CHAPTER 184

An Act to amend and reenact §§ 60-14, 60-22, 60-42, 60-47, 60-67, 60-68,
60-72, and 60-77.1 of the Code of Virginia, and to amend the Code
by adding a new section numbered § 60-73.1, the amended and new
sections pertaining to the “Virginia Unemployment Compensation
Act” and relating respectively to definition of employment, definition
of “wages”, determination of benefits, disqualification for benefits,
computation of contribution rates, individual’s benefit wage, em-
ployer’s contribution rate table, interest on contributions while em-
ployer is serving in armed forces, and decrease in contributions by
application of credits.

[S 29]
Approved March 5, 1952

Be it enacted by the General Assembly of Virginia:

That §§ 60-14, 60-22, 60-42, 60-47, 60-67, 60-68, 60-72, and 60-77.1 of
the Code of Virginia be amended and reenacted, and that the Code be
amended to add a new section numbered § 60-73. 1 as follows:

§ 60-14. Employment.—(1) “Employment” means any service per-
formed prior to January first, nineteen hundred forty, which was employ-
ment as defined in this section prior to such date, and subject to the other
provisions of this section, service performed after December thirty-first,
nineteen hundred thirty-nine, including service in interstate commerce,
performed for remuneration or under any contract of hire, written or
oral, express or implied; and any service, of whatever nature, performed
after December thirty-first, nineteen hundred forty-seven, by any in-
dividual for any employing unit, for remuneration or under any contract
of hire, written or oral, and irrespective of citizenship or residence of
either,

(a) Within the United States, or

(b) On or in connection with an American vessel under a contract of
service which is entered into within the United States or during the per-
formance of which the vessel touches at a port in the United States, if
such individual performs such services on or in connection with such
vessel when outside the United States, provided that the operating office,
from which the operations of the vessel are ordinarily and regularly
supervised, managed, directed and/or controlled, is within the Common-
wealth.

(2) The term “employment” shall include an individual’s entire
service, performed within or both within and without this State if:

(a) The service is localized in this State; or

(b) The service is not localized in any State but some of the service
is performed in this State and (i) the base of operations, or, if there is
no base of operations, then the place from which such service is directed
or controlled, is in this State; or (ii) the base of operations or place from
which such service is directed or controlled is not in any State in which
some part of the service is performed, but the individual’s residence is
in this State.

(3) Services performed within this State and not covered under
paragraph (2) of this section shall be deemed to be employment subject
to this title if contributions are not required and paid with respect to such
services under an unemployment compensation law of any other State or
of the Federal government.

(4) (a) Services not covered under paragraph (2) of this section,
and performed entirely without this State, with respect to no part of
which contributions are required and paid under an unemployment
compensation law of any other State or of the Federal government, shall
be deemed to be employment subject to this title if the individual per-
forming such service is a resident of this State and the Commission ap-
proves the election of the employing unit for whom such services are
performed that the entire service of such individual shall be deemed to be
employment subject to this title.

(b) Services covered by an arrangement between the Commission
and the agency charged with the administration of any other State or
Federal unemployment compensation law, pursuant to which all services
performed by an individual for an employing unit are deemed to be per-
formed entirely within this State shall be deemed to be employment if
the Commission has approved an election of the employing unit for whom
such services are performed, pursuant to which the entire service of such
individual during the period covered by such election is deemed to be
insured work.

(c) The Commission is hereby authorized to enter into reciprocal
arrangements with appropriate and duly authorized agencies of other
States or the Federal government, or both, whereby services performed
by an individual for a single employing unit for which services are cus-
tomarily performed in more than one State shall be deemed to be services
performed entirely within any one of the States (i) in which any part of
such individual’s service is performed or (ii) in which such individual has
his residence or (iii) in which the employing unit maintains a place of busi-
ness, provided there is in effect, as to such service, an election, approved
by the agency charged with the administration of such State’s unemploy-
ment compensation law, pursuant to which all the services performed by
such individual for such employing unit are deemed to be performed en-
tirely within such State.

