§ 60.2-219. Services not included in term "employment.".
The term "employment" shall not include:
1. Service performed in the employ of the United States government or of anyinstrumentality of the United States which is wholly or partially owned bythe United States or which is exempt from the tax imposed by § 3301 of theFederal Internal Revenue Code by virtue of any provision of law whichspecifically refers to such section (or the corresponding section of priorlaw) in granting such exemption;
2. Service with respect to which unemployment compensation is payable underan unemployment compensation system established by an act of Congress,including service performed after June 30, 1939, for an employer determinedto be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 etseq.) by the agency or agencies empowered to make such determination by anact of Congress, and service as an employer representative determined to besubject to such act by such agency or agencies. The Commission is herebyauthorized and directed to enter into agreements with the proper agenciesunder such act of Congress, which agreements shall become effective 10 daysafter publication thereof, in the manner provided in § 60.2-111 for generalrules, to provide reciprocal treatment to individuals who have, afteracquiring potential rights to benefits under this title, acquired rights tounemployment compensation under such act of Congress, or who have, afteracquiring potential rights to unemployment compensation under such act ofCongress, acquired rights to benefits under this title;
3. Agricultural labor as defined in § 60.2-201 except as provided for in §60.2-214;
4. Domestic service in a private home, local college club or local chapter ofa college fraternity or sorority except as provided for in § 60.2-215;
5. Service performed on or in connection with a vessel or aircraft not anAmerican vessel or American aircraft by an employee, if the employee isemployed on and in connection with such vessel or aircraft when outside theUnited States;
6. Service performed by an individual in, or as an officer or member of thecrew 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, includingservice performed by any such individual as an ordinary incident to any suchactivity, except (i) service performed in connection with the catching ortaking of salmon or halibut for commercial purposes and (ii) serviceperformed on or in connection with a vessel of more than 10 net tons,determined in the manner provided for determining the register tonnage ofmerchant vessels under the laws of the United States;
6a. Service performed by an individual on a boat engaged in catching fish orother forms of aquatic life under an arrangement with the owner or operatorof such boat pursuant to which:
a. Such individual does not receive any cash remuneration, other than asprovided in subdivision b of subsection 6a;
b. Such individual receives a share of the boat's, or the boats' in the caseof a fishing operation involving more than one boat, catch of fish or otherforms of aquatic animal life, or a share of the proceeds from the sale ofsuch catch; and
c. The amount of such individual's share depends on the amount of the boat's,or the boats' in the case of a fishing operation involving more than oneboat, catch of fish or other forms of aquatic animal life, but only if theoperating crew of such boat, or each boat from which the individual receivesa share in the case of a fishing operation involving more than one boat isnormally made up of fewer than 10 individuals;
7. Service performed by an individual in the employ of his son, daughter, orspouse and service performed by a child under the age of 21 in the employ ofhis father or mother;
8. Service performed in any calendar quarter in the employ of anyorganization exempt from income tax (i) under § 501 (a) of the FederalInternal Revenue Code (26 U.S.C.), other than an organization described in §401 (a) of such Code, or (ii) under § 521 of the Federal Internal RevenueCode, if the remuneration for such service is less than $50;
9. Service performed in the employ of a school, college or university, ifsuch service is performed by a student who is enrolled and is regularlyattending classes at such school, college or university;
10. Service performed as a student nurse in the employ of a hospital or anurses' training school by an individual who is enrolled and is regularlyattending classes in a nurses' training school chartered or approved pursuantto state law;
11. Service performed as an intern in the employ of a hospital by anindividual who has completed a four-year course in a medical school charteredor approved pursuant to state law;
12. Service performed by an individual for an employing unit as an insuranceagent or as an insurance solicitor, if all such service performed by suchindividual for such employing unit is performed for remuneration solely byway of commission;
13. Service performed by an individual for an employing unit as a real estatesalesman, if all such service performed by such individual for such employingunit is performed for remuneration solely by way of commission;
14. Service covered by an arrangement between the Commission and the agencycharged with the administration of any other state or federal unemploymentcompensation law pursuant to which all services performed by an individualfor an employing unit during the period covered by such employing unit's dulyapproved election are deemed to be performed entirely within such agency'sstate or under such federal law;
15. Service performed by an individual for an employing unit as an agent inthe wholesale distribution and sale of gasoline and other petroleum products,if all such service performed by such individual for such employing unit isperformed for remuneration solely by way of commission;
16. Service not in the course of the employer's trade or business performedin any calendar quarter by an employee, unless the cash remuneration paid forsuch service is $50 or more and such service is performed by an individualwho is regularly employed by such employer to perform such service. For thepurposes of this subdivision, an individual shall be deemed to be regularlyemployed by an employer during a calendar quarter only if (i) on each of some24 days during such quarter such individual performs for such employer forsome portion of the day service not in the course of the employer's trade orbusiness, or (ii) such individual was regularly employed, as determined underclause (i) of this subdivision, by such employer in the performance of suchservice during the preceding calendar quarter;
17. a. Service performed by an individual who is enrolled at a nonprofit orpublic educational institution which normally maintains a regular faculty andcurriculum and normally has a regularly organized body of students inattendance at the place where its educational activities are carried on. Inorder for such services to be excluded from "employment":
(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) of this section have been met.
