                                 CODE OF VIRGINIA

SERVICES NOT INCLUDED IN TERM &#8220;EMPLOYMENT.&#8221; (§ 60.2-219)

The term &#8220;employment&#8221; shall not include:

1. Service performed in the employ of the United States government or of any
instrumentality of the United States which is wholly or partially owned by the
United States or which is exempt from the tax imposed by &#xA7; 3301 of the
Federal Internal Revenue Code by virtue of any provision of law which
specifically refers to such section (or the corresponding section of prior law)
in granting such exemption;

2. Service with respect to which unemployment compensation is payable under an
unemployment compensation system established by an act of Congress, including
service performed after June 30, 1939, for an employer determined to be subject
to the Railroad Unemployment Insurance Act (45 U.S.C. &#xA7; 351 et seq.) by the
agency or agencies empowered to make such determination by an act of Congress,
and service as an employer representative determined to be subject to such act
by such agency or agencies. The Commission is hereby authorized and directed to
enter into agreements with the proper agencies under such act of Congress, which
agreements shall become effective 10 days after publication thereof, in the
manner provided in &#xA7; 60.2-111 for general rules, to provide reciprocal
treatment to individuals who have, after acquiring potential rights to benefits
under this title, acquired rights to unemployment compensation under such act of
Congress, or who have, after acquiring potential rights to unemployment
compensation under such act of Congress, acquired rights to benefits under this
title;

3. Agricultural labor as defined in &#xA7; 60.2-201 except as provided for in
&#xA7; 60.2-214;

4. Domestic service in a private home, local college club or local chapter of a
college fraternity or sorority except as provided for in &#xA7; 60.2-215;

5. Service performed on or in connection with a vessel or aircraft not an
American vessel or American aircraft by an employee, if the employee is employed
on and in connection with such vessel or aircraft when outside the United
States;

6. Service performed by an individual in, or as an officer or member of the crew
of, a vessel while it is engaged in the catching, taking, harvesting,
cultivating or farming of any kind of fish, shellfish, crustacea, sponges,
seaweeds or other aquatic forms of animal and vegetable life, including service
performed by any such individual as an ordinary incident to any such activity,
except (i) service performed in connection with the catching or taking of salmon
or halibut for commercial purposes and (ii) service performed on or in
connection with a vessel of more than 10 net tons, determined in the manner
provided for determining the register tonnage of merchant vessels under the laws
of the United States;
			6a. Service performed by an individual on a boat engaged in catching fish or
other forms of aquatic life under an arrangement with the owner or operator of
such boat pursuant to which:
			a. Such individual does not receive any cash remuneration, other than as
provided in subdivision b;
			b. Such individual receives a share of the boat&#8217;s, or the boats&#8217;
in the case of a fishing operation involving more than one boat, catch of fish
or other forms of aquatic animal life, or a share of the proceeds from the sale
of such catch; and
			c. The amount of such individual&#8217;s share depends on the amount of the
boat&#8217;s, or the boats&#8217; in the case of a fishing operation involving
more than one boat, catch of fish or other forms of aquatic animal life, but
only if the operating crew of such boat, or each boat from which the individual
receives a share in the case of a fishing operation involving more than one boat
is normally made up of fewer than 10 individuals;

7. Service performed by an individual in the employ of his son, daughter, or
spouse and service performed by a child under the age of 21 in the employ of his
father or mother;

8. Service performed in any calendar quarter in the employ of any organization
exempt from income tax (i) under &#xA7; 501(a) of the Federal Internal Revenue
Code (26 U.S.C.), other than an organization described in &#xA7; 401(a) of such
Code, or (ii) under &#xA7; 521 of the Federal Internal Revenue Code, if the
remuneration for such service is less than $50;

9. Service performed in the employ of a school or institution of higher
education, if such service is performed by a student who is enrolled and is
regularly attending classes at such school or institution;

10. Service performed as a student nurse in the employ of a hospital or a
nurses&#8217; training school by an individual who is enrolled and is regularly
attending classes in a nurses&#8217; training school chartered or approved
pursuant to state law;

11. Service performed as an intern in the employ of a hospital by an individual
who has completed a four-year course in a medical school chartered or approved
pursuant to state law;

12. Service performed by an individual for an employing unit as an insurance
agent or as an insurance solicitor, if all such service performed by such
individual for such employing unit is performed for remuneration solely by way
of commission;

13. Service performed by an individual for an employing unit as a real estate
salesman, if all such service performed by such individual for such employing
unit is performed for remuneration solely by way of commission;

14. Service covered by an arrangement between the Commission and the agency
charged with the administration of any other state or federal unemployment
compensation law pursuant to which all services performed by an individual for
an employing unit during the period covered by such employing unit&#8217;s duly
approved election are deemed to be performed entirely within such agency&#8217;s
state or under such federal law;

15. Service performed by an individual for an employing unit as an agent in the
wholesale distribution and sale of gasoline and other petroleum products, if all
such service performed by such individual for such employing unit is performed
for remuneration solely by way of commission;

