"Wages" means wages as defined under § 3401 (a) of the Internal RevenueCode, as well as any other amounts from which federal income tax is withheldunder the provisions of §§ 3402 and 3405 of the Internal Revenue Code andalso includes all prizes in excess of $5,001 paid by the State LotteryDepartment; however, such term shall not include amounts paid pursuant toindividual retirement plans and simplified employee pension plans as definedin §§ 7701 (a) (37) and 408 (c) of the Internal Revenue Code and shall notinclude remuneration paid for acting in or service as a member of the crew ofa (i) motion picture feature film, (ii) television series or commercial, or(iii) promotional film filmed totally or partially in the Commonwealth by anindividual or corporation which conducts business in the Commonwealth forless than ninety days of the tax year and when such film, series orcommercial is processed, edited and marketed outside the Commonwealth. Everysuch individual or corporation shall, immediately subsequent to the filmingof such portion of the film, series or commercial filmed in the Commonwealth,file with the Commissioner on forms furnished the Department, a list of thenames and social security account numbers of each actor or crew member who isa resident of the Commonwealth and is compensated by such individual orcorporation.
"Payroll period" means a period for which a payment of wages is ordinarilymade to the employee by his employer.
"Miscellaneous payroll period" means a payroll period other than a daily,weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annualpayroll period.
"Employee" includes an individual, whether a resident or a nonresident ofthe Commonwealth, who performs or performed any service in the Commonwealthfor wages, or a resident of the Commonwealth who performs or performed anyservice in the service outside the Commonwealth for wages. The word"employee" also includes an officer, employee, or elected official of theUnited States, the Commonwealth, or any other state or any territory, or anypolitical subdivision thereof, or the District of Columbia, or any agency orinstrumentality of any one or more of the foregoing or an officer of acorporation. The term shall not include the beneficial owner of an individualretirement account (IRA) or simplified employee pension plan (SEPP).
"Employer" means the Commonwealth, or any political subdivision thereof,the United States, or any agency or instrumentality of any one or more of theforegoing, or the person, whether a resident or a nonresident of theCommonwealth, for whom an individual performs or performed any service as anemployee or from whom a person receives a prize in excess of $5,001 pursuantto the State Lottery Law (§ 58.1-4000 et seq.), except that:
1. If the person, governmental unit, or agency thereof, for whom theindividual performs or performed the service does not have control of thepayment of the wages for such services, the term "employer" (except as usedin the definition of "wages" herein) means the person having control of thepayment of such wages, and
2. In the case of a person paying wages on behalf of a nonresident person notengaged in trade or business within the Commonwealth or on behalf of anygovernmental unit or agency thereof not located within the Commonwealth, theterm, "employer" (except as used in the definition of "wages" herein)means such person. The term shall not include a financial institution,corporation, partnership or other person or entity with respect to benefitspaid as custodian, trustee or depository for an individual retirement account(IRA) or simplified employee pension plan (SEPP).
(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.)
"Wages" means wages as defined under § 3401 (a) of the Internal RevenueCode, as well as any other amounts from which federal income tax is withheldunder the provisions of §§ 3402 and 3405 of the Internal Revenue Code andalso includes all prizes in excess of $5,001 paid by the State LotteryDepartment; however, such term shall not include amounts paid pursuant toindividual retirement plans and simplified employee pension plans as definedin §§ 7701 (a) (37) and 408 (c) of the Internal Revenue Code and shall notinclude remuneration paid for acting in or service as a member of the crew ofa (i) motion picture feature film, (ii) television series or commercial, or(iii) promotional film filmed totally or partially in the Commonwealth by anindividual or corporation which conducts business in the Commonwealth forless than ninety days of the tax year and when such film, series orcommercial is processed, edited and marketed outside the Commonwealth. Everysuch individual or corporation shall, immediately subsequent to the filmingof such portion of the film, series or commercial filmed in the Commonwealth,file with the Commissioner on forms furnished the Department, a list of thenames and social security account numbers of each actor or crew member who isa resident of the Commonwealth and is compensated by such individual orcorporation.
"Payroll period" means a period for which a payment of wages is ordinarilymade to the employee by his employer.
"Miscellaneous payroll period" means a payroll period other than a daily,weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annualpayroll period.