c. This subdivision shall not apply to service performed in a programestablished for or on behalf of an employer or group of employers;
18. Service performed in the employ of a hospital, if such service isperformed by a patient of the hospital, as defined in § 60.2-221;
19. Services provided by an individual pursuant to an agreement among theservice recipient, a public human services agency as defined in § 15.2-2811,and such individual to an eligible service recipient in his own home or thehome of the service provider, unless coverage of such services is required bythe provisions of § 3304 (a) (6) (A) of the Federal Unemployment Tax Act;
20. Services performed by an individual as a "direct seller" provided that:
a. Such person:
(1) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to any buyer on a buy-sell basis, a deposit-commissionbasis, or any similar basis which the Secretary of the Treasury prescribes byregulations for resale by the buyer or any other person in the home orotherwise than in a permanent retail establishment;
(2) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to a consumer in the home or otherwise than in apermanent retail establishment; or
(3) Is engaged in the trade or business of the delivery or distribution ofnewspapers or shopping news (including any delivery services directly relatedto such trade or business).
b. Substantially all of the remuneration for the services performed as adirect seller, whether or not paid in cash, is directly related to sales oroutput, including the performances of services, rather than to the number ofhours worked;
c. The services performed by the person are performed pursuant to a writtencontract between such person and the person for whom the services areperformed and such contract provides that the person will not be treated asan employee with respect to such services for federal tax purposes;
21. Service performed after July 1, 1984, by an individual as a taxicabdriver, or as a driver of an executive sedan as defined in § 46.2-2000,provided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
22. Services performed by an individual as a "contract carrier courierdriver" provided the Commission is furnished evidence that such individualis excluded from taxation by the Federal Unemployment Tax Act;
23. Services performed by a full-time student in the employ of an organizedcamp if:
a. Such camp:
(1) Did not operate for more than seven months in the calendar year and didnot operate for more than seven months in the preceding calendar year; or
(2) Had average gross receipts for any six months in the preceding calendaryear which were not more than 33 1/3 percent of its average gross receiptsfor the other six months in the preceding calendar year; and
b. Such full-time student performed services in the employ of such camp forless than 13 calendar weeks in such calendar year;
24. Services performed by an individual as a court reporter for an employingunit if all such service performed by the individual for the employing unitis performed for remuneration solely by way of commission;
25. Services performed by an individual as a cosmetologist or as a barberprovided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
26. Services performed by a licensed clinical social worker as defined in §54.1-3700, licensed psychologist as defined in § 54.1-3600, licensedprofessional counselor as defined in § 54.1-3500, licensed psychiatrist, orlicensed marriage and family therapist as defined in § 54.1-3500, if suchindividual:
a. Operates under a contract specifying that the individual is free fromcontrol 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 suchindividual; and
d. Has a valid business license issued by the locality in which suchindividual performs such services; and
27. Services performed by an inmate for a penal or custodial institution orwhile participating in the Diversion Center Incarceration Program pursuant to§ 19.2-316.3.
(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.)
§ 60.2-219. Services not included in term "employment.".
