, whether or not paid in cash, is directly related to sales or output, including the performances of services, rather than to the number of hours worked;\n\t\t\t\tc. The services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for federal tax purposes;21\n\nService performed after July 1, 1984, by an individual as a taxicab driver, or as a driver of an executive sedan, provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;22\n\nServices performed by an individual as a “contract carrier courier driver” provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;23\n\nServices performed by a full-time student in the employ of an organized camp if:\n\t\t\ta. Such camp:1\n\nDid not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year; or2\n\nHad average gross receipts for any six months in the preceding calendar year which were not more than 33- 1\/3 percent of its average gross receipts for the other six months in the preceding calendar year; and\n\t\t\t\tb. Such full-time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year;24\n\nServices performed by an individual as a court reporter for an employing unit if all such service performed by the individual for the employing unit is performed for remuneration solely by way of commission;25\n\nServices performed by an individual as a cosmetologist or as a barber provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;26\n\nServices performed by a licensed clinical social worker as defined in § 54.1-3700, licensed psychologist as defined in § 54.1-3600, licensed professional counselor as defined in § 54.1-3500, licensed psychiatrist, or licensed marriage and family therapist as defined in § 54.1-3500, if such individual:\n\t\t\ta. Operates under a contract specifying that the individual is free from control or direction over the performance of such services;\n\t\t\tb. Is licensed in the Commonwealth to perform independent clinical services;\n\t\t\tc. Is compensated solely by way of fees charged for services rendered by such individual; and\n\t\t\td. Has a valid business license issued by the locality in which such individual performs such services; and27\n\nServices performed by an inmate for a penal or custodial institution or while participating in the community corrections alternative program pursuant to § 19.2-316.4.","order_by":null,"text":{"0":{"id":213162,"text":"The term “employment” shall not include:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":213163,"text":"Service performed in the employ of the United States government or of any instrumentality of the United States which is wholly or partially owned by the United States or which is exempt from the tax imposed by § 3301 of the Federal Internal Revenue Code by virtue of any provision of law which specifically refers to such section (or the corresponding section of prior law) in granting such exemption;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":213164,"text":"Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of Congress, including service performed after June 30, 1939, for an employer determined to be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.) by the agency or agencies empowered to make such determination by an act of Congress, and service as an employer representative determined to be subject to such act by such agency or agencies. The Commission is hereby authorized and directed to enter into agreements with the proper agencies under such act of Congress, which agreements shall become effective 10 days after publication thereof, in the manner provided in § 60.2-111 for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired rights to unemployment compensation under such act of Congress, or who have, after acquiring potential rights to unemployment compensation under such act of Congress, acquired rights to benefits under this title;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":213165,"text":"Agricultural labor as defined in § 60.2-201 except as provided for in § 60.2-214;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":213166,"text":"Domestic service in a private home, local college club or local chapter of a college fraternity or sorority except as provided for in § 60.2-215;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":213167,"text":"Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft by an employee, if the employee is employed on and in connection with such vessel or aircraft when outside the United States;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":213168,"text":"Service performed by an individual in, or as an officer or member of the crew of, a vessel while it is engaged in the catching, taking, harvesting, cultivating or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except (i) service performed in connection with the catching or taking of salmon or halibut for commercial purposes and (ii) service performed on or in connection with a vessel of more than 10 net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States;\n\t\t\t6a. Service performed by an individual on a boat engaged in catching fish or other forms of aquatic life under an arrangement with the owner or operator of such boat pursuant to which:\n\t\t\ta. Such individual does not receive