                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-460)

For the purposes of this article:
		&#8220;Employee&#8221; includes an individual, whether a resident or a
nonresident of the Commonwealth, who performs or performed any service in the
Commonwealth for wages, or a resident of the Commonwealth who performs or
performed any service in the service outside the Commonwealth for wages. The
word &#8220;employee&#8221; also includes an officer, employee, or elected
official of the United States, the Commonwealth, or any other state or any
territory, or any political subdivision thereof, or the District of Columbia, or
any agency or instrumentality of any one or more of the foregoing or an officer
of a corporation. The term shall not include the beneficial owner of an
individual retirement account (IRA) or simplified employee pension plan (SEPP).
		&#8220;Employer&#8221; means the Commonwealth, or any political subdivision
thereof, the United States, or any agency or instrumentality of any one or more
of the foregoing, or the person, whether a resident or a nonresident of the
Commonwealth, for whom an individual performs or performed any service as an
employee or from whom a person receives a prize in excess of $5,001 pursuant to
the Virginia Lottery Law (§ 58.1-4000 et seq.), except that:

1. If the person, governmental unit, or agency thereof, for whom the individual
performs or performed the service does not have control of the payment of the
wages for such services, the term &#8220;employer&#8221; (except as used in the
definition of &#8220;wages&#8221; herein) means the person having control of the
payment of such wages, and

2. In the case of a person paying wages on behalf of a nonresident person not
engaged in trade or business within the Commonwealth or on behalf of any
governmental unit or agency thereof not located within the Commonwealth, the
term, &#8220;employer&#8221; (except as used in the definition of
&#8220;wages&#8221; herein) means such person. The term shall not include a
financial institution, corporation, partnership or other person or entity with
respect to benefits paid as custodian, trustee or depository for an individual
retirement account (IRA) or simplified employee pension plan (SEPP).
			&#8220;Miscellaneous payroll period&#8221; means a payroll period other than
a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or
annual payroll period.
			&#8220;Payroll period&#8221; means a period for which a payment of wages is
ordinarily made to the employee by his employer.
			&#8220;Wages&#8221; means wages as defined under &#xA7; 3401 (a) of the
Internal Revenue Code, as well as any other amounts from which federal income
tax is withheld under the provisions of &#xA7;&#xA7; 3402 and 3405 of the
Internal Revenue Code and also includes all prizes in excess of $5,001 paid by
the Virginia Lottery; however, such term shall not include amounts paid pursuant
to individual retirement plans and simplified employee pension plans as defined
in &#xA7;&#xA7; 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall
not include remuneration paid for acting in or service as a member of the crew
of a (i) motion picture feature film, (ii) television series or commercial, or
(iii) promotional film filmed totally or partially in the Commonwealth by an
individual or corporation which conducts business in the Commonwealth for less
than 90 days of the tax year and when such film, series or commercial is
processed, edited and marketed outside the Commonwealth. Every such individual
or corporation shall, immediately subsequent to the filming of such portion of
the film, series or commercial filmed in the Commonwealth, file with the
Commissioner on forms furnished the Department, a list of the names and social
security account numbers of each actor or crew member who is a resident of the
Commonwealth and is compensated by such individual or corporation.

HISTORY: Code 1950, § 58-151.1; 1962, c. 612; 1980, c. 629; 1984, c. 675; 1987,
c. 531; 1991, cc. 362, 456; 1992, c. 519; 1993, c. 54; 2014, c. 225.