The term "employment" shall not include:
1. Service performed in the employ of the United States government or of anyinstrumentality of the United States which is wholly or partially owned bythe United States or which is exempt from the tax imposed by § 3301 of theFederal Internal Revenue Code by virtue of any provision of law whichspecifically refers to such section (or the corresponding section of priorlaw) in granting such exemption;
2. Service with respect to which unemployment compensation is payable underan unemployment compensation system established by an act of Congress,including service performed after June 30, 1939, for an employer determinedto be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 etseq.) by the agency or agencies empowered to make such determination by anact of Congress, and service as an employer representative determined to besubject to such act by such agency or agencies. The Commission is herebyauthorized and directed to enter into agreements with the proper agenciesunder such act of Congress, which agreements shall become effective 10 daysafter publication thereof, in the manner provided in § 60.2-111 for generalrules, to provide reciprocal treatment to individuals who have, afteracquiring potential rights to benefits under this title, acquired rights tounemployment compensation under such act of Congress, or who have, afteracquiring potential rights to unemployment compensation under such act ofCongress, acquired rights to benefits under this title;
3. Agricultural labor as defined in § 60.2-201 except as provided for in §60.2-214;
4. Domestic service in a private home, local college club or local chapter ofa college fraternity or sorority except as provided for in § 60.2-215;
5. Service performed on or in connection with a vessel or aircraft not anAmerican vessel or American aircraft by an employee, if the employee isemployed on and in connection with such vessel or aircraft when outside theUnited States;
6. Service performed by an individual in, or as an officer or member of thecrew 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, includingservice performed by any such individual as an ordinary incident to any suchactivity, except (i) service performed in connection with the catching ortaking of salmon or halibut for commercial purposes and (ii) serviceperformed on or in connection with a vessel of more than 10 net tons,determined in the manner provided for determining the register tonnage ofmerchant vessels under the laws of the United States;
6a. Service performed by an individual on a boat engaged in catching fish orother forms of aquatic life under an arrangement with the owner or operatorof such boat pursuant to which:
a. Such individual does not receive any cash remuneration, other than asprovided in subdivision b of subsection 6a;
b. Such individual receives a share of the boat's, or the boats' in the caseof a fishing operation involving more than one boat, catch of fish or otherforms of aquatic animal life, or a share of the proceeds from the sale ofsuch catch; and
c. The amount of such individual's share depends on the amount of the boat's,or the boats' in the case of a fishing operation involving more than oneboat, catch of fish or other forms of aquatic animal life, but only if theoperating crew of such boat, or each boat from which the individual receivesa share in the case of a fishing operation involving more than one boat isnormally made up of fewer than 10 individuals;
7. Service performed by an individual in the employ of his son, daughter, orspouse and service performed by a child under the age of 21 in the employ ofhis father or mother;
8. Service performed in any calendar quarter in the employ of anyorganization exempt from income tax (i) under § 501 (a) of the FederalInternal Revenue Code (26 U.S.C.), other than an organization described in §401 (a) of such Code, or (ii) under § 521 of the Federal Internal RevenueCode, if the remuneration for such service is less than $50;
9. Service performed in the employ of a school, college or university, ifsuch service is performed by a student who is enrolled and is regularlyattending classes at such school, college or university;
10. Service performed as a student nurse in the employ of a hospital or anurses' training school by an individual who is enrolled and is regularlyattending classes in a nurses' training school chartered or approved pursuantto state law;
11. Service performed as an intern in the employ of a hospital by anindividual who has completed a four-year course in a medical school charteredor approved pursuant to state law;
12. Service performed by an individual for an employing unit as an insuranceagent or as an insurance solicitor, if all such service performed by suchindividual for such employing unit is performed for remuneration solely byway of commission;
13. Service performed by an individual for an employing unit as a real estatesalesman, if all such service performed by such individual for such employingunit is performed for remuneration solely by way of commission;
14. Service covered by an arrangement between the Commission and the agencycharged with the administration of any other state or federal unemploymentcompensation law pursuant to which all services performed by an individualfor an employing unit during the period covered by such employing unit's dulyapproved election are deemed to be performed entirely within such agency'sstate or under such federal law;
15. Service performed by an individual for an employing unit as an agent inthe wholesale distribution and sale of gasoline and other petroleum products,if all such service performed by such individual for such employing unit isperformed for remuneration solely by way of commission;
16. Service not in the course of the employer's trade or business performedin any calendar quarter by an employee, unless the cash remuneration paid forsuch service is $50 or more and such service is performed by an individualwho is regularly employed by such employer to perform such service. For thepurposes of this subdivision, an individual shall be deemed to be regularlyemployed by an employer during a calendar quarter only if (i) on each of some24 days during such quarter such individual performs for such employer forsome portion of the day service not in the course of the employer's trade orbusiness, or (ii) such individual was regularly employed, as determined underclause (i) of this subdivision, by such employer in the performance of suchservice during the preceding calendar quarter;
17. a. Service performed by an individual who is enrolled at a nonprofit orpublic educational institution which normally maintains a regular faculty andcurriculum and normally has a regularly organized body of students inattendance at the place where its educational activities are carried on. Inorder for such services to be excluded from "employment":
(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) of this section have been met.
