{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-513.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-513.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-513.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-513.html"}],"law_id":68193,"edition_id":1,"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","history":"Code 1950, \u00a7 60-62; 1968, c. 738, \u00a7 60.1-74; 1974, c. 466; 1976, c. 708; 1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004, c. 495; 2018, c. 227; 2020, c. 1261.","full_text":"A\n\nIf any employing unit fails to file with the Commission any report which the Commission deems necessary for the effective administration of this title within 30 days after the Commission requires the same by written notice mailed to the last known address of such employing unit, the Commission may determine on the basis of such information as it may have whether such employing unit is an employer, unless such determination has already been made. Also, on the basis of such information, the Commission may assess the amount of tax due from such employer and shall give written notice of such determination and assessment to such employer. Such determination and assessment shall be final (i) unless such employer, within 30 days after the mailing to the employer at his last known address or other service of the notice of such determination or assessment, applies to the Commission for a review of such determination and assessment or (ii) unless the Commission, on its own motion, sets aside, reduces or increases the same.B\n\nIf any employer had wages payable for a calendar quarter and fails, without good cause shown, to file any report as required of him under this title with respect to wages or taxes, the Commission shall assess upon the employer a penalty of $100, which shall be in addition to the taxes due and payable with respect to such report.C\n\nFor the purposes of this subsection, “newly covered” refers to the time at which an employer initially becomes subject to liability under the provisions of this title. A newly covered employer shall file by the due date of the calendar quarter in which such employer becomes subject to liability under the provisions of this title. If such employer’s report is not filed by that date, and in the absence of good cause shown for the failure to so file, a $100 penalty shall be assessed for each report. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund.","order_by":null,"text":{"0":{"id":246834,"text":"If any employing unit fails to file with the Commission any report which the Commission deems necessary for the effective administration of this title within 30 days after the Commission requires the same by written notice mailed to the last known address of such employing unit, the Commission may determine on the basis of such information as it may have whether such employing unit is an employer, unless such determination has already been made. Also, on the basis of such information, the Commission may assess the amount of tax due from such employer and shall give written notice of such determination and assessment to such employer. Such determination and assessment shall be final (i) unless such employer, within 30 days after the mailing to the employer at his last known address or other service of the notice of such determination or assessment, applies to the Commission for a review of such determination and assessment or (ii) unless the Commission, on its own motion, sets aside, reduces or increases the same.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":246835,"text":"If any employer had wages payable for a calendar quarter and fails, without good cause shown, to file any report as required of him under this title with respect to wages or taxes, the Commission shall assess upon the employer a penalty of $100, which shall be in addition to the taxes due and payable with respect to such report.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":246836,"text":"For the purposes of this subsection, “newly covered” refers to the time at which an employer initially becomes subject to liability under the provisions of this title. A newly covered employer shall file by the due date of the calendar quarter in which such employer becomes subject to liability under the provisions of this title. If such employer’s report is not filed by that date, and in the absence of good cause shown for the failure to so file, a $100 penalty shall be assessed for each report. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-513\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 466; in 1976, chapter 708; in 1977, chapter 445; in 1978, chapter 238; in 1984, chapter 458; in 1986, chapter 480; in 1999, chapter 79<\/a>; in 2004, chapter 495<\/a>; in 2018, chapter 227<\/a>; in 2020, chapter 1261<\/a>.<\/p>","references":[{"id":76377,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","order_by":null,"url":"\/60.2-512\/"},{"id":67705,"section_number":"60.2-521","catch_line":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","order_by":null,"url":"\/60.2-521\/"}],"refers_to":false,"permalink":{"id":267695,"object_type":"law","relational_id":68193,"identifier":"60.2-513","token":"60.2\/5\/2\/60.2-513","url":"\/60.2-513\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","dublin_core":{"Title":"Failure of employing unit to file reports; assessment and amount of penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-513","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If any employing unit fails to file with the Commission any report which the Commission deems necessary for the effective administration of this title within 30 days after the Commission requires the same by written notice mailed to the last known address of such employing unit, the Commission may determine on the basis of such information as it may have whether such employing unit is an employer, unless such determination has already been made. Also, on the basis of such information, the Commission may assess the amount of tax due from such employer and shall give written notice of such determination and assessment to such employer. Such determination and assessment shall be final (i) unless such employer, within 30 days after the mailing to the employer at his last known address or other service of the notice of such determination or assessment, applies to the Commission for a review of such determination and assessment or (ii) unless the Commission, on its own motion<\/span>, sets aside, reduces or increases the same. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If any employer had wages payable for a calendar quarter and fails, without good cause shown, to file any report as required of him under this title with respect to wages or taxes, the Commission shall assess upon the employer a penalty<\/span> of $100, which shall be in addition to the taxes due and payable with respect to such report. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For the purposes of this subsection, “newly covered” refers to the time at which an employer initially becomes subject to liability under the provisions of this title. A newly covered employer shall file by the due date of the calendar quarter in which such employer becomes subject to liability under the provisions of this title. If such employer’s report is not filed by that date, and in the absence of good cause shown for the failure to so file, a $100 penalty<\/span> shall be assessed for each report. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE OF EMPLOYING UNIT TO FILE REPORTS; ASSESSMENT AND AMOUNT OF PENALTY (\u00a7\n60.2-513)\n\nA. If any employing unit fails to file with the Commission any report which the\nCommission deems necessary for the effective administration of this title within\n30 days after the Commission requires the same by written notice mailed to the\nlast known address of such employing unit, the Commission may determine on the\nbasis of such information as it may have whether such employing unit is an\nemployer, unless such determination has already been made. Also, on the basis of\nsuch information, the Commission may assess the amount of tax due from such\nemployer and shall give written notice of such determination and assessment to\nsuch employer. Such determination and assessment shall be final (i) unless such\nemployer, within 30 days after the mailing to the employer at his last known\naddress or other service of the notice of such determination or assessment,\napplies to the Commission for a review of such determination and assessment or\n(ii) unless the Commission, on its own motion, sets aside, reduces or increases\nthe same.\n\nB. If any employer had wages payable for a calendar quarter and fails, without\ngood cause shown, to file any report as required of him under this title with\nrespect to wages or taxes, the Commission shall assess upon the employer a\npenalty of $100, which shall be in addition to the taxes due and payable with\nrespect to such report.\n\nC. For the purposes of this subsection, “newly covered” refers to\nthe time at which an employer initially becomes subject to liability under the\nprovisions of this title. A newly covered employer shall file by the due date of\nthe calendar quarter in which such employer becomes subject to liability under\nthe provisions of this title. If such employer’s report is not filed by\nthat date, and in the absence of good cause shown for the failure to so file, a\n$100 penalty shall be assessed for each report. Penalties collected pursuant to\nthis section shall be paid into the Special Unemployment Compensation\nAdministration Fund.\n\nHISTORY: Code 1950, \u00a7 60-62; 1968, c. 738, \u00a7 60.1-74; 1974, c. 466; 1976, c.\n708; 1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004,\nc. 495; 2018, c. 227; 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}}