{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-526.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-526.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-526.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-526.html"}],"law_id":84523,"edition_id":1,"section_id":84523,"structure_id":13145,"section_number":"60.2-526","catch_line":"General provisions","history":"Code 1950, \u00a7 60-67; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1968, c. 738, \u00a7 60.1-79; 1971, Ex. Sess., c. 235; 1974, c. 466; 1980, c. 406; 1981, c. 606; 1982, c. 370; 1983, c. 16; 1986, c. 480; 1995, c. 323; 1997, c. 298; 1999, c. 313.","full_text":"A\n\nFor each calendar year commencing after December 31, 1981, the tax rate of each employer, whose experience rating account has been chargeable with benefits during the most recent twelve completed calendar month period ending on June 30 of the calendar year immediately preceding the calendar year for which a tax rate is being determined, shall be computed as provided in this chapter.B\n\nNotwithstanding the provisions of subsection A of this section, the tax rate of each employer newly subject to this title, including any nonprofit organization which has elected to become liable for payments in lieu of taxes under the provisions of subsection B of § 60.2-501 and thereafter terminates such election, shall be 2.5 percent, except that at such time as it is eligible for computation as hereinafter provided, the tax rate shall become the computed rate. The Commission shall notify each such employer of his tax rate for such calendar year not later than December 31 immediately preceding such year, but the failure of any such employer to receive such notice shall not relieve him from liability for such tax.","order_by":null,"text":{"0":{"id":302917,"text":"For each calendar year commencing after December 31, 1981, the tax rate of each employer, whose experience rating account has been chargeable with benefits during the most recent twelve completed calendar month period ending on June 30 of the calendar year immediately preceding the calendar year for which a tax rate is being determined, shall be computed as provided in this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":302918,"text":"Notwithstanding the provisions of subsection A of this section, the tax rate of each employer newly subject to this title, including any nonprofit organization which has elected to become liable for payments in lieu of taxes under the provisions of subsection B of § 60.2-501 and thereafter terminates such election, shall be 2.5 percent, except that at such time as it is eligible for computation as hereinafter provided, the tax rate shall become the computed rate. The Commission shall notify each such employer of his tax rate for such calendar year not later than December 31 immediately preceding such year, but the failure of any such employer to receive such notice shall not relieve him from liability for such tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13145,"edition_id":1,"name":"Computation of Tax Rate","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":267753,"object_type":"structure","relational_id":13145,"identifier":"4","token":"60.2\/5\/4","url":"\/60.2\/5\/4\/","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":79525,"structure_id":13145,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","url":"\/60.2-525\/","token":"60.2\/5\/4\/60.2-525","metadata":false},{"id":84523,"structure_id":13145,"section_number":"60.2-526","catch_line":"General provisions","url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","metadata":false},{"id":61763,"structure_id":13145,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","metadata":false},{"id":60511,"structure_id":13145,"section_number":"60.2-528","catch_line":"Individual benefit charges","url":"\/60.2-528\/","token":"60.2\/5\/4\/60.2-528","metadata":false},{"id":79689,"structure_id":13145,"section_number":"60.2-528.1","catch_line":"Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information","url":"\/60.2-528.1\/","token":"60.2\/5\/4\/60.2-528.1","metadata":false},{"id":73637,"structure_id":13145,"section_number":"60.2-529","catch_line":"Employer's benefit charges","url":"\/60.2-529\/","token":"60.2\/5\/4\/60.2-529","metadata":false},{"id":81848,"structure_id":13145,"section_number":"60.2-530","catch_line":"Benefit ratio","url":"\/60.2-530\/","token":"60.2\/5\/4\/60.2-530","metadata":false},{"id":70511,"structure_id":13145,"section_number":"60.2-531","catch_line":"Experience rating tax; table","url":"\/60.2-531\/","token":"60.2\/5\/4\/60.2-531","metadata":false},{"id":54592,"structure_id":13145,"section_number":"60.2-532","catch_line":"Pool cost charges","url":"\/60.2-532\/","token":"60.2\/5\/4\/60.2-532","metadata":false},{"id":77201,"structure_id":13145,"section_number":"60.2-533","catch_line":"Fund balance factor","url":"\/60.2-533\/","token":"60.2\/5\/4\/60.2-533","metadata":false},{"id":54171,"structure_id":13145,"section_number":"60.2-534","catch_line":"Tax rate defined","url":"\/60.2-534\/","token":"60.2\/5\/4\/60.2-534","metadata":false},{"id":82899,"structure_id":13145,"section_number":"60.2-535","catch_line":"Employing unit acquiring business, etc., of another employing unit","url":"\/60.2-535\/","token":"60.2\/5\/4\/60.2-535","metadata":false},{"id":55341,"structure_id":13145,"section_number":"60.2-536","catch_line":"Review of decision under \u00a7 