(d) To the extent permissible under the laws and Constitution of
this State and the United States the Commission is authorized to enter
into or cooperate in arrangements whereby facilities and services pro-
vided under this title and facilities and services provided under the un-
employment compensation law of any foreign government established
on the continent of North America, may be utilized for the taking of
claims and the payment of benefits under the Virginia Unemployment
Compensation Act or under a similar law of such foreign government.

(5) Service shall be deemed to be localized within a State if:

(a) The service is performed entirely within such State; or

(b) The service is performed both within and without such State,
but the service performed without such State is incidental to the in-
dividual’s service within the State, for example is temporary or transitory
in nature or consists of isolated transactions.

Services performed outside the State in which the base of operations
is located shall be deemed to be incidental to the services performed within
such State.

(6) Services performed by an individual for remuneration shall be
deemed to be employment subject to this title unless:

(a) Such individual has been and will continue to be free from control
or direction over the performance of such services, both under his con-
tract of service and in fact; and

(b) Such service is either outside the usual course of the business
for which such service is performed, or such service is performed outside
of all the places of business of the enterprise for which such service is
performed; or such individual, in the performance of such service, is
engaged in an independently established trade, occupation, profession
or business.

(7) The term “employment”, after December thirty-first, nineteen
hundred fifty-one, shall not include:

(a) Service performed in the employ of a State, or of any political
subdivision thereof, or of any instrumentality of any one or more of the
foregoing which is wholly owned by one or more States or political sub-
divisions; and any service performed in the employ of any instrumentality
of one or more other States or their political subdivisions to the extent
that the instrumentality is, with respect to such service, immune under
the Constitution of the United States from the tax imposed by section
sixteen hundred of the Federal Internal Revenue Code;

(b) Service performed in the employ of the United States Govern-
ment or of any instrumentality of the United States which is wholly owned
by the United States;

(c) Service with respect to which unemployment compensation is
payable under an unemployment compensation system established by an
Act of Congress, including service performed after June thirtieth, nineteen
hundred thirty-nine, for an employer determined to be subject to the
Railroad Unemployment Insurance Act by the agency or agencies em-
powered to make such determination by an Act of Congress, and service
as an employer representative determined to be subject to such act by
such agency or agencies; provided, that the Commission is hereby au-
thorized and directed to enter into agreements with the proper agencies
under such Act of Congress, which agreements shall become effective ten
days after publication thereof in the manner provided in § 60-30 for
general rules, to provide reciprocal treatment to individuals who have,
after acquiring potential rights to benefits under this title acquired rights
to unemployment compensation under such Act of Congress, or who have,
after acquiring potential rights to unemployment compensation under
such Act of Congress, acquired rights to benefits under this title;

(d) Agricultural labor as defined in § 60-3;

(e) Domestic service in a private home, local college club or local
chapter of a college fraternity or sorority;

(f) Service performed on or in connection with a vessel not an
American vessel by an employee, if the employee is employed on and in
connection with such vessel when outside the United States;

(f-1) Service performed by an individual in, or as an officer or mem-
ber of the crew 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, in-
cluding service performed by any such individual as an ordinary incident
to any such activity, except (i) service performed in connection with the
cathching or taking of salmon or halibut, for commercial purposes, and (ii)
service performed on or in connection with a vessel of more than ten net
tons, determined in the manner provided for determining the register
tonnage of merchant vessels under the laws of the United States;

(gz) Service performed by an individual in the employ of his son,
daughter, or spouse, and service performed by a child under the age of
twenty-one in the employ of his father or mother;

(h) Service performed in the employ of a corporation, community
chest, fund or foundation organized and operated exclusively for religious,
charitable, scientific, literary or educational purposes, or for the preven-
tion of cruelty to children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual ;

