{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-530.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-530.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-530.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-530.html"}],"law_id":81848,"edition_id":1,"section_id":81848,"structure_id":13145,"section_number":"60.2-530","catch_line":"Benefit ratio","history":"Code 1950, \u00a7 60-70; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1968, c. 738, \u00a7 60.1-82; 1977, c. 330; 1981, c. 606; 1986, c. 480; 2014, c. 191.","full_text":"A\n\n1. The “benefit ratio” of each employer for a given calendar year shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the 12 consecutive calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payroll for the same period except that:\n\t\t\ta. For an employer whose account has been chargeable with benefit charges for 48 or more consecutive completed calendar months, the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 48 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payrolls for the same period;\n\t\t\tb. For an employer whose account has been chargeable with benefit charges for 36 but less than 48 consecutive completed calendar months the “benefit ratio” shall be the percentage equal to the employer’s benefit charges for the most recent 36 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period; and\n\t\t\tc. For an employer whose account has been chargeable with benefit charges for 24 but less than 36 consecutive completed calendar months the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 24 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period.2\n\nThe term “payroll” as used in this section means the greater of (i) the taxable payroll on which taxes have been paid on or before September 30 immediately following such June 30 or (ii) $1.B\n\nWhere benefit charges are not available for any or all of the periods used to determine an employer’s benefit ratio, benefit wages divided by three shall be used in lieu of benefit charges for those periods benefit charges are not available, in combination with benefit charges, where available to determine an employer’s benefit ratio.","order_by":null,"text":{"0":{"id":293227,"text":"1. The “benefit ratio” of each employer for a given calendar year shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the 12 consecutive calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payroll for the same period except that:\n\t\t\ta. For an employer whose account has been chargeable with benefit charges for 48 or more consecutive completed calendar months, the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 48 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payrolls for the same period;\n\t\t\tb. For an employer whose account has been chargeable with benefit charges for 36 but less than 48 consecutive completed calendar months the “benefit ratio” shall be the percentage equal to the employer’s benefit charges for the most recent 36 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period; and\n\t\t\tc. For an employer whose account has been chargeable with benefit charges for 24 but less than 36 consecutive completed calendar months the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 24 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll for the same period.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":293228,"text":"The term “payroll” as used in this section means the greater of (i) the taxable payroll on which taxes have been paid on or before September 30 immediately following such June 30 or (ii) $1.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":293229,"text":"Where benefit charges are not available for any or all of the periods used to determine an employer’s benefit ratio, benefit wages divided by three shall be used in lieu of benefit charges for those periods benefit charges are not available, in combination with benefit charges, where available to determine an employer’s benefit ratio.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-530\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1954, chapter 203; in 1956, chapter 440; in 1960, chapter 136; in 1968, chapter 738; in 1977, chapter 330; in 1981, chapter 606; in 1986, chapter 480; in 2014, chapter 191<\/a>.<\/p>","references":[{"id":79525,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","order_by":null,"url":"\/60.2-525\/"},{"id":79689,"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","order_by":null,"url":"\/60.2-528.1\/"},{"id":61849,"section_number":"60.2-619","catch_line":"Determinations and decisions by deputy; appeals therefrom","order_by":null,"url":"\/60.2-619\/"}],"refers_to":false,"permalink":{"id":267779,"object_type":"law","relational_id":81848,"identifier":"60.2-530","token":"60.2\/5\/4\/60.2-530","url":"\/60.2-530\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-530\/","token":"60.2\/5\/4\/60.2-530","dublin_core":{"Title":"Benefit ratio","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-530","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. The “benefit ratio” of each employer for a given calendar year shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the 12 consecutive calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payroll<\/span> for the same period except that:\n\t\t\ta. For an employer whose account has been chargeable with benefit charges for 48 or more consecutive completed calendar months, the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 48 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year, divided by the total of his payrolls<\/span> for the same period;\n\t\t\tb. For an employer whose account has been chargeable with benefit charges for 36 but less than 48 consecutive completed calendar months the “benefit ratio” shall be the percentage equal to the employer’s benefit charges for the most recent 36 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll<\/span> for the same period; and\n\t\t\tc. For an employer whose account has been chargeable with benefit charges for 24 but less than 36 consecutive completed calendar months the “benefit ratio” shall be the percentage, rounded to the nearest one-tenth of a percent, equal to the employer’s benefit charges for the most recent 24 consecutive completed calendar month period ending on June 30 immediately preceding that calendar year divided by his payroll<\/span> for the same period. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The term “payroll<\/span>” as used in this section means the greater of (i) the taxable payroll<\/span> on which taxes have been paid on or before September 30 immediately following such June 30 or (ii) $1. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Where benefit charges are not available for any or all of the periods used to determine an employer’s benefit ratio, benefit wages divided by three shall be used in lieu of benefit charges for those periods benefit charges are not available, in combination with benefit charges, where available to determine an employer’s benefit ratio. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBENEFIT RATIO (\u00a7 60.2-530)\n\nA. 1. The “benefit ratio” of each employer for a given calendar year\nshall be the percentage, rounded to the nearest one-tenth of a percent, equal to\nthe employer’s benefit charges for the 12 consecutive calendar month\nperiod ending on June 30 immediately preceding that calendar year, divided by\nthe total of his payroll for the same period except that:\n\t\t\ta. For an employer whose account has been chargeable with benefit charges for\n48 or more consecutive completed calendar months, the “benefit\nratio” shall be the percentage, rounded to the nearest one-tenth of a\npercent, equal to the employer’s benefit charges for the most recent 48\nconsecutive completed calendar month period ending on June 30 immediately\npreceding that calendar year, divided by the total of his payrolls for the same\nperiod;\n\t\t\tb. For an employer whose account has been chargeable with benefit charges for\n36 but less than 48 consecutive completed calendar months the “benefit\nratio” shall be the percentage equal to the employer’s benefit\ncharges for the most recent 36 consecutive completed calendar month period\nending on June 30 immediately preceding that calendar year divided by his\npayroll for the same period; and\n\t\t\tc. For an employer whose account has been chargeable with benefit charges for\n24 but less than 36 consecutive completed calendar months the “benefit\nratio” shall be the percentage, rounded to the nearest one-tenth of a\npercent, equal to the employer’s benefit charges for the most recent 24\nconsecutive completed calendar month period ending on June 30 immediately\npreceding that calendar year divided by his payroll for the same period.\n\n 2. The term “payroll” as used in this section means the greater of\n (i) the taxable payroll on which taxes have been paid on or before September\n 30 immediately following such June 30 or (ii) $1.\n\nB. Where benefit charges are not available for any or all of the periods used to\ndetermine an employer’s benefit ratio, benefit wages divided by three\nshall be used in lieu of benefit charges for those periods benefit charges are\nnot available, in combination with benefit charges, where available to determine\nan employer’s benefit ratio.\n\nHISTORY: Code 1950, \u00a7 60-70; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1968, c.\n738, \u00a7 60.1-82; 1977, c. 330; 1981, c. 606; 1986, c. 480; 2014, c. 191.","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}}