any cash remuneration, other than as provided in subdivision b;\n\t\t\tb. Such individual receives a share of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, or a share of the proceeds from the sale of such catch; and\n\t\t\tc. The amount of such individual’s share depends on the amount of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat is normally made up of fewer than 10 individuals;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":213169,"text":"Service performed by an individual in the employ of his son, daughter, or spouse and service performed by a child under the age of 21 in the employ of his father or mother;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":213170,"text":"Service performed in any calendar quarter in the employ of any organization exempt from income tax (i) under § 501(a) of the Federal Internal Revenue Code (26 U.S.C.), other than an organization described in § 401(a) of such Code, or (ii) under § 521 of the Federal Internal Revenue Code, if the remuneration for such service is less than $50;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":213171,"text":"Service performed in the employ of a school or institution of higher education, if such service is performed by a student who is enrolled and is regularly attending classes at such school or institution;","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":213172,"text":"Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to state law;","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":213173,"text":"Service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law;","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":213174,"text":"Service performed by an individual for an employing unit as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":213175,"text":"Service performed by an individual for an employing unit as a real estate salesman, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":213176,"text":"Service covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law pursuant to which all services performed by an individual for an employing unit during the period covered by such employing unit’s duly approved election are deemed to be performed entirely within such agency’s state or under such federal law;","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":213177,"text":"Service performed by an individual for an employing unit as an agent in the wholesale distribution and sale of gasoline and other petroleum products, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission;","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":213178,"text":"Service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For the purposes of this subdivision, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if (i) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or (ii) such individual was regularly employed, as determined under clause (i) of this subdivision, by such employer in the performance of such service during the preceding calendar quarter;","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":213179,"text":"a. Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on. In order for such services to be excluded from “employment”:","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16","next_prefix":"171"},"18":{"id":213180,"text":"The individual shall be enrolled as a student in a full-time program,","type":"section","prefixes":["17","1"],"prefix":"1","entire_prefix":"171","prefix_anchor":"171","level":2,"prior_prefix":"17","next_prefix":"172"},"19":{"id":213181,"text":"The program shall be taken for credit at such institution,","type":"section","prefixes":["17","2"],"prefix":"2","entire_prefix":"172","prefix_anchor":"172","level":2,"prior_prefix":"171","next_prefix":"173"},"20":{"id":213182,"text":"The program combines academic instruction with work experience, and","type":"section","prefixes":["17","3"],"prefix":"3","entire_prefix":"173","prefix_anchor":"173","level":2,"prior_prefix":"172","next_prefix":"174"},"21":{"id":213183,"text":"Such service shall be an integral part of such program.\n\t\t\t\tb. Such institution shall certify to the employer that subdivisions 17 a (1) through 17 a (4) have been met.\n\t\t\t\tc. This subdivision shall not apply to service performed in a program established for or on behalf of an employer or group of employers;","type":"section","prefixes":["17","4"],"prefix":"4","entire_prefix":"174","prefix_anchor":"174","level":2,"prior_prefix":"173","next_prefix":"18"},"22":{"id":213184,"text":"Service performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in § 60.2-221;","type":"section","prefixes":["18"],"prefix":"18","entire_prefix":"18","prefix_anchor":"18","level":1,"prior_prefix":"174","next_prefix":"19"},"23":{"id":213185,"text":"Services provided by an individual pursuant to an agreement among the service recipient, a public human services agency as defined in § 15.2-2811, and such individual to an eligible service recipient in his own home or the home of the service provider, unless coverage of such services is required by the provisions of § 3304(a)(6)(A) of the Federal Unemployment Tax