(i) Service performed in any calendar quarter in the employ of any
organization exempt from income tax under § 101 of the Federal Internal
Revenue Code, if (i) the remuneration for such service does not exceed
forty-five dollars; or (ii) such service is in connection with the collection
of dues or premiums for a fraternal beneficiary society, order, or asso-
ciation, and is performed away from the home office, or is ritualistic
service in connection with any such society, order, or association; or (111)
such service is performed by a student who is enrolled and is regularly
attending classes at a school, college, or university ;

(j) Service performed in the employ of an agricultural or horticul-
tural organization exempt from income tax under § 101 (1) of the Federal
Internal Revenue Code;

(k) Service performed in the employ of a voluntary employees’ bene-
ficiary association providing for the payment of life, sick, accident, or other
benefits to the members of such association or their dependents, if (i) no
part of its net earnings inures (other than through such payments) to
the benefit of any private shareholder or individual, and (ii) eighty-five
per centum or more of the income consists of amounts collected from
members for the sole purpose of making such payments and meeting
expenses ;

Service performed in the employ of a voluntary employees’ bene-
ficiary association providing for the payment of life, sick, accident, or
other benefits to the members of such association or their dependents or
their designated beneficiaries, if (i) admission to memberhip in such
association is limited to individuals who are officers or employees of the
United States Government, and (ii) no part of the net earnings of such
association inures (other than through such payments) to the benefit of
any private shareholder or individual ;

Service performed in any calendar quarter in the employ of a school,
college or university, not exempt from income tax under § 101 of the
Federal Internal Revenue Code, if such service is performed by a student
who is enrolled and is regularly attending classes at such school, college,
or university, and the remuneration for such service does not exceed
forty-five dollars exclusive of room, board and tuition;

(1) Service performed as a student in the employ of a hospital or a
nurses’ training school by an individual who is enrolled and is regularly
attending classes in a nurses’ training school chartered or approved pur-
suant to State law; and service performed as an interne in the employ of
a hospital by an individual who has completed a four years’ course in a
medical school chartered or approved pursuant to State law;

(m) Service performed by an individual under the age of eighteen
in the delivery or distribution of newspapers or shopping news, not in-
cluding delivery or distribution to any point for subsequent delivery or
distribution ;

(n) Service performed by an individual for an employing unit as an
insurance agent or as an insurance solicitor, if all such service performed
by such individual for such employing unit is performed for remuneration
solely by way of commission;

(o) Service performed by an individual for an employing unit as a
real estate salesman, if all such service performed by such individual for
such employing unit is performed for remuneration solely by way of com-
mission. This paragraph (0) shall also apply to such service performed
since January first, nineteen hundred thirty-seven;

(p) Service covered by an arrangement between the Commission and
the agency charged with the administration of any other State or Federal
unemployment compensation law pursuant to which all services performed
by an individual for an employing unit during the period covered by such
employing unit’s duly approved election are deemed to be performed en-
tirely within such agency’s State or under such Federal law;

(q) Service performed by an individual for an employing unit as an
agent in the wholesale distribution and sale of gasoline and other petroleum
products, if all such service performed by such individual for such employ-
ing unit is performed for remuneration solely by way of commission;

(r) Service not in the course of the employer’s trade or business
performed in any calendar quarter by an employee, unless the cash re-
muneration paid for such service is fifty dollars or more and such service
is performed by an individual who is regularly employed by such employer
to perform such service. For the purposes of this paragraph, an in-
dividual shall be deemed to be regularly employed by an employer during
a calendar quarter only if (i) on each of some twenty-four days during
such quarter such individual performs for such employer for some por-
tion of the day service not in the course of the employer’s trade or busi-
ness, or (ti) such individual was regularly employed (as determined under
clause (i)) by such employer in the performance of such service during
the preceding calendar quarter.

