CHAPTER 738

An Act to revise, rearrange, amend and recodify the general laws of
Virginia relating to unemployment compensation; to that end to
repeal Title 60 of the Code of Virginia, which title includes Chapters
1 to 11 and §§ 60-1 to 60-117, inclusive, of the Code of Virginia, as
amended, which title relates to unemployment compensation; to
amend the Code of Virginia by adding thereto in lieu of the foregoing
title, chapters and sections of the Code repealed by this act a new title
numbered 60.1, which title includes eleven new chapters numbered
1 to 11, both inclusive, and new sections numbered 60.1-1 to 60.1-134,
both inclusive, relating to unemployment compensation generally; and
to prescribe when such revision and recodification shall become
effective.
[H 278]

Approved April 5, 1968

Be it enacted by the General Assembly of Virginia:

1. That Title 60 of the Code of Virginia, which title includes Chapters 1
to 11 and §§ 60-1 to 60-117, inclusive, of the Code of Virginia, as amended,
is repealed.

2. That the Code of Virginia be amended by adding thereto, in lieu of
the title, chapters and sections of the Code of Virginia herein repealed,
a new title numbered 60.1, new chapters numbered 1 to 11, inclusive, and
new sections numbered 60.1-1 to 60.1-134, inclusive, which new title,
chapters and sections are as follows:

CHAPTER 1.
GENERAL PROVISIONS.

§ 60.1-1. Short title—This title shall be known and may be cited
as the “Virginia Unemployment Compensation Act”’.

§ 60.1-2. Definitions generally.—<As used in this title, unless the con-
text clearly requires otherwise, the terms defined in this chapter shall have
the meaning there ascribed to them.

§ 60.1-3. Agricultural labor.—The term “agricultural labor’ includes
all service performed:

(1) On a farm, in the employ of any person, in connection with
cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising, shearing,
feeding, caring for, training, and management of livestock, bees, poultry,
and fur-bearing animals and wildlife.

(2) In the employ of the owner or tenant or other operator of a
farm, in connection with the operation, management, conservation, im-
provement, or maintenance of such farm and its tools and equipment, or
in salvaging timber or clearing land of brush and other debris left by a
hurricane, if the major part of such service is performed on a farm.

(3) In connection with the production or harvesting of maple syrup
or maple sugar or any commodity defined as an agricultural commodity in
Section 15(g) of the Federal Agricultural Marketing Act, as amended, or
in connection with the raising or harvesting of mushrooms, or in connec-
tion with the hatching of poultry, or in connection with the ginning of
cotton, or in connection with the operation or maintenance of ditches,
canals, reservoirs, or waterways used exclusively for supplying and stor-
ing water for farming purposes.

(4) In handling, planting, drying, packing, packaging, processing,
freezing, grading, storing, or delivering to storage or to market or to a
carrier for transportation to market, any such agricultural or horticultural
commodity ; but only if such service is performed as an incident to ordinary
farming operations or, in the case of fruits and vegetables, as an incident
to the preparation of such fruits or vegetables for market. The provisions
of this paragraph shall not be deemed to be applicable with respect to
service performed in connection with commercial canning or commercial
freezing or in connection with any agricultural or horticultural commodity
after its delivery to a terminal market for distribution for consumption.

As used in this section, the term “farm” includes stock, dairy, poultry,
fruit, fur-bearing animal and truck farms, plantations, ranches, nurseries,
ranges, greenhouses or other similar structures used primarily for the
raising of agricultural or horticultural commodities, and orchards.

§ 60.1-4. Annual pay roll.—‘‘Annual pay roll” means the total amount
of wages payable by an employer, regardless of the time of payment,
for employment during a calendar year.

§ 60.1-5. Average annual pay roll.—“Average annual pay roll”
means the average of the annual pay rolls of any employer for the last
three or five preceding calendar years, whichever is higher.

§ 60.1-6. Base period after May 1, 1957.—On and after May first,
nineteen hundred fifty-seven, “base period” means the first four out of the
last five completed calendar quarters immediately preceding the first day
of the individual’s benefit year.

60.1-7. Benefits.—‘“Benefits” means the money payments payable
to an individual, as provided in this title, with respect to his unemploy-
ment.

§ 60.1-8. Benefit year.—‘“Benefit year’ with respect to any individual
means the one-year period beginning with the day on which such individual
first files a valid claim for benefits, and thereafter the one-year period
beginning with the day on which such individual next files a valid claim
for benefits after the termination of his last preceding benefit year. An
initial claim for benefits filed in accordance with regulations prescribed by
the Commission under the provisions of this title shall be deemed to be a
valid claim within the purposes of this definition if the individual has been
paid wages in his base period sufficient to make him eligible for benefits
under the provisions of Chapter 3 (§ 60.1-46 et seq.) of this title.

§ 60.1-9. Calendar quarter.—“Calendar quarter’ means the period
of three consecutive calendar months ending on March thirty-first, June
thirtieth, September thirtieth or December thirty-first, or the equivalent
thereof, as the Commission may by regulation prescribe.

§ 60.1-10. Commission.—“Commission” means the Virginia Em-
ployment Commission. Wherever in this title, Code, or any act of the
General Assembly the term Unemployment Compensation Commission is
used it shall mean the Virginia Employment Commission.

§ 60.1-11. Contributions.—“Contributions” means the taxes im-
posed by and collectible under this title.

§ 60.1-12. Employer.—‘“Employer” means:

(1) Any employing unit which for some portion of a day, but not
necessarily simultaneously, in each of twenty different weeks within either
the current or preceding calendar year has or had in its emplovment, four
or more individuals, irrespective of whether the same individuals are or
were employed in each such day;

(2) Anv employing unit which acquired the organization, trade,
separate establishment or business or substantially all the assets thereof,
of another which at the time of such acquisition was an employer subject
to this title; .

(3) Any employing unit which acquired the organization, trade or
business, or substantially all the assets thereof, of another employing
unit and which, if treated as a single unit with such other employing unit,
would be an employer under paragraph (1) of this section;

(4) Any employing unit which together with one or more other em-
ploying units, is owned or controlled, by legally enforceable means or
otherwise, directly or indirectly by the same interests, or which owns
or controls one or more other employing units, by legally enforceable
means or otherwise, and which if treated as a single unit with such other
employing unit, would be an employer under paragraph (1) of this section;

(5) Any employing unit which, having become an employer under
paragraphs (1), (2), (3) or (4) of this section, has not, under § 60.1-99,
ceased to be an employer subject to this title: or

(6) For the effective period of its election pursuant to § 60.1-100,
any other employing unit which has elected to become fully subject to

s title; or
(7) Any employing unit which for some portion of a day within the
current calendar year has or had in employment one or more individuals ;
provided, that this paragraph shall be effective only from the time such
employing unit shall be subject to the pay roll tax imposed by Section
8301 of the Federal Internal Revenue Code or to any other federal tax
against which credit may be taken by such employing unit for contribu-
tions paid into a State unemployment compensation fund. —

This section shall not be construed as expressing a desire by the General
Assembly that a federal law be enacted subjecting employers of less than
four individuals to the provisions of the federal unemployment tax. =

§ 60.1-13. Employing unit.—“Employing unit” means any indi-
vidual or type of organization, including any partnership, association,
trust, estate, joint-stock company, insurance company or corporation,
whether domestic or foreign, or the receiver, trustee in bankruptcy,
tee or successor thereof, or the legal representative of a deceased person,
which has or subsequent to January first, nineteen hundred thirty-six, had
in its employ one or more individuals performing services for it within
the State. All individuals performing services within this State for any
employing unit which maintains two or more separate establishments
within this State shall be deemed to be employed by a single employing
unit for al] the purposes of this title. Whenever any employing unit
contracts with any person for any service which is a part of such employ-
ing unit’s usual trade, occupation, profession or business, such employing
unit shall be deemed to employ all individuals employed by such person
for such service unless such person performs service or is in fact actually
available to perform service for anyone who may wish to contract with
him and is also found to be engaged in an independently established trade,
occupation, profession or business. Each individual employed to perform
or to assist in performing the work of any agent or employee of an employ-
ing unit shall be deemed to be employed by such employing unit for all
the purposes of this title, whether such individual was hired or paid
directly by such employing unit or by such agent or employee, provided
the employing unit had actual or constructive knowledge of such work.

§ 60.1-14. Employment.—(1) “Employment” means any service
performed prior to January first, nineteen hundred sixty-two, which was
employment 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 sixty-one, 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 sixty-one, by
any individual for any employing unit, for remuneration or under any
contract of hire, written or oral, and irrespective of citizenship or resi-
dence of either,

(a) Within the United States, or

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

(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 para-
graph (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 performing such services
is a resident of this State and the Commission approves the election of
the employing unit for whom such services are performed that the entire
ee 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 per-
formed 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
pie poo during the period covered by such election is deemed to be in-
sured 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 custo-
marily 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
business, provided there is in effect, as to such services, an election, ap-
proved by the agency charged with the administration of such state’s
unemployment compensation law, pursuant to which all the services per-
formed by such individual for such employing unit are deemed to be
performed entirely 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 unem-
ployment 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 indi-
vidual’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
ai ipa 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 con-
trol or direction over the performance of such services, both under his
contract 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 en-
gaged in an independently established trade, occupation, profession or

usiness.

(7) The term “employment”, after December thirty-first, nineteen
hundred sixty-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 3301
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 or
partially owned by the United States or which is exempt from the tax
imposed by Section 3301 of the Federal Internal Revenue Code by virtue
of any provision of law which specifically refers to such section (or the
corresponding section of prior law) in granting such exemption;

(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, nine-
teen hundred thirty-nine, for an employer determined to be subject to the
Railroad Unemployment Insurance Act by the agency or agencies empow-
ered 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 authorized
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 § 60.1-35 for general
rules, to provide reciprocal treatment to individuals who have, after ac-
quiring 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 § 60.1-3;

(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 or aircraft
not an American vessel or American aircraft by an employee, if the em-
ployee is employed on and in connection with such vessel or aircraft when
outside the United States;

(f1) 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,
including service performed by any such individual as an ordinary inci-
dent to any such activity, except (i) service performed in connection with
the catching 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;

(g) 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 prevention
of cruelty to children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual, provided
such corporation, community chest, fund or foundation is described
as an organization under Section 501 (c) (8) and is exempt from income
tax under Section 501 (a) of the Federal Internal Revenue Code;

(i) Service performed in any calendar quarter in the employ of any
organization exempt from income tax under Section 501 (a), other than
an organization described in Section 401 (a), of the Federal Internal Reve-
nue Code, or under Section 521 of such Code, if the remuneration for such
service is less than fifty dollars; ;

(j) Service performed in the employ of a school, college, or uni-
versity, if such service is performed by a student who is regularly attend-
ing classes at such school, college, or university ;

(k) 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;

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

(m) 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;

(n) 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
commission. This paragraph shall also apply to such service performed
since January first, nineteen hundred thirty-seven.

(o) 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 units duly approved election are deemed to be
performed entirely within such agency’s state or under such federal law.

(p) 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 employing unit is performed for remuneration solely by way of
commission ;

(q) Service not in the course of the employer’s trade or business per-
formed in any calendar quarter by an employee, unless the cash remunera-
tion paid for such service is fifty dollars or more and such service is per-
formed by an individual who is regularly employed by such employer to
perform such service. For the purposes of this paragraph, an individual
shall be deemed to be regularly employed by an employer during a calen-
dar quarter only if (i) on each of some twenty-four days during such
quarter such individual performs for such employer for some portion of
the day service not in the course of the employer’s trade or business, or
(ii) such individual was regularly employed (as determined under clause
(i)) by such employer in the performance of such service during the pre-
ceding calendar quarter.

§ 60.1-15. Employment office.—‘Employment office” means a free
public employment office, or branch thereof, operated by this State or
maintained as a part of a state-controlled system of public employment
offices or by a federal agency charged with the administration of free
public employment offices. ;

§ 60.1-16. Fund—‘“Fund” means the unemployment compensation
fund established by this title, to which all contributions required and from
which all benefits provided under this title shall be paid.

§ 60.1-17. Insured work.—‘“Insured work’? means employment for
employers. |

§ 60.1-18. Seasonal employment.—‘“Seasonal employment” means
all employment during the operating season at any industry in whole or
at any separate division, establishment or department thereof that may
be determined to be operated by a seasonal employer.

§ 60.1-19. Seasonal wages.—All wages payable by a seasonal em-
ployer to individuals who perform services for such employer in seasonal
employment only shall be deemed seasonal wages.

§ 60.1-20. Seasonal worker.—‘“Seasonal worker” means an _ indi-
vidual who has base period earnings of which at least seventy per centum
were earned in seasonal employment from one seasonal employer.

§ 60.1-21. State—‘“State” refers to the Commonwealth of Virginia,
including land or premises located therein, owned, held or possessed by the
United States, the states of the United States of America, Puerto Rico and
the District of Columbia.

§ 60.1-22. Social Security Act.—‘Social Security Act” means the
act enacted by the Congress of the United States, approved the fourteenth
day of August, nineteen hundred and thirty-five, entitled “an act to pro-
vide for the general welfare by establishing a system of federal old-age
benefits, and by enabling the several states to make more adequate pro-
vision for aged persons, blind persons, dependent and crippled children,
maternal and child welfare, public health, and the administration of their
unemployment compensation laws; to establish a Social Security Board;
to raise revenue; and for other purposes’, and amendments thereof.

§ 60.1-23. Unemployment.—An individual shall be deemed “unem-
ployed” in any week during which he performs no services and with respect
to which no wages are payable to him, or in any week of less than full
time work if the wages payable to him with respect to such week are less
than his weekly benefit amount. Wages shall be deemed payable to
an individual with respect to any week for which wages are due, or with
respect to any week for which the payment of wages is contingent on the
receipt of unemployment benefits for such week under this title. An indi-
vidual’s week of unemployment shall be deemed to commence only after
his registration at an employment office, except as the Commission may
by regulation otherwise prescribe.

§ 60.1-24. Unemployment Compensation Administration Fund.—
“Unemployment Compensation Administration Fund’ means the Unem-
ployment Compensation Administration Fund established by this title,
from which administrative expenses under this title shall be paid.

60.1-25. American vessel and American aircraft.—The term
“American vessel” means any vessel documented or numbered under the
laws of the United States, and includes any vessel which is neither docu-
mented or numbered under the laws of the United States nor documented
under the laws of any foreign country, if its crew is employed solely by
one or more citizens or residents of the United States or corporation
organized under the laws of the United States or of any state; and the
term “American aircraft” means an aircraft registered under the laws of
the United States.