Act;","type":"section","prefixes":["19"],"prefix":"19","entire_prefix":"19","prefix_anchor":"19","level":1,"prior_prefix":"18","next_prefix":"20"},"24":{"id":213186,"text":"Services performed by an individual as a “direct seller” provided that:\n\t\t\ta. Such person:","type":"section","prefixes":["20"],"prefix":"20","entire_prefix":"20","prefix_anchor":"20","level":1,"prior_prefix":"19","next_prefix":"201"},"25":{"id":213187,"text":"Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary of the Treasury prescribes by regulations for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment;","type":"section","prefixes":["20","1"],"prefix":"1","entire_prefix":"201","prefix_anchor":"201","level":2,"prior_prefix":"20","next_prefix":"202"},"26":{"id":213188,"text":"Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to a consumer in the home or otherwise than in a permanent retail establishment; or","type":"section","prefixes":["20","2"],"prefix":"2","entire_prefix":"202","prefix_anchor":"202","level":2,"prior_prefix":"201","next_prefix":"203"},"27":{"id":213189,"text":"Is engaged in the trade or business of the delivery or distribution of newspapers or shopping news (including any delivery services directly related to such trade or business).\n\t\t\t\tb. Substantially all of the remuneration for the services performed as a direct seller, whether or not paid in cash, is directly related to sales or output, including the performances of services, rather than to the number of hours worked;\n\t\t\t\tc. The services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for federal tax purposes;","type":"section","prefixes":["20","3"],"prefix":"3","entire_prefix":"203","prefix_anchor":"203","level":2,"prior_prefix":"202","next_prefix":"21"},"28":{"id":213190,"text":"Service performed after July 1, 1984, by an individual as a taxicab driver, or as a driver of an executive sedan, provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;","type":"section","prefixes":["21"],"prefix":"21","entire_prefix":"21","prefix_anchor":"21","level":1,"prior_prefix":"203","next_prefix":"22"},"29":{"id":213191,"text":"Services performed by an individual as a “contract carrier courier driver” provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;","type":"section","prefixes":["22"],"prefix":"22","entire_prefix":"22","prefix_anchor":"22","level":1,"prior_prefix":"21","next_prefix":"23"},"30":{"id":213192,"text":"Services performed by a full-time student in the employ of an organized camp if:\n\t\t\ta. Such camp:","type":"section","prefixes":["23"],"prefix":"23","entire_prefix":"23","prefix_anchor":"23","level":1,"prior_prefix":"22","next_prefix":"231"},"31":{"id":213193,"text":"Did not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year; or","type":"section","prefixes":["23","1"],"prefix":"1","entire_prefix":"231","prefix_anchor":"231","level":2,"prior_prefix":"23","next_prefix":"232"},"32":{"id":213194,"text":"Had average gross receipts for any six months in the preceding calendar year which were not more than 33- 1\/3 percent of its average gross receipts for the other six months in the preceding calendar year; and\n\t\t\t\tb. Such full-time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year;","type":"section","prefixes":["23","2"],"prefix":"2","entire_prefix":"232","prefix_anchor":"232","level":2,"prior_prefix":"231","next_prefix":"24"},"33":{"id":213195,"text":"Services performed by an individual as a court reporter for an employing unit if all such service performed by the individual for the employing unit is performed for remuneration solely by way of commission;","type":"section","prefixes":["24"],"prefix":"24","entire_prefix":"24","prefix_anchor":"24","level":1,"prior_prefix":"232","next_prefix":"25"},"34":{"id":213196,"text":"Services performed by an individual as a cosmetologist or as a barber provided the Commission is furnished evidence that such individual is excluded from taxation by the Federal Unemployment Tax Act;","type":"section","prefixes":["25"],"prefix":"25","entire_prefix":"25","prefix_anchor":"25","level":1,"prior_prefix":"24","next_prefix":"26"},"35":{"id":213197,"text":"Services performed by a licensed clinical social worker as defined in § 54.1-3700, licensed psychologist as defined in § 54.1-3600, licensed professional counselor as defined in § 54.1-3500, licensed psychiatrist, or licensed marriage and family therapist as defined in § 54.1-3500, if such individual:\n\t\t\ta. Operates under a contract specifying that the individual is free from control or direction over the performance of such services;\n\t\t\tb. Is licensed in the Commonwealth to perform independent clinical services;\n\t\t\tc. Is compensated solely by way of fees charged for services rendered by such individual; and\n\t\t\td. Has a valid business license issued by the locality in which such individual performs such services; and","type":"section","prefixes":["26"],"prefix":"26","entire_prefix":"26","prefix_anchor":"26","level":1,"prior_prefix":"25","next_prefix":"27"},"36":{"id":213198,"text":"Services performed by an inmate for a penal or custodial institution or while participating in the community corrections alternative program pursuant to § 