§ 60-22. Wages.—‘‘Wages” means all remuneration payable for per-
sonal services, including commissions and bonuses and the cash value of
all remuneration payable in any medium other than cash. The reasonable
cash value of remuneration payable in any medium other than cash shall
be estimated and determined in accordance with rules prescribed by the
Commission. But the term “wages” shall not include:

(1) * Subsequent to the thirty-first day of December, nineteen
hundred fifty, for purposes of contributions only, that part of the re-
muneration which, after remuneration (other than remuneration referred
to in the succeeding paragraphs of this section) equal to three thousand
dollars * with respect to employment has been paid to an individual by
an employer during any calendar year, * 1s paid to such individual by such
employer * during such calendar year. * If an employer (hereinafter re-
ferred to as successor employer) during any calendar year acquires sub-
stantially all of the property used in a trade or business of another em-
ployer (hereinafter referred to as a predecessor), or used in a separate
unit of a trade or business of a predecessor, and immediately after the
acquisition employs in his trade or business an individual who immediately
prior to the acquisition was employed in the trade or business of such
predecessor, then, for the purpose of determining whether the successor
employer has paid remuneration (other than remuneration referred to in
the succceding paragraphs of this section) with respect to employment
equal to three thousand dollars to such individual during such calendar
year, any remuneration (other than remuneration referred to in the suc-
ceeding paragraphs of this section) with respect to employment paid (or
considered under this paragraph as having been paid) to such individual
by such predecessor during such calendar year and prior to such acquisi-
tion shall be considered as having been paid by such successor employer.

(2) The amount of any payment (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide for any such
payment) made to, or on behalf of, an employee or any of his dependents
under a plan or system established by an employer which makes provisions
for his employees generally (or for his employees generally and their de-
pendents) or for a class or classes of his employees * (or for a class or
classes of his employees and their dependents), on account of (a) retire-
ment, or (b) sickness or accident disability, or (c) medical or hospitali-
zation expenses in connection with sickness or accident disability, or (d)
death; * * *

(3) The payment by an employer (without deduction from the re-
muneration of the employee) of the tax imposed upon an employer under
section 1400 of the Federal Internal Revenue Code; *

(4) Dismissal payments which the employer is not legally required to
make;

(5) Any payment on account of sickness or accident disability, or
medical or hospitalization expenses in connection with sickness or accident
disability, made by an employer to, or on behalf of, an employee after the
erpiration of six calendar months following the last calendar month in
which the employee worked for such employer. Provided, however, that
this subsection shall be applicable only with respect to remuneration paid
after 1950;

(6) Remuneration paid in any medium other than cash to an em-
ployee for service not in the course of the employer’s trade or business; or

(7) Any payment (other than vacation or sick pay) made to an em-
ployee after the month in which he attains the age of sixty-five, if he did
not work for the employer in the period for which such payment is made.

§ 60-42. Weekly benefit amount.—Commencing May first, nineteen
hundred * fifty-two, an eligible individual’s weekly “benefit amount” shall
be the amount appearing in Column B in the “Benefit Table” in this section
on the line on which in Column A of such table, there appears the total
wages for insured work earned by such individual in that quarter of his
base period in which such total wages were highest. Notwithstanding
any provisions of §§ 60-41 to 60-45, whenever it appears that a claimant
will be denied benefits for the lack of sufficient “Qualifying Earnings” as
shown in Column C of the “Benefit Table”, he shall not for that reason
alone be denied benefits, but shall be entitled to have the claim processed
according to the line on such “Benefit Table” next above the line in which
his “Highest Quarter Earnings” are found.
BENEFIT TABLE |

Col’n A Col’n B” Col’n C DIVISION D
wa
Highest Weekly DURATION OF BENEFITS

eee
Quarter Benefit Qualifying 6 7 8 9 10 11 12 13 14 15 16
Earnings Amount Earnings Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks

* % a * * * * * + % % %* * ok fe *
* 25.00 *100.00 *150.01 *170.01 *190.01 *210.01 *280.01 *250.01 *290.01 *310.01 *330.01 *350.01
150.00 6.00 *100.00 *150.00 *170.00 *190.00 *210.00 *230.00 *250.00 *290.00 *310.00 *330.00 *350.00 and over
150.01 175.00 182.01 210.01 238.01 266.01 294.01 322.01 350.01 378.01 406.01 134.01
175.00 7.00 175.00 182.00 210.00 238.00 266.00 294.00 322.00 350.00 378.00 406.00 434.00 and over
175.01 200.00 208.01 240.01 272.01 304.01 336.01 368.01 400.01 432.01 464.01 496.01
200.00 8.00 200.00 208.00 240.00 272.00 304.00 336.00 368.00 400.00 432.00 464.00 496.00 and over
200.01 225.00 234.01 270.01 306.01 342.01 378.01 414.01 450.01 486.01 522.01 558.01
225.00 9.00 225.00 234.00 270.00 306.00 342.00 378.00 414.00 450.00 486.00 522.00 558.00 and over
225.01 250.00 260.01 300.01 340.01 380.01 420.01 460.01 500.01 540.01 580.01 620.01

250.00 10.00 250.00 260.00 300.00 340.00 380.00 420.00 460.00 500.00 540.00 580.00 620.00 and over
250.01 275.00 286.01 330.01 374.01 418.01 462.01 506.01 550.01 594.01 638.01 682.01
275.00 11.00 275.00 286.00 330.00 374.00 418.00 462.00 506.00 550.00 594.00 638.00 682.00 and over
275.01 300.00 312.01 360.01 408.01 456.01 504.01 552.01 600.01 648.01 696.01 744.01
300.00 12.00 300.00 312.00 360.00 408.00 456.00 504.00 552.00 600.00 648.00 696.00 744.00 and over
300.01 325.00 338.01 390.01 442.01

325.00 18.00 325.00 338.00 390.00 442.00 494.00
325.01 350.00 364.01 420.01 476.01
350.00 14.00 350.00 364.00 420.00 476.00 532.00
350.01 375.00 390.01 450.01 510.01
_ 375.00 15.00 375.00 390.00 450.00 510.00 570.00
375.01 400.00 416.01 480.01 544.01
400.00 16.00 400.00 416.00 480.00 544.00 608.00
400.01 425.00 442.01 510.01 578.01
425.00 17.00 425.00 442.00 510.00 578.00 646.00
425.01 450.00 468.01 540.01 612.01
450.00 18.00 450.00 468.00 540.00 612.00 684.00
450.01 475.00 494.01 570.01 646.01
475.00 19.00 475.00 494.00 570.00 646.00 722.00
475.01 5900.00 520.01 600.01 680.01
*500.00 20.00 500.00 520.00 600.00 680.00 760.00
500.01 029.00 3546.01 630.01 714.01
0209.00 21.00 525.00 546.00 680.00 714.00 798 00
525.01 550.00 572.01 660.01 748.01

and over 22.00 550.00 572.00 660.00 748.00 836.00

494.01 546.01 598.01 650.01 702.01 754.01 806.01
546.00 598.00 650.00 702.00 754.00 806.00 and over

032.01 588.01 644.01 700.01 756.01 812.01 868.01

088.00 644.00 700.00 756.00 812.00 868.00 and over

070.01 630.01 690.01 750.01 810.01 870.01 930.01
630.00 690.00 750.00 810.00 870.00 930.00 and over

608.01 672.01 736.01 800.01 864.01 928.01 992.01
672.00 736.00 800.00 864.00 928.00 992.00 and over

646.01 714.01 782.01 850.01 918.01 986.01 1054.01

714.00 782.00 850.00 918.00 986.00 1054.00 and over |

684.01 756.01 828.01 900.01 972.01 1044.01 1116.01
756.00 828.00 900.00 972.00 1044.00 1116.00 and over

