§ 60.2-512. Requiring payroll and tax reports and payment of taxes.
A. The Commission is hereby expressly authorized to require the filing ofpayroll and tax reports, and the payment of the taxes required by § 60.2-511in monthly, quarterly, semiannual or annual payments as shall be determinedby the Commission; however, if the due date for filing of reports or paymentof taxes falls on a Saturday, Sunday or legal holiday, the due date shall beextended to the next business day that is not a Saturday, Sunday or legalholiday. Beginning January 1, 2009, employers may file payroll and taxreports, and pay the taxes required by § 60.2-511, annually, in the time,form and manner prescribed by the Commission, if the employment that is thesubject of the report of taxes due under this chapter consists exclusively ofdomestic service in a private home of the employer, as defined in §§ 31.3121(a) (7)-1, 31.3306 (c) (2)-1, and 31.3401 (a) (3)-1 of the Employment TaxRegulations promulgated pursuant to §§ 3121, 3306, and 3401 of the InternalRevenue Code, as amended; however, in order to qualify for this election, anemployer shall have a total payroll in each calendar quarter that does notexceed $5,000, regardless of the number of persons providing such domesticservice. The aggregate amount of taxes shall be fully paid to the Commissionon or before January 31 of each year next succeeding the year with respect toemployment during which year such taxes are imposed, or in the event the timeis extended for filing the return of the taxes imposed by Title IX of theSocial Security Act for the year for which such taxes are imposed, thenbefore the expiration of such extension. Taxes due and payable in an amountless than five dollars shall be deemed to be fully paid; however, this doesnot relieve an employer from filing payroll and tax reports as hereinrequired.
B. Beginning January 1, 1994, through December 31, 2008, employers who report250 or more employees in any calendar quarter shall file quarterly reports ona magnetic medium using a format prescribed by the Commission. BeginningJanuary 1, 2009, employers who report 100 or more employees in any calendarquarter in 2009, or thereafter, shall file quarterly reports on an electronicmedium using a format prescribed by the Commission. Waivers will be grantedonly if the Commission finds this requirement creates an unreasonable burdenon the employer. All requests for waiver must be submitted in writing.Beginning January 1, 2009, if any employer who reports 100 or more employeesin any calendar quarter in 2009, or thereafter, and who has not obtained awaiver by the date the employer's quarterly report is due, fails, withoutgood cause shown, to file electronically, the Commission shall assess uponthe employer a penalty of $75, which penalty shall be in addition to thetaxes due and payable with respect to such report and to any penalty assessedunder subsection B of § 60.2-513. Penalties collected pursuant to thissection shall be paid into the Special Unemployment CompensationAdministration Fund established pursuant to § 60.2-314.
C. Notwithstanding the provisions of subsection A, no payroll and tax reportsshall be filed with respect to an employee of a state or local agencyperforming intelligence or counterintelligence functions, if the head of suchagency has determined that filing such a report could endanger the safety ofthe employee or compromise an ongoing investigation or intelligence mission.
(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.)
§ 60.2-512. Requiring payroll and tax reports and payment of taxes.
A. The Commission is hereby expressly authorized to require the filing ofpayroll and tax reports, and the payment of the taxes required by § 60.2-511in monthly, quarterly, semiannual or annual payments as shall be determinedby the Commission; however, if the due date for filing of reports or paymentof taxes falls on a Saturday, Sunday or legal holiday, the due date shall beextended to the next business day that is not a Saturday, Sunday or legalholiday. Beginning January 1, 2009, employers may file payroll and taxreports, and pay the taxes required by § 60.2-511, annually, in the time,form and manner prescribed by the Commission, if the employment that is thesubject of the report of taxes due under this chapter consists exclusively ofdomestic service in a private home of the employer, as defined in §§ 31.3121(a) (7)-1, 31.3306 (c) (2)-1, and 31.3401 (a) (3)-1 of the Employment TaxRegulations promulgated pursuant to §§ 3121, 3306, and 3401 of the InternalRevenue Code, as amended; however, in order to qualify for this election, anemployer shall have a total payroll in each calendar quarter that does notexceed $5,000, regardless of the number of persons providing such domesticservice. The aggregate amount of taxes shall be fully paid to the Commissionon or before January 31 of each year next succeeding the year with respect toemployment during which year such taxes are imposed, or in the event the timeis extended for filing the return of the taxes imposed by Title IX of theSocial Security Act for the year for which such taxes are imposed, thenbefore the expiration of such extension. Taxes due and payable in an amountless than five dollars shall be deemed to be fully paid; however, this doesnot relieve an employer from filing payroll and tax reports as hereinrequired.