19.2-316.4.","type":"section","prefixes":["27"],"prefix":"27","entire_prefix":"27","prefix_anchor":"27","level":1,"prior_prefix":"26"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-219\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 26 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 1987, chapter 113; in 1988, chapter 678; in 1989, chapter 339; in 1992, chapter 4; in 1997, chapters 171<\/a> and 189<\/a>; in 2000, chapter 438<\/a>; in 2003, chapter 609<\/a>; in 2004, chapter 977<\/a>; in 2005, chapter 110<\/a>; in 2019, chapter 618<\/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":75938,"section_number":"60.2-507.1","catch_line":"Financing of benefits to employees of Indian tribes","order_by":null,"url":"\/60.2-507.1\/"},{"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\/"}],"refers_to":[{"id":72285,"section_number":"15.2-2811","catch_line":"\"Human services\" defined","order_by":null,"url":"\/15.2-2811\/"},{"id":76761,"section_number":"19.2-316.4","catch_line":"Eligibility for participation in community corrections alternative program; evaluation; sentencing; withdrawal or removal from program; payment of costs","order_by":null,"url":"\/19.2-316.4\/"},{"id":54880,"section_number":"54.1-3500","catch_line":"Definitions","order_by":null,"url":"\/54.1-3500\/"},{"id":79319,"section_number":"54.1-3600","catch_line":"Definitions","order_by":null,"url":"\/54.1-3600\/"},{"id":68354,"section_number":"54.1-3700","catch_line":"Definitions","order_by":null,"url":"\/54.1-3700\/"},{"id":79338,"section_number":"60.2-111","catch_line":"Duties and powers of Commission; reporting requirements","order_by":null,"url":"\/60.2-111\/"},{"id":61777,"section_number":"60.2-201","catch_line":"Agricultural labor","order_by":null,"url":"\/60.2-201\/"},{"id":69494,"section_number":"60.2-214","catch_line":"Agricultural employment","order_by":null,"url":"\/60.2-214\/"},{"id":61881,"section_number":"60.2-215","catch_line":"Domestic employment","order_by":null,"url":"\/60.2-215\/"},{"id":61856,"section_number":"60.2-221","catch_line":"Hospital","order_by":null,"url":"\/60.2-221\/"}],"permalink":{"id":267489,"object_type":"law","relational_id":58178,"identifier":"60.2-219","token":"60.2\/2\/60.2-219","url":"\/60.2-219\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-219\/","token":"60.2\/2\/60.2-219","dublin_core":{"Title":"Services not included in term “employment.”","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-219","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The term “employment” shall not include:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Service performed in the employ of the United States government or of any instrumentality of the United States which is wholly or partially owned by the United States or which is exempt from the tax imposed by § 3301 of the Federal Internal Revenue Code by virtue of any provision of law<\/span> which specifically refers to such section (or the corresponding section of prior law<\/span>) in granting such exemption; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of Congress, including service performed after June 30, 1939, for an employer determined to be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.) by the agency or agencies empowered to make such determination by an act of Congress, and service as an employer representative determined to be subject to such act by such agency or agencies. The Commission is hereby authorized and directed to enter into agreements with the proper agencies under such act of Congress, which agreements shall become effective 10 days after publication thereof, in the manner provided in § 60.2-111<\/a> for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired rights to unemployment compensation under such act of Congress, or who have, after acquiring potential rights to unemployment compensation under such act of Congress, acquired rights to benefits under this title; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Agricultural labor as defined in § 60.2-201<\/a> except as provided for in § 60.2-214<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Domestic service in a private home, local college club or local chapter of a college fraternity or sorority except as provided for in § 60.2-215<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft by an employee, if the employee is employed on and in connection with such vessel or aircraft when outside the United States; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Service performed by an individual in, or as an officer or member of the crew of, a vessel while it is engaged in the catching, taking, harvesting, cultivating or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except (i) service performed in connection with the catching or taking of salmon or halibut for commercial purposes and (ii) service performed on or in connection with a vessel of more than 10 net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws<\/span> of the United States;\n\t\t\t6a. Service performed by an individual on a boat engaged in catching fish or other forms of aquatic life under an arrangement with the owner or operator of such boat pursuant to which:\n\t\t\ta. Such individual does not receive any cash remuneration, other than as provided in subdivision b;\n\t\t\tb. Such individual receives a share