722.01 798.01 874.01 950.01 1026.01 1102.01 1178.01
798.00 874.00 950.00 1026.00 1102.00 1178.00 and over

760.01 840.01 920.01 1000.01 1080.01 1160.01 1240.01
840.00 920.00 1000.00 1080.00 1160.00 1240.00 and over

798.01 882.01 966.01 1050.01 1134.01 1218.01 1302.01

882.00 966.00 1050.00 1134.00 1218.00 1302.00 and over

836.01 924.01 1012.01 1100.01 1188.01 1276.01 1364.01
924.00 1012.00 1100.00 1188.00 1276.00 1364.00 and over
§ 60-47. Disqualification for benefits—An individual shall be dis-
qualified for benefits, but only after having served a waiting period as
provided in § 60-46:

(a) For five consecutive weeks, if it is determined by the Commission
that such individual is, during any week for which he claims benefits, un-
employed because he left work voluntarily without good cause.

(b) For not less than five nor more than nine consecutive weeks, if
it is determined that such individual is, during any week for which he
claims benefits, unemployed because he has been discharged for misconduct
connected with his work.

(c) For not less than six nor more than nine consecutive weeks, if it is
determined by the Commission that such individual has failed, without
good cause, either to apply for available, suitable work when so directed
by the employment office or the Commission or to accept suitable work
when offered him. A disqualification under this subsection shall be im-
posed for weeks following the weeks during which any disqualification may
have been imposed under subsections (a) or (b) of this section.

In determining whether or not any work is suitable for an individual,
the Commission shall consider the degree of risk involved to his health,
safety and morals, his physical fitness and prior training, his experience,
his length of unemployment and accessibility of the available work from
his residence.

Nothwithstanding any other provisions of this title, no work shall be
deemed suitable and benefits shall not be denied under this title to any
otherwise eligible individual for refusing to accept new work under any
of the following conditions: (1) If the position offered is vacant due
directly to a strike, lockout, or other labor dispute; (2) if the wages, hours
or other conditions of the work offered are substantially less favorable to
the individual than those prevailing for similar work in the locality; (3)
if as a condition of being employed the individual would be required to join
a company union or to resign from or refrain from joining any bona-fide
labor organization.

(d) For any week with respect to which the Commission finds that
his total or partial unemployment is due to a stoppage of work which
exists because of a labor dispute at the factory, establishment, or other
premises at which he is or was last employed, provided that this subsection
shall not apply if it is shown to the satisfaction of the Commission that:

(1) He is not participating in or financing or directly interested in
the labor dispute which caused the stoppage of work; and

(2) He does not belong to a grade or class of workers of which, im-
mediately before the commencement of the stoppage, there were members
employed at the premises at which the stoppage occurs, any of whom are
participating in or financing or directly interested in the dispute.

Provided, that if in any case separate branches of work which are
commonly conducted as separate businesses in separate premises are con-
ducted in separate departments of the same premises, each such depart-
ment shall, for the purposes of this subsection, be deemed to be a separate
factory, establishment, or other premises.

(e) For any week with respect to which or a part of which he has
received or is seeking readjustment allowances under Title V of the
Servicemen’s Readjustment Act of nineteen hundred forty-four, Public
Law three hundred forty-six, seventy-eighth Congress, or unemployment
benefits under an unemployment compensation law of any other state or
of the United States; provided, if the appropriate agency of such other
state or of the United States finally determines that he is not entitled to
such unemployment benefits, this disqualification shall not apply.

(f) When an individual is disqualified for benefits under subsections
(a) or (b) or (c) of this section, the total amount of benefits to which
he may otherwise be entitled in accordance with §§ 60-41 to 60-45 shall be
reduced by an amount equal to the product of the number of weeks for
which he shall be disqualified multiplied by his weekly benefit amount.

(zg) For any week with respect to which he is receiving or has re-
ceived remuneration in the form of:

(1) vacation allowance; or

(2) separation pay.

