{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-507.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-507.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-507.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-507.html"}],"law_id":63537,"edition_id":1,"section_id":63537,"structure_id":15800,"section_number":"60.2-507","catch_line":"Financing of benefits to employees of governmental entities","history":"1977, c. 330, \u00a7 60.1-89.2; 1979, c. 634; 1981, c. 248; 1986, c. 480.","full_text":"A\n\nAny governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 shall be permitted to join with one or more other governmental entities to form a joint account in accordance with regulations prescribed by the Commission.B\n\nEach governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 and each joint account formed pursuant to subsection A of this section 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. Any such election to make payments in lieu of taxes shall be made in accordance with the provisions of subdivisions 1, 2 and 4 of subsection B of § 60.2-501. Termination of such election to make payments in lieu of taxes shall be made in accordance with subdivision 3 of subsection B of § 60.2-501.C\n\nIf the election to make payments in lieu of taxes is exercised, payments shall be in an amount equivalent to the full amount of regular and extended benefits paid that is attributable to service in the employ of such governmental entity. 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. Notwithstanding the provisions of this subsection, if the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the governmental entity shall be liable for any payment made to the claimant during or prior to the appeal process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting.D\n\nPayments in lieu of taxes by governmental entities as set forth in this section shall be made at such times and in such manner as the Commission may determine and prescribe by regulation.","order_by":null,"text":{"0":{"id":231477,"text":"Any governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 shall be permitted to join with one or more other governmental entities to form a joint account in accordance with regulations prescribed by the Commission.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":231478,"text":"Each governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 and each joint account formed pursuant to subsection A of this section 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. Any such election to make payments in lieu of taxes shall be made in accordance with the provisions of subdivisions 1, 2 and 4 of subsection B of § 60.2-501. Termination of such election to make payments in lieu of taxes shall be made in accordance with subdivision 3 of subsection B of § 60.2-501.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":231479,"text":"If the election to make payments in lieu of taxes is exercised, payments shall be in an amount equivalent to the full amount of regular and extended benefits paid that is attributable to service in the employ of such governmental entity. 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. Notwithstanding the provisions of this subsection, if the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the governmental entity shall be liable for any payment made to the claimant during or prior to the appeal process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":231480,"text":"Payments in lieu of taxes by governmental entities as set forth in this section shall be made at such times and in such manner as the Commission may determine and prescribe by regulation.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-507\/","history_text":"

This law was first created in 1977. The record of its establishment is cataloged in chapter 330 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1977 \u201cActs\u201d aren\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 1979, chapter 634; in 1981, chapter 248; in 1986, chapter 480.<\/p>","references":[{"id":83057,"section_number":"60.2-209","catch_line":"Taxes","order_by":null,"url":"\/60.2-209\/"},{"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\/"}],"refers_to":[{"id":76078,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":74537,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","order_by":null,"url":"\/60.2-501\/"},{"id":61679,"section_number":"60.2-504","catch_line":"Allocation of benefit costs","order_by":null,"url":"\/60.2-504\/"},{"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":267665,"object_type":"law","relational_id":63537,"identifier":"60.2-507","token":"60.2\/5\/1\/60.2-507","url":"\/60.2-507\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-507\/","token":"60.2\/5\/1\/60.2-507","dublin_core":{"Title":"Financing of benefits to employees of governmental entities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-507","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210<\/a> shall be permitted to join with one or more other governmental entities to form a joint account in accordance with regulations prescribed by the Commission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Each governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210<\/a> and each joint account formed pursuant to subsection A of this section 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. Any such election to make payments in lieu of taxes shall be made in accordance with the provisions of subdivisions 1, 2 and 4 of subsection B of § 60.2-501<\/a>. Termination of such election to make payments in lieu of taxes shall be made in accordance with subdivision 3 of subsection B of § 60.2-501<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the election to make payments in lieu of taxes is exercised, payments shall be in an amount equivalent to the full amount of regular and extended benefits paid that is attributable to service in the employ of such governmental entity. 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>. Notwithstanding the provisions of this subsection, if the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the governmental entity shall be liable for any payment made to the claimant during or prior to the appeal<\/span> process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Payments in lieu of taxes by governmental entities as set forth in this section shall be made at such times and in such manner as the Commission may determine and prescribe by regulation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINANCING OF BENEFITS TO EMPLOYEES OF GOVERNMENTAL ENTITIES (\u00a7 60.2-507)\n\nA. Any governmental entity which is an employer by virtue of subdivision 7 of\nsubsection B of § 60.2-210 shall be permitted to join with one or more\nother governmental entities to form a joint account in accordance with\nregulations prescribed by the Commission.\n\nB. Each governmental entity which is an employer by virtue of subdivision 7 of\nsubsection B of § 60.2-210 and each joint account formed pursuant to\nsubsection A of this section may elect to finance benefits to its employees by\neither taxes as set forth in §§ 60.2-526 through 60.2-533, or payments\nin lieu of taxes. Any such election to make payments in lieu of taxes shall be\nmade in accordance with the provisions of subdivisions 1, 2 and 4 of subsection\nB of § 60.2-501. Termination of such election to make payments in lieu of\ntaxes shall be made in accordance with subdivision 3 of subsection B of §\n60.2-501.\n\nC. If the election to make payments in lieu of taxes is exercised, payments\nshall be in an amount equivalent to the full amount of regular and extended\nbenefits paid that is attributable to service in the employ of such governmental\nentity. If benefits paid to an individual are based on wages paid by more than\none employer and one or more employers are liable for payments in lieu of taxes,\nthe amount payable to the fund by each employer that is liable for such payments\nshall be determined in accordance with the provisions of § 60.2-504.\nNotwithstanding the provisions of this subsection, if the final adjudication of\na disputed claim finds the claimant totally or partially ineligible for\nbenefits, the governmental entity shall be liable for any payment made to the\nclaimant during or prior to the appeal process, whether made by erroneous\nstatutory interpretation, administrative error, or incorrect wage reporting.\n\nD. Payments in lieu of taxes by governmental entities as set forth in this\nsection shall be made at such times and in such manner as the Commission may\ndetermine and prescribe by regulation.\n\nHISTORY: 1977, c. 330, \u00a7 60.1-89.2; 1979, c. 634; 1981, c. 248; 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}}