of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, or a share of the proceeds from the sale of such catch; and\n\t\t\tc. The amount of such individual’s share depends on the amount of the boat’s, or the boats’ in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, but only if the operating crew of such boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat is normally made up of fewer than 10 individuals; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Service performed by an individual in the employ of his son, daughter, or spouse and service performed by a child under the age of 21 in the employ of his father or mother; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Service performed in any calendar quarter in the employ of any organization exempt from income tax (i) under § 501(a) of the Federal Internal Revenue Code (26 U.S.C.), other than an organization described in § 401(a) of such Code, or (ii) under § 521 of the Federal Internal Revenue Code, if the remuneration for such service is less than $50; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Service performed in the employ of a school or institution of higher education, if such service is performed by a student who is enrolled and is regularly attending classes at such school or institution; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to state law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Service performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Service performed by an individual for an employing unit as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Service performed by an individual for an employing unit as a real estate salesman, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Service covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law<\/span> pursuant to which all services performed by an individual for an employing unit during the period covered by such employing unit’s duly approved election are deemed to be performed entirely within such agency’s state or under such federal law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Service performed by an individual for an employing unit as an agent in the wholesale distribution and sale of gasoline and other petroleum products, if all such service performed by such individual for such employing unit is performed for remuneration solely by way of commission; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For the purposes of this subdivision, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if (i) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or (ii) such individual was regularly employed, as determined under clause (i) of this subdivision, by such employer in the performance of such service during the preceding calendar quarter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> a. Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on. In order<\/span> for such services to be excluded from “employment”: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The individual shall be enrolled as a student in a full-time program, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The program shall be taken for credit at such institution, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The program combines academic instruction with work experience, and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Such service shall be an integral part of such program.\n\t\t\t\tb. Such institution shall certify to the employer that subdivisions 17 a (1) through 17 a (4) have been met.\n\t\t\t\tc. This subdivision shall not apply to service performed in a program established for or on behalf of an employer or group of employers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Service performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in § 60.2-221<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> Services provided by an individual pursuant to an agreement among the service recipient, a public human services agency as defined in § 15.2-2811<\/a>, and such individual to an eligible service recipient in his own home or the home of the service provider, unless coverage of such services is required by the provisions of § 3304(a)(6)(A) of the Federal Unemployment Tax Act; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Services performed by an individual as a “direct seller” provided that:\n\t\t\ta. Such person: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary of the Treasury prescribes by regulations for resale by the buyer or any other person in the home or otherwise than in a permanent retail establishment; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Is engaged in the trade or business of selling, or soliciting the sale of, consumer products to a consumer in the home or otherwise than in a permanent retail establishment; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Is engaged in the trade or business of the delivery or distribution of newspapers or shopping news (including any delivery services directly related to such trade or business).\n\t\t\t\tb. Substantially all of the remuneration for the services performed as a direct seller, whether or not paid in cash, is directly related to sales or output, including the performances of services, rather than to the number of hours worked;\n\t\t\t\tc. The services performed by the person are performed pursuant to a written contract<\/span> between such person and the person for whom the services are performed and such contract<\/span> provides that the person will not be treated as an employee with respect to such services for federal tax purposes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