§ 60-67. General provisions.—For each calendar year commencing
after December thirty-first, nineteen hundred * fifty-one, the contribu-
tion rate of each employer, with respect to whom during the most recent
three consecutive completed calendar years, throughout which any in-
dividual in his employ could have received benefits, if eligible, shall be
computed as hereinafter provided. For the purposes of this article the
payrolls, contributions and benefit experience of all employers subject to
the provisions of the federal Railroad Unemployment Insurance Act shal]
be excluded in all computations to determine contribution rates. The
Commission shall notify each such employer of his contribution rate for
such calendar year not later than fifteen days prior to the due date of the
first contribution with respect to employment in such calendar year, but
the failure of any such employer to receive such notice shall not relieve
him from liability for such contribution.

§ 60-68. Individual’s benefit wage.—Effective May first, nineteen
hundred * fifty-two, when, in any benefit year, an individual is paid
benefits for the third compensable week of total or partial unemployment,
his wages during his base period shall be termed the individual’s “benefit
wage”. If such individual’s unemployment is caused by separation from
an employer subject to this title, such individual’s wages during his base
period shall be treated for the purposes of this article as though they
had been paid by such employer in the calendar year in which such benefits
are first paid. The employer from whom such individual was separated,
resulting in the current period of unemployment, shall be the most recent
employer for whom such individual has performed services for remunera-
tion during thirty days, whether or not such days are consecutive. For the
purposes of this article, benefit wages shall include only the first *
fourteen hundred and * eight dollars of wages received by any one
individual from all employers in such individual’s base period.

A claimant’s unemployment shall be deemed to be caused by separa-
tion from an employer subject to this title unless the Commission deter-
mines that such claimant has, between the date of his separation from
such employer and the end of his third compensable week, performed
bona fide work for an employer not subject to this title. The Commission
may, by regulation, define “bona fide work” for the purposes of this section.

§ 60-72. Contribution rate; table—Subject to the provision of §
60-73, the contribution rate for each employer shall be the percentage at
the lowest numbered column in the following table, in which on the same
line as the current state experience factor, there appears a percentage
equal to * the employer’s benefit wage ratio. If no percentage appearing
an the table is equal to such wage ratio the ratio shall be calculated to
the nearest multiple of one-tenth of one per centum. If such ratio then
exceeds the percentage appearing in the table by less than one-half the
difference between that percentage and the percentage immediately to the
right in the same line, the lower of the two percentages shall determine
the rate. If such ratio exceeds the percentage appearing in the table by
one-half or more than the difference betivecn that percentage and the per-
centage immediately to the right in the same line, the higher of the two
percentages shall determine the rate. If no percentage equal to or in excess
of such employer’s benefit wage ratio appears on such line, then such
employer’s contribution rate shall be two and seven-tenths per centum.
When the State .
experience Column Column Column Column Column Column Column Column Column Column Column Column
factor is 1 2 3 4 5 6 7 8 9 10 11 12
Employer’s benefit wage ratio:

1c or less 10% 25 % 50% 75% 100% 125% 150% 175% 200% 225% 250% 270%

2 5 18 25 38 50 63 75 88 100 113 125 185
3 9 17 25 38 42 50 58 67 15 83 90

4 3 ” 18 19 25 31 38 44 50 56 63 68
5 2 5 10 15 ~—-20 25 30 35 40 45 50 54
6 2 5 8 18 17 21 25 29 33. 38 42 45
7 1 4 7 11 14 18 21 25 29 32 36 39
8 1 p 6 9 13 16 19 22 25 28 31 34
9 1 3 6 8 11 1h 16 19 22 25 28 30
10 1 3 5 7 10 18 15 17 20 23 25 27
11 1 3 5 7 9 11 14 16 18 21 23 25
12 1 2 4 6 8 10 18 15 17 19 21 28
TABLE—(Continued)

