{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-510.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-510.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-510.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-510.html"}],"law_id":60892,"edition_id":1,"section_id":60892,"structure_id":15800,"section_number":"60.2-510","catch_line":"Election as to coverage","history":"Code 1950, \u00a7 60-84; 1968, c. 738, \u00a7 60.1-100; 1971, Ex. Sess., c. 235; 1974, c. 660; 1977, c. 330; 1986, c. 480.","full_text":"A\n\nAny employing unit, not otherwise subject to this title, which files with the Commission its written election to become an employer subject to this title for not less than two calendar years, shall, with the written approval of the Commission, become an employer subject to this title to the same extent as all other employers. Such employer shall be subject as of January 1 of the calendar year for which such election is approved, and shall cease to be subject as of January 1 of any calendar year subsequent to such two calendar years if it has filed with the Commission a written notice to that effect. However, the Commission may, on its own motion, and after ten days’ written notice mailed to such employing unit at its last known address, without regard to the two-year calendar period, revoke such written approval. As of the date of such revocation, such employing unit shall cease to be an employer.B\n\nAny employing unit for which services are performed which do not constitute employment as defined in this title may file with the Commission a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the Commission’s written approval, such services shall be deemed to constitute employment subject to this title from the date stated in such approval. Such services shall cease to be deemed employment subject thereto as of January 1 of any calendar year subsequent to such two calendar years, only if at least thirty days prior to such January 1 such employing unit has filed with the Commission a written notice to that effect.","order_by":null,"text":{"0":{"id":222703,"text":"Any employing unit, not otherwise subject to this title, which files with the Commission its written election to become an employer subject to this title for not less than two calendar years, shall, with the written approval of the Commission, become an employer subject to this title to the same extent as all other employers. Such employer shall be subject as of January 1 of the calendar year for which such election is approved, and shall cease to be subject as of January 1 of any calendar year subsequent to such two calendar years if it has filed with the Commission a written notice to that effect. However, the Commission may, on its own motion, and after ten days’ written notice mailed to such employing unit at its last known address, without regard to the two-year calendar period, revoke such written approval. As of the date of such revocation, such employing unit shall cease to be an employer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":222704,"text":"Any employing unit for which services are performed which do not constitute employment as defined in this title may file with the Commission a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the Commission’s written approval, such services shall be deemed to constitute employment subject to this title from the date stated in such approval. Such services shall cease to be deemed employment subject thereto as of January 1 of any calendar year subsequent to such two calendar years, only if at least thirty days prior to such January 1 such employing unit has filed with the Commission a written notice to that effect.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-510\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1968, chapter 738; in 1974, chapter 660; in 1977, chapter 330; in 1986, chapter 480.<\/p>","references":[{"id":76078,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":72820,"section_number":"60.2-509","catch_line":"Termination of coverage","order_by":null,"url":"\/60.2-509\/"}],"refers_to":false,"permalink":{"id":267681,"object_type":"law","relational_id":60892,"identifier":"60.2-510","token":"60.2\/5\/1\/60.2-510","url":"\/60.2-510\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-510\/","token":"60.2\/5\/1\/60.2-510","dublin_core":{"Title":"Election as to coverage","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-510","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any employing unit, not otherwise subject to this title, which files with the Commission its written election to become an employer subject to this title for not less than two calendar years, shall, with the written approval of the Commission, become an employer subject to this title to the same extent as all other employers. Such employer shall be subject as of January 1 of the calendar year for which such election is approved, and shall cease to be subject as of January 1 of any calendar year subsequent to such two calendar years if it has filed with the Commission a written notice to that effect. However, the Commission may, on its own motion<\/span>, and after ten days’ written notice mailed to such employing unit at its last known address, without regard to the two-year calendar period, revoke such written approval. As of the date of such revocation<\/span>, such employing unit shall cease to be an employer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any employing unit for which services are performed which do not constitute employment as defined in this title may file with the Commission a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the Commission’s written approval, such services shall be deemed to constitute employment subject to this title from the date stated in such approval. Such services shall cease to be deemed employment subject thereto as of January 1 of any calendar year subsequent to such two calendar years, only if at least thirty days prior to such January 1 such employing unit has filed with the Commission a written notice to that effect. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nELECTION AS TO COVERAGE (\u00a7 60.2-510)\n\nA. Any employing unit, not otherwise subject to this title, which files with the\nCommission its written election to become an employer subject to this title for\nnot less than two calendar years, shall, with the written approval of the\nCommission, become an employer subject to this title to the same extent as all\nother employers. Such employer shall be subject as of January 1 of the calendar\nyear for which such election is approved, and shall cease to be subject as of\nJanuary 1 of any calendar year subsequent to such two calendar years if it has\nfiled with the Commission a written notice to that effect. However, the\nCommission may, on its own motion, and after ten days’ written notice\nmailed to such employing unit at its last known address, without regard to the\ntwo-year calendar period, revoke such written approval. As of the date of such\nrevocation, such employing unit shall cease to be an employer.\n\nB. Any employing unit for which services are performed which do not constitute\nemployment as defined in this title may file with the Commission a written\nelection that all such services performed by individuals in its employ in one or\nmore distinct establishments or places of business shall be deemed to constitute\nemployment for all the purposes of this title for not less than two calendar\nyears. Upon the Commission’s written approval, such services shall be\ndeemed to constitute employment subject to this title from the date stated in\nsuch approval. Such services shall cease to be deemed employment subject thereto\nas of January 1 of any calendar year subsequent to such two calendar years, only\nif at least thirty days prior to such January 1 such employing unit has filed\nwith the Commission a written notice to that effect.\n\nHISTORY: Code 1950, \u00a7 60-84; 1968, c. 738, \u00a7 60.1-100; 1971, Ex. Sess., c.\n235; 1974, c. 660; 1977, c. 330; 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}}