§ 60.1-26. Wages.—‘“Wages” means all remuneration payable for
personal services, including commissions, unemployment benefits under
any private plan financed in whole or in part by an employer, 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
ulead Prescribed by the Commission. But the term “wages” shall not
include:

(1) Subsequent to the thirty-first day of December, nineteen hun-
dred fifty, for purposes of contributions only, that part of the remunera-
tion which, after remuneration (other than remuneration referred to in
the succeeding paragraphs of this section) equal to three thousand dollars
is payable during any calendar year to an individual by an employer
with respect to employment, is payable during such calendar year to such
individual by such employer with respect to employment in this Common-
wealth or any other state. If an employer (hereinafter referred to as
successor employer) during any calendar year requires substantially all
of the property used in a trade or business of another employer (herein-
after 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 remuneration (other than
remuneration referred to in the succeeding paragraphs of this section)
with respect to employment equal to three thousand dollars is payable
by the successor to such individual during such calendar year, any re-
muneration (other than remuneration referred to in the succeeding para-
graphs of this section) with respect to employment payable (or considered
under this paragraph as payable) to such individual by such predecessor
during such calendar year and prior to such acquisition shall be consid-
ered as payable 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 hospitaliza-
fon oxPenses in connection with sickness or accident disability, or (d)

eatn ;

(3) The payment by an employer (without deduction from the
remuneration of the employee) of the tax imposed upon an employer under
Section 3101 of the Federal Internal Revenue Code;

(4) Dismissal payments made prior to January first, nineteen hun-
dred fifty-six which the employer was not legally required to make:

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 expiration 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
employee 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 1s

ade. |

§ 60.1-27. Week.—‘“Week” means calendar week, ending at midnight
Saturday, or the equivalent thereof as determined in accordance with regu-
lations prescribed by the Commission.

§ 60.1-28. Limitations on payment of benefits; nonliability of State
and Commission.—Benefits shall be deemed to be due and payable under
this title only to the extent provided in this title and to the extent that
moneys are available therefor to the credit of the Unemployment Com-
pensation Fund, and neither the State nor the Commission shall be liable
for any amount in excess of such sums.

§ 60.1-29. Contingencies affecting operation of title—In the event
that Chapter 23 of the Internal Revenue Code is repealed, amended or
otherwise changed by the Congress of the United States, or is finally
adjudged invalid or unconstitutional by the Supreme Court of the United
States, with the result that no portion of the contributions required by
this title can be credited against any tax imposed by Chapter 23 of the
Internal Revenue Code, then the Governor shall, within 60 days from the
date of such repeal, amendment or change, or from the date that such act is
so finally adjudged invalid or unconstitutional, by proclamation so state,
and upon the issuance of such proclamation, the provisions of this title
shall expire by limitation and thereafter have no force and effect, except
that the Commission shall thereupon requisition all moneys standing to the
credit of the State in the unemployment trust fund established by section
nine hundred four of the Social Security Act and all such moneys so
refunded, repaid or returned to the State, together with such other money
paid to the State as contributions under the terms of this title and then
held by the State, less the cost of making the refund and repayment, shall
forthwith be refunded or repaid by the State Treasurer, upon warrants of
the Comptroller, issued upon vouchers signed by the chairman of the Com-
mission, or such other person or persons as the Commission shall designate
for such purpose, to the individual employers who have paid contributions
under the terms of this title ratably in proportion to the amounts con-
tributed by each such employer.

__ In the event that the Secretary of Labor of the United States shall
withdraw his approval of this title, with the result that no portion of the
contributions required by this title with respect to employment during any
year can be credited against any tax imposed by Chapter 23 of the Internal
Revenue Code with respect to employment for such year, the provisions
of this title requiring the payment of contributions shall become and re-
main suspended until such credit can be had.

§ 60.1-30. Reservation of right to amend or repeal.—The General
Assembly reserves the right to amend or repeal all or any part of this
act at any time; and there shall be no vested private right of any kind
against such amendment or repeal. All the rights, privileges. or immunities
conferred by this act or by acts done pursuant thereto shall exist subject
ie power of the General Assembly to amend or repeal this act at any

e@.

CHAPTER 2.

VIRGINIA EMPLOYMENT COMMISSION.

§ 60.1-31. The Commission; appointment, term of office and com-
pensation of Commissioner; Commissioner of Labor.—The Virginia Em-
ployment Commission shall consist of one Commissioner, hereafter in this
title called the “Commissioner,” who shall be appointed by the Governor
for a term of four years, subject to confirmation by the General Assembly,
if in session when such appointment is made, and if not in session, then
at its next succeeding session. Appointments to fill vacancies shall be for
the unexpired terms. The Commissioner may be suspended or removed by
the Governor at his pleasure, and he shall receive such compensation as
may be provided in accordance with law.

The Commissioner of Labor shall no longer be a member of the Com-
mission, but he shall give his full cooperation and assistance to the Com-
mission in the administration of this title.

€ 60.1-32. Bond of Commissioner.—The Commissioner shall, before
entering upon the discharge of his duties, give bond payable to the Com-
monwealth, in form approved by the Attorney General, in such penalty
as shall be fixed, from time to time, by the Governor, with some surety
or guaranty company duly authorized to do business in this State and ap-
proved by the Governor as security, conditioned upon the faithful dis-
charge of his duties; the premium of such bond shall be paid by the
Commission, and the bond shall be filed with and preserved by the
Comptroller.

§ 60.1-33. State Employment Service and Unemployment Compen-
sation Division—The Commission may establish two coordinate divisions;
the Virginia State Employment Service, created pursuant to § 60.1-101,
and the Unemployment Compensation Division. Each division shall be
responsible for the discharge of its distinctive functions. Each division
shall be a separate administrative unit, with respect to personnel, budget,
and duties, except insofar as the Commission may find that such separa-
tion is impracticable. In lieu, however, of establishing the two divisions
the Commission may cooperate with and utilize the personnel and services
of employment offices or services operated by the United States or any of
its authorized agencies but only to the extent necessary for the federal
employment offices or services to perform the functions imposed upon
employment offices by § 60.1-46 and subsection (a) of § 60.1-52.

§ 60.1-34. Duties and powers of Commission.—It shall be the duty of
the Commission to administer this title. And it shall have power and au-
thority to adopt, amend, or rescind such rules and regulations, to employ
such persons, make such expenditures, require such reports, make such
investigations, and take such other action as it deems necessary or suitable
to that end. Such rules and regulations shall be subject to the provisions
of Chapter 1.1 of Title 9 (§§ 9-6.1 through 9-6.14, Code of Virginia),
except as to the subject matter of subsections (3) and (4) of § 60.1-75,
which shall become effective in the manner and at the time prescribed
by the Commission. The Commission shall determine its own organization
and methods of procedure in accordance with provisions of this title,
and shall have an official seal which shall be judicially noticed.

Not later than the first day of February of each year, the Commission
shall submit to the Governor a report covering the administration and
operation of this title during the preceding calendar year and shall make
such recommendations for amendments to this title as the Commission
deems proper. Such report shall include a balance sheet of the moneys
in the fund and in the Unemployment Trust Fund to the credit of the
State in which there shall be provided, if possible, a reserve against the
liability in future years to pay benefits in excess of the then current
contributions, which reserve shall be set up by the Commission in ac-
cordance with accepted actuarial principles on the basis of statistics of
employment, business activity, and other relevant factors for the longest
possible period. Whenever the Commission believes that a change in con-
tribution or benefit rates will become necessary to protect the solvency of
the fund, it shall promptly so inform the Governor and the General As-
sembly and make recommendations with respect thereto.

§ 60.1-35. Regulations and general and special rules.— General and
special rules may be adopted, amended, or rescinded by the Commission
only after public hearing or opportunity to be heard thereon, of which
proper notice has been given. General rules shall become effective ten
days after filing with the Secretary of the Commonwealth and publication
in one or more newspapers of general circulation in this State. Special
rules shall become effective ten days after notification to or mailing to
the last known address of the individuals or concerns affected thereby. The
provisions of Chapter 1.1, Title 9, (§§ 9-6.1 through 9-6.14 of the Code of
Virginia of 1950) shall not be applicable to the adoption of rules under
this section.

§ 60.1-36. Publication and distribution of law, regulations, etc.—
The Commission shall cause to be printed for distribution to the public
the text of this title, the Commission’s regulations and general rules, its
annual reports to the Governor, and any other material the Commission
deems relevant and suitable and shall furnish the same to any person
upon application therefor.

§ 60.1-37. Personnel; Merit System Council.—Subject to other pro-
visions of this title and the provisions of Chapter 9 of Title 2, the Commis-
sion is authorized to appoint, fix the compensation and prescribe the
duties and powers of such officers, accountants, experts and other persons
as may be necessary in the performance of its duties.

For the administration of a merit system for the selection of personnel
of the Commission, an impartial body, to be known as the Merit System
Council, consisting of three members, shall be appointed by the Commis-
sion. The members shall be appointed for a term of six years, except
appointments to fill vacancies, which shall be for the unexpired terms.
No member of the Merit System Council shall otherwise be employed as
an Official or emplcyee of the Commission. The compensation of the mem-
bers of such Merit System Council shall be fixed by the Commission.

The Merit System Council shall provide for the holding of examina-
tions to determine the qualifications of applicants for the positions so
classified. Except for temporary appointment not to exceed six months
in duration, the Commission shall appoint its personnel on the basis of
efficiency and fitness as determined in such examinations; provided,
that the Commission may, in its discretion, require no such examinations
of one confidential secretary to the Commissioner and to each Assistant
Attorney General appointed by the Attorney General as counsel to the
Commission; and provided further, that no examination may be required
of any person appointed under § 60.1-63. All other positions shall be filled
by persons selected and appointed on a nonpartisan merit basis.

All salaries or remunerations in excess of one thousand dollars per
annum shall first be approved by the Governor. The Commission may
delegate to any such person so appointed such power and authority as it
deems reasonable and proper for the effective administration of this title,
and may, in its discretion, bond any person handling moneys or signing
checks hereunder.

§ 60.1-38. Advisory councils.—The Commission may appoint a State
advisory council and local advisory councils, composed in each case of an
equal number of employer representatives and employee representatives
who may fairly be regarded as representatives because of their vocation,
employment, or affiliations, and of such members representing the general
public as the Commission may designate; the members of such councils
shall serve at the pleasure of the Commission. Such councils shall aid the
Commission in formulating policies and discussing problems related to

the administration of this title and in assuring impartiality and freedom
from political influence in the solution of such problems. Such advisory
councils shall serve without compensation, but shall be reimbursed for any
necessary expenses. — ;

§ 60.1-39. Employment stabilization—The Commission, with the
advice and aid of such advisory councils as 1t may appoint, and through
its appropriate divisions, shall take all appropriate steps to _reduce and
prevent unemployment; to encourage and assist in the adoption of prac-
tical methods of vocational training, retraining and vocational guidance;
to investigate, recommend, advise and assist in the establishment and
operation. by municipalities, counties, school districts, and_ the State, of
reserves for public works to be used in times of business depression and
unemployment; to promote the re-employment of unemployed workers
throughout the State in every other way that may be feasible; and to
these ends to carry on and publish the results of investigations and re-
search studies.

§ 60.1-40. Records and reports—Each employing unit shall keep
true and accurate work records, containing such information as the Com-
mission may prescribe. Such records shall be open to inspection and be
subject to being copied by the Commission or its authorized representa-
tives at any reasonable time and as often as may be necessary. The Com-
mission may require from any employing unit any sworn or unsworn
reports, with respect to persons employed by it, which the Commission
deems necessary for the effective administration of this title. Information
thus obtained shall not be published or be open to public inspection,
other than to public employees in the performance of their public duties,
in any manner revealing the employing unit’s identity, but any claim-
ant at a hearing before an appeal tribunal or the Commission shall be
supplied with information from such records to the extent necessary for
the proper presentation of his claim. Any member or employee of the
Commission who violates any provision of this section shall be fined not
less than twenty dollars nor more than two hundred dollars, or confined
in jail for not longer than ninety days, or both.

§ 60.1-41. Oaths and witnesses; subpoenas.—In the discharge of the
duties imposed by this title, the chairman of an appeal tribunal and any
duly authorized representative or member of the Commission shall have
power to administer oaths and affirmations, take depositions, certify to
official acts, and issue subpoenas to compel the attendance of witnesses
and the production of books, papers, correspondence, memoranda, and
other records deemed necessary as evidence in connection with a disputed
claim or the administration of this title.

§ 60.1-42. Failure to obey subpoenas; orders of court.—In case of
contumacy by, or refusal to obey a subpoena issued to any person, any
court of this State within the jurisdiction of which the inquiry is carried
on or within the jurisdiction of which such person guilty of contumacy
or refusal to obey is found or resides or transacts business, upon applica-
tion by the Commission or its duly authorized representative, shall have
jurisdiction to issue to such person an order requiring such person to
appear before an appeal tribunal, a commissioner, the Commission, or its
duly authorized representative, there to produce evidence if so ordered or
there to give testimony touching the matter under investigation or in
question; and any failure to obey such order of the court may be
punished by the court as a contempt thereof. Any person who shall, with-
out just cause, fail or refuse to attend and testify or to answer to any
lawful inquiry or to produce books, papers, correspondence, memoranda
and other records, if in his power so to do, in obedience to the subpoena
of the Commission, shall be guilty of a misdemeanor, and, upon conviction
shall be subject to a fine of not more than one thousand dollars or to im-
prisonment for a term of not more than one year, or both; each day such
violation continues shall be deemed to be a separate offense.

§ 60.1-43. Protection against self-incrimination—No person shall
be excused from attending and testifying or from producing books, papers,
correspondence, memoranda, and other records before the Commission or
in obedience to the subpoena of the Commission or any member thereof
or any duly authorized representatives of the Commission in any cause
or proceeding before the Commission, on the ground that the testimony or
evidence, documentary or otherwise, required of him may tend to incrim-
inate him or subject him to a penalty or forfeiture; but no individual
shall be prosecuted or subjected to any penalty or forfeiture for or on
account of any transaction, matter, or thing concerning which he is com-
pelled, after having claimed his privilege against self-incrimination, to
testify or produce evidence, documentary or otherwise, except that such
individual so testifying shall not be exempt from prosecution and punish-
ment for perjury committed in so testifying.

§ 60.1-44. State-federal cooperation.—In the administration of this
title, the Commission shall cooperate to the fullest extent consistent with
the provisions of this title, with the United States Department of Labor;
shall make such reports, in such form and containing such information
as the United States Department of Labor may from time to time re-
quire, and shall comply with such provisions as the United States Depart-
ment of Labor may from time to time find necessary to assure the correct-
ness and verification of such reports; and shall comply with the regula-
tions prescribed by the United States Department of Labor governing the
expenditures of such sums as may be allotted and paid to this State under
Title III of the Social Security Act for the purpose of assisting in the ad-
ministration of this title.

The Commission shall further make its records available to the Rail-
road Retirement Board, created by the Railroad Retirement Act and the
Railroad Unemployment Insurance Act, and shall furnish to the Railroad
Retirement Board at the expense of the Railroad Retirement Board, such
copies thereof as the Board shall deem necessary for its purposes in ac-
cordance with the provisions of section three hundred three-(c) of
the Social Security Act as amended.

The Commission may afford reasonable cooperation with every agency
of the United States charged with the administration of any unemploy-
ment insurance law.

Upon request therefor, the Commission shall furnish to any agency
of the United States charged with the administration of public works or
assistance through public employment, the name, address, ordinary occu-
pation, and employment status of each recipient of benefits and such
recipient’s rights to further benefits under this title.