21

19
18
17
16

17
16
15
14
13

15
14
13
12
12
11

138
12
12
11

12
11

10

13
14
15
16
17
18

19
18
17
16
15
14
14
18
12
12

10

ar)

oe)

10
10

14
13
13
12
11

13
12
11

11

19
20
21

10
10

11
10
10

ea)

22

11
10
10

23
24

11

~t

11

25

Employer’s contribution rate:

2.25% 25% 2.7%

2.0%

1.75%

1.59%

0.590 0.759 1.0% 1.25%

0.25%

0.1%
, § 60-73.1. Decrease of contributions by application of credits—As
of the thirty-first day of December, nineteen hundred fifty-one, and on the
thirty-first day of December of each succeeding calendar year, the balance
which shall stand to the credit of the account of the Commonwealth of
Virginia in the unemployment trust fund in the Treasury of the United
States, including amounts withdrawn therefrom but not expended and in-
cluding any amount in the clearing account without regard to possible re-
funds, shall be compared with the total amount of payrolls upon which
contributions were paid in the calendar year in which contributions were
paid on the largest amount of payrolls for the past nine completed calendar
years, including the year in which the balance is compared with the total
amount of payrolls on the thirty-first day of December.

If such balance is as much as seven per centum but not as much as
seven and one-fourth per centum of the largest total amount of payrolls
upon which contributions were paid in any such calendar year, each em-
ployer who is assigned a contribution rate less than two and seven-tenths
per centum on the basis of his experience under the provisions of this
article shall be entitled to a credit of twenty per centum of the total con-
tributions which accrued and were: paid by him and/or his predecessor
for the four completed calendar quarters preceding the calendar quarter
ending on the thirty-first day of December on which such balance is de-
termined.

If such balance is as much as seven and one-fourth per centum of
the largest total amount of payrolls upon which contributions were paid
in any such calendar year, each employer who is assigned a contribution
rate less than two and seven-tenths per centum on the basis of his experi-
ence shall be entitled to a credit of forty per centum of the total contribu-
tions which accrued and were paid by him and/or his predecessor for the
four completed calendar quarters preceding the calendar quarter ending
on the thirty-first day of December on which such balance is determined.

Any credit so determined shall be applied by the Commission as a
payment and corresponding decrease in contributions accruing in the
calendar year following the December thirty-first on which the determina-
tion is made. All credits not used for the payment of contributions accru-
ing during the calendar year in which they become applicable shall expire
at midnight on the thirty-first day of January of the succeeding year.

Notice in writing of the dollar amount of credit to which each em-
ployer is entitled for any year shall be given by the Commission to such
employer not later than fifteen days prior to the due date of the first con-
tribution with respect to employment in each year, and such notice shall
be mailed to each employer at his last known address.

Credits determined under this section shall not be transferable, ex-
cept that, any employer who, in any manner, disposes of his organization,
trade, separate establishment or business, or substantially all of the assets
thereof, to any employing unit, and who at the time of such disposal is
entitled to a credit under this section, may transfer so much of such credit
to the succeeding unit as is allocable to that part of the establishment or
business transferred by executing and filing with the Commission on a
form approved by the Commission a waiver relinquishing all rights to
such credits transferred and requesting the Commission to permit such
credits to inure to the benefit of the successor employing unit.

§ 60-77.1. Contributions which accrued while employer was in armed
forces.—No interest shall be assessed against or collected from any em-
ployer upon any contributions which accrued against such employer during
the period of service of such employer in the armed forces of the United
States, provided such service occurred at any time between January first,
nineteen hundred forty-one and January first, nineteen hundred fifty-four.
Any proof of such service satisfactory to the Commission shall be sufficient.
Any such employer who has already paid to the Commission any interest
on contributions which would have been abated under this provision shall
be entitled to a refund for the amount of interest so paid upon the filing
of an application therefor on or before June thirtieth, nineteen hundred
fifty-seven.

2. An emergency exists and this act is in force from its passage.