21.<\/span> Service performed after July 1, 1984, by an individual as a taxicab driver, or as a driver of an executive sedan, provided the Commission is furnished evidence<\/span> that such individual is excluded from taxation by the Federal Unemployment Tax Act; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

22.<\/span> Services performed by an individual as a “contract<\/span> carrier courier driver” provided the Commission is furnished evidence<\/span> that such individual is excluded from taxation by the Federal Unemployment Tax Act; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

23.<\/span> Services performed by a full-time student in the employ of an organized camp if:\n\t\t\ta. Such camp: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Did not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Had average gross receipts for any six months in the preceding calendar year which were not more than 33- 1\/3 percent of its average gross receipts for the other six months in the preceding calendar year; and\n\t\t\t\tb. Such full-time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

24.<\/span> Services performed by an individual as a court reporter<\/span> for an employing unit if all such service performed by the individual for the employing unit is performed for remuneration solely by way of commission; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

25.<\/span> Services performed by an individual as a cosmetologist or as a barber provided the Commission is furnished evidence<\/span> that such individual is excluded from taxation by the Federal Unemployment Tax Act; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

26.<\/span> Services performed by a licensed clinical social worker as defined in § 54.1-3700<\/a>, licensed psychologist as defined in § 54.1-3600<\/a>, licensed professional counselor as defined in § 54.1-3500<\/a>, licensed psychiatrist, or licensed marriage and family therapist as defined in § 54.1-3500<\/a>, if such individual:\n\t\t\ta. Operates under a contract<\/span> specifying that the individual is free from control or direction over the performance of such services;\n\t\t\tb. Is licensed in the Commonwealth to perform independent clinical services;\n\t\t\tc. Is compensated solely by way of fees charged for services rendered by such individual; and\n\t\t\td. Has a valid business license issued by the locality in which such individual performs such services; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

27.<\/span> Services performed by an inmate for a penal or custodial institution or while participating in the community corrections alternative program pursuant to § 19.2-316.4<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSERVICES NOT INCLUDED IN TERM “EMPLOYMENT.” (\u00a7 60.2-219)\n\nThe term “employment” shall not include:\n\n1. Service performed in the employ of the United States government or of any\ninstrumentality of the United States which is wholly or partially owned by the\nUnited States or which is exempt from the tax imposed by § 3301 of the\nFederal Internal Revenue Code by virtue of any provision of law which\nspecifically refers to such section (or the corresponding section of prior law)\nin granting such exemption;\n\n2. Service with respect to which unemployment compensation is payable under an\nunemployment compensation system established by an act of Congress, including\nservice performed after June 30, 1939, for an employer determined to be subject\nto the Railroad Unemployment Insurance Act (45 U.S.C. § 351 et seq.) by the\nagency or agencies empowered to make such determination by an act of Congress,\nand service as an employer representative determined to be subject to such act\nby such agency or agencies. The Commission is hereby authorized and directed to\nenter into agreements with the proper agencies under such act of Congress, which\nagreements shall become effective 10 days after publication thereof, in the\nmanner provided in § 60.2-111 for general rules, to provide reciprocal\ntreatment to individuals who have, after acquiring potential rights to benefits\nunder this title, acquired rights to unemployment compensation under such act of\nCongress, or who have, after acquiring potential rights to unemployment\ncompensation under such act of Congress, acquired rights to benefits under this\ntitle;\n\n3. Agricultural labor as defined in § 60.2-201 except as provided for in\n§ 60.2-214;\n\n4. Domestic service in a private home, local college club or local chapter of a\ncollege fraternity or sorority except as provided for in § 60.2-215;\n\n5. Service performed on or in connection with a vessel or aircraft not an\nAmerican vessel or American aircraft by an employee, if the employee is employed\non and in connection with such vessel or aircraft