§ 60.1-45. Reciprocal agreements.—Subject to the approval of the
Governor, the Commission is hereby authorized to enter into arrangements
with the appropriate agencies of other states or the federal government
whereby individuals performing services in this and other states for a
single employing unit under circumstances not specifically provided for in
§ 60.1-14, or under similar provisions in the unemployment compensation
laws of such other states, shall be deemed to be engaged in employment
perfcrmed entirely within this State or within one of such other states and
whereby potential right to benefits accumulated under the unemployment
compensation laws of one or more states or under such a law of the federal
government, or both, may constitute the basis for the payment of benefits
through a single appropriate agency of any state under terms which the
Commission finds will be fair and reasonable as to all affected interests
and will not result in any substantial loss to the fund.

Subject to the approval of the Governor, the Commission is also au-
thorized to enter into arrangements with the appropriate agencies of
other states or of the federal government: oo

__ (1) Whereby wages or services, upon the basis of which an indi-
vidual may become entitled to benefits under the unemployment compensa-
tion law of another state or of the federal government, shall be deemed to
be wages for employment by employers for the purposes of §§ 60.1-46 to
60.1-49 and subsection (a) of § 60.1-52, provided such other state
agency or agency of the federal government has agreed to reimburse
the fund for such portion of benefits paid under this title upon the basis of
such wages or services as the Commission finds will be fair and reasonable
as to all affected interests, and:

(2) Whereby the Commission will reimburse other state or federal
agencies charged with the administration of unemployment compensation
laws with such reasonable portion of benefits, paid under the law of any
such other states or of the federal government upon the basis of employ-
ment or wages for employment by employers, as the Commission finds
will be fair and reasonable as to all affected interests.

Reimbursements so payable shall be deemed to be benefits for the
purposes of §§ 60.1-106 to 60.1-110, but no reimbursement so payable shall

charged against any employer’s account for the purposes of §§ 60.1-70
to 60.1-89. The Commission is hereby authorized to make to other state
or federal agencies and receive from such other state or federal agencies,
reimbursements from or to the fund, in accordance with arrangements
pursuant to this section.

CHAPTER 38.

BENEFITS.

§ 60.1-46. Payment of benefits.—Twenty-four months after the first
day of the first period with respect to which contributions are required
under this title, benefits shall become payable from the Unemployment
Compensation Fund. All benefits shall be paid through public employ-

ment offices, in accordance with such regulations as the Commission may
prescribe.

§ 60.1-47. Weekly benefit amount.—With respect to all claims filed
on or after July first, nineteen hundred sixty-six, an eligible indi-
vidual’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. With respect to all claims filed prior to July first,
nineteen hundred sixty-six, an eligible individual’s weekly ‘benefit
amount” shall be computed under the provisions of this section in force
on the date such claim was filed.
BENEFIT TABLE

Col. Col. Ool. DIVISION D
A B CG

Highest Weekly Quali- DURATION OF BENEFITS

Quarter Benefit fying 12 18 14 15 16 17 18 19 20 21 22 28 24 25 26

Earnings Amount Earnings Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks
184.00 786.00 800.01 864.01 928.01 992.01 1056.01 1120.01 1184.01 1248.01 1812.01 1876.01 1440.01 1504.01 1568.01 1682.0)
416.00 16.00 786.00 800.00 864.00 928.00 992.00 1056.00 1120.00 1184.00 1248.00 1812.00 1876.00 1440.00 1504.00 1568.00 1632.00 & Over
416.01 782.00 850.01 918.01 986.01 1054.01 1122.01 1190.01 1258.01 1826.01 1894.01 1462.01 1580.01 1598.01 1666.01 1784.01
442.00 17.00 782.00 850.00 918.00 986.00 1054.00 1122.00 1190.00 1258.00 1826.00 1894.00 1462.00 1530.00 1598.00 1666.00 1734.00 & Over
442.01 828.00 900.01 972.01 1044.01 1116.01 1188.01 1260.01 1882.01 1404.01 1476.01 1548.01 1620.01 1692.01 1764.01 1886.01
468.00 18.00 828.00 900.00 972.00 1044.00 1116.00 1188.00 1260.00 1882.00 1404.00 1476.00 1548.00 1620.00 1692.00 1764.00 1886.00 & Over
468.01 874.00 950.01 1026.01 1102.01 1178.01 1254.01 1880.01 1406.01 1482.01 1558.01 1634.01 1710.01 1786.01 1862.01 1988.01
494.00 19.00 874.00 950.00 1026.00 1102.00 1178.00 1254.00 1880.00 1406.00 1482.00 1558.00 1684.00 1710.00 1786.00 1862.00 1938.00 & Over
494.01 920.00 1000.01 1080.01 1160.01 1240.01 1820.01 1400.01 1480.01 1560.01 1640.01 1720.01 1800.01 1880.01 1960.01 2040.01
520.00 20.00 920.00 1000.00 1080.00 1160.00 1240.00 1820.00 1400.00 1480.00 1560.00 1640.00 1720.00 1800.00 1880.00 1960.00 2040.00 & Over
520.01 966.00 1050.01 1184.01 1218.01 1802.01 1886.01 1470.01 1554.01 1688.01 1722.01 1806.01 1890.01 1974.01 2058.01 2142.01
546.00 21.00 966.00 1050.00 1184.00 1218.00 1802.00 1886.00 1470.00 1654.00 1688.00 1722.00 1806.00 1890.00 1974.00 2058.00 2142.00 & Over
§46.01 1012.00 1100.01 1188.01 1276.01 1864.01 1452.01 1540.01 1628.01 1716.01 1804.01 1892.01 1980.01 2068.01 2156.01 2244.01
572.00 22.00 1012.00 1100.00 1188.00 1276.00 1864.00 1452.00 1540.00 1628.00 1716.00 1804.00 1892.00 1980.00 2068.00 2156.00 2244.00 & Over
§72.01 1058.00 1150.01 1242.01 1884.01 1426.01 1518.01 1610.01 1702.01 1794.01 1886.01 1978.01 2070.01 2162.01 2254.01 2846.01
598.00 28.00 1058.00 1150.00 1242.00 1884.00 1426.00 1518.00 1610.00 1702.00 1794.00 1886.00 1978.00 2070.00 2162.00 2254.00 2346.00 & Over
§98.01 1104.00 1200.01 1296.01 1892.01 1488.01 1584.01 1680.01 1776.01 1872.01 1968.01 2064.01 2160.0] 2256.01 2352.01 2448.01
624.00 24.00 1104.00 1200.00 1296.00 1892.00 1488.00 1584.00 1680.00 1776.00 1872.00 1968.00 2064.00 2160.00 2256.00 2352.00 2448.00 & Over
624.01 1150.00 1250.01 1850.01 1450.01 1550.01 1650.01 1750.01 1850.01 1950.01 2050.01 2150.01 2250.01 2350.01 2450.01 2550.01
650.00 25.00 1150.00 1250.00 1850.00 1450.00 1550.00 1650.00 1750.00 1850.00 1950.00 2050.00 2150.00 2250.00 2850.00 2450.00 2550.00 & Over
650.01 1196.00 1300.01 1404.01 1508.01 1612.01 1716.01 1820.01 1924.01 2028.01 2180.01 2236.01 2340.01 2440.01 2548.01 2652.01
676.00 26.00 1196.00 1800.00 1404.00 1508.00 1612.00 1716.00 1820.00 1924.00 2028.00 2182.00 2286.00 2840.00 2444.00 2548.00 2652.00 & Over
676.01 1242.00 1350.01 1458.01 1566.01 1674.01 1782.01 1890.01 1998.01 2106.01 2214.01 2822.01 2430.01 2588.01 2646.01 2754.01
702.00 27.00 1242.00 1350.00 1458.00 1566.00 1674.00 1782.00 1890.00 1998.00 2106.00 2214.00 2822.00 2430.00 2538.00 2646.00 2754.00 & Over
702.01 1288.00 1400.01 1512.01 1624.01 1786.01 1848.01 1960.01 2072.01 2184.01 2296.01 2408.01 2520.01 2682.01 2744.01 2856.01
728.00 28.00 1288.00 1400.00 1512.00 1624.00 1786.00 1848.00 1960.00 2072.00 2184.00 2296.00 2408.00 2520.00 2682.00 2744.00 2856.00 & Over
728.01 1834.00 1450.01 1566.01 1682.01 1798.01 1914.01 2080.01 2146.01 2262.01 2878.01 2494.01 2610.01 2726.01 2842.01 2958.01
764.00 29.00 1884.00 1450.00 1566.00 1682.00 1798.00 1914.00 2080.00 2146.00 2262.00 2878.00 2494.00 2610.00 2726.00 2842.00 2958.00 & Over

BENEFIT TABLE—Continued

884.01

1610.00

1750.01

1890.01 2030.01 2170.01 2810.01 2450.01 2590.01 2730.01 2870.01

910.00 85.00 1610.00 1750.00 1890.00 2080.00 2170.00 2810.00 2450.00 2590.00 2780.00 2870.00 8010.00 8150.00 3290.00 3480.00 3570.00

910.01

986.01

962.00 87.00

962.01

988.01

1014.01

1656.00 1800.01

1702.00

1850.01

1748.00 1900.01
988.00 88.00 1748.00 1900.00 2052.00 2204.00 2856.00 2508.00 2660.06 2812.00 2964.00 8116.00 8268.00 8420.00 8572.00 3724.00 8876.00

1794.00 1950.01 2106.01

1840.00

2000.01

1040.00 40.00 1840.00 2000.00 2160.00

1944.01

1998.01

2052.01

2088.01

2146.01 2294.01 2442.01 2590.01 2738.01 2886.01
1702.00 1850.00 1998.00 2146.00 2294.00 2442.00 2590.00 2788.00 2886.00 8084.00 8182.00 8330.00 3478.00 8626.00 8774.00

2204.01

Col. Col. Col. DIVISION D
A B 0)
Highest Weekly Quali: SC: RATION OF BENEPITS
Quarter Benefit fying 12 18 14 15 16 17 18 19 20 21 22 23 24 25 26
Earnings Amount Earnings Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks
754.01 1880.00 1500.01 1620.01 1740.01 1860.01 1980.01 2100.01 2220.01 2840.01 2460.01 2580.01 2700.01 2820.01 2940.01 3060.01
780.00 80.00 1880.00 1500.00 1620.00 1740.00 1860.00 1980.00 2100.00 2220.00 2840.00 2460.00 2580.00 2700.00 2820.00 2940.00 8060.00 & Over
780.01 1426.00 1550.01 1674.01 1798.01 1922.01 2046.01 2170.01 2294.01 2418.01 2542.01 2666.01 2790.01 2914.01 3088.01 3162.01
806.00 81.00 1426.00 1550.00 1674.00 1798.00 1922.00 2046.00 2170.00 2294.00 2418.00 2542.00 2666.00 2790.00 2914.00 8038.00 3162.00 & Over
806.01 1472.00 1600.01 1728.01 1856.01 1984.01 2112.01 2240.01 2368.01 2496.01 2624.01 2752.01 2880.01 3008.01 8186.01 3264.01
882.00 82.00 1472.00 1600.00 1728.00 1856.00 1984.00 2112.00 2240.00 2868.00 2496.00 2624.00 2752.00 2880.00 8008.00 8136.00 8264.00 & Over
882.01 1518.00 1650.01 1782.01 1914.01 2046.01 2178.01 2810.01 2442.01 2574.01 2706.01 2838.01 2970.01 3102.01 8234.01 3866.01
858.00 83.00 1518.00 1650.00 1782.00 1914.00 2046.00 2178.00 2810.00 2442.00 2574.00 2706.00 2838.00 2970.00 8102.00 8284.00 3366.00 & Over
858.01 1564.00 1700.01 1886.01 1972.01 2108.01 2244.01 2880.01 2516.01 2652.01 2788.01 2924.01 3060.01 8196.01 8332.01 3468.01
884.00 84.00 1564.00 1700.00 1836.00 1972.00 2108.00 2244.00 2880.00 2516.00 2652.00 2788.00 2924.00 8060.00 8196.00 8332.00 3468.00 & Over

8010.01 8150.01 8290.01 3480.01 3570.01

& Over

2282.01 2376.01 2520.01 2664.01 2808.01 2952.U1 8096.01 8240.01 3384.01 3528.01 3672.01
936.00 86.00 1656.00 1800.00 1944.00 2088.00 2232.00 2876.00 2520.00 2664.00 2808.00 2952.00 8096.00 8240.00 3384.00 3528.00 8672.00

2356.01

8034.01 8182.01 8330.01

2508.01 2660.01 2812.01 2964.01 8116.01 3268.01 3420.01

& Over

8478.01 8626.01 8774.01

3572.01

3724.01

& Over

3876.01
& Over

2262.01 2418.01 2574.01 2780.01 2886.01 8042.01 8198.01 8854.01 8510.01 8666.01 8822.01 3978.01
1014.00 89.00 1794.00 1950.00 2106.00 2262.00 2418.00 2574.00 2730.00 2886.00 3042.00 8198.00 8854.00 8510.00 8666.00 8822.00 8978.00

2160.01 2820.01 2480.01

2640.01 2800.01 2960.01 8120.01 8280.01 8440.01 8600.01 8760.01
2820.00 2480.00 2640.00 2800.00 2960.00 8120.00 8280.00 8440.00 8600.00 3760.00 8920.00 4080.00

& Over

8920.01 4080.01

& Over

1040.01

1886.00 2050.01 2214.01 2878.01 2542.01 2706.01 2870.01 8084.01 8198.01 8362.01 8526.01 3690.01 3854.01 4018.01 4182.01
1066.00 41.00 1886.00 2050.00 2214.00 2878.00 2542.00 2706.00 2870.00 8084.00 8198.00 8362.00 3526.00 8690.00 8854.00 4018.00 4182.00

& Over

1066.01
& Over

1982.00 2100.01 2268.01 2486.01 2604.01 2772.01 2940.01 8108.01 8276.01 8444.01 8612.01 3780.01

8948.01 4116.01 4284.01

42.00 1982.00 2100.00 2268.00 2486.00 2604.00 2772.00 2940.00 8108.00 8276.00 3444.00 8612.00 8780.00 8948.00 4116.00 4284.00

& Over

§ 60.1-48. Weekly benefit for unemployment.—Each eligible indi
vidual who is unemployed in any week shall be paid with respect to suc
week a benefit in an amount equal to his weekly benefit amount les
that part of the wages, if any, payable to him with respect to sucl
week which is in excess of ten dollars; provided, that where such exces:
is not a multiple of one dollar, such excess shall be computed to the nex
lowest multiple of one dollar.

§ 60.1-49. Benefit rights based on benefit year.—Benefit rights of in.
dividuals shall be based solely upon the benefit year as defined in § 60.1-8

§ 60.1-50. Benefits when wages irregular—If the remuneration
payable to an individual is not based upon a fixed period or duration of
time or if the individual’s wages are payable at irregular intervals or in
such manner as not to extend regularly over the period of employment,
the wages for any week or for any calendar quarter for the purpose
of computing an individual’s right to unemployment benefits only shall be
determined in such manner as may by regulation be prescribed. Such
regulations shall so far as possible, secure results reasonably similar
to those which would prevail if the individual’s wages were payable
at regular intervals.

