                                 CODE OF VIRGINIA

REQUIRING PAYROLL AND TAX REPORTS AND PAYMENT OF TAXES (§ 60.2-512)

A. The Commission is hereby expressly authorized to require the filing of
payroll and tax reports, and the payment of the taxes required by &#xA7;
60.2-511 in monthly, quarterly, semiannual or annual payments as shall be
determined by the Commission; however, if the due date for filing of reports or
payment of taxes falls on a Saturday, Sunday or legal holiday, the due date
shall be extended to the next business day that is not a Saturday, Sunday or
legal holiday. Beginning January 1, 2013, employers may file payroll and tax
reports, and pay the taxes required by &#xA7; 60.2-511, annually, in the time,
form and manner prescribed by the Commission, if the employment that is the
subject of the report of taxes due under this chapter consists exclusively of
domestic service in a private home of the employer, as defined in &#xA7;&#xA7;
31.3121 (a)(7)-1, 31.3306 (c)(2)-1, and 31.3401 (a)(3)-1 of the Employment Tax
Regulations promulgated pursuant to &#xA7;&#xA7; 3121, 3306, and 3401 of the
Internal Revenue Code, as amended. The aggregate amount of taxes shall be fully
paid to the Commission on or before January 31 of each year next succeeding the
year with respect to employment during which year such taxes are imposed, or in
the event the time is extended for filing the return of the taxes imposed by
Title IX of the Social Security Act for the year for which such taxes are
imposed, then before the expiration of such extension. Taxes due and payable in
an amount less than five dollars shall be deemed to be fully paid; however, this
does not relieve an employer from filing payroll and tax reports as herein
required.

B. Beginning January 1, 2021, all employers shall file quarterly reports on an
electronic medium using a format prescribed by the Commission. Waivers will be
granted only if the Commission finds this requirement creates an unreasonable
burden on the employer. All requests for waiver must be submitted in writing.
Beginning January 1, 2021, if any employer who has not obtained a waiver by the
date the employer&#8217;s quarterly report is due, fails, without good cause
shown, to file electronically, the Commission shall assess upon the employer a
penalty of $75, which penalty shall be in addition to the taxes due and payable
with respect to such report and to any penalty assessed under subsection B of
&#xA7; 60.2-513. Penalties collected pursuant to this section shall be paid into
the Special Unemployment Compensation Administration Fund established pursuant
to &#xA7; 60.2-314.

C. Notwithstanding the provisions of subsection A, no payroll and tax reports
shall be filed with respect to an employee of a state or local agency performing
intelligence or counterintelligence functions, if the head of such agency has
determined that filing such a report could endanger the safety of the employee
or compromise an ongoing investigation or intelligence mission.

HISTORY: Code 1950, § 60-61; 1968, c. 738, § 60.1-73; 1981, c. 99; 1984, c.
458; 1986, c. 480; 1993, c. 249; 1996, c. 264; 1997, c. 385; 2007, cc. 426, 638;
2012, c. 316; 2020, c. 1261.