c. This subdivision shall not apply to service performed in a programestablished for or on behalf of an employer or group of employers;
18. Service performed in the employ of a hospital, if such service isperformed by a patient of the hospital, as defined in § 60.2-221;
19. Services provided by an individual pursuant to an agreement among theservice recipient, a public human services agency as defined in § 15.2-2811,and such individual to an eligible service recipient in his own home or thehome of the service provider, unless coverage of such services is required bythe provisions of § 3304 (a) (6) (A) of the Federal Unemployment Tax Act;
20. Services performed by an individual as a "direct seller" provided that:
a. Such person:
(1) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to any buyer on a buy-sell basis, a deposit-commissionbasis, or any similar basis which the Secretary of the Treasury prescribes byregulations for resale by the buyer or any other person in the home orotherwise than in a permanent retail establishment;
(2) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to a consumer in the home or otherwise than in apermanent retail establishment; or
(3) Is engaged in the trade or business of the delivery or distribution ofnewspapers or shopping news (including any delivery services directly relatedto such trade or business).
b. Substantially all of the remuneration for the services performed as adirect seller, whether or not paid in cash, is directly related to sales oroutput, including the performances of services, rather than to the number ofhours worked;
c. The services performed by the person are performed pursuant to a writtencontract between such person and the person for whom the services areperformed and such contract provides that the person will not be treated asan employee with respect to such services for federal tax purposes;
21. Service performed after July 1, 1984, by an individual as a taxicabdriver, or as a driver of an executive sedan as defined in § 46.2-2000,provided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
22. Services performed by an individual as a "contract carrier courierdriver" provided the Commission is furnished evidence that such individualis excluded from taxation by the Federal Unemployment Tax Act;
23. Services performed by a full-time student in the employ of an organizedcamp if:
a. Such camp:
(1) Did not operate for more than seven months in the calendar year and didnot operate for more than seven months in the preceding calendar year; or
(2) Had average gross receipts for any six months in the preceding calendaryear which were not more than 33 1/3 percent of its average gross receiptsfor the other six months in the preceding calendar year; and
b. Such full-time student performed services in the employ of such camp forless than 13 calendar weeks in such calendar year;
24. Services performed by an individual as a court reporter for an employingunit if all such service performed by the individual for the employing unitis performed for remuneration solely by way of commission;
25. Services performed by an individual as a cosmetologist or as a barberprovided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
26. Services performed by a licensed clinical social worker as defined in §54.1-3700, licensed psychologist as defined in § 54.1-3600, licensedprofessional counselor as defined in § 54.1-3500, licensed psychiatrist, orlicensed marriage and family therapist as defined in § 54.1-3500, if suchindividual:
a. Operates under a contract specifying that the individual is free fromcontrol 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 suchindividual; and
d. Has a valid business license issued by the locality in which suchindividual performs such services; and
27. Services performed by an inmate for a penal or custodial institution orwhile participating in the Diversion Center Incarceration Program pursuant to§ 19.2-316.3.
(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.)
§ 60.2-219. Services not included in term "employment.".
