{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-509.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-509.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-509.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-509.html"}],"law_id":72820,"edition_id":1,"section_id":72820,"structure_id":15800,"section_number":"60.2-509","catch_line":"Termination of coverage","history":"Code 1950, \u00a7 60-83; 1956, c. 440; 1968, c. 738, \u00a7 60.1-99; 1971, Ex. Sess., c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.","full_text":"A\n\nExcept as otherwise provided in this section and \u00a7 60.2-510, an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if:1\n\nThe employer files with the Commission a written application for termination of coverage;2\n\nThe Commission finds that (i) there were no twenty different days, each day being in a different week within the preceding calendar year, or (ii) there were no twenty different days, each day being in a different week within the current calendar year, within which such employing unit employed one or more individuals in employment subject to this title; and3\n\nThe Commission finds that such employing unit did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.B\n\nExcept as otherwise provided in this section and § 60.2-510, an employing unit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215, shall cease to be an employer subject to this title as of January 1 of any year, only if it files with the Commission a written application for termination of coverage and the Commission finds that no services performed for such employing unit constitute employment as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215.C\n\nAny employing unit which is an employer at the end of any calendar year solely by acquisition during such year as provided in subdivision 1 of subsection B of \u00a7 60.2-210, shall cease to be an employer subject to this title as of January 1 of the succeeding calendar year without the filing of the written application required of all other employers, if the Commission finds that there were no twenty different days, each day being in a different week within the preceding or current calendar year that such employing unit and its predecessors in title, treated as a single employing unit:1\n\nEmployed one or more individuals subject to this title; and2\n\nDid not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.D\n\nWhenever any employer, during any completed calendar year, fails to be subject to the payment of taxes solely because no individual has earned wages from such employer during such calendar year, the Commission may, after not less than thirty days’ notice in writing mailed to such employer at his last known address, cause such employer to cease to be an employer subject to this title as of January 1 of the calendar year in which such notice is given.","order_by":null,"text":{"0":{"id":262345,"text":"Except as otherwise provided in this section and \u00a7 60.2-510, an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":262346,"text":"The employer files with the Commission a written application for termination of coverage;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":262347,"text":"The Commission finds that (i) there were no twenty different days, each day being in a different week within the preceding calendar year, or (ii) there were no twenty different days, each day being in a different week within the current calendar year, within which such employing unit employed one or more individuals in employment subject to this title; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":262348,"text":"The Commission finds that such employing unit did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":262349,"text":"Except as otherwise provided in this section and § 60.2-510, an employing unit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215, shall cease to be an employer subject to this title as of January 1 of any year, only if it files with the Commission a written application for termination of coverage and the Commission finds that no services performed for such employing unit constitute employment as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":262350,"text":"Any employing unit which is an employer at the end of any calendar year solely by acquisition during such year as provided in subdivision 1 of subsection B of \u00a7 60.2-210, shall cease to be an employer subject to this title as of January 1 of the succeeding calendar year without the filing of the written application required of all other employers, if the Commission finds that there were no twenty different days, each day being in a different week within the preceding or current calendar year that such employing unit and its predecessors in title, treated as a single employing unit:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"6":{"id":262351,"text":"Employed one or more individuals subject to this title; and","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"7":{"id":262352,"text":"Did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"D"},"8":{"id":262353,"text":"Whenever any employer, during any completed calendar year, fails to be subject to the payment of taxes solely because no individual has earned wages from such employer during such calendar year, the Commission may, after not less than thirty days’ notice in writing mailed to such employer at his last known address, cause such employer to cease to be an employer subject to this title as of January 1 of the calendar year in which such notice is given.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-509\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1956, chapter 440; in 1968, chapter 738; in 1972, chapter 764; in 1979, chapter 636; in 1986, chapter 480.