Virginia Decodedhttps://vacode.org6985160.2-517How fractional part of cent computed2025Unemployment CompensationTaxationEmployer Reporting Requirements

In the payment of any such taxes, a fractional part of a cent shall be disregarded, unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.