when outside the United\nStates;\n\n6. Service performed by an individual in, or as an officer or member of the crew\nof, a vessel while it is engaged in the catching, taking, harvesting,\ncultivating or farming of any kind of fish, shellfish, crustacea, sponges,\nseaweeds or other aquatic forms of animal and vegetable life, including service\nperformed by any such individual as an ordinary incident to any such activity,\nexcept (i) service performed in connection with the catching or taking of salmon\nor halibut for commercial purposes and (ii) service performed on or in\nconnection with a vessel of more than 10 net tons, determined in the manner\nprovided for determining the register tonnage of merchant vessels under the laws\nof the United States;\n\t\t\t6a. Service performed by an individual on a boat engaged in catching fish or\nother forms of aquatic life under an arrangement with the owner or operator of\nsuch boat pursuant to which:\n\t\t\ta. Such individual does not receive any cash remuneration, other than as\nprovided in subdivision b;\n\t\t\tb. Such individual receives a share of the boat’s, or the boats’\nin the case of a fishing operation involving more than one boat, catch of fish\nor other forms of aquatic animal life, or a share of the proceeds from the sale\nof such catch; and\n\t\t\tc. The amount of such individual’s share depends on the amount of the\nboat’s, or the boats’ in the case of a fishing operation involving\nmore than one boat, catch of fish or other forms of aquatic animal life, but\nonly if the operating crew of such boat, or each boat from which the individual\nreceives a share in the case of a fishing operation involving more than one boat\nis normally made up of fewer than 10 individuals;\n\n7. Service performed by an individual in the employ of his son, daughter, or\nspouse and service performed by a child under the age of 21 in the employ of his\nfather or mother;\n\n8. Service performed in any calendar quarter in the employ of any organization\nexempt from income tax (i) under § 501(a) of the Federal Internal Revenue\nCode (26 U.S.C.), other than an organization described in § 401(a) of such\nCode, or (ii) under § 521 of the Federal Internal Revenue Code, if the\nremuneration for such service is less than $50;\n\n9. Service performed in the employ of a school or institution of higher\neducation, if such service is performed by a student who is enrolled and is\nregularly attending classes at such school or institution;\n\n10. Service performed as a student nurse in the employ of a hospital or a\nnurses’ training school by an individual who is enrolled and is regularly\nattending classes in a nurses’ training school chartered or approved\npursuant to state law;\n\n11. Service performed as an intern in the employ of a hospital by an individual\nwho has completed a four-year course in a medical school chartered or approved\npursuant to state law;\n\n12. Service performed by an individual for an employing unit as an insurance\nagent or as an insurance solicitor, if all such service performed by such\nindividual for such employing unit is performed for remuneration solely by way\nof commission;\n\n13. Service performed by an individual for an employing unit as a real estate\nsalesman, if all such service performed by such individual for such employing\nunit is performed for remuneration solely by way of commission;\n\n14. Service covered by an arrangement between the Commission and the agency\ncharged with the administration of any other state or federal unemployment\ncompensation law pursuant to which all services performed by an individual for\nan employing unit during the period covered by such employing unit’s duly\napproved election are deemed to be performed entirely within such agency’s\nstate or under such federal law;\n\n15. Service performed by an individual for an employing unit as an agent in the\nwholesale distribution and sale of gasoline and other petroleum products, if all\nsuch service performed by such individual for such employing unit is performed\nfor remuneration solely by way of commission;\n\n16. Service not in the course of the employer’s trade or business\nperformed in any calendar quarter by an employee, unless the cash remuneration\npaid for such service is $50 or more and such service is performed by an\nindividual who is regularly employed by such employer to perform such service.\nFor the purposes of this subdivision, an individual shall be deemed to be\nregularly employed by an employer during a calendar quarter only if (i) on each\nof some 24 days during such quarter such individual performs for such employer\nfor some portion of the day service not in the course of the employer’s\ntrade or business, or (ii) such individual was regularly employed, as determined\nunder clause (i) of this subdivision, by such employer in the performance of\nsuch service during the preceding calendar quarter;\n\n17. a. Service performed by an individual who is enrolled at a nonprofit or\npublic educational institution which normally maintains a regular faculty and\ncurriculum and normally has a regularly organized body of students in attendance\nat the place where its educational activities are carried on. In order for such\nservices to be excluded from “employment”:\n\n 1. The individual shall be enrolled as a student in a full-time program,\n\n 2. The program shall be taken for credit at such institution,\n\n 3. The program combines academic instruction with work experience, and\n\n 4. Such service shall be an integral part of such program.