<\/p>","references":[{"id":76078,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":54592,"section_number":"60.2-532","catch_line":"Pool cost charges","order_by":null,"url":"\/60.2-532\/"}],"refers_to":[{"id":76078,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":75325,"section_number":"60.2-213","catch_line":"Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations","order_by":null,"url":"\/60.2-213\/"},{"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":60892,"section_number":"60.2-510","catch_line":"Election as to coverage","order_by":null,"url":"\/60.2-510\/"}],"permalink":{"id":267677,"object_type":"law","relational_id":72820,"identifier":"60.2-509","token":"60.2\/5\/1\/60.2-509","url":"\/60.2-509\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-509\/","token":"60.2\/5\/1\/60.2-509","dublin_core":{"Title":"Termination of coverage","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-509","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as otherwise provided in this section and \u00a7 60.2-510<\/a>, an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The employer files with the Commission a written application for termination of coverage; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Commission finds that (i) there were no twenty different days, each day being in a different week within the preceding calendar year, or (ii) there were no twenty different days, each day being in a different week within the current calendar year, within which such employing unit employed one or more individuals in employment subject to this title; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Commission finds that such employing unit did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Except as otherwise provided in this section and § 60.2-510<\/a>, an employing unit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213<\/a> or § 60.2-214<\/a> or § 60.2-215<\/a>, shall cease to be an employer subject to this title as of January 1 of any year, only if it files with the Commission a written application for termination of coverage and the Commission finds that no services performed for such employing unit constitute employment as defined in subdivisions 1 through 4 of subsection A of § 60.2-213<\/a> or § 60.2-214<\/a> or § 60.2-215<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any employing unit which is an employer at the end of any calendar year solely by acquisition during such year as provided in subdivision 1 of subsection B of \u00a7 60.2-210<\/a>, shall cease to be an employer subject to this title as of January 1 of the succeeding calendar year without the filing of the written application required of all other employers, if the Commission finds that there were no twenty different days, each day being in a different week within the preceding or current calendar year that such employing unit and its predecessors in title, treated as a single employing unit: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Employed one or more individuals subject to this title; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Whenever any employer, during any completed calendar year, fails to be subject to the payment of taxes solely because no individual has earned wages from such employer during such calendar year, the Commission may, after not less than thirty days’ notice in writing mailed to such employer at his last known address, cause such employer to cease to be an employer subject to this title as of January 1 of the calendar year in which such notice is given. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTERMINATION OF COVERAGE (\u00a7 60.2-509)\n\nA. Except as otherwise provided in this section and \u00a7 60.2-510, an employing\nunit shall cease to be an employer subject to this title as of January 1 of any\nyear subsequent to December 31, 1972, only if:\n\n 1. The employer files with the Commission a written application for\n termination of coverage;\n\n 2. The Commission finds that (i) there were no twenty different days, each day\n being in a different week within the preceding calendar year, or (ii) there\n were no twenty different days, each day being in a different week within the\n current calendar year, within which such employing unit employed one or more\n individuals in employment subject to this title; and\n\n 3. The Commission finds that such employing unit did not pay in any calendar\n quarter in the preceding or current calendar year for service in employment\n wages of $1,500 or more.\n\nB. Except as otherwise provided in this section and § 60.2-510, an\nemploying unit as defined in subdivisions 1 through 4 of subsection A of §\n60.2-213 or § 60.2-214 or § 60.2-215, shall cease to be an employer\nsubject to this title as of January 1 of any year, only if it files with the\nCommission a written application for termination of coverage and the Commission\nfinds that no services performed for such employing unit constitute employment\nas defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or\n§ 60.2-214 or § 60.2-215.\n\nC. Any employing unit which is an employer at the end of any calendar year\nsolely by acquisition during such year as provided in subdivision 1 of\nsubsection B of \u00a7 60.2-210, shall cease to be an employer subject to this title\nas of January 1 of the succeeding calendar year without the filing of the\nwritten application required of all other employers, if the Commission finds\nthat there were no twenty different days, each day being in a different week\nwithin the preceding or current calendar year that such employing unit and its\npredecessors in title, treated as a single employing unit:\n\n 1. Employed one or more individuals subject to this title; and\n\n 2. Did not pay in any calendar quarter in the preceding or current calendar\n year for service in employment wages of $1,500 or more.\n\nD. Whenever any employer, during any completed calendar year, fails to be\nsubject to the payment of taxes solely because no individual has earned wages\nfrom such employer during such calendar year, the Commission may, after not less\nthan thirty days’ notice in writing mailed to such employer at his last\nknown address, cause such employer to cease to be an employer subject to this\ntitle as of January 1 of the calendar year in which such notice is given.\n\nHISTORY: Code 1950, \u00a7 60-83; 1956, c. 440; 1968, c. 738, \u00a7 60.1-99; 1971, Ex.\nSess., c. 235; 1972, c. 764; 1979, c. 636; 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}}