                                 CODE OF VIRGINIA

EMPLOYMENT (§ 60.2-212)

A. &#8220;Employment&#8221; means:

   1. Any service including service in interstate commerce, performed for
   remuneration or under any contract of hire, written or oral, express or
   implied; and

   2. Any service, of whatever nature, performed by an individual for any
   employing unit, for remuneration or under any contract of hire, written or
   oral, and irrespective of citizenship or residence of either,
   				a. Within the United States, or
   				b. On or in connection with an American vessel or American aircraft under
   a contract of service which is entered into within the United States or during
   the performance of which and while the individual is employed on the vessel or
   aircraft it touches at a port in the United States, if such individual
   performs such services on or in connection with such vessel or aircraft when
   outside the United States, provided that the operating office, from which the
   operations of the vessel or aircraft are ordinarily and regularly supervised,
   managed, directed or controlled, is within the Commonwealth.

B. Notwithstanding subdivision 2 b of subsection A of this section,
&#8220;employment&#8221; means all service performed by an officer or member of
the crew of an American vessel on or in connection with such vessel, if the
operating office from which the operations of such vessel operating on navigable
waters within, or within and without, the United States are ordinarily and
regularly supervised, managed, directed and controlled is within the
Commonwealth.

C. Services performed by an individual for remuneration shall be deemed to be
employment subject to this title unless the Commission determines that such
individual is not an employee for purposes of the Federal Insurance
Contributions Act and the Federal Unemployment Tax Act, based upon an
application of the standard used by the Internal Revenue Service for such
determinations.

D. Notwithstanding the provisions of subsection C, an individual who performs
services as a real estate salesperson, under direction of a real estate broker
under Chapter 21 (&#xA7; 54.1-2100 et seq.) of Title 54.1, or as a real estate
appraiser under Chapter 20.1 (&#xA7; 54.1-2009 et seq.) of Title 54.1 pursuant
to an executed independent contractor agreement and for remuneration solely by
way of commission or fee, shall not be an employee for purposes of this chapter.

E. Notwithstanding the provisions of subsection C, a hiring party providing an
individual with personal protective equipment in response to a disaster caused
by a communicable disease of public health threat for which a state of emergency
has been declared pursuant to &#xA7; 44-146.17 shall not be considered in any
determination regarding whether such individual is an employee or independent
contractor. For the purposes of this subsection, the terms &#8220;communicable
disease of public health threat,&#8221; &#8220;disaster,&#8221; and &#8220;state
of emergency&#8221; have the same meaning as provided in &#xA7; 44-146.16.

HISTORY: Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;
1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466,
660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28,
369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152,
254; 1986, c. 480; 1996, c. 244; 2005, c. 892; 2020, c. 1261; 2021, Sp. Sess. I,
c. 448.