"Employee" includes an individual, whether a resident or a nonresident ofthe Commonwealth, who performs or performed any service in the Commonwealthfor wages, or a resident of the Commonwealth who performs or performed anyservice in the service outside the Commonwealth for wages. The word"employee" also includes an officer, employee, or elected official of theUnited States, the Commonwealth, or any other state or any territory, or anypolitical subdivision thereof, or the District of Columbia, or any agency orinstrumentality of any one or more of the foregoing or an officer of acorporation. The term shall not include the beneficial owner of an individualretirement account (IRA) or simplified employee pension plan (SEPP).
"Employer" means the Commonwealth, or any political subdivision thereof,the United States, or any agency or instrumentality of any one or more of theforegoing, or the person, whether a resident or a nonresident of theCommonwealth, for whom an individual performs or performed any service as anemployee or from whom a person receives a prize in excess of $5,001 pursuantto the State Lottery Law (§ 58.1-4000 et seq.), except that:
1. If the person, governmental unit, or agency thereof, for whom theindividual performs or performed the service does not have control of thepayment of the wages for such services, the term "employer" (except as usedin the definition of "wages" herein) means the person having control of thepayment of such wages, and
2. In the case of a person paying wages on behalf of a nonresident person notengaged in trade or business within the Commonwealth or on behalf of anygovernmental unit or agency thereof not located within the Commonwealth, theterm, "employer" (except as used in the definition of "wages" herein)means such person. The term shall not include a financial institution,corporation, partnership or other person or entity with respect to benefitspaid as custodian, trustee or depository for an individual retirement account(IRA) or simplified employee pension plan (SEPP).
(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.)
"Wages" means wages as defined under § 3401 (a) of the Internal RevenueCode, as well as any other amounts from which federal income tax is withheldunder the provisions of §§ 3402 and 3405 of the Internal Revenue Code andalso includes all prizes in excess of $5,001 paid by the State LotteryDepartment; however, such term shall not include amounts paid pursuant toindividual retirement plans and simplified employee pension plans as definedin §§ 7701 (a) (37) and 408 (c) of the Internal Revenue Code and shall notinclude remuneration paid for acting in or service as a member of the crew ofa (i) motion picture feature film, (ii) television series or commercial, or(iii) promotional film filmed totally or partially in the Commonwealth by anindividual or corporation which conducts business in the Commonwealth forless than ninety days of the tax year and when such film, series orcommercial is processed, edited and marketed outside the Commonwealth. Everysuch individual or corporation shall, immediately subsequent to the filmingof such portion of the film, series or commercial filmed in the Commonwealth,file with the Commissioner on forms furnished the Department, a list of thenames and social security account numbers of each actor or crew member who isa resident of the Commonwealth and is compensated by such individual orcorporation.
"Payroll period" means a period for which a payment of wages is ordinarilymade to the employee by his employer.
"Miscellaneous payroll period" means a payroll period other than a daily,weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annualpayroll period.
"Employee" includes an individual, whether a resident or a nonresident ofthe Commonwealth, who performs or performed any service in the Commonwealthfor wages, or a resident of the Commonwealth who performs or performed anyservice in the service outside the Commonwealth for wages. The word"employee" also includes an officer, employee, or elected official of theUnited States, the Commonwealth, or any other state or any territory, or anypolitical subdivision thereof, or the District of Columbia, or any agency orinstrumentality of any one or more of the foregoing or an officer of acorporation. The term shall not include the beneficial owner of an individualretirement account (IRA) or simplified employee pension plan (SEPP).
"Employer" means the Commonwealth, or any political subdivision thereof,the United States, or any agency or instrumentality of any one or more of theforegoing, or the person, whether a resident or a nonresident of theCommonwealth, for whom an individual performs or performed any service as anemployee or from whom a person receives a prize in excess of $5,001 pursuantto the State Lottery Law (§ 58.1-4000 et seq.), except that:
1. If the person, governmental unit, or agency thereof, for whom theindividual performs or performed the service does not have control of thepayment of the wages for such services, the term "employer" (except as usedin the definition of "wages" herein) means the person having control of thepayment of such wages, and
2. In the case of a person paying wages on behalf of a nonresident person notengaged in trade or business within the Commonwealth or on behalf of anygovernmental unit or agency thereof not located within the Commonwealth, theterm, "employer" (except as used in the definition of "wages" herein)means such person. The term shall not include a financial institution,corporation, partnership or other person or entity with respect to benefitspaid as custodian, trustee or depository for an individual retirement account(IRA) or simplified employee pension plan (SEPP).
(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.)