\n \t\t\t\tb. Such institution shall certify to the employer that subdivisions 17 a\n (1) through 17 a (4) have been met.\n \t\t\t\tc. This subdivision shall not apply to service performed in a program\n established for or on behalf of an employer or group of employers;\n\n18. Service performed in the employ of a hospital, if such service is performed\nby a patient of the hospital, as defined in § 60.2-221;\n\n19. Services provided by an individual pursuant to an agreement among the\nservice recipient, a public human services agency as defined in §\n15.2-2811, and such individual to an eligible service recipient in his own home\nor the home of the service provider, unless coverage of such services is\nrequired by the provisions of § 3304(a)(6)(A) of the Federal Unemployment\nTax Act;\n\n20. Services performed by an individual as a “direct seller”\nprovided that:\n\t\t\ta. Such person:\n\n 1. Is engaged in the trade or business of selling, or soliciting the sale of,\n consumer products to any buyer on a buy-sell basis, a deposit-commission\n basis, or any similar basis which the Secretary of the Treasury prescribes by\n regulations for resale by the buyer or any other person in the home or\n otherwise than in a permanent retail establishment;\n\n 2. Is engaged in the trade or business of selling, or soliciting the sale of,\n consumer products to a consumer in the home or otherwise than in a permanent\n retail establishment; or\n\n 3. Is engaged in the trade or business of the delivery or distribution of\n newspapers or shopping news (including any delivery services directly related\n to such trade or business).\n \t\t\t\tb. Substantially all of the remuneration for the services performed as a\n direct seller, whether or not paid in cash, is directly related to sales or\n output, including the performances of services, rather than to the number of\n hours worked;\n \t\t\t\tc. The services performed by the person are performed pursuant to a\n written contract between such person and the person for whom the services are\n performed and such contract provides that the person will not be treated as an\n employee with respect to such services for federal tax purposes;\n\n21. Service performed after July 1, 1984, by an individual as a taxicab driver,\nor as a driver of an executive sedan, provided the Commission is furnished\nevidence that such individual is excluded from taxation by the Federal\nUnemployment Tax Act;\n\n22. Services performed by an individual as a “contract carrier courier\ndriver” provided the Commission is furnished evidence that such individual\nis excluded from taxation by the Federal Unemployment Tax Act;\n\n23. Services performed by a full-time student in the employ of an organized camp\nif:\n\t\t\ta. Such camp:\n\n 1. Did not operate for more than seven months in the calendar year and did not\n operate for more than seven months in the preceding calendar year; or\n\n 2. Had average gross receipts for any six months in the preceding calendar\n year which were not more than 33- 1\/3 percent of its average gross receipts\n for the other six months in the preceding calendar year; and\n \t\t\t\tb. Such full-time student performed services in the employ of such camp\n for less than 13 calendar weeks in such calendar year;\n\n24. Services performed by an individual as a court reporter for an employing\nunit if all such service performed by the individual for the employing unit is\nperformed for remuneration solely by way of commission;\n\n25. Services performed by an individual as a cosmetologist or as a barber\nprovided the Commission is furnished evidence that such individual is excluded\nfrom taxation by the Federal Unemployment Tax Act;\n\n26. Services performed by a licensed clinical social worker as defined in §\n54.1-3700, licensed psychologist as defined in § 54.1-3600, licensed\nprofessional counselor as defined in § 54.1-3500, licensed psychiatrist, or\nlicensed marriage and family therapist as defined in § 54.1-3500, if such\nindividual:\n\t\t\ta. Operates under a contract specifying that the individual is free from\ncontrol or direction over the performance of such services;\n\t\t\tb. Is licensed in the Commonwealth to perform independent clinical services;\n\t\t\tc. Is compensated solely by way of fees charged for services rendered by such\nindividual; and\n\t\t\td. Has a valid business license issued by the locality in which such\nindividual performs such services; and\n\n27. Services performed by an inmate for a penal or custodial institution or\nwhile participating in the community corrections alternative program pursuant to\n§ 19.2-316.4.\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; 1987, c. 113; 1988, c. 678; 1989, c. 339; 1992, c. 4; 1997,\ncc. 171, 189; 2000, c. 438; 2003, c. 609; 2004, c. 977; 2005, c. 110; 2019, c.\n618.","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}}