A. The term "employer" means any employing unit which:
1. In any calendar quarter in either the current or preceding calendar yearpaid for some service in employment wages of $1,500 or more or such otheramount as provided by federal law pursuant to 26 U.S.C. § 3306; or
2. For some portion of a day in each of twenty different weeks, whether ornot such weeks were consecutive, in either the current or the precedingcalendar year, has or had in its employment at least one individual,irrespective of whether the same individual was in employment in each suchday.
B. The term "employer" shall also mean:
1. Any employing unit which acquired the organization, trade, separateestablishment or business or substantially all the assets thereof, of anotherwhich at the time of such acquisition was an employer subject to this title;
2. Any employing unit which acquired the organization, trade or business orsubstantially all the assets thereof, of another employing unit and which, iftreated as a single unit with such other employing unit, would be an employerunder subsection A of this section;
3. Any employing unit which together with one or more other employing units,is owned or controlled, by legally enforceable means or otherwise, directlyor indirectly by the same interests, or which owns or controls one or moreother employing units, by legally enforceable means or otherwise, and whichif treated as a single unit with such other employing unit, would be anemployer under subsection A or B of this section;
4. Any employing unit which having become an employer under subsection A ofthis section or subdivisions 1, 2, 3, 6, 7 or 8 of this subsection has not,under § 60.2-509, ceased to be an employer subject to this title;
5. For the effective period of its election pursuant to § 60.2-510, any otheremploying unit which has elected to become fully subject to this title;
6. Any employing unit not an employer by reason of any other subdivision ofthis section (i) for which, within either the current or preceding calendaryear, service is or was performed with respect to which such employing unitis liable for any federal tax against which credit may be taken for taxesrequired to be paid into a state unemployment fund; or (ii) which, as acondition for approval of this title for full tax credit against the taximposed by the Federal Unemployment Tax Act, is required, pursuant to suchact, to be an "employer" under this title;
7. Any employing unit for which service in employment, as defined insubdivisions 1 through 3 of subsection A of § 60.2-213, is performed;
8. Any employing unit, for which service in employment, as defined insubdivision 4 of subsection A of § 60.2-213, is performed;
9. For the purposes of subdivision 2 of subsection A of this section andsubdivisions 8 and 10 of this subsection if any week includes both December31 and January 1, the days of that week up to January 1 shall be deemed onecalendar week and the days beginning January 1 another such week;
10. Any employing unit for which agricultural labor in employment as definedin § 60.2-214 is performed; or
11. Any employing unit for which domestic service in employment as defined in§ 60.2-215 is performed.
C. 1. In determining whether an employing unit for which service other thandomestic service is also performed is an employer under subsection A orsubdivision 10 of subsection B of this section, the wages earned or theemployment of an employee performing domestic service shall not be taken intoaccount.
2. In determining whether an employing unit for which service other thanagricultural labor is also performed is an employer under subsection A orsubdivision 11 of subsection B of this section, the wages earned or theemployment of an employee performing service in agricultural labor shall notbe taken into account. If an employing unit is determined an employer ofagricultural labor, such employing unit shall be determined an employer forthe purpose of subsection A of this section.
(Code 1950, § 60-12; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-12; 1971,Ex. Sess., c. 235; 1974, c. 466; 1977, c. 330; 1979, c. 637; 1986, c. 480.)
A. The term "employer" means any employing unit which:
1. In any calendar quarter in either the current or preceding calendar yearpaid for some service in employment wages of $1,500 or more or such otheramount as provided by federal law pursuant to 26 U.S.C. § 3306; or
2. For some portion of a day in each of twenty different weeks, whether ornot such weeks were consecutive, in either the current or the precedingcalendar year, has or had in its employment at least one individual,irrespective of whether the same individual was in employment in each suchday.
B. The term "employer" shall also mean:
1. Any employing unit which acquired the organization, trade, separateestablishment or business or substantially all the assets thereof, of anotherwhich at the time of such acquisition was an employer subject to this title;
2. Any employing unit which acquired the organization, trade or business orsubstantially all the assets thereof, of another employing unit and which, iftreated as a single unit with such other employing unit, would be an employerunder subsection A of this section;
3. Any employing unit which together with one or more other employing units,is owned or controlled, by legally enforceable means or otherwise, directlyor indirectly by the same interests, or which owns or controls one or moreother employing units, by legally enforceable means or otherwise, and whichif treated as a single unit with such other employing unit, would be anemployer under subsection A or B of this section;
4. Any employing unit which having become an employer under subsection A ofthis section or subdivisions 1, 2, 3, 6, 7 or 8 of this subsection has not,under § 60.2-509, ceased to be an employer subject to this title;
5. For the effective period of its election pursuant to § 60.2-510, any otheremploying unit which has elected to become fully subject to this title;
6. Any employing unit not an employer by reason of any other subdivision ofthis section (i) for which, within either the current or preceding calendaryear, service is or was performed with respect to which such employing unitis liable for any federal tax against which credit may be taken for taxesrequired to be paid into a state unemployment fund; or (ii) which, as acondition for approval of this title for full tax credit against the taximposed by the Federal Unemployment Tax Act, is required, pursuant to suchact, to be an "employer" under this title;
7. Any employing unit for which service in employment, as defined insubdivisions 1 through 3 of subsection A of § 60.2-213, is performed;
8. Any employing unit, for which service in employment, as defined insubdivision 4 of subsection A of § 60.2-213, is performed;
9. For the purposes of subdivision 2 of subsection A of this section andsubdivisions 8 and 10 of this subsection if any week includes both December31 and January 1, the days of that week up to January 1 shall be deemed onecalendar week and the days beginning January 1 another such week;
