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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>56512</law_id><section_number>51.1-1172</section_number><catch_line>Employer contributions during disability absences</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="51.1">Pensions, Benefits, and Retirement</unit><unit label="chapter" level="2" order_by="1" identifier="11.1">Disability Program for Hybrid Retirement Program Participants</unit><unit label="article" level="3" order_by="1" identifier="4">Administrative Provisions</unit></structure><text>
						<section><p>Mandatory employer contributions to the defined contribution component of the hybrid retirement <span class="dictionary">program</span> pursuant to subdivision B 2 of &#xA7;&#xA0;<a class="law" title="Hybrid retirement program" href="/51.1-169/">51.1-169</a> on behalf of a <span class="dictionary">participating employee</span> shall be made for each employee who is permanently and totally disabled (as defined in &#xA7;&#xA0;22(e)(3) of the Internal Revenue Code). The calculation of such contributions shall be based on the full amount of the <span class="dictionary">participating employee</span>&#x2019;s creditable compensation.</p></section></text><history>2012, cc. 701, 823.</history><metadata></metadata></law>
