{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-512.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-512.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-512.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-512.html"}],"law_id":76377,"edition_id":1,"section_id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","history":"Code 1950, \u00a7 60-61; 1968, c. 738, \u00a7 60.1-73; 1981, c. 99; 1984, c. 458; 1986, c. 480; 1993, c. 249; 1996, c. 264; 1997, c. 385; 2007, cc. 426, 638; 2012, c. 316; 2020, c. 1261.","full_text":"A\n\nThe Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filing of reports or payment of taxes falls on a Saturday, Sunday or legal holiday, the due date shall be extended to the next business day that is not a Saturday, Sunday or legal holiday. Beginning January 1, 2013, employers may file payroll and tax reports, and pay the taxes required by § 60.2-511, annually, in the time, form and manner prescribed by the Commission, if the employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home of the employer, as defined in §§ 31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax Regulations promulgated pursuant to §§ 3121, 3306, and 3401 of the Internal Revenue Code, as amended. The aggregate amount of taxes shall be fully paid to the Commission on or before January 31 of each year next succeeding the year with respect to employment during which year such taxes are imposed, or in the event the time is extended for filing the return of the taxes imposed by Title IX of the Social Security Act for the year for which such taxes are imposed, then before the expiration of such extension. Taxes due and payable in an amount less than five dollars shall be deemed to be fully paid; however, this does not relieve an employer from filing payroll and tax reports as herein required.B\n\nBeginning January 1, 2021, all employers shall file quarterly reports on an electronic medium using a format prescribed by the Commission. Waivers will be granted only if the Commission finds this requirement creates an unreasonable burden on the employer. All requests for waiver must be submitted in writing. Beginning January 1, 2021, if any employer who has not obtained a waiver by the date the employer’s quarterly report is due, fails, without good cause shown, to file electronically, the Commission shall assess upon the employer a penalty of $75, which penalty shall be in addition to the taxes due and payable with respect to such report and to any penalty assessed under subsection B of § 60.2-513. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund established pursuant to § 60.2-314.C\n\nNotwithstanding the provisions of subsection A, no payroll and tax reports shall be filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if the head of such agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.","order_by":null,"text":{"0":{"id":274183,"text":"The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filing of reports or payment of taxes falls on a Saturday, Sunday or legal holiday, the due date shall be extended to the next business day that is not a Saturday, Sunday or legal holiday. Beginning January 1, 2013, employers may file payroll and tax reports, and pay the taxes required by § 60.2-511, annually, in the time, form and manner prescribed by the Commission, if the employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home of the employer, as defined in §§ 31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax Regulations promulgated pursuant to §§ 3121, 3306, and 3401 of the Internal Revenue Code, as amended. The aggregate amount of taxes shall be fully paid to the Commission on or before January 31 of each year next succeeding the year with respect to employment during which year such taxes are imposed, or in the event the time is extended for filing the return of the taxes imposed by Title IX of the Social Security Act for the year for which such taxes are imposed, then before the expiration of such extension. Taxes due and payable in an amount less than five dollars shall be deemed to be fully paid; however, this does not relieve an employer from filing payroll and tax reports as herein required.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274184,"text":"Beginning January 1, 2021, all employers shall file quarterly reports on an electronic medium using a format prescribed by the Commission. Waivers will be granted only if the Commission finds this requirement creates an unreasonable burden on the employer. All requests for waiver must be submitted in writing. Beginning January 1, 2021, if any employer who has not obtained a waiver by the date the employer’s quarterly report is due, fails, without good cause shown, to file electronically, the Commission shall assess upon the employer a penalty of $75, which penalty shall be in addition to the taxes due and payable with respect to such report and to any penalty assessed under subsection B of § 60.2-513. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund established pursuant to § 60.2-314.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":274185,"text":"Notwithstanding the provisions of subsection A, no payroll and tax reports shall be filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if the head of such agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13053,"edition_id":1,"name":"Employer Reporting Requirements","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267685,"object_type":"structure","relational_id":13053,"identifier":"2","token":"60.2\/5\/2","url":"\/60.2\/5\/2\/","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":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},{"id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","metadata":false},{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false}],"previous_section":{"id":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},"next_section":{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-512\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1981, chapter 99; in 1984, chapter 458; in 1986, chapter 480; in 1993, chapter 249; in 1996, chapter 264<\/a>; in 1997, chapter 385<\/a>; in 2007, chapters 426<\/a> and 638<\/a>; in 2012, chapter 316<\/a>; in 2020, chapter 1261<\/a>.