10. Any employing unit for which agricultural labor in employment as definedin § 60.2-214 is performed; or
11. Any employing unit for which domestic service in employment as defined in§ 60.2-215 is performed.
C. 1. In determining whether an employing unit for which service other thandomestic service is also performed is an employer under subsection A orsubdivision 10 of subsection B of this section, the wages earned or theemployment of an employee performing domestic service shall not be taken intoaccount.
2. In determining whether an employing unit for which service other thanagricultural labor is also performed is an employer under subsection A orsubdivision 11 of subsection B of this section, the wages earned or theemployment of an employee performing service in agricultural labor shall notbe taken into account. If an employing unit is determined an employer ofagricultural labor, such employing unit shall be determined an employer forthe purpose of subsection A of this section.
(Code 1950, § 60-12; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-12; 1971,Ex. Sess., c. 235; 1974, c. 466; 1977, c. 330; 1979, c. 637; 1986, c. 480.)
A. The term "employer" means any employing unit which:
1. In any calendar quarter in either the current or preceding calendar yearpaid for some service in employment wages of $1,500 or more or such otheramount as provided by federal law pursuant to 26 U.S.C. § 3306; or
2. For some portion of a day in each of twenty different weeks, whether ornot such weeks were consecutive, in either the current or the precedingcalendar year, has or had in its employment at least one individual,irrespective of whether the same individual was in employment in each suchday.
B. The term "employer" shall also mean:
1. Any employing unit which acquired the organization, trade, separateestablishment or business or substantially all the assets thereof, of anotherwhich at the time of such acquisition was an employer subject to this title;
2. Any employing unit which acquired the organization, trade or business orsubstantially all the assets thereof, of another employing unit and which, iftreated as a single unit with such other employing unit, would be an employerunder subsection A of this section;
3. Any employing unit which together with one or more other employing units,is owned or controlled, by legally enforceable means or otherwise, directlyor indirectly by the same interests, or which owns or controls one or moreother employing units, by legally enforceable means or otherwise, and whichif treated as a single unit with such other employing unit, would be anemployer under subsection A or B of this section;
4. Any employing unit which having become an employer under subsection A ofthis section or subdivisions 1, 2, 3, 6, 7 or 8 of this subsection has not,under § 60.2-509, ceased to be an employer subject to this title;
5. For the effective period of its election pursuant to § 60.2-510, any otheremploying unit which has elected to become fully subject to this title;
6. Any employing unit not an employer by reason of any other subdivision ofthis section (i) for which, within either the current or preceding calendaryear, service is or was performed with respect to which such employing unitis liable for any federal tax against which credit may be taken for taxesrequired to be paid into a state unemployment fund; or (ii) which, as acondition for approval of this title for full tax credit against the taximposed by the Federal Unemployment Tax Act, is required, pursuant to suchact, to be an "employer" under this title;
7. Any employing unit for which service in employment, as defined insubdivisions 1 through 3 of subsection A of § 60.2-213, is performed;
8. Any employing unit, for which service in employment, as defined insubdivision 4 of subsection A of § 60.2-213, is performed;
9. For the purposes of subdivision 2 of subsection A of this section andsubdivisions 8 and 10 of this subsection if any week includes both December31 and January 1, the days of that week up to January 1 shall be deemed onecalendar week and the days beginning January 1 another such week;
10. Any employing unit for which agricultural labor in employment as definedin § 60.2-214 is performed; or
11. Any employing unit for which domestic service in employment as defined in§ 60.2-215 is performed.
C. 1. In determining whether an employing unit for which service other thandomestic service is also performed is an employer under subsection A orsubdivision 10 of subsection B of this section, the wages earned or theemployment of an employee performing domestic service shall not be taken intoaccount.
2. In determining whether an employing unit for which service other thanagricultural labor is also performed is an employer under subsection A orsubdivision 11 of subsection B of this section, the wages earned or theemployment of an employee performing service in agricultural labor shall notbe taken into account. If an employing unit is determined an employer ofagricultural labor, such employing unit shall be determined an employer forthe purpose of subsection A of this section.
(Code 1950, § 60-12; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-12; 1971,Ex. Sess., c. 235; 1974, c. 466; 1977, c. 330; 1979, c. 637; 1986, c. 480.)
