                                 CODE OF VIRGINIA

ANNUAL PAYROLL (§ 60.2-202)

&#8220;Annual payroll&#8221; means the total amount of wages payable by an
employer, regardless of the time of payment, for employment during a calendar
year.

HISTORY: Code 1950, § 60-4; 1968, c. 738, § 60.1-4; 1986, c. 480.