The term "employment" shall not include:
1. Service performed in the employ of the United States government or of anyinstrumentality of the United States which is wholly or partially owned bythe United States or which is exempt from the tax imposed by § 3301 of theFederal Internal Revenue Code by virtue of any provision of law whichspecifically refers to such section (or the corresponding section of priorlaw) in granting such exemption;
2. Service with respect to which unemployment compensation is payable underan unemployment compensation system established by an act of Congress,including service performed after June 30, 1939, for an employer determinedto be subject to the Railroad Unemployment Insurance Act (45 U.S.C. § 351 etseq.) by the agency or agencies empowered to make such determination by anact of Congress, and service as an employer representative determined to besubject to such act by such agency or agencies. The Commission is herebyauthorized and directed to enter into agreements with the proper agenciesunder such act of Congress, which agreements shall become effective 10 daysafter publication thereof, in the manner provided in § 60.2-111 for generalrules, to provide reciprocal treatment to individuals who have, afteracquiring potential rights to benefits under this title, acquired rights tounemployment compensation under such act of Congress, or who have, afteracquiring potential rights to unemployment compensation under such act ofCongress, acquired rights to benefits under this title;
3. Agricultural labor as defined in § 60.2-201 except as provided for in §60.2-214;
4. Domestic service in a private home, local college club or local chapter ofa college fraternity or sorority except as provided for in § 60.2-215;
5. Service performed on or in connection with a vessel or aircraft not anAmerican vessel or American aircraft by an employee, if the employee isemployed on and in connection with such vessel or aircraft when outside theUnited States;
6. Service performed by an individual in, or as an officer or member of thecrew 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, includingservice performed by any such individual as an ordinary incident to any suchactivity, except (i) service performed in connection with the catching ortaking of salmon or halibut for commercial purposes and (ii) serviceperformed on or in connection with a vessel of more than 10 net tons,determined in the manner provided for determining the register tonnage ofmerchant vessels under the laws of the United States;
6a. Service performed by an individual on a boat engaged in catching fish orother forms of aquatic life under an arrangement with the owner or operatorof such boat pursuant to which:
a. Such individual does not receive any cash remuneration, other than asprovided in subdivision b of subsection 6a;
b. Such individual receives a share of the boat's, or the boats' in the caseof a fishing operation involving more than one boat, catch of fish or otherforms of aquatic animal life, or a share of the proceeds from the sale ofsuch catch; and
c. The amount of such individual's share depends on the amount of the boat's,or the boats' in the case of a fishing operation involving more than oneboat, catch of fish or other forms of aquatic animal life, but only if theoperating crew of such boat, or each boat from which the individual receivesa share in the case of a fishing operation involving more than one boat isnormally made up of fewer than 10 individuals;
7. Service performed by an individual in the employ of his son, daughter, orspouse and service performed by a child under the age of 21 in the employ ofhis father or mother;
8. Service performed in any calendar quarter in the employ of anyorganization exempt from income tax (i) under § 501 (a) of the FederalInternal Revenue Code (26 U.S.C.), other than an organization described in §401 (a) of such Code, or (ii) under § 521 of the Federal Internal RevenueCode, if the remuneration for such service is less than $50;
9. Service performed in the employ of a school, college or university, ifsuch service is performed by a student who is enrolled and is regularlyattending classes at such school, college or university;
10. Service performed as a student nurse in the employ of a hospital or anurses' training school by an individual who is enrolled and is regularlyattending classes in a nurses' training school chartered or approved pursuantto state law;
11. Service performed as an intern in the employ of a hospital by anindividual who has completed a four-year course in a medical school charteredor approved pursuant to state law;
12. Service performed by an individual for an employing unit as an insuranceagent or as an insurance solicitor, if all such service performed by suchindividual for such employing unit is performed for remuneration solely byway of commission;
13. Service performed by an individual for an employing unit as a real estatesalesman, if all such service performed by such individual for such employingunit is performed for remuneration solely by way of commission;
14. Service covered by an arrangement between the Commission and the agencycharged with the administration of any other state or federal unemploymentcompensation law pursuant to which all services performed by an individualfor an employing unit during the period covered by such employing unit's dulyapproved election are deemed to be performed entirely within such agency'sstate or under such federal law;
15. Service performed by an individual for an employing unit as an agent inthe wholesale distribution and sale of gasoline and other petroleum products,if all such service performed by such individual for such employing unit isperformed for remuneration solely by way of commission;
16. Service not in the course of the employer's trade or business performedin any calendar quarter by an employee, unless the cash remuneration paid forsuch service is $50 or more and such service is performed by an individualwho is regularly employed by such employer to perform such service. For thepurposes of this subdivision, an individual shall be deemed to be regularlyemployed by an employer during a calendar quarter only if (i) on each of some24 days during such quarter such individual performs for such employer forsome portion of the day service not in the course of the employer's trade orbusiness, or (ii) such individual was regularly employed, as determined underclause (i) of this subdivision, by such employer in the performance of suchservice during the preceding calendar quarter;
17. a. Service performed by an individual who is enrolled at a nonprofit orpublic educational institution which normally maintains a regular faculty andcurriculum and normally has a regularly organized body of students inattendance at the place where its educational activities are carried on. Inorder for such services to be excluded from "employment":
(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) of this section have been met.
