1. Any service including service in interstate commerce, performed forremuneration or under any contract of hire, written or oral, express orimplied; and
2. Any service, of whatever nature, performed by an individual for anyemploying unit, for remuneration or under any contract of hire, written ororal, 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 acontract of service which is entered into within the United States or duringthe performance of which and while the individual is employed on the vesselor aircraft it touches at a port in the United States, if such individualperforms such services on or in connection with such vessel or aircraft whenoutside the United States, provided that the operating office, from which theoperations 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,"employment" means all service performed by an officer or member of thecrew of an American vessel on or in connection with such vessel, if theoperating office from which the operations of such vessel operating onnavigable waters within, or within and without, the United States areordinarily and regularly supervised, managed, directed and controlled iswithin the Commonwealth.
C. Services performed by an individual for remuneration shall be deemed to beemployment subject to this title unless the Commission determines that suchindividual is not an employee for purposes of the Federal InsuranceContributions Act and the Federal Unemployment Tax Act, based upon anapplication of the 20 factors set forth in Internal Revenue Service RevenueRuling 87-41, issued pursuant to 26 C.F.R. 31.3306(i)-1 and 26 C.F.R.31.3121(d)-1.
D. Notwithstanding the provisions of subsection C, an individual who performsservices as a real estate salesperson, under direction of a real estatebroker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a realestate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1pursuant to an executed independent contractor agreement and for remunerationsolely by way of commission or fee, shall not be an employee for purposes ofthis chapter.
(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.)
1. Any service including service in interstate commerce, performed forremuneration or under any contract of hire, written or oral, express orimplied; and
2. Any service, of whatever nature, performed by an individual for anyemploying unit, for remuneration or under any contract of hire, written ororal, 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 acontract of service which is entered into within the United States or duringthe performance of which and while the individual is employed on the vesselor aircraft it touches at a port in the United States, if such individualperforms such services on or in connection with such vessel or aircraft whenoutside the United States, provided that the operating office, from which theoperations 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,"employment" means all service performed by an officer or member of thecrew of an American vessel on or in connection with such vessel, if theoperating office from which the operations of such vessel operating onnavigable waters within, or within and without, the United States areordinarily and regularly supervised, managed, directed and controlled iswithin the Commonwealth.
C. Services performed by an individual for remuneration shall be deemed to beemployment subject to this title unless the Commission determines that suchindividual is not an employee for purposes of the Federal InsuranceContributions Act and the Federal Unemployment Tax Act, based upon anapplication of the 20 factors set forth in Internal Revenue Service RevenueRuling 87-41, issued pursuant to 26 C.F.R. 31.3306(i)-1 and 26 C.F.R.31.3121(d)-1.
D. Notwithstanding the provisions of subsection C, an individual who performsservices as a real estate salesperson, under direction of a real estatebroker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a realestate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1pursuant to an executed independent contractor agreement and for remunerationsolely by way of commission or fee, shall not be an employee for purposes ofthis chapter.
(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.)
1. Any service including service in interstate commerce, performed forremuneration or under any contract of hire, written or oral, express orimplied; and
2. Any service, of whatever nature, performed by an individual for anyemploying unit, for remuneration or under any contract of hire, written ororal, 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 acontract of service which is entered into within the United States or duringthe performance of which and while the individual is employed on the vesselor aircraft it touches at a port in the United States, if such individualperforms such services on or in connection with such vessel or aircraft whenoutside the United States, provided that the operating office, from which theoperations 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,"employment" means all service performed by an officer or member of thecrew of an American vessel on or in connection with such vessel, if theoperating office from which the operations of such vessel operating onnavigable waters within, or within and without, the United States areordinarily and regularly supervised, managed, directed and controlled iswithin the Commonwealth.
C. Services performed by an individual for remuneration shall be deemed to beemployment subject to this title unless the Commission determines that suchindividual is not an employee for purposes of the Federal InsuranceContributions Act and the Federal Unemployment Tax Act, based upon anapplication of the 20 factors set forth in Internal Revenue Service RevenueRuling 87-41, issued pursuant to 26 C.F.R. 31.3306(i)-1 and 26 C.F.R.31.3121(d)-1.
D. Notwithstanding the provisions of subsection C, an individual who performsservices as a real estate salesperson, under direction of a real estatebroker under Chapter 21 (§ 54.1-2100 et seq.) of Title 54.1, or as a realestate appraiser under Chapter 20.1 (§ 54.1-2009 et seq.) of Title 54.1pursuant to an executed independent contractor agreement and for remunerationsolely by way of commission or fee, shall not be an employee for purposes ofthis chapter.
(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.)