B. Beginning January 1, 1994, through December 31, 2008, employers who report250 or more employees in any calendar quarter shall file quarterly reports ona magnetic medium using a format prescribed by the Commission. BeginningJanuary 1, 2009, employers who report 100 or more employees in any calendarquarter in 2009, or thereafter, shall file quarterly reports on an electronicmedium using a format prescribed by the Commission. Waivers will be grantedonly if the Commission finds this requirement creates an unreasonable burdenon the employer. All requests for waiver must be submitted in writing.Beginning January 1, 2009, if any employer who reports 100 or more employeesin any calendar quarter in 2009, or thereafter, and who has not obtained awaiver by the date the employer's quarterly report is due, fails, withoutgood cause shown, to file electronically, the Commission shall assess uponthe employer a penalty of $75, which penalty shall be in addition to thetaxes due and payable with respect to such report and to any penalty assessedunder subsection B of § 60.2-513. Penalties collected pursuant to thissection shall be paid into the Special Unemployment CompensationAdministration Fund established pursuant to § 60.2-314.
C. Notwithstanding the provisions of subsection A, no payroll and tax reportsshall be filed with respect to an employee of a state or local agencyperforming intelligence or counterintelligence functions, if the head of suchagency has determined that filing such a report could endanger the safety ofthe employee or compromise an ongoing investigation or intelligence mission.
(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.)
§ 60.2-512. Requiring payroll and tax reports and payment of taxes.
A. The Commission is hereby expressly authorized to require the filing ofpayroll and tax reports, and the payment of the taxes required by § 60.2-511in monthly, quarterly, semiannual or annual payments as shall be determinedby the Commission; however, if the due date for filing of reports or paymentof taxes falls on a Saturday, Sunday or legal holiday, the due date shall beextended to the next business day that is not a Saturday, Sunday or legalholiday. Beginning January 1, 2009, employers may file payroll and taxreports, and pay the taxes required by § 60.2-511, annually, in the time,form and manner prescribed by the Commission, if the employment that is thesubject of the report of taxes due under this chapter consists exclusively ofdomestic service in a private home of the employer, as defined in §§ 31.3121(a) (7)-1, 31.3306 (c) (2)-1, and 31.3401 (a) (3)-1 of the Employment TaxRegulations promulgated pursuant to §§ 3121, 3306, and 3401 of the InternalRevenue Code, as amended; however, in order to qualify for this election, anemployer shall have a total payroll in each calendar quarter that does notexceed $5,000, regardless of the number of persons providing such domesticservice. The aggregate amount of taxes shall be fully paid to the Commissionon or before January 31 of each year next succeeding the year with respect toemployment during which year such taxes are imposed, or in the event the timeis extended for filing the return of the taxes imposed by Title IX of theSocial Security Act for the year for which such taxes are imposed, thenbefore the expiration of such extension. Taxes due and payable in an amountless than five dollars shall be deemed to be fully paid; however, this doesnot relieve an employer from filing payroll and tax reports as hereinrequired.
B. Beginning January 1, 1994, through December 31, 2008, employers who report250 or more employees in any calendar quarter shall file quarterly reports ona magnetic medium using a format prescribed by the Commission. BeginningJanuary 1, 2009, employers who report 100 or more employees in any calendarquarter in 2009, or thereafter, shall file quarterly reports on an electronicmedium using a format prescribed by the Commission. Waivers will be grantedonly if the Commission finds this requirement creates an unreasonable burdenon the employer. All requests for waiver must be submitted in writing.Beginning January 1, 2009, if any employer who reports 100 or more employeesin any calendar quarter in 2009, or thereafter, and who has not obtained awaiver by the date the employer's quarterly report is due, fails, withoutgood cause shown, to file electronically, the Commission shall assess uponthe employer a penalty of $75, which penalty shall be in addition to thetaxes due and payable with respect to such report and to any penalty assessedunder subsection B of § 60.2-513. Penalties collected pursuant to thissection shall be paid into the Special Unemployment CompensationAdministration Fund established pursuant to § 60.2-314.
C. Notwithstanding the provisions of subsection A, no payroll and tax reportsshall be filed with respect to an employee of a state or local agencyperforming intelligence or counterintelligence functions, if the head of suchagency has determined that filing such a report could endanger the safety ofthe employee or compromise an ongoing investigation or intelligence mission.
(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.)