c. This subdivision shall not apply to service performed in a programestablished for or on behalf of an employer or group of employers;
18. Service performed in the employ of a hospital, if such service isperformed by a patient of the hospital, as defined in § 60.2-221;
19. Services provided by an individual pursuant to an agreement among theservice recipient, a public human services agency as defined in § 15.2-2811,and such individual to an eligible service recipient in his own home or thehome of the service provider, unless coverage of such services is required bythe provisions of § 3304 (a) (6) (A) of the Federal Unemployment Tax Act;
20. Services performed by an individual as a "direct seller" provided that:
a. Such person:
(1) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to any buyer on a buy-sell basis, a deposit-commissionbasis, or any similar basis which the Secretary of the Treasury prescribes byregulations for resale by the buyer or any other person in the home orotherwise than in a permanent retail establishment;
(2) Is engaged in the trade or business of selling, or soliciting the saleof, consumer products to a consumer in the home or otherwise than in apermanent retail establishment; or
(3) Is engaged in the trade or business of the delivery or distribution ofnewspapers or shopping news (including any delivery services directly relatedto such trade or business).
b. Substantially all of the remuneration for the services performed as adirect seller, whether or not paid in cash, is directly related to sales oroutput, including the performances of services, rather than to the number ofhours worked;
c. The services performed by the person are performed pursuant to a writtencontract between such person and the person for whom the services areperformed and such contract provides that the person will not be treated asan employee with respect to such services for federal tax purposes;
21. Service performed after July 1, 1984, by an individual as a taxicabdriver, or as a driver of an executive sedan as defined in § 46.2-2000,provided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
22. Services performed by an individual as a "contract carrier courierdriver" provided the Commission is furnished evidence that such individualis excluded from taxation by the Federal Unemployment Tax Act;
23. Services performed by a full-time student in the employ of an organizedcamp if:
a. Such camp:
(1) Did not operate for more than seven months in the calendar year and didnot operate for more than seven months in the preceding calendar year; or
(2) Had average gross receipts for any six months in the preceding calendaryear which were not more than 33 1/3 percent of its average gross receiptsfor the other six months in the preceding calendar year; and
b. Such full-time student performed services in the employ of such camp forless than 13 calendar weeks in such calendar year;
24. Services performed by an individual as a court reporter for an employingunit if all such service performed by the individual for the employing unitis performed for remuneration solely by way of commission;
25. Services performed by an individual as a cosmetologist or as a barberprovided the Commission is furnished evidence that such individual isexcluded from taxation by the Federal Unemployment Tax Act;
26. Services performed by a licensed clinical social worker as defined in §54.1-3700, licensed psychologist as defined in § 54.1-3600, licensedprofessional counselor as defined in § 54.1-3500, licensed psychiatrist, orlicensed marriage and family therapist as defined in § 54.1-3500, if suchindividual:
a. Operates under a contract specifying that the individual is free fromcontrol 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 suchindividual; and
d. Has a valid business license issued by the locality in which suchindividual performs such services; and
27. Services performed by an inmate for a penal or custodial institution orwhile participating in the Diversion Center Incarceration Program pursuant to§ 19.2-316.3.
(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.)