<\/p>","references":false,"refers_to":[{"id":54110,"section_number":"60.2-511","catch_line":"How and when taxes payable","order_by":null,"url":"\/60.2-511\/"},{"id":68193,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","order_by":null,"url":"\/60.2-513\/"}],"permalink":{"id":267691,"object_type":"law","relational_id":76377,"identifier":"60.2-512","token":"60.2\/5\/2\/60.2-512","url":"\/60.2-512\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","dublin_core":{"Title":"Requiring payroll and tax reports and payment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-512","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511<\/a> in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filing of reports or payment of taxes falls on a Saturday, Sunday or legal holiday, the due date shall be extended to the next business day that is not a Saturday, Sunday or legal holiday. Beginning January 1, 2013, employers may file payroll and tax reports, and pay the taxes required by § 60.2-511<\/a>, annually, in the time, form and manner prescribed by the Commission, if the employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home of the employer, as defined in §§ 31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax Regulations promulgated pursuant to §§ 3121, 3306, and 3401 of the Internal Revenue Code, as amended. The aggregate amount of taxes shall be fully paid to the Commission on or before January 31 of each year next succeeding the year with respect to employment during which year such taxes are imposed, or in the event the time is extended for filing the return of the taxes imposed by Title IX of the Social Security Act for the year for which such taxes are imposed, then before the expiration of such extension. Taxes due and payable in an amount less than five dollars shall be deemed to be fully paid; however, this does not relieve an employer from filing payroll and tax reports as herein required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Beginning January 1, 2021, all employers shall file quarterly reports on an electronic medium using a format prescribed by the Commission. Waivers<\/span> will be granted only if the Commission finds this requirement creates an unreasonable burden on the employer. All requests for waiver<\/span> must be submitted in writing. Beginning January 1, 2021, if any employer who has not obtained a waiver<\/span> by the date the employer’s quarterly report is due, fails, without good cause shown, to file electronically, the Commission shall assess upon the employer a penalty<\/span> of $75, which penalty<\/span> shall be in addition to the taxes due and payable with respect to such report and to any penalty<\/span> assessed under subsection B of § 60.2-513<\/a>. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund established pursuant to § 60.2-314<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsection A, no payroll and tax reports shall be filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if the head of such agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREQUIRING PAYROLL AND TAX REPORTS AND PAYMENT OF TAXES (\u00a7 60.2-512)\n\nA. The Commission is hereby expressly authorized to require the filing of\npayroll and tax reports, and the payment of the taxes required by §\n60.2-511 in monthly, quarterly, semiannual or annual payments as shall be\ndetermined by the Commission; however, if the due date for filing of reports or\npayment of taxes falls on a Saturday, Sunday or legal holiday, the due date\nshall be extended to the next business day that is not a Saturday, Sunday or\nlegal holiday. Beginning January 1, 2013, employers may file payroll and tax\nreports, and pay the taxes required by § 60.2-511, annually, in the time,\nform and manner prescribed by the Commission, if the employment that is the\nsubject of the report of taxes due under this chapter consists exclusively of\ndomestic service in a private home of the employer, as defined in §§\n31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax\nRegulations promulgated pursuant to §§ 3121, 3306, and 3401 of the\nInternal Revenue Code, as amended. The aggregate amount of taxes shall be fully\npaid to the Commission on or before January 31 of each year next succeeding the\nyear with respect to employment during which year such taxes are imposed, or in\nthe event the time is extended for filing the return of the taxes imposed by\nTitle IX of the Social Security Act for the year for which such taxes are\nimposed, then before the expiration of such extension. Taxes due and payable in\nan amount less than five dollars shall be deemed to be fully paid; however, this\ndoes not relieve an employer from filing payroll and tax reports as herein\nrequired.\n\nB. Beginning January 1, 2021, all employers shall file quarterly reports on an\nelectronic medium using a format prescribed by the Commission. Waivers will be\ngranted only if the Commission finds this requirement creates an unreasonable\nburden on the employer. All requests for waiver must be submitted in writing.\nBeginning January 1, 2021, if any employer who has not obtained a waiver by the\ndate the employer’s quarterly report is due, fails, without good cause\nshown, to file electronically, the Commission shall assess upon the employer a\npenalty of $75, which penalty shall be in addition to the taxes due and payable\nwith respect to such report and to any penalty assessed under subsection B of\n§ 60.2-513. Penalties collected pursuant to this section shall be paid into\nthe Special Unemployment Compensation Administration Fund established pursuant\nto § 60.2-314.\n\nC. Notwithstanding the provisions of subsection A, no payroll and tax reports\nshall be filed with respect to an employee of a state or local agency performing\nintelligence or counterintelligence functions, if the head of such agency has\ndetermined that filing such a report could endanger the safety of the employee\nor compromise an ongoing investigation or intelligence mission.\n\nHISTORY: Code 1950, \u00a7 60-61; 1968, c. 738, \u00a7 60.1-73; 1981, c. 99; 1984, c.\n458; 1986, c. 480; 1993, c. 249; 1996, c. 264; 1997, c. 385; 2007, cc. 426, 638;\n2012, c. 316; 2020, c. 1261.","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}}