16. Service not in the course of the employer&#8217;s trade or business
performed in any calendar quarter by an employee, unless the cash remuneration
paid for such service is $50 or more and such service is performed by an
individual who is regularly employed by such employer to perform such service.
For the purposes of this subdivision, an individual shall be deemed to be
regularly employed by an employer during a calendar quarter only if (i) on each
of some 24 days during such quarter such individual performs for such employer
for some portion of the day service not in the course of the employer&#8217;s
trade or business, or (ii) such individual was regularly employed, as determined
under clause (i) of this subdivision, by such employer in the performance of
such service during the preceding calendar quarter;

17. a. Service performed by an individual who is enrolled at a nonprofit or
public educational institution which normally maintains a regular faculty and
curriculum and normally has a regularly organized body of students in attendance
at the place where its educational activities are carried on. In order for such
services to be excluded from &#8220;employment&#8221;:

   1. The individual shall be enrolled as a student in a full-time program,

   2. The program shall be taken for credit at such institution,

   3. The program combines academic instruction with work experience, and

   4. Such service shall be an integral part of such program.
   				b. Such institution shall certify to the employer that subdivisions 17 a
   (1) through 17 a (4) have been met.
   				c. This subdivision shall not apply to service performed in a program
   established for or on behalf of an employer or group of employers;

18. Service performed in the employ of a hospital, if such service is performed
by a patient of the hospital, as defined in &#xA7; 60.2-221;

19. Services provided by an individual pursuant to an agreement among the
service recipient, a public human services agency as defined in &#xA7;
15.2-2811, and such individual to an eligible service recipient in his own home
or the home of the service provider, unless coverage of such services is
required by the provisions of &#xA7; 3304(a)(6)(A) of the Federal Unemployment
Tax Act;

20. Services performed by an individual as a &#8220;direct seller&#8221;
provided that:
			a. Such person:

   1. Is engaged in the trade or business of selling, or soliciting the sale of,
   consumer products to any buyer on a buy-sell basis, a deposit-commission
   basis, or any similar basis which the Secretary of the Treasury prescribes by
   regulations for resale by the buyer or any other person in the home or
   otherwise than in a permanent retail establishment;

   2. Is engaged in the trade or business of selling, or soliciting the sale of,
   consumer products to a consumer in the home or otherwise than in a permanent
   retail establishment; or

   3. Is engaged in the trade or business of the delivery or distribution of
   newspapers or shopping news (including any delivery services directly related
   to such trade or business).
   				b. Substantially all of the remuneration for the services performed as a
   direct seller, whether or not paid in cash, is directly related to sales or
   output, including the performances of services, rather than to the number of
   hours worked;
   				c. The services performed by the person are performed pursuant to a
   written contract between such person and the person for whom the services are
   performed and such contract provides that the person will not be treated as an
   employee with respect to such services for federal tax purposes;

21. Service performed after July 1, 1984, by an individual as a taxicab driver,
or as a driver of an executive sedan, provided the Commission is furnished
evidence that such individual is excluded from taxation by the Federal
Unemployment Tax Act;

22. Services performed by an individual as a &#8220;contract carrier courier
driver&#8221; provided the Commission is furnished evidence that such individual
is excluded from taxation by the Federal Unemployment Tax Act;

23. Services performed by a full-time student in the employ of an organized camp
if:
			a. Such camp:

   1. Did not operate for more than seven months in the calendar year and did not
   operate for more than seven months in the preceding calendar year; or

   2. Had average gross receipts for any six months in the preceding calendar
   year which were not more than 33- 1/3 percent of its average gross receipts
   for the other six months in the preceding calendar year; and
   				b. Such full-time student performed services in the employ of such camp
   for less than 13 calendar weeks in such calendar year;

24. Services performed by an individual as a court reporter for an employing
unit if all such service performed by the individual for the employing unit is
performed for remuneration solely by way of commission;

25. Services performed by an individual as a cosmetologist or as a barber
provided the Commission is furnished evidence that such individual is excluded
from taxation by the Federal Unemployment Tax Act;

26. Services performed by a licensed clinical social worker as defined in &#xA7;
54.1-3700, licensed psychologist as defined in &#xA7; 54.1-3600, licensed
professional counselor as defined in &#xA7; 54.1-3500, licensed psychiatrist, or
licensed marriage and family therapist as defined in &#xA7; 54.1-3500, if such
individual:
			a. Operates under a contract specifying that the individual is free from
control or direction over the performance of such services;
			b. Is licensed in the Commonwealth to perform independent clinical services;
			c. Is compensated solely by way of fees charged for services rendered by such
individual; and
			d. Has a valid business license issued by the locality in which such
individual performs such services; and

27. Services performed by an inmate for a penal or custodial institution or
while participating in the community corrections alternative program pursuant to
&#xA7; 19.2-316.4.

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; 1987, c. 113; 1988, c. 678; 1989, c. 339; 1992, c. 4; 1997,
cc. 171, 189; 2000, c. 438; 2003, c. 609; 2004, c. 977; 2005, c. 110; 2019, c.
618.