§ 60.1-51. Maximum total benefit amounts.—On and after July first,
nineteen hundred sixty-four, the maximum total amount of benefits
payable to any individual during any benefit year shall be determined
from the “Benefit Table’ shown in § 60.1-47 but in no case shall such
maximum exceed twenty-six times such individual’s weekly benefit amount.
Such determination shall be based only upon wages earned in insured work
during such individual’s base period. The Commission shall maintain a
separate account for each individual who subsequent to January first,
nineteen hundred thirty-seven earns wages in insured work. After
the expiration of each calendar quarter the Commission shall credit each
individual’s account with the wages earned by him in insured work in
such calendar quarter.

60.1-52. Benefit eligibility conditions —An unemployed individual
shall be eligible to receive benefits with respect to any week only if the
Commission finds that:

(a) He has within his base period earned wages in employment for
employers equal to not less than the amount appearing in Column C of
the “Benefit Table” appearing in § 60.1-47 on the line which extends
through Division D on which in Column B of the “Benefit Table” appears
his weekly benefit amount.

(b) His total or partial unemployment is not due to a stoppage of
work which exists (1) because of a labor dispute at the factory, estab-
lishment, or other premises (including a vessel) at which he is or was last
employed, or (2) because of a labor dispute at a factory, establishment
or other premises (including a vessel) either within or without this State,
which (a) is owned or operated by the same employing unit which owns
or operates the premises at which he is or was last employed and (b)
supplies materials or services necessary to the continued and usual opera-
tion of the 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,
immediately before the commencement of the stoppage, there were mem.-
bers employed at the premises (including a vessel) at which the stoppage
eccurs, any of whom are participating in or financing or directly interestec
n the dispute.

Provided, that if in any case separate branches of work which art
commonly conducted as separate businesses In separate Premises are CUM-
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. Provided further, that mere
membership in a union, or the payment of regular dues to a bona fide
labor organization, shall not alone constitute financing a labor dispute.

(c) He is not receiving, has not received or is not seeking unem-
ployment benefits under an unemployment compensation law of any other
state or of the United States, provided, however, that 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 subsection shall
not apply.

(d) Heis not on a bona fide vacation.

(e) He has registered for work and thereafter has continued to
report at an employment office in accordance with such regulations as the
Commission may prescribe, except that the Commission may, by regula-
tion, waive or alter either or both of the requirements of this subsection
as to such types of cases or situations with respect to which it finds that
compliance with such requirements would be oppressive, or would be incon-
sistent with the purposes of this title.

(f) He has made a claim for benefits in accordance with such regu-
lations as the Commission may prescribe.

(zg) Heis able to work, and is available for work.

(h) He does not have payable to him remuneration equal to or in
excess of his weekly benefit amount in the form of a retirement pension,
annuity, or other retirement payment under any plan contributed to by
the most recent employer for whom he performed services during thirty
days, whether or not such days are consecutive; provided, if such re-
muneration is less than his weekly benefit amount, such remuneration
shall be treated as if it were wages in accordance with § 60.1-48; provided
further, that this section shall not apply to the receipt of any amount
under Title II of the Social Security Act.

(i) He has served a waiting period of one week during which he
was eligible for benefits under this section in all other respects, and has
not received benefits; except that only one waiting period week shall be
required of such individual within any benefit year.

§ 60.1-53. Determination as to seasonal employment and seasonal
employer.—Any employer who believes that employment in his industry
or any establishment, division or department thereof is seasonal may file
with the Commission a petition for a hearing and determination of such
matter. Upon the filing of such petition, the Commission, if it is of the
opinion that the petition states sufficient grounds therefor, shall, not less
than thirty days prior to the date fixed for the hearing, give written notice
of the time, place and purpose of such hearing. Such notice shall be
served by mailing two copies thereof to the petitioner, one copy of which
shall be posted by the petitioner at a conspicuous place at the factory
or establishment involved in the proceeding, and the petitioner shall make
a certification to the Commission not later than twenty days before the
date fixed for the hearing that such notice has been so posted. The Com-
mission may designate and appoint a special examiner to hold such hear-
ings and make a report with respect thereto, and upon the basis of such
report the Commission may make its determination.

If the Commission is of the opinion that such employer is operating
a seasonal industry in whole or in any separate division, establishment or
department, it shall determine such employer to be a seasonal employer
with respect to such industry as a whole, or any division, establishment
or department thereof as may be prescribed in such determination.

The Commission may, on its own motion, or upon the application of
the governing body of any political subdivision of the Commonwealth, i1n-
vestigate and determine whether an employer is a seasonal employer,
and in such cases the procedure shall be the same as though the employer
has filed a petition in the first instance. ;

§ 60.1-54. Industry which may be determined to be operated by
seasonal employer.—Any industry in whole or in any separate division,
establishment or department which, because of the seasonal nature of
its operations, it is customary to operate only during a regularly recur-
ring period or periods of not less than thirteen weeks nor more than forty
weeks within any calendar year, may be determined to be operated by a
seasonal employer. ; .

§ 60.1-55. When determination effective; revocation—Any determi-
nation made during the operating season of any employer shall not be-
come effective until the commencement of the next succeeding seasonal
operating period of such employer, and such determination may, after
thirty days’ notice in writing to the employer, by mailing the same to his
last known address, of the time, place and purpose of the hearing thereon,
be revoked by the Commission effective at any time after the ending
date of the most recent regular season as fixed by the original order of
determination.

§ 60.1-56. Notice to workers in seasonal employment.—Whenever
any employer is determined to be a seasonal employer, he shall at. all
times during his operating season post and maintain at each division,
establishment or department of his seasonal industry notices that the
individuals employed therein are performing service in seasonal employ-
ment for such seasonal employer. |

§ 60.1-57. Benefits for seasonal workers.—Notwithstanding any
other provisions of this title, no seasonal worker shall be paid benefits
except for unemployment occurring during the operating season deter-
mined for his base period seasonal employer.

§ 60.1-58. Disqualification for benefits —An individual shall be dis-
qualified for benefits, but only after having served a waiting period as
provided in § 60.1-52. .

(a) For any week benefits are claimed until he has performed serv-
ices for an employing unit during thirty days, whether or not such days
are consecutive, if the Commission finds such individual is unemployed
because he left work voluntarily without good cause.

(b) For any week benefits are claimed until he has performed serv-
ices for an employing unit during thirty days, whether or not such days
are consecutive, if the Commission finds such individual is unemployed
because he has been discharged for misconduct connected with his work.

(c) 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, and the disqualification shall commence
with the week in which such failure occurred, unless such failure occurred
during the waiting period in which event the disqualification shall com-
mence with the week following, and shall continue for the period of unem-
ployment next ensuing until] he has performed services for an employing
unit during thirty days, whether or not such days are consecutive.

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 the accessibility of the available work
from his residence.

Notwithstanding 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.

§ 60.1-59. Reciprocal arrangements with agencies of other states or
federal government.—(a) Transfer of benefit credits to other state
agency.—The Commission may enter into reciprocal arrangements with
appropriate and duly authorized agencies of other states or of the federal
government, or both, whereby an individual’s benefit credits duly de-
termined by the Commission under this chapter may, when he is claiming
benefits outside the Commonwealth, be transferred to the agency in the
state in which the claim is filed and be used by it as the basis for pay-
ments to be made by it to such individual on behalf of the Commission
but under the provisions applicable to individuals whose benefit credits
are earned, determined and paid out solely under the law administered
by such other state agency.

(b) Transfer of benefit credits to Commission.—Similarly, an in-
dividual’s benefit credits, duly determined under the law administered
by such other state agency may, when he is claiming within the Common-
wealth, be transferred to the Commission and be used by it as a basis
for payments to be made by it to such individual on behalf of such
other state agency but under the provisions applicable to individuals
hee alae credits are earned, determined and paid out solely under

s title.

(c) Reimbursement of other state agency.—The Commission shall
periodically reimburse such other state agency, up to the amount of
benefit credits thus transferred to it by the Commission for payments
actually made by such other state agency based on such transfers.

(d) Kemmbursement of Commission.—Similarly, such other state
agency shall periodically reimburse the Commission, for payments actually
made by it based on the benefit credits transferred to it by such other
state agency.

(e) Accounts to which payments chargeable-——Amounts paid under
such reciprocal arrangement as is authorized herein by another state
agency on behalf of the Commission shall, when reimbursed by the Com-
mission, be chargeable in every respect to the same accounts and in the
same amounts as if such benefits had been paid without regard to such
reciprocal arrangement.

(f) Benefit Account Fund.—Amounts paid under any such recipro-
cal arrangement by the Commission on behalf of another state agency
shall be chargeable to the Commission’s Benefit Account Fund and the
corresponding reimbursements shall be credited to the same account.

CHAPTER 4,
CLAIMS FOR BENEFITS.

§ 60.1-60. Filing.—Claims for benefits shall be made in accordance
with such regulations as the Commission may prescribe. Each employer
shall post and maintain printed statements of such regulations in places
readily accessible to individuals in his service and shall make available
to each such individual at the time he becomes unemployed, a printed
statement of such regulations. Such printed statements shall be supplied
by the Commission to each employer without cost to him.

§ 60.1-61. Determinations and decisions by deputy; appeals there-
from.—A representative designated by the Commission, and hereinafter
referred to as a deputy, shall promptly examine the claim and, on the
basis of the facts found by him, shall either determine whether or not such
claim is valid, and if valid, the week with respect to which benefits shall
commence, the weekly benefit amount payable and the maximum duration
thereof, or shall refer such claim or any question involved therein to any
appeal tribunal or to the Commission, which tribunal or Commission shall
make its determination with respect thereto in accordance with the
procedure described in § 60.1-62, except that in any case in which the pay-
ment or denial of benefits will be determined by the provision of
subsection (i) of § 60.1-52 the deputy shall promptly transmit his full
finding of fact with respect to that subsection to any appeal tribunal,
which tribunal shall make its determination with respect thereto in
accordance with the procedure described in § 60.1-62. —

Upon the filing of an initial claim for benefits, the Commission
should cause an informatory notice of such filing to be mailed to the most re-
cent employing unit of the claimant, but the failure to furnish such
notice shall not have any effect upon the claim for benefits.

Notice of determination upon a claim shall be promptly given to the
claimant by delivery thereof or by mailing such notice to the claimant’s
last known address. In addition, notice of any determination which in-
volves the application of the provisions of § 60.1-58 or 60.1-52 (b), together
with the reasons therefor, shall be promptly given in the same manner to
the most recent employing unit by whom the claimant was last employed;
provided that the Commission may dispense with the giving of notice of
any determination to any employing unit and such employing unit shall
not be entitled to such notice if it has failed to indicate prior to the
determination, as required by regulation promulgated by the Commission,
that the claimant may be ineligible or disqualified under any provision
of this title. The deputy shall promptly notify the claimant of any decision
made by him at any time which in any manner denies benefits to the
claimant for one or more weeks.

Unless the claimant or any such employing unit, within five calendar
days after the delivery of such notification, or within seven calendar days
after such notification was mailed to his last known address, or within ten
days after such notification was mailed to the last known address of an
interstate claimant, files an appeal from such determination or decision,
such determination or decision shall be final and benefits shall be paid
or denied in accordance therewith.

If an appeal is duly filed from any such determination or decision,
benefits with respect to the weeks involved in the appeal shall be paid
only after a final determination of the issue involved; provided, that if the
Commission affirms a decision of an appeal tribunal, allowing benefits,
such benefits shall be paid regardless of any appeal which may thereafter
be taken, except that should further appeal be taken benefits so paid shall
result in a benefit wage charge to the account of the employer under
§§ 60.1-70 to 60.1-89 only when and as of the date on which, as a result
of a further appeal, the courts finally determine that the Commission
should have awarded benefits to the claimant or claimants involved in
such appeal.

§ 60.1-62. Hearing and decision on appeal.—Appeals filed under
§ 60.1-61 shall be heard by an appeal tribunal appointed pursuant to
§ 60.1-68. Such appeal tribunal, after affording the claimant and any
other parties thereto reasonable opportunity for a fair hearing, shall have
jurisdiction to consider all issues with respect to the claim since the initial
filing thereof, and shall affirm, set aside, reverse, modify, or alter the find-
ings of fact and decision of the deputy, and may enter such order or
decision with respect to the claim since the initial filing thereof as such
appeal tribunal finds should have been entered; provided, however, that no
such order or decision shall affect benefits already paid except in accord-
ance with the provisions of § 60.1-132. The parties shall be duly notified of
such tribunal’s decision, together with its reasons therefor, which shall be
deemed to be the final decision of the Commission, unless within ten
days after the date of notification or mailing of such decision, further
appeal is initiated pursuant to § 60.1-64. Any such decision by an appeal
tribunal involving whether an employing unit constitutes an employer
or whether services performed for or in connection with the business of
an employing unit constitute employment for such employing unit from
which no appeal is initiated shall be conclusive in any subsequent judicial
proceedings involving liability for contributions by the Commission against
any employing unit which was a party to the proceedings had before
such appeal tribunal.

§ 60.1-63. Appeal tribunals.—To hear and decide disputed claims,
the Commission shall establish one or more impartial appeal tribunals
consisting in each case of.either a salaried examiner or a body consisting
of three members, one of whom shall be a salaried examiner, who shall
serve as chairman, one of whom shall be a representative of employers and
the other of whom shall be a representative of employees; each of the
latter two members shall serve at the pleasure of the Commission and be
paid a fee of not more than ten dollars per day of active service on such
tribunal plus necessary expenses. No person shall participate on behalf of
the Commission in any case in which he is an interested party. The Com-
mission may designate alternates to serve in the absence or disqualification
of any member of an appeal tribunal. The chairman shall act alone in the
absence or disqualification of any other member and his alternates. In no
case shall the hearings proceed unless the chairman of the appeal tribunal
is present.

§ 60.1-64. Commission review.—The Commission may on its own
motion affirm, modify, or set aside any decision of an appeal tribunal on
the basis of the evidence previously submitted in such case, or direct the
taking of additional evidence, or shall permit any of the parties to such
decision to initiate further appeals before it. The Commisson may remove
to itself or transfer to another appeal tribunal the proceedings on any
claim pending before an appeal tribunal. Any proceeding so removed to
the Commission shall be heard in accordance with the requirements of
§ 60.1-62. The Commission shall promptly notify the interested parties of
its findings and decision.

Any decision of the Commission, upon a hearing on appeal, shall
become final ten days after the date of notification or mailing thereof, and
judicial review thereof shall be permitted the claimant or any interested
party claiming to be aggrieved thereby. The Commission shall be deemed
to be a party to any judicial action involving any such decision, and shall
be represented in any such judicial action by the Attorney General. Any
such decision by the Commission involving whether an employing unit
constitutes an employer or whether services performed for or in connection
with business of an employing unit constitute employment for such em-
ploying unit from which no judicial review is had pursuant to § 60.1-67
shall be conclusive in any subsequent judicial proceedings involving liabil-
ity for contributions by the Commission against any employing unit which
was a party to the proceedings had before the Commission.

