{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-506.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-506.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-506.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-506.html"}],"law_id":66996,"edition_id":1,"section_id":66996,"structure_id":15800,"section_number":"60.2-506","catch_line":"Financing of benefits to state employees","history":"1971, Ex. Sess., c. 235, \u00a7 60.1-89.1; 1977, c. 330; 1979, c. 634; 1986, c. 480.","full_text":"A\n\nThe Commonwealth of Virginia shall have the option to:1\n\nTreat all of its branches of government and all of its instrumentalities as one employer;2\n\nTreat each branch of government, judicial, executive, and legislative, as an individual employer; or3\n\nTreat each of its instrumentalities as an individual employer.4\n\nThe option described herein shall be exercised by the Governor.B\n\nIf the option contained in subdivision 1 of subsection A of this section is exercised, the Commonwealth may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.C\n\nIf the option contained in either subdivision 2 or 3 of subsection A of this section is exercised, each such individual employer may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.D\n\nIf the election to make payments in lieu of taxes is exercised, payments shall be made into the fund in an amount equivalent to the amount of regular and extended benefits paid that is attributable to service in the employ of the Commonwealth. If benefits paid to an individual are based on wages paid by more than one employer and one or more employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of § 60.2-504.E\n\nPayments made in lieu of taxes by the Commonwealth into the Unemployment Trust Fund shall be made at such times and in such manner as the Commission may determine and prescribe.","order_by":null,"text":{"0":{"id":242842,"text":"The Commonwealth of Virginia shall have the option to:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":242843,"text":"Treat all of its branches of government and all of its instrumentalities as one employer;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":242844,"text":"Treat each branch of government, judicial, executive, and legislative, as an individual employer; or","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":242845,"text":"Treat each of its instrumentalities as an individual employer.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":242846,"text":"The option described herein shall be exercised by the Governor.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":242847,"text":"If the option contained in subdivision 1 of subsection A of this section is exercised, the Commonwealth may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4","next_prefix":"C"},"6":{"id":242848,"text":"If the option contained in either subdivision 2 or 3 of subsection A of this section is exercised, each such individual employer may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"7":{"id":242849,"text":"If the election to make payments in lieu of taxes is exercised, payments shall be made into the fund in an amount equivalent to the amount of regular and extended benefits paid that is attributable to service in the employ of the Commonwealth. If benefits paid to an individual are based on wages paid by more than one employer and one or more employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of § 60.2-504.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"8":{"id":242850,"text":"Payments made in lieu of taxes by the Commonwealth into the Unemployment Trust Fund shall be made at such times and in such manner as the Commission may determine and prescribe.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":15800,"edition_id":1,"name":"Employer Taxation","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:59:42","date_modified":"2026-06-26 03:59:42","permalink":{"id":267635,"object_type":"structure","relational_id":15800,"identifier":"1","token":"60.2\/5\/1","url":"\/60.2\/5\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","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":79987,"structure_id":15800,"section_number":"60.2-500","catch_line":"Determination with respect to whether employing unit is employer; whether services constitute employment; or whether business transfer is illegal","url":"\/60.2-500\/","token":"60.2\/5\/1\/60.2-500","metadata":false},{"id":74537,"structure_id":15800,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","url":"\/60.2-501\/","token":"60.2\/5\/1\/60.2-501","metadata":false},{"id":64084,"structure_id":15800,"section_number":"60.2-502","catch_line":"Bonding of nonprofit organizations","url":"\/60.2-502\/","token":"60.2\/5\/1\/60.2-502","metadata":false},{"id":82934,"structure_id":15800,"section_number":"60.2-503","catch_line":"Authority to terminate elections","url":"\/60.2-503\/","token":"60.2\/5\/1\/60.2-503","metadata":false},{"id":61679,"structure_id":15800,"section_number":"60.2-504","catch_line":"Allocation of benefit costs","url":"\/60.2-504\/","token":"60.2\/5\/1\/60.2-504","metadata":false},{"id":65862,"structure_id":15800,"section_number":"60.2-505","catch_line":"Group accounts","url":"\/60.2-505\/","token":"60.2\/5\/1\/60.2-505","metadata":false},{"id":66996,"structure_id":15800,"section_number":"60.2-506","catch_line":"Financing of benefits to state employees","url":"\/60.2-506\/","token":"60.2\/5\/1\/60.2-506","metadata":false},{"id":63537,"structure_id":15800,"section_number":"60.2-507","catch_line":"Financing of benefits to employees of governmental entities","url":"\/60.2-507\/","token":"60.2\/5\/1\/60.2-507","metadata":false},{"id":75938,"structure_id":15800,"section_number":"60.2-507.1","catch_line":"Financing