60.2-535","url":"\/60.2-536\/","token":"60.2\/5\/4\/60.2-536","metadata":false},{"id":80870,"structure_id":13145,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","url":"\/60.2-536.1\/","token":"60.2\/5\/4\/60.2-536.1","metadata":false},{"id":69818,"structure_id":13145,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","url":"\/60.2-536.2\/","token":"60.2\/5\/4\/60.2-536.2","metadata":false},{"id":71778,"structure_id":13145,"section_number":"60.2-536.3","catch_line":"Violations; penalties","url":"\/60.2-536.3\/","token":"60.2\/5\/4\/60.2-536.3","metadata":false},{"id":70450,"structure_id":13145,"section_number":"60.2-536.4","catch_line":"Interpretation","url":"\/60.2-536.4\/","token":"60.2\/5\/4\/60.2-536.4","metadata":false},{"id":87449,"structure_id":13145,"section_number":"60.2-536.5","catch_line":"Definitions","url":"\/60.2-536.5\/","token":"60.2\/5\/4\/60.2-536.5","metadata":false},{"id":73933,"structure_id":13145,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","url":"\/60.2-537\/","token":"60.2\/5\/4\/60.2-537","metadata":false},{"id":78500,"structure_id":13145,"section_number":"60.2-538","catch_line":"Where employer's taxes are delinquent","url":"\/60.2-538\/","token":"60.2\/5\/4\/60.2-538","metadata":false}],"previous_section":{"id":79525,"structure_id":13145,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","url":"\/60.2-525\/","token":"60.2\/5\/4\/60.2-525","metadata":false},"next_section":{"id":61763,"structure_id":13145,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-526\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1952, chapter 184; in 1954, chapter 203; in 1956, chapter 440; in 1960, chapter 136; in 1968, chapter 738; in 1974, chapter 466; in 1980, chapter 406; in 1981, chapter 606; in 1982, chapter 370; in 1983, chapter 16; in 1986, chapter 480; in 1995, chapter 323<\/a>; in 1997, chapter 298<\/a>; in 1999, chapter 313<\/a>.<\/p>","references":[{"id":68606,"section_number":"60.2-116","catch_line":"Reciprocal agreements","order_by":null,"url":"\/60.2-116\/"},{"id":66996,"section_number":"60.2-506","catch_line":"Financing of benefits to state employees","order_by":null,"url":"\/60.2-506\/"},{"id":63537,"section_number":"60.2-507","catch_line":"Financing of benefits to employees of governmental entities","order_by":null,"url":"\/60.2-507\/"},{"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\/"},{"id":54592,"section_number":"60.2-532","catch_line":"Pool cost charges","order_by":null,"url":"\/60.2-532\/"},{"id":77201,"section_number":"60.2-533","catch_line":"Fund balance factor","order_by":null,"url":"\/60.2-533\/"},{"id":80870,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","order_by":null,"url":"\/60.2-536.1\/"}],"refers_to":[{"id":74537,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","order_by":null,"url":"\/60.2-501\/"}],"permalink":{"id":267759,"object_type":"law","relational_id":84523,"identifier":"60.2-526","token":"60.2\/5\/4\/60.2-526","url":"\/60.2-526\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","dublin_core":{"Title":"General provisions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-526","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For each calendar year commencing after December 31, 1981, the tax rate of each employer, whose experience rating account has been chargeable with benefits during the most recent twelve completed calendar month period ending on June 30 of the calendar year immediately preceding the calendar year for which a tax rate is being determined, shall be computed as provided in this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A of this section, the tax rate of each employer newly subject to this title, including any nonprofit organization which has elected to become liable for payments in lieu of taxes under the provisions of subsection B of § 60.2-501<\/a> and thereafter terminates such election, shall be 2.5 percent, except that at such time as it is eligible for computation as hereinafter provided, the tax rate shall become the computed rate. The Commission shall notify each such employer of his tax rate for such calendar year not later than December 31 immediately preceding such year, but the failure of any such employer to receive such notice shall not relieve him from liability for such tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGENERAL PROVISIONS (\u00a7 60.2-526)\n\nA. For each calendar year commencing after December 31, 1981, the tax rate of\neach employer, whose experience rating account has been chargeable with benefits\nduring the most recent twelve completed calendar month period ending on June 30\nof the calendar year immediately preceding the calendar year for which a tax\nrate is being determined, shall be computed as provided in this chapter.\n\nB. Notwithstanding the provisions of subsection A of this section, the tax rate\nof each employer newly subject to this title, including any nonprofit\norganization which has elected to become liable for payments in lieu of taxes\nunder the provisions of subsection B of § 60.2-501 and thereafter\nterminates such election, shall be 2.5 percent, except that at such time as it\nis eligible for computation as hereinafter provided, the tax rate shall become\nthe computed rate. The Commission shall notify each such employer of his tax\nrate for such calendar year not later than December 31 immediately preceding\nsuch year, but the failure of any such employer to receive such notice shall not\nrelieve him from liability for such tax.\n\nHISTORY: Code 1950, \u00a7 60-67; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c.\n136; 1968, c. 738, \u00a7 60.1-79; 1971, Ex. Sess., c. 235; 1974, c. 466; 1980, c.\n406; 1981, c. 606; 1982, c. 370; 1983, c. 16; 1986, c. 480; 1995, c. 323; 1997,\nc. 298; 1999, c. 313.","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}}