The Commissioner, appointed pursuant to § 60.1-31 shall have the
power to. designate a special examiner to hear appeals to the Commission
under this section, and may authorize and empower such special examiner
to decide any such appeal so heard, in which event the decision of such
special examiner shall be the final decision of the Commission under this
section, subject to judicial review under § 60.1-67.

_ § 60.1-65. Procedure generally.—The manner in which disputed
claims shall be presented, the reports thereon required from the claimant
and from employers, and the conduct of hearings and appeals before any
deputy, appeal tribunal or the Commission shall be in accordance with
regulations prescribed by the Commission for determining the rights of
the parties, whether or not such regulations conform to common law or
statutory rules of evidence and other technical rules of procedure. A full
and complete record shall be kept of all proceedings in connection with a
disputed claim. All testimony at any hearing upon a disputed claim shall
be recorded, but need not be transcribed unless the disputed claim is
further appealed.

§ 60.1-66. Witness fees.—Witnesses subpoenaed pursuant to this
chapter shall be allowed fees at a rate fixed by the Commission. Such fees
shall be deemed a part of the expense of administering this title.

§ 60.1-67. Judicial review. Within ten days after the decision of
the Commission upon a hearing pursuant to § 60.1-64 has become final, any
party aggrieved thereby may secure judicial review thereof by commencing
an action in the circuit court of the county or in the corporation or hustings
court of the city, or if the city has no corporation or hustings court, then
in the circuit court of the city, or if no circuit court, then in the circuit
court of the county in which such city is geographically located, in which
the individual who filed the claim was last employed, against the Commis-
sion for the review of its decision, in which action any other party to the
proceedings before the Commission shall be made a defendant. In such
action, a petition, which need not be verified, but which shall state the
grounds upon which a review is sought, shall be served upon a member of
the Commission or upon such person as the Commission may designate
and such service shall be deemed completed service on all parties, but there
shall be left with the party so served as many copies of the petition as there
are defendants and the Commission shall forthwith mail one such copy to
each such defendant. With its answer, the Commission shall certify and
file with the court all documents and papers and a transcript of all testi-
mony taken in the matter, together with its findings of fact and decision
therein. The Commission may also, in its discretion, certify to such court
questions of law involved in any decision by it. In any judicial proceedings
under this chapter, the findings of the Commission as to the facts, if sup-
ported by evidence and in the absence of fraud, shall be conclusive, and the
jurisdiction of such court shall be confined to questions of law. Such actions
and the questions so certified, shall be heard in a summary manner at the
earliest possible date. An appeal may be taken from the decision of such
court to the Supreme Court of Appeals in conformity with the general law
governing appeals in equity cases, and from any such decision involving
the provisions of §§ 60.1-52 or 60.1-58 or whether an employing unit con-
stitutes an employer or whether services performed for or in connection
with the business of an employing unit constitute employment for such
employing unit, the Supreme Court of Appeals shall have jurisdiction to
review such decision regardless of the amount involved in any claim for
benefits. It shall not be necessary, in any proceeding under this chapter,
to enter exceptions to the rulings of the Commission or an appeal tribunal,
and no bond shall be required upon an appeal to any court. Upon the final
determination of such judicial proceeding, the Commission shall enter an
order in accordance with such determination.

§ 60.1-68. Redetermination of claims.—Notwithstanding any other
provisions of this title, the Commission may, at any time within one year
from the date the deputy’s determination becomes final pursuant to § 60.1-
61, redetermine any claim decided by a deputy respecting which no appeal
was taken by the claimant from the determination of such deputy. Notice
of any such redetermination shall be given promptly to the interested
parties, and an appeal may be had from such redetermination within the
time and in the manner prescribed for an appeal from any original deter-
mination, and if no such appeal is filed such redetermination shall be final.
Any redetermination hereunder shall be limited to claims concerning which
an error in computation has occurred, or that wages of the claimant per-
tinent to such determination but not considered in connection therewith
have been newly discovered. oe -

§ 60.1-69. Board of Review.—The Commission, in its discretion, is
hereby authorized to appoint a Board of Review, consisting of three mem-
bers, one of whom shall be designated chairman, for a term of six years,
except that the terms of the members first taking office shall be two, four,
and six years, respectively, as designated by the Commission at the time
of the appointment, and except that vacancies shall be filled by appoint-
ment by the Commission for the unexpired term. During his term of
membership on the Board no member shall serve as an officer or committee
member of any political organization. The members of the Board shall be
paid a compensation to be determined by the Commission. The Commis-
sion shall furnish the Board such stenographic and clerical assistance as
the Board may require. All compensation of the members of the Board
and all necessary expenses for the operation thereof shall be paid out of the
administrative fund provided for in §§ 60.1-112 to 60.1-118. The Com-
mission may at any time, after notice and hearing, remove any member
for cause. The Commission may, after thirty days’ notice to the members
of the Board, and upon a finding that the Board is no longer needed, abolish
the same. The Board shall meet upon the call of the chairman and shall
have the same powers and perform the same functions vested in the Com-
mission in this title for review of decisions by an appeal tribunal, including
the power to administer oaths and affirmations, take depositions, certify to
official acts, and issue subpoenas to compel the attendance of witnesses and
the production of books, papers, correspondence, memoranda and other
records deemed necessary as evidence in connection with disputed claims.
The Board may hold its hearings in the county or city where the claimant
was last employed, except that hearings involving the provisions of sub-
section (b) of § 60.1-52 shall be held in the county or city where the
claimant was last employed, and when the same or substantially similar
evidence is relevant and material to matters in issue in claims by more
than one individual or in claims by a single individual with respect to two
or more weeks of unemployment, the same time and place for considering
each such claim may be fixed, hearings thereon jointly conducted, and a
single record of the proceedings made. The Commission may issue such
regulations as it deems necessary for the procedure of the Board in the
conduct of its hearings. During the time the Board is organized under
authority of the Commission, the Commission shall have no jurisdiction
under § 60.1-64. Any decision of the Board shall become final ten days
after the date of notification or mailing thereof and judicial review thereof
shall be permitted the claimant, the Commission or any interested party
claiming to be aggrieved thereby, and in any judicial action involving any
such decision the Commission shall be represented by the Attorney Gen-
eral. Any decision of the Board from which no judicial review is sought
within the time prescribed in § 60.1-67 shall be conclusive against any
party to the hearing before the Board and the Commission in any sub-
sequent judicial proceedings involving liability for contributions under

s title.

Within the time specified in § 60.1-67 the Commission, or any party
to the proceedings before the Board, may obtain judicial review thereof
by filing in the circuit court of the county or in the corporation court or
hustings court of the city, or if the city has no corporation court or hust-
ings court, then in the circuit court of the city, or if the city has no circuit
court, then in the circuit court of the county in which such city is geo-
graphically located, in which the individual who filed the claim was last
employed, in the State, a petition for review of such decision and in any
such proceeding any other party to the proceeding shall be made a party
respondent. The Commission shall be deemed to be a party to any such
proceeding. The petition need not be verified. A copy of such petition shall
be served upon the Commission and each party to the proceeding had
before the Board at least thirty days prior to the placing of the petition
upon the docket. The mailing of a copy of such petition to each party
thereto at his last known address shall be sufficient service thereof. The
Commission shall file along with its petition or answer a certified copy of
the record of the case, including all documents and papers and a transcript
of all testimony taken in the matter, together with the Board’s findings,
conclusions and decision therein. In any proceeding under this section the
findings of the Board as to the facts, if supported by the evidence and in
the absence of fraud, shall be conclusive and the jurisdiction of the court
shall be confined to questions of law. The court may order additional evi-
dence to be taken by the Board, which such additional evidence, findings of
fact or conclusions, together with the additional transcript of the record,
shall be certified by the chairman of the Board and filed by him with the
court. Such petition for review shall be heard in a summary manner and
shall have preference over all other cases on the docket, except cases in
which the Commonwealth is a party. An appeal may be taken from the
decision of such court to the Supreme Court of Appeals in conformity with
general law governing appeals in equity cases, and from any such decision
involving the provisions of §§ 60.1-52 or 60.1-58 or whether an employing
unit constitutes an employer or whether services performed for or in con-
nection with the business of an employing unit constitute employment for
such employing unit, the Supreme Court of Appeals shall have jurisdiction
to review such decision regardless of the amount involved in any claim for
benefits. It shall not be necessary, in any proceeding before the Board, to
enter exceptions to its ruling, and no bond shall be required upon any
appeal to any court. Upon the final determination of such judicial proceed-
ing, the Board shall enter an order in accordance with such determination.
A petition for judicial review shall operate as a supersedeas.

CHAPTER 5.
EMPLOYERS AND CONTRIBUTIONS.

Article 1.
General Provisions.

§ 60.1-70. Determination with respect to whether employing unit
is employer.—The Commission may, upon its own motion or upon appli-
cation of an employing unit, and after not less than ten days’ notice in
writing mailed to the last known address of such employing unit and an
opportunity for hearing, making findings of fact, and on the basis thereof,
determination with respect to whether an employing unit constitutes an
employer and whether services performed for or in connection with the
business of an employing unit constitute employment for such employing
unit. All testimony at any hearing pursuant to this section shall be re-
corded but need not be transcribed unless a petition for judicial review
from such determination is filed in the manner herein prescribed. At such
hearing the interests of the Commonwealth shall be represented by the
Attorney General.

§ 60.1-71. Judicial review of determination.—Judicial review of
any such determination may be had within thirty days after the mailing of
notice of such findings and determination to the employing unit or, in the
absence of mailing, within thirty days after the delivery of such notice
and determination, in any of the courts of the City of Richmond, as set
forth in § 17-145, except the Hustings Court of the City of Richmond. Part
Two. Such judicial review shall be commenced by the filing of a petition,
which need not be verified but which shall state the grounds upon which
a review is sought. Service of two copies of such petition upon the Commis-
sioner shall be deemed completed service and such petition shall be filed with
the clerk of the court within five days after service thereof. With its
answer the Commission shall certify and file with the court all documents
and papers and a transcript of all testimony taken in the matter, together
with its findings of fact and decision therein. In any judicial proceedings
under this article or Article 2 of this chapter, the findings of the Commis-
sion as to the facts, if supported by the evidence and in the absence of
fraud, shall be conclusive, and the jurisdiction of the court shall be con-
fined to questions of law. Such actions shall be given preference on the
docket over all other cases except cases to which the Commonwealth is a
party. An appeal may be taken from the decision of such court to the
Supreme Court of Appeals, in conformity with general law governing
appeals in equity cases, and without regard to the amount involved. In any
such proceedings for judicial review, the Commission shall be represented
by the Attorney General. A determination by the Commission from which
no judicial] review has been had shall be conclusive in any subsequent
judicial proceeding involving liability for contributions against the em-
ploying unit or its successor under the provisions of subsection (2) of
§ 60.1-12 and the second paragraph of § 60.1-96.

§ 60.1-72. How and when taxes payable.—Every employer shall, on
or before January thirty-first, nineteen hundred thirty-seven, or in the
event the time be extended for filing the return of the tax imposed by Title
IX of the Social Security Act for the taxable year nineteen hundred thirty-
six, then before the expiration of such extension, pay to the Commission
with respect to employment, as defined in § 60.1-14, during the year
beginning January first, nineteen hundred thirty-six, a tax equal to nine-
tenths of one per centum of wages paid and payable by him, regardless of
the time of payment, with respect to employment during the calendar year
nineteen hundred thirty-six.

It is expressly provided that, any other provision or provisions in this
title to the contrary notwithstanding, this title shall not be construed as
imposing upon any employer a tax with respect to employment during the
calendar year nineteen hundred thirty-six greater in amount than such
employer shall be entitled to have allowed as a credit upon the taxes im-
posed by the Social Security Act with respect to such employment; pro-
vided, however, that the foregoing shall not be construed as relieving any
employer from liability for any tax imposed by this title where there has
been a failure to obtain a credit on said federal tax due to any act or fault
of commission or omission on the part of the said employer.

On and after January first, nineteen hundred thirty-seven, taxes, as
hereinafter set forth in this and the succeeding article, shall accrue and
become payable by each employer for each calendar year in which he is
subject to this title, with respect to wages payable for employment, as
defined in § 60.1-14, occurring in such calendar year. Such taxes shall
become due and be paid by each employer to the Commission for the fund
in accordance with such regulations as the Commission may prescribe.

_ § 60.1-73. Requiring payroll and contribution reports and pay-
ment of taxes.—The Commission is hereby expressly authorized to require
filing of payroll and contribution reports and payment of the taxes afore-
said in monthly, quarterly, semiannual or annual payments as shall be
determined by the Commission, but the aggregate amount of taxes shall be
fully paid to the Commission on or before January thirty-first of each year
next succeeding the year with respect to employment during which year
such taxes are imposed, or in the event the time be extended for filing the
return of the taxes imposed by Title IX of the Social Security Act for the
year for which such taxes are imposed, then before the expiration of such
extension. ;

§ 60.1-74. Failure of employing unit to file reports.—If any employ-
ing unit fails to file with the Commission any report which the Commission
deems necessary for the effective administration of this title within thirty
days after the Commission requires the same by written notice mailed to
the last known address of such employing unit, the Commission may deter-
mine on the basis of such information as it may have whether such employ-
ing unit is an employer, unless such determination has already been made,
and may assess the amount of contribution due from such employer and
shall give written notice of such determination and assessment to such
employer. Such determination and assessment shall be final unless such
employer shall, within twenty days after the mailing to the employer at
his last known address or other service of the notice of such determination
and/or assessment, apply to the Commission for a review of such deter-
mination and assessment or unless the Commission shall, of its own motion,
set aside, reduce or increase the same.

§ 60.1-75. Amount of taxes; increase of rate——Each employer shall
pay taxes equal to the following percentages of wages payable by him with
respect to employment:

One and eight-tenths per centum with respect to employment
during the calendar year nineteen hundred thirty-seven.

Except as otherwise provided in § 60.1-78, two and seven-tenths
per centum with respect to employment during the calendar year nineteen
hundred thirty-eight and during each succeeding calendar year, after
December thirty-first, nineteen hundred thirty-nine, wages payable beyond
the last pay period in December shall be considered as wages earned and
payable in the first pay period of the succeeding year, and included in
reports required for the first reporting period of such year.

(3) If the federal unemployment tax act is at any time amended to
permit a higher maximum rate of credit against the federal tax now levied
under Section 3301 of the Internal Revenue Code, or that may hereafter be
levied under any subsequent amendment, or amendments thereto, than is
now permitted under Section 3302 of the Internal Revenue Code, to an
employer with respect to any state unemployment compensation law whose
standard contribution rate on payroll under such law is more than two and
seven-tenths per centum, in that event the standard contribution rate as to
all employers under this title shall, by Commission rule promulgated under
§ 60.1-35, be increased from two and seven-tenths per centum on wages to
that percentage on wages which corresponds to the higher maximum rate
of credit thus permitted against the federal unemployment tax; and such
increase shall become effective on the same date as such higher maximum
rate of credit becomes permissible under such federal amendment.