of benefits to employees of Indian tribes","url":"\/60.2-507.1\/","token":"60.2\/5\/1\/60.2-507.1","metadata":false},{"id":70581,"structure_id":15800,"section_number":"60.2-508","catch_line":"Period of coverage generally; account required","url":"\/60.2-508\/","token":"60.2\/5\/1\/60.2-508","metadata":false},{"id":72820,"structure_id":15800,"section_number":"60.2-509","catch_line":"Termination of coverage","url":"\/60.2-509\/","token":"60.2\/5\/1\/60.2-509","metadata":false},{"id":60892,"structure_id":15800,"section_number":"60.2-510","catch_line":"Election as to coverage","url":"\/60.2-510\/","token":"60.2\/5\/1\/60.2-510","metadata":false}],"previous_section":{"id":65862,"structure_id":15800,"section_number":"60.2-505","catch_line":"Group accounts","url":"\/60.2-505\/","token":"60.2\/5\/1\/60.2-505","metadata":false},"next_section":{"id":63537,"structure_id":15800,"section_number":"60.2-507","catch_line":"Financing of benefits to employees of governmental entities","url":"\/60.2-507\/","token":"60.2\/5\/1\/60.2-507","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-506\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1977, chapter 330; in 1979, chapter 634; in 1986, chapter 480.<\/p>","references":false,"refers_to":[{"id":84523,"section_number":"60.2-526","catch_line":"General provisions","order_by":null,"url":"\/60.2-526\/"},{"id":77201,"section_number":"60.2-533","catch_line":"Fund balance factor","order_by":null,"url":"\/60.2-533\/"}],"permalink":{"id":267661,"object_type":"law","relational_id":66996,"identifier":"60.2-506","token":"60.2\/5\/1\/60.2-506","url":"\/60.2-506\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-506\/","token":"60.2\/5\/1\/60.2-506","dublin_core":{"Title":"Financing of benefits to state employees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-506","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commonwealth of Virginia shall have the option to: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Treat all of its branches of government and all of its instrumentalities as one employer; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Treat each branch of government, judicial, executive, and legislative, as an individual employer; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Treat each of its instrumentalities as an individual employer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The option described herein shall be exercised by the Governor. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the option contained in subdivision 1 of subsection A of this section is exercised, the Commonwealth may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526<\/a> through 60.2-533<\/a>, or payments in lieu of taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the option contained in either subdivision 2 or 3 of subsection A of this section is exercised, each such individual employer may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526<\/a> through 60.2-533<\/a>, or payments in lieu of taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If the election to make payments in lieu of taxes is exercised, payments shall be made into the fund in an amount equivalent to the amount of regular and extended benefits paid that is attributable to service in the employ of the Commonwealth. If benefits paid to an individual are based on wages paid by more than one employer and one or more employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of § 60.2-504<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Payments made in lieu of taxes by the Commonwealth into the Unemployment Trust Fund shall be made at such times and in such manner as the Commission may determine and prescribe. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINANCING OF BENEFITS TO STATE EMPLOYEES (\u00a7 60.2-506)\n\nA. The Commonwealth of Virginia shall have the option to:\n\n 1. Treat all of its branches of government and all of its instrumentalities as\n one employer;\n\n 2. Treat each branch of government, judicial, executive, and legislative, as\n an individual employer; or\n\n 3. Treat each of its instrumentalities as an individual employer.\n\n 4. The option described herein shall be exercised by the Governor.\n\nB. If the option contained in subdivision 1 of subsection A of this section is\nexercised, the Commonwealth may elect to finance benefits to its employees by\neither taxes, as set forth in §§ 60.2-526 through 60.2-533, or\npayments in lieu of taxes.\n\nC. If the option contained in either subdivision 2 or 3 of subsection A of this\nsection is exercised, each such individual employer may elect to finance\nbenefits to its employees by either taxes, as set forth in §§ 60.2-526\nthrough 60.2-533, or payments in lieu of taxes.\n\nD. If the election to make payments in lieu of taxes is exercised, payments\nshall be made into the fund in an amount equivalent to the amount of regular and\nextended benefits paid that is attributable to service in the employ of the\nCommonwealth. If benefits paid to an individual are based on wages paid by more\nthan one employer and one or more employers are liable for payments in lieu of\ntaxes, the amount payable to the fund by each employer that is liable for such\npayments shall be determined in accordance with the provisions of §\n60.2-504.\n\nE. Payments made in lieu of taxes by the Commonwealth into the Unemployment\nTrust Fund shall be made at such times and in such manner as the Commission may\ndetermine and prescribe.\n\nHISTORY: 1971, Ex. Sess., c. 235, \u00a7 60.1-89.1; 1977, c. 330; 1979, c. 634;\n1986, 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}}