(4) If the federal unemployment tax act is at any time amended so
as to increase the rate of excise tax each employer shall pay with respect
to having individuals in his employ, the Commission may by rules promul-
gated under § 60.1-35, increase the rate of contributions under this title to
the rate which corresponds to the highest maximum rate of credit per-
mitted against such higher federal unemployment excise tax; and such
Increase shall become effective on the same date as such higher rate of
federal unemployment excise tax becomes effective.

§ 60.1-76. Use of collections in financing administrative expendi-
tures.—If section three hundred three (a) (5) of Title III of the Social
Security Act and Section 3304 (4) of the Internal Revenue Code are
amended to permit a State agency to use, in financing administrative ex-
penditures incurred in carrying out its employment security functions,
some part of the moneys collected or to be collected under the State unem-
ployment compensation law, in partial or complete substitution for grants
under said Title II, in that event this title shall, by Commission proclama-
tion and rules to be issued with the Governor’s approval, be modified in the
manner and to the extent and within the limits necessary to permit such
use by the Commission under this title; and such modifications shall be-
come effective on the same date as such use becomes permissible under such
federal amendments.

8 60.1-77. Taxes not deducted from wages.—Taxes imposed by this
title shall not be deducted, in whole or in part, from the wages of indi-
viduals in the employ of any employer.

§ 60.1-78. How fractional part of cent computed.—In the payment
of any such taxes, a fractional part of a cent shall be disregarded, unless it
amounts to one-half cent or more in which case it shall be increased to one

cent.
Article 2.
Computation of Contribution Rate.

§ 60.1-79. General provisions.—For each calendar year commenc-
ing after December thirty-first, nineteen hundred sixty, the contribution
rate of each employer, whose experience rating account has been charge-
able with benefit wages throughout the most recent twelve completed
calendar month period ending on the thirtieth day of June of the calendar
year immediately preceding the calendar year for which a contribution
rate is being determined, shall be computed as hereinafter provided. The
Commission shall notify each such employer of his contribution rate for
such calendar year not later than the thirty-first day of December imme-
diately preceding such year, but the failure of any such employer to receive
such notice shall not relieve him from liability for such contribution.

§ 60.1-80. Individual’s benefit wages.—(a) Effective July first,
nineteen hundred sixty-six, when in any benefit year an individual is paid
benefits equal to three times his weekly benefit amount his wages during
his base period shall be termed the individual’s “benefit wages.” If such
individual’s unemployment is caused by separation from an employer, such
individual’s “benefit wages” 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 employing unit from whom such
individual was separated, resulting in the current period of unemployment,
shall be the most recent employing unit for whom such individual has
performed services for remuneration during thirty days, whether or not
such days are consecutive. For the purposes of this article, “benefit wages”
shall include only the first four thousand three hundred sixty-eight
dollars of wages received by any one individual from all employers in such
individual’s base period.

(b) An individual’s “benefit wages” shall not be treated as though
they had been paid by an employer if such employer is deemed to have paid,
under this section, other “benefit wages” of such individual arising out of
the same separation from work.

(c) No “benefit wages’ shall be deemed to have been paid by any
employer of an individual whose separation from the work of such em-
ployer arose as a result of a violation of the law by such individual, which
violation led to confinement in any jail or prison, or by any employer of an
individual who voluntarily left employment in order to accept other em-
ployment, genuinely believing such employment to be permanent and when
such individual thereafter refused to accept an offer of the original work
when the new employment did not last as many as thirty days.

§ 60.1-81. Employer’s benefit wages.—Any employer’s benefit wages
for a given calendar year shall be the total of the “benefit wages” which,
pursuant to the provisions of § 60.1-80, are wages deemed to have been
paid by such employer.
Notwithstanding any other provisions of this title, any employer who
has been deemed to have paid benefit wages in accordance with the pro-
visions of this section and § 60.1-80 and who has reemployed during his
benefit year the claimant whose receipt of benefits caused the benefit wage
charge, may make application to the Commission not later than thirty
days following the day on which the Commission notifies the employer of
such benefit wage charge for a reduction in benefit wages as provided
herein.

If, upon the filing of such application, the Commission finds that such
claimant because of such reemployment received in benefits a total amount
aggregating not more than twenty-five per cent of his total potential bene-
fits within such benefit year, the employer’s benefit wages resulting from
such claimant’s previous employment shall be reduced by seventy-five per
cent; or, if the Commission finds that such claimant because of such re-
employment received in henefits an amount aggregating more than twenty-
five per cent but not more than fifty per cent of his total potential benefits,
the employer’s benefit wages resulting from such claimant’s previous em-
ployment shall be reduced by fifty per cent; or, if the Commission finds that
such claimant because of such reemployment received in benefits a total
amount aggregating more than fifty per cent but not more than seventy-
five per cent of his total potential benefits, the employer’s benefit wages
resulting from such claimant’s previous employment shall be reduced by
twenty-five per cent.

In computing an employer’s contribution rate for any calendar year a
reduction in benefit wages shall be used only in connection with the re-
employment of claimants whose benefit years ended no later than the
thirtieth day of June immediately preceding the calendar year for which
a contribution rate is being determined.

§ 60.1-82. Benefit wage ratio.—The “benefit wage ratio” of each
employer for a given calendar year shall be the percentage equal to the
employer’s benefit wages for the twelve consecutive calendar month period
ending on the thirtieth day of June immediately preceding that calendar
year, divided by the total of his payroll for the same period except that for
an employer whose account has been chargeable with benefit wages for
thirty-six or more consecutive completed calendar months, the “benefit
wage ratio” shall be the percentage equal to the employer’s benefit wages
for the most recent thirty-six consecutive completed calendar month period
ending on the thirtieth day of June immediately preceding that calendar
year, divided by the total of his payrolls for the same period, and for an
employer whose account has been chargeable with benefit wages for twenty-
four but less than thirty-six consecutive completed calendar months the
“benefit wage ratio” shall be the percentage equal to the employer’s benefit
wages for the most recent twenty-four consecutive completed calendar
month period ending on the thirtieth day of June immediately preceding
that calendar year divided by his payroll for the same period. The term
“payroll(s)” as used herein means the payroll on which contributions have
been paid on or before July thirty-first immediately following such June
thirtieth.

§ 60.1-83. State experience factor.—For any calendar year the
“State experience factor” shall be the total benefits paid from the fund
during the most recent thirty-six consecutive completed calendar month
period ending June 30 of the immediately preceding calendar year, less all
amounts credited to the fund in such period other than employer’s contri-
butions, divided by the total of the “benefit wages” of all individuals as
determined pursuant to § 60.1-80 during the same period. In such com-
putation any fraction shall be adjusted to the nearest multiple of one per
centum

§ 60.1-84. Contribution rate; table—Subject to the provision of
§ 60.1-85, 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, calculated to the nearest mul-
tiple of one-tenth of one per centum. If no percentage appearing in the
same line of the table is equal to such benefit wage ratio the next highest
percentage immediately to the right in the same line 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.
TABLE

When the

State
Experience Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col.
Factor is 1 2 8 4 5 6 7 8 9 10 11 12 18

If the employer's benefit wage ratio does not exceed:

1% or less 0.4% 0.8% 1.7% 8.8% 5.0% 6.7% 8.8% 10.0% 11.7%. 18.8% 15.0% 16.7% 18.8%
2 0.4 0.7 1.4 2.9 4.8 5.7 7.1 8.6 10.0 11.4 12.9 14.8 15.7
8 0.8 0.6 1.2 2.5 8.7 5.0 6.2 7.5 8.7 10.0 11.8 12.5 18.7
4 0.8 0.6 a oe | 2.2 8.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1 12.2
) 0.2 0.5 1.0 2.0 — 8.0 4.0 5.0 ‘ 6.0 7.0 8.0 9.0 10.0 11.0
6 0.2 0.5 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1 10.0
7 0.2 0.4 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3 9.2
8 0.2 0.4 0.8 1.5 2.8 3.1 8.8 4.6 5.4 6.2 6.9 7.7 8.5
9 0.2 0.4 0.7 1.4 2.1 2.9 8.6 4.3 5.0 5.7 6.4 7.1 7.9
10 0.2 0.8 0.7 1.8 2.0 2.7 8.8 4.0 4.7 5.3 6.0 6.7 7.8
11 0.2 0.8 0.6 1.2 1.9 2.5 8.1 8.7 4.4 5.0 5.6 6.2 6.9
12 0.1 0.8 0.6 1.2 1.8 2.4 2.9 8.5 4.1 4.7 5.8 5.9 6.5
18 0.1 0.3 0.6 1.1 1.7 2.2 2.8 8.3 8.9 4.4 5.0 5.6 6.1
14 0.1 0.8 0.5 1.1 1.6 2.1 2.6 8.2 3.7 4.2 4.7 5.8 5.8
15 0.1 0.2 0.5 1.0 1.5 2.0 2.5 3.0 8.5 4.0 4.5 5.0 5.5
16 0.1 0.2 0.5 1.0 1.4 1.9 2.4 2.9 3.8 8.8 4.3 4.8 §.2
17 0.1 0.2 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5 5.0
18 0.1 0.2 0.4 0.9 1.8 1.7 2.2 2.6 8.0 8.5 8.9 4.8 4.8
19 0.1 0.2 0.4 0.8 1.2 1.7 2.1 2.5 2.9 8.8 8.7 4.2 4.6
20 0.1 0.2 0.4 0.8 1.2 1.6 2.0 2.4 2.8 8.2 8.6 4.0 4.4
21 0.1 0.2 0.4 0.8 1.2 1.5 1.9 2.3 2.7 8.1 8.5 8.8 4.2
22 0.1 0.2 0.4 0.7 1.1 1.5 1.9 2.2 2.6 8.0 8.3 8.7 4.1
28 0.1 0.2 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 8.2 8.6 8.9
24 0.1 0.2 0.8 0.7 1.0 1.4 1.7 2.1 2.4 2.8 8.1 3.4 8.8
25 0.1 0.2 0.8 0.7 1.0 1.8 1.7 2.0 2.3 2.7 8.0 8.8 8.7

The employer’s contribution rate shall be:

0.1% 0.2% 0.8% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.83%
TABLE—Oontinued

Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col. Col.

14 15 16 17 18 19 20 21 22 28 24 25 26 27
1% or less 20.0% 321.7% 28.8% 25.0% 26.7% 28.8% 80.0% 81.79% 83.89% 85.0% 86.7% 88.8% 40.0% 41.7%
2 17.1 18.6 20.0 21.4 22.9 24.8 25.7 27.1 28.6 80.0 81.4 32.9 $4.3 85.7
8 15.0 16.2 17.5 18.7 20.0 21.2 22.5 28.8 25.0 26.2 27.5 28.7 80.0 81.2
4 18.8 14.4 15.6 16.7 17.8 18.9 20.0 21.2 22.2 23.3 24.4 25.6 26.7 27.8
5 12.0 18.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0
6 10.9 11.8 12.7 18.6 14.5 15.5 16.4 17.8 18.2 19.1 20.0 20.9 21.8 22.7
7 10.0 10.8 11.7 12.5 18.8 14.2 15.0 15.8 16.7 17.5 18.8 19.2 20.0 20.8
8 9.2 10.0 10.8 11.5 12.3 18.1 18.8 14.6 15.4 16.2 16.9 17.7 18.5 19.2
9 8.6 9.8 10.0 10.7 11.4 12.1 12.9 18.6 14.3 15.0 15.7 16.4 17.1 17.9
10 8.0 8.7 9.38 10.0 10.7 11.8 12.0 12.7 13.3 14.0 14.7 15.3 16.0 16.7
11 7.6 8.1 8.7 9.4 10.0 10.6 11.2 11.9 12.5 13.1 18.7 14.4 15.0 15.6
12 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8 12.4 12.9 13.5 14.1 14.7
13 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1 11.7 12.2 12.8 138.3 13.9
14 6.3 6.8 7.4 7.9 8.4 #,9 9.5 10.0 10.5 11.1 11.6 12.1 12.6 138.2
15 6.0 6.5 7.0 7.5 8.0 &.5 9.0 9.5 10.0 10.5 11.0 11.5 12.0 12.5
16 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5 10.0 10.5 11.0 11.4 11.9
17 §.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1 9.5 10.0 10.5 10.9 11.4
18 5.2 §.7 6.1 6.5 7.0 7.4 7.8 8.8 8.7 9.1 9.6 10.0 10.4 10.9
19 5.0 5.4 5.8 6.2 6.7 7.1 7.5 7.9 8.8 8.7 9.2 9.6 10.0 10.4
20 4.8 5.2 6.6 6.0 6.4 6.8 7.2 7.6 8.0 8.4 8.8 9.2 9.6 10.0
21 4.6 5.0 5.4 §.8 6.2 6.5 6.9 7.8 7.7 8.1 8.5 8.8 9.2 9.6
22 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4 7.8 8.1 8.5 8.9 9.3
28 4.8 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1 7.6 7.9 8.2 8.6 8.9
24 4.1 4.5 4.8 §.2 6.5 5.9 6.2 6.6 6.9 7.2 7.6 7.9 8.8 8.6
25 4.0 4.8 4.7 6.0 5.8 5.7 6.0 6.8 6.7 7.0 7.38 TT 8.0 8.3

1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7%
§ 60.1-85. Increase of contribution rate—As of the beginning of
the first day of July, nineteen hundred sixty-one, and as of the beginning
of the first day of July 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, shall be com-
pared with the average of taxable payrolls on which contributions were
paid during the preceding thirty-six calendar months.

If such balance is less than five per centum of the average of such
taxable payrolls an adjustment factor shall be added to the contribution
rate of each employer for the calendar year following such first day of J uly.

Such adjustment factor shall be equal to one-quarter of the difference,
calculated to the nearest one-tenth of one per centum, between such per-
centage balance and six per centum of the average of such taxable payrolls.
Such adjustment factor shall remain in effect throughout the entire calen-
dar year for which it is added.

No employer’s contribution rate under this section shall be increased
to a total of more than two and seven-tenths per centum.

§ 60.1-86. Decrease of contributions by application of credits.—As
of the beginning of the first day of July, nineteen hundred sixty-one, and
as of the beginning of the first day of July 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 treas-
ury of the United States, including amounts withdrawn therefrom but not
expended and including any amount in the clearing account without regard
to possible refunds, shall be compared with the average of taxable payrolls
on which contributions were paid during the preceding thirty-six calendar
months.

If such balance is as much as seven per centum but not as much as
seven and one-fourth per centum of the average of such taxable payrolls,
each employer who is assigned a contribution rate for the following calen-
dar year of less than two and seven-tenths per centum on the basis of his
and/or his predecessor’s experience shall be entitled to a credit of twenty
per centum of the contributions accruing and payable by him for each of
the ensuing four calendar quarters beginning the first day of January
following such first day of July.

If such balance is as much as seven and one-fourth per centum of the
average of such taxable payrolls each employer who is assigned a con-
tribution rate for the following calendar year of less than two and seven-
tenths per centum on the basis of his and/or his predecessor’s experience
shall be entitled to a credit of forty per centum of the contributions accru-
ing and payable by him for each of the ensuing four calendar quarters
beginning the first day of January following such first day of July.

Any credit so determined shall be applied by the Commission as a
payment and corresponding decrease in contributions accruing for such
ensuing four calendar quarters.

Notice in writing of the entitlement to a credit shall be given by the
Commission to each employer not later than the thirty-first day of Decem-
ber immediately preceding the year for which such credit is applicable,
and such notice shall be mailed to each employer at his last known address.

§ 60.1-87. Contribution rate defined——As used in this article the
term “contribution rate” means the tax or percentage of wages payable by
an employer with respect to employment.

§ 60.1-88. Employing unit acquiring business, etc., of another em-
ploying unit.—Wherever any employing unit in any manner succeeds to or
acquires the organization, trade, separate establishment or business, or
substantially all the assets thereof, (whether or not the succeeding or
acquiring unit was an “employing unit,” as that term is defined in
§ 60.1-18, prior to such acquisition) of another which at the time of such
acquisition was an employer subject to this title, and such predecessor
employing unit within sixty days after the Commission has notified the
successor employing unit of its right to request a waiver, has executed and
filed with the Commission on a form approved by the Commission together
with such information regarding the prior experience of the predecessor
as may be required by the Commission, a waiver relinquishing all rights to
prior experience for the purpose of obtaining a reduced rate and requesting
the Commission to permit such experience to inure to the benefit of the
successor employing unit, upon request of the successor employing unit
within the same sixty day period, the experience record for rate computa-
tion purposes of the predecessor shall thereupon be deemed the experience
record of the successor as of the first day of July of the calendar year in
which the acquisition occurred. Such successor, unless already an em-
ployer subject to this title, shall, during the remainder of the current
calendar year upon the filing of the waiver herein mentioned within the
period specified, be subject to the rate of taxation of the predecessor, but
if such successor is at the time of the acquisition an employer subject to
this title, such successor’s rate of tax to which it is then subject shall
remain the same until the next determination of rates under this chapter
for all employers.

Notwithstanding any other provisions of this section, if the required
forms and information concerning the acquisition are not received from
the successor and predecessor within the time prescribed herein, the ex-
perience record for rate computation purposes shall be deemed transferred
to the successor as of the first day of July of the calendar year in which
such forms and information are received.

This section shall apply only to acquisitions occurring on or after the
first day of January nineteen hundred sixty.

§ 60.1-89. Contribution rate of employer becoming such at certain
time.—Notwithstanding any other provisions of this chapter, the contri-
bution rate of any employer which first became an employer as of January
first, nineteen hundred forty, or January first, nineteen hundred forty-one,
with respect to whom during the thirty-six month period immediately
preceding the first day of any calendar quarter throughout which any
individual in his employ could have received benefits, if eligible, shall be
computed as provided in this chapter, provided, however, no contribution
rate of less than two and seven-tenths per centum shall be allowed any such
employer except upon wages earned in his employment subsequent to the
last day of such thirty-six month period.

§ 60.1-90. Reduced contribution rate permissible under federal
amendment.—Notwithstanding the preceding provisions of this chapter,
if Section 3303 of the Internal Revenue Code is amended so as to permit the
allowance of an additional credit under Section 3302 (b) of the Internal
Revenue Code to employers not otherwise eligible for a reduced rate by
reason of the lapse of insufficient time since first becoming subject to this
title, in that event the Commission, by a regulation promulgated under
§ 60.1-35, shall fix and determine the contribution rate of all such em-
ployers at such reduced rate as shall then be permissible under such federal
amendment.

§ 60.1-91. Where employer’s contributions are delinquent.—Not-
withstanding any other provisions of this chapter, if on July 31 of any
year the contributions or any portion thereof and/or the interest due there-
on for any previous quarter is delinquent and unpaid and has been delin-
quent and unpaid for a period of 90 days or more, the Commission may
thereafter issue a notice of delinquency demanding payment, and if the
amount due is not paid within 30 days after such notice is mailed to the
delinquent employer at his last known address, such delinquent employer’s
rate for the calendar year immediately following the calendar year in
which such notice is sent shall not be computed under the provisions of this

article.
Article 3.
. Collection of Contributions.

§ 60.1-92. Interest on past-due contributions.—Contributions un-
paid on the date on which they are due and payable, as prescribed by the
Commission pursuant to the provisions of § 60.1-72, shall bear interest at
the rate of one per centum per month from and after such date until pay-
ment plus accrued interest is received by the Commission. Interest col-
lected pursuant to this article shall, from July first, nineteen hundred
forty-six, be paid into the Special Unemployment Compensation Adminis-
tration Fund continued by § 60.1-119.

§ 60.1-93. Contributions which accrued while employer was in armed
forces.—No interest shall be assessed against or collected from any
employer upon any contributions which accrued against such employer
during the period of active service of such employer in the armed forces
of the United States. Any proof of such service satisfactory to the Com-
mission 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.

§ 60.1-94. Collection by civil action; other remedies; compromise
and adjustment.—If, after due notice, any employer defaults in any pay-
ment of contributions or interest thereon, the amount due shall be collected
by civil action in the name of the Commission, and the employer adjudged
in default shall pay the costs of such action. Civil actions brought under
this article to collect contributions or interest thereon from an employer
shall be heard by the court at the earliest possible date. In addition to the
foregoing remedy the Commission shall have such other remedies as are
available to the State Tax Commissioner and county and city treasurers
for the collection of taxes generally. The Commission is hereby authorized
to compromise, settle and adjust any tax or taxes assessed against any
employer where in the judgment of the Commission the best interests of
the Commonwealth of Virginia will be promoted or served thereby and
may in such cases accept in full settlement of the tax assessed an amount
less than that assessed.

§ 60.1-95. Injunction.—When an execution has been returned by an
officer unsatisfied, and the employer against whom the judgment has been
obtained on which the execution was issued continues in default of payment
of the contributions, or any portion thereof, covered by the execution, such
employer may be enjoined from operating and doing business in this State
until such contributions have been paid. The Circuit Court of the City of
Richmond shall have exclusive original jurisdiction to grant such injunc-
tion upon the complaint of the Commission. Notice of the time and place
when the application for the injunction will be made shall be served on the
employer, and a copy of the bill of complaint shall be served with the notice.

§ 60.1-96. Priorities under legal dissolutions or distributions.—In
the event of any distribution of an employer’s assets, contributions then or
thereafter due shall be a lien against such assets, prior to all claims of lien
and general creditors. Contributions accruing by reason of an employ-
ment for an employer who is a receiver, trustee or other fiduciary shall be
a lien against all the assets in the custody or control of such receiver,
trustee or other fiduciary, prior and paramount to all other claims of lien
and general creditors. Nothing in this article shall be construed in deroga-
tion of any prior lien of the Commonwealth or any of its political sub-
divisions now existing or hereafter created by law, nor any mortgage,
deed of trust or other lien duly perfected prior to the date the contributions
or any part thereof first accrued, provided that no such lien in favor of the
Commonwealth or any of its subdivisions, nor any mortgage, deed of trust
or other lien shall in any case be preferred, paramount or prior to the lien
for contributions due by any such receiver, trustee or other fiduciary upon
payrolls earned in the employment of such receiver, trustee or other
fiduciary.

The contributions or tax imposed by this chapter shall be a lien upon
the assets of the business of any employer subject to the provisions hereof
who shall lease, transfer or sell out his business, or shall cease to do busi-
ness and such employer shall be required, by the next reporting date as
prescribed by the Commission, to file with the Commission all reports and
pay all contributions due with respect to wages payable for employment
up to the date of such lease, transfer, sale or cessation of the business and
such employer’s successor in business shall be required to withhold suffi-
cient of the purchase money to cover the amount of the contributions due
and unpaid until such time as the former owner or employer shall produce
a receipt from the Commission showing that the contributions have been
paid, or a certificate that no contributions are due. If the purchaser of a
business or successor of such employer shall fail to withhold purchase
money or any money due to such employer in consideration of a lease or
other transfer and the contributions shall be due and unpaid after the next
reporting date, as above set forth, such successor shall be personally liable
to the extent of the assets of the business so acquired for the payment of the
contributions accrued and unpaid on account of the operation of the busi-
ness by the former owner or employer. Whenever the purchaser or succes-
sor of such employer shall file with the Commission a written request for a
statement showing the amount of tax, if any, due by such employer, unless
such statement is furnished to such purchaser or successor of such em-
ployer within ninety days from the date such written request was filed,
such purchaser or successor shall not be liable for any tax or taxes due by
such employer, and the lien created by this section shall thereupon be
released and discharged.

§ 60.1-97. Refunds.—If not later than two years after the date on
which any contributions or interest thereon are paid, an employing unit
which has paid such contributions or interest thereon shall make appli-
cation for adjustment thereof in connection with subsequent contribution
payments, or for a refund thereof because such adjustment cannot be
made, and the Commission shall determine that such contributions or
interest or any portion thereof was erroneously collected, the Commission
shall allow such employing unit to make an adjustment thereof, without
interest, in connection with subsequent contribution payments by him, or
if such adjustment cannot be made the Commission shall refund the
amount, without interest, from the fund. For like cause and within the
same period, adjustment or refund may be so made on the Commission’s
own initiative.

In any case where the Commission finds that any employing unit has
erroneously paid to this State contributions or interest upon wages earned
by individuals in employment in another state, or under the provisions of
the Federal Railroad Unemployment Insurance Act, refund or adjustment
thereof shall be made, without interest, and without regard to the due date
thereof, upon satisfactory proof to the Commission that payment of such
contributions or interest has been made to such other jurisdiction.

In any case where the Commission finds that an instrumentality of the
United States has paid to this State contributions or interest upon wages
for any year with respect to which this State is not certified by the Sec-
retary of Labor of the United States under Section 3304 of the Internal
Revenue Code, refund thereof shall be made to such instrumentality, with-
out interest, and without regard to the date of payment.
§ 60.1-98. Period of coverage generally.—Any employing unit which
is or becomes an employer subject to this title within any calendar year
shall be subject to this title during the whole of such calendar year. _

§ 60.1-99. Termination of coverage.—Except as otherwise provided
in this section and § 60.1-100, an employing unit shall cease to be an em-
ployer subject to this title as of the first day of January of any calendar year,
only if it files with the Commission, prior to the second day of February of
such year, a written application for termination of coverage and the Com-
mission finds that there were no twenty different days, each day being in a
different week within the preceding calendar year, within which such
employing unit employed four or more individuals in employment subject
to this title. For the purpose of this section, the two or more employing
units mentioned in subsections (3) or (4) of § 60.1-12 shall be treated
as a single employing unit. ..

On and after January first, nineteen hundred forty, the provisions: of
this section shall not apply to any employing unit which is an organization
exempt om income tax under Sections 501 and 502 of the Internal Rev-
enue Code.

Any employing unit which is an employer at the end of any calendar
year solely by acquisition during such year as provided in subsection (2)
of § 60.1-12 shall cease to be an employer subject to this title as of January
first of the succeeding calendar year without the filing of the written
application required of all other employers, provided the Commission finds
that there were no twenty different days, each day being in a different
week within the preceding calendar year, within which such employing
unit and its predecessors in title, treated as a single employing unit, em-
ployed four or more individuals subject to this title.

After December thirty-first, nineteen hundred forty-five, whenever
any employer shall, during any completed calendar year, fail to be subject
to the payment of contributions solely because no individual has earned
wages from such employer during such calendar year, the Commission
may, after not less than thirty days’ notice in writing mailed to such
employer at his last known address of its intention so to do, cause such
employer to cease to be an employer subject to this title as of the first day
of January of the calendar year in which such notice is given.

§ 60.1-100. Election as to coverage.Any employing unit, not
otherwise subject to this title, which files with the Commission its written
election to become an employer subject hereto for not less than two calen-
dar years, shall, with the written approval of such election by the Commis-
sion, become an employer subject hereto to the same extent as all other
employers, as of January first of the calendar year for which such election
is approved, and shall cease to be subject hereto as of January first of any
calendar year subsequent to such two calendar years, if prior to the second
day of the next succeeding February, it has filed with the Commission a
written notice to that effect; provided, however, that the Commission may,
on its own motion, and after ten days’ written notice mailed to such em-
ploying unit at its last known address, without regard to the two year
calendar period, revoke such written approval of such election and, as of
the date of such revocation, such employing unit shall cease to be an
employer.

Any employing unit for which services that do not constitute employ-
ment as defined in this title are performed, may file with the Commission
a written election that all such services performed by individuals in its
employ in one or more distinct establishments or places of business shall
be deemed to constitute employment for all the purposes of this title for
not less than two calendar years. Upon the written approval of such elec-

tion by the Commission, such services shall be deemed to constitute em-
ployment subject to this title from and after the date stated in such
approval. Such services shall cease to be deemed employment subject
thereto as of January first of any calendar year subsequent to such two
calendar years, only if at least thirty days prior to such first day of Janu-
ary such employing unit has filed with the Commission a written notice to
that effect.
CHAPTER 7.

EMPLOYMENT SERVICE.

§ 60.1-101. Virginia State Employment Service.—All rights, pow-
ers and duties formerly vested in the Department of Labor and Industry,
the former Free Employment Bureau of the Department, and in the Com-
missioner of Labor, with respect to the establishment, maintenance and
operation of free employment offices in the State, and formerly transferred
to and vested in the Commission, are continued in the Commission which
shall possess, exercise and perform the same through a division known as
the Virginia State Employment Service. The Commission through the
division shall establish and maintain free public employment offices in such
number and in such places as may be necessary for the proper adminis-
tration of this title.

§ 60.1-102. Cooperation with United States Employment Service.—
The provisions of an act passed by Congress and approved on June sixth,
nineteen hundred thirty-three, entitled “An act to provide for the
establishment of a national employment system and for cooperation with
the states in the promotion of such system, and for other purposes,” having
heretofore been accepted by and on behalf of this State, the Commission
through the Virginia State Employment Service, is designated as the State
agency and vested with all powers necessary to cooperate with the United
States Employment Service in accordance with the terms and conditions
expressed in such act of Congress.

§ 60.1-103. Cooperation and agreements with federal agencies.—
The Commission may cooperate with or enter into agreements with the
Railroad Retirement Board, or any other agency of the United States
charged with the administration of an unemployment compensation law,
with respect to the maintenance and use of free employment service facili-

ies.

§ 60.1-104. Financing.—The State Treasurer is authorized to re-
ceive all grants of money apportioned to this State under the act of Con-
gress referred to in § 60.1-102. All such funds so received shall be paid
into the separate employment service account in the Unemployment Com-
pensation Administration Fund, and are hereby specifically appropriated
to the Commission for the purpose or purposes for which they are granted
unto this State. ,

As a part of any such agreement as is mentioned in § 60.1-103 the
Commission may accept moneys, services or quarters as a contribution to
the emplovment service account.

§ 60.1-105. Act continued in effect.—Chapter 18 of the Acts of
1933, approved September 2, 1933, providing for cooperation between the
Commonwealth and the United States Employment Service is, subject to
the provisions of this chapter, continued in effect.

CHAPTER 8.
FUNDS.
Article 1.

Unemployment Compensation Fund.

§ 60.1-106. Fund continued; accounts maintained.—The special
fund established in the State treasury and known as the Unemployment
Compensation Fund is continued. The Comptroller shall maintain with
the fund two separate accounts: (1) a clearing account, and (2) a benefit
account.

§ 60.1-107. Clearing account; payment to credit of federal unem-
ployment trust fund.—All contributions and other moneys required by this
title to be paid to the Unemployment Compensation Fund and collected by
the Commission, and any interest or earnings upon any moneys or prop-
erty belonging to the fund shall, immediately upon collection, be paid into
the State treasury and credited to the clearing account. Any interest col-
lected on contributions from July first, nineteen hundred forty-six, shall
be paid into the Special Unemployment Compensation Administration
Fund continued by § 60.1-119. Refunds, except for interest collected from
July first, nineteen hundred forty-six, payable pursuant to § 60.1-97 may
be paid from the clearing account. After clearance thereof, all other
moneys in the clearing account shall immediately be paid over to the
Secretary of the Treasury of the United States, to the credit of the unem-
ployment trust fund established by the Social Security Act, to be held for
the State upon the terms and conditions provided in the Social Security

§ 60.1-108. Requisitions from federal unemployment trust fund.—
Moneys shall be requisitioned from this State’s account in the unemploy-
ment trust fund solely for the payment of benefits and in accordance with
regulations prescribed by the Commission, except that money credited to
this State’s account pursuant to § 903 of the Social Security Act, as
amended, shall be used exclusively as provided in § 60.1-111. The Commis-
sion shall, from time to time, requisition from the unemployment trust
fund such amounts, not exceeding the amount standing to its credit therein,
as it deems necessary for the payment of benefits for a reasonable future
period. Upon receipt thereof, the same shall be paid into the State treasury
to the credit of the benefit account, and shall be used solely to pay the
benefits provided for in this title. Any balance of moneys requisitioned
from the unemployment trust fund which remains unclaimed or unpaid in
the benefit account after the expiration of the period for which such sums
were requisitioned shall either be deducted from estimates for, and may be
utilized for the payment of, benefits during succeeding periods, or, in the
discretion of the Commission, shall be paid over to the Secretary of the
Treasury of the United States, as provided in § 60.1-107. All benefits
shall be paid through public employment offices provided for in this title.

§ 60.1-109. Moneys appropriated to Commission.—All moneys paid
into the State treasury and credited to the Unemployment Compensation
Fund are hereby appropriated to the Commission for the purposes herein-
above set forth.

§ 60.1-110. Disbursements by State Treasurer upon warrants of
Comptroller.—All payments and disbursements from the Unemployment
Compensation Fund shall be made by the State Treasurer upon warrants of
the Comptroller issued upon vouchers signed by the Commissioner or by
such other person or persons as the Commission may designate for such
purpose.

§ 60.1-111. Requisition or use of money credited to State in unem-
ployment trust fund.—(1) Money credited to the account of this State in
the unemployment trust fund by the Secretary of the Treasury of the
United States of America pursuant to § 903 of the Social Security Act may
not be requisitioned from this State’s account or used except for the pay-
ment of benefits and for the payment of expenses incurred for the adminis-
tration of this act. Such money may be requisitioned pursuant to § 60.1-
108 for the payment of benefits. Such money may also be requisitioned and
used for the payment of expenses incurred for the administration of this
act but only pursuant to a specified appropriation by the General Assembly
and only if the expenses are incurred and the money requisitioned after
the enactment of an appropriation law which: ;

(a) Specifies the purpose for which such money is appropriated and
the amount appropriated therefor; ;

Limits the period within which such money may be obligated
to a period ending not more than two years after the date of the enactment
of the appropriation law; and ;

(c) Limits the amount which may be obligated during any twelve-
month period beginning on July 1 and ending on the next June 30 to an
amount which does not exceed the amount by which (i) the aggregate of
the amount credited to the account of this State pursuant to § 903 of the
Social Security Act during the same twelve-month period and the four
preceding twelve-month periods, exceeds (ii) the aggregate of the amounts
obligated for administration and paid out for benefits and charged against
the amounts credited to the account of this State pursuant to such section
during such five twelve-month periods.

) Amounts credited to this State’s account in the unemployment
trust fund under § 903 of the Social Security Act which are obligated for
administration or paid out for benefits shall be charged against equivalent
amounts which were first credited and which are not already so charged;
except that no amount obligated for administration during a twelve-month
period specified herein may be charged against any amount credited during
such a twelve-month period earlier than the fourth preceding such period.

(3) Money requisitioned as provided herein for the payment of ex-
penses of administration shall be deposited in the Unemployment Com-
pensation Administration Fund, but, until expended, shall remain a part
of the unemployment trust fund. The Commission shall maintain a sepa-
rate record of the deposit, obligation, expenditure and return of funds so

deposited.
Article 2.

Unemployment Compensation Administration Fund.

§ 60.1-112. Fund continued; available to Commission.—The special
fund in the State treasury known as the Unemployment Compensation
Administration Fund is continued. All moneys which are deposited or
paid into this fund are hereby appropriated and made available to the
Commission.

§ 60.1-113. Moneys constituting fund.—The fund shall consist of
all moneys appropriated by this State, and all moneys received from the
United States of America, or any agency thereof, including the
United States Department of Labor, the Railroad Retirement Board, and
the United States Employment Service, or from any other source, for the
purpose declared in § 60.1-114. Notwithstanding any provision of this
article, all moneys requisitioned and deposited in this fund pursuant to the
provisions of § 60.1-111 (3) shall remain part of the unemployment trust
Sa and shall be used only in accordance with the conditions specified in

1-111.

§ 60.1-114. Expenditures solely for cost of administration.—All
moneys in this fund shall be expended solely for the purpose of defraying
the cost of the administration of this title and for no other purpose what-
soever.

All moneys received by the Commission pursuant to the provisions of
section three hundred two of Title III of the Social Security Act, as
amended, shall be expended solely for the purposes and in the amounts
found necessary by the Secretary of Labor of the United States for the
proper and efficient administration of this title.

§ 60.1-115. Replacing funds lost or expended for unnecessary pur-
poses._—_The Commission is authorized and directed to replace in the
Unemployment Compensation Administration Fund, within a reasonable
time, out of any funds appropriated by the General Assembly for such
purpose, any moneys received by the Commission pursuant to the pro-
visions of section three hundred two of Title III of the Social Security
Act, as amended, which because of any action or contingency, are lost or
are expended for purposes other than, or in amounts in excess of those
found necessary by the Secretary of Labor of the United States for the
proper administration of this title. The Commission is directed to report
to the Governor in accordance with the provisions of § 2.1-54 the amount
necessary to make such replacement to the Unemployment Compensation
Administration Fund, and the Governor shall include in the budget re-
ported to the General Assembly and in the tentative budget bill the amount
necessary to be appropriated for such purposes.

§ 60.1-116. Special employment service account.—A special employ-
ment service account shall be maintained as a part of the Unemployment
Compensation Administration Fund for the purpose of maintaining the
public employment offices established pursuant to § 60.1-101, and for the
purpose of cooperating with the United States Employment Service.

§ 60.1-117. Disbursements by State Treasurer upon warrants of
Comptroller.—All payments and disbursements from the Unemployment
Compensation Administration Fund shall be made by the State Treasurer
upon warrants of the Comptroller issued upon vouchers signed by some
member of the Commission designated by the Commission for such pur-
pose, or by such other person or persons as the Commission may designate
for such purpose.

§ 60.1-118. Expenses incurred by Auditor of Public Accounts,
Comptroller and State Treasurer.—All expenses incurred by the Auditor
of Public Accounts in auditing the books, records and accounts of the Com-
mission and in rendering other services to the Commission and all expense
incurred by the Comptroller and the State Treasurer in performing the
services required by this title, may be treated as administrative expenses
of the Commission and accordingly paid by the Commission.

Article 3.

Special Unemployment Compensation Administration Fund.

§ 60.1-119. Fund continued; interest and penalties paid into fund.—
The special fund in the State treasury known as the Special Unemploy-
ment Compensation Administration Fund is continued. All interest and
penalties, regardless of when the same became payable, collected from
employers under the provisions of this title, shall be paid into this fund.

§ 60.1-120. Proper expenditures from fund.—No part of the Special
Unemployment Compensation Administration Fund shall be expended or
available for expenditure in lieu of federal funds made available to the
Commission for the administration of this title. Such fund shall be used
by the Commission for the payment of costs and charges of administration
which are found by the Commission not to be proper and valid charges
payable out of any funds in the Unemployment Compensation Administra-
tion Fund received from any source. Refunds of interest, allowable under
§ 60.1-97, shall be made from this special fund, provided such interest was
deposited in such fund.

§ 60.1-121. Disbursements by State Treasurer upon warrants of
Comptroller.—All payments and disbursements from the Special Unem-
ployment Compensation Administration Fund shall be made by the State
Treasurer upon warrants of the Comptroller issued upon vouchers signed
by the Commissioner, or such other person as the Commissioner may desig-
nate for such purpose.

§ 60.1-122. Moneys in fund continuously available to Commission.—
The moneys in the Special Unemployment Compensation Administration
Fund shall be continuously available to the Commission for expenditure in
accordance with the provisions of this article.
8 60.1-123. Waiver of rights void.—Any agreement by an indi-
vidual to waive, release or commute his rights to benefits or any other
rights under this title shall be void. Any agreement by any individual In
the employ of any person or concern to pay all or any portion of an employ-
er’s contributions, required under this title from such employer, shall be
void. No employer shall directly or indirectly make or require or accept
any deduction from wages to finance the employer’s contributions required
from him, or require or accept any waiver of any right hereunder by any
individual in his employ. Any employer or officer or agent of any employer
who violates any provision of this section shall, for each offense, be guilty
of a misdemeanor and upon conviction thereof shall be punished accord-
ingly.

§ 60.1-124. Limitation of fees.—No individual claiming benefits
shall be charged fees of any kind in any proceeding under this title by the
Commission or its representatives. Any individual claiming benefits in
any proceeding before the Commission or a court may be represented by
counsel or other duly authorized agent; but no such counsel or agent shall
either charge or receive for such services more than an amount approved
by the Commission. Any person who violates any provision of this section
shall, for each such offense, be guilty of a misdemeanor and upon convic-
tion thereof be punished accordingly.

§ 60.1-125. No assignment of benefits; exemptions.—Any assign-
ment, pledge or encumbrance of any right to benefits which are or may
become due or payable under this title shall be void; and such rights to
benefits shall be exempt from levy, execution, attachment or any other
remedy whatsoever provided for the collection of debt; and benefits re-
ceived by any individual, so long as they are not mingled with other funds
of the recipient, shall be exempt from any remedy whatsoever for the col-
lection of all debts except debts incurred for necessaries furnished to such
individual or his spouse or dependents during the time when such indi-
vidual was unemployed. Any waiver of any exemption provided for in
this section shall be void.

CHAPTER 10.

REPRESENTATION IN COURT.

§ 60.1-126. Civil action to enforce title—In any civil action to en-
force the provisions of this title the Commission and the State may be
represented by the Attorney General.

§ 60.1-127. Criminal cases.—All criminal actions for violation of
any provision of this title, or of any rules or regulations issued pursuant
thereto, shall be prosecuted by the attorney for the Commonwealth of the
county or city in which the offense, or a part thereof, was committed. If,
in the opinion of the Commission, in any case, the prosecution should be
conducted by the Attorney General, the Attorney General, upon request of
the Commission, shall have authority to conduct or supervise such prose-
cution.

§ 60.1-128. Assistants to Attorney General or special counsel.—
Where in this title any duty is required to be performed or any service to
be rendered by the Attorney General, it may be performed or rendered by
him through assistants or special counsel employed by the Commission
upon the recommendation of the Attorney General. For the purpose of
enabling the Attorney General to perform the duties required of him
under this title and other duties required by law to be performed by him
for the Commission, he is hereby authorized to appoint one or more assist-
ants, and to require of them the performance of such duties as he may
assign to them. The compensation of the assistants shall be fixed by the
Attorney General, with the approval of the Governor, and, together with
their proper expenses incurred in the performance of their duties, shall be
chargeable as administrative expense of the Commission and paid in the
manner in which the compensation and expenses of employees of the
Commission are paid.

CHAPTER 11.

VIOLATIONS, PENALTIES AND LIABILITIES.

§ 60.1-129. False statements, etc., to obtain or increase benefits.—
Whoever makes a false statement or representation knowing it to be false
or knowingly fails to disclose a material fact, to obtain or increase any
benefit or other payment under this title, or the unemployment compen-
sation act of any other state, either for himself or for any other person,
shall be guilty of a misdemeanor and on conviction thereof shall be
punished accordingly. Each such false statement or representation or
failure to disclose a material fact shall constitute a separate offense.

§ 60.1-130. False statements, etc., by employing units; failure to
furnish reports, etc.—Any employing unit or any officer or agent of an
employing unit or any other person who makes a false statement or repre-
sentation knowing it to be false, or who knowingly fails to disclose a
material fact, to prevent or reduce the payment of benefits to any indi-
vidual entitled thereto, or to avoid becoming or remaining subject hereto
or to avoid or reduce any contribution or other payment required from an
employing unit under this title, or who willfully fails or refuses to furnish
any reports required hereunder or to produce or permit the inspection or
copying of records as required hereunder, shall be guilty of a misdemeanor
and upon conviction thereof shall be punished accordingly. Each such
false statement or representation or failure to disclose a material fact, and
each day of such failure or refusal shall constitute a separate offense.

§ 60.1-131. Violation of title or rule or regulation.—Any person
who shall willfully violate any provision of this title or any valid rule or
regulation thereunder, the violation of which is made unlawful or the
observance of which is required under the terms of this title, and for which
a penalty is neither prescribed herein nor provided by any other appli-
cable statute, shall be guilty of a misdemeanor and upon conviction thereof
shall be punished accordingly. Each day such violation continues shall be
deemed to be a separate offense.

§ 60.1-132. Receiving benefits to which not entitled.—Any person
who has received any sum as benefits under this title to which he was not
entitled shall, in the discretion of the Commission, be liable to repay such
sum to the Commission for the fund or to have such sum deducted from
any future benefits payable to him under this title.

In any case in which under this section a claimant is liable to repay to
the Commission any sum for the fund, such sum shall be collectible without
interest by civil action in the name of the Commission.

§ 60.1-133. Receiving back pay after reinstatement.—Whenever
the Commission finds that a discharged employee has received back pay at
his customary wage rate from his employer after reinstatement such em-
ployee shall, in the discretion of the Commission, be liable to repay the
benefits, if any, paid to such person during the time he was discharged or
pare a benefits deducted from any future benefits payable to him under
this title.

§ 60.1-134. Deprivation of further benefits—Any person who has
been finally convicted under this chapter shall be deprived of any further
benefits for the one year period next ensuing after the date the offense was
committed.

8. All acts and parts of acts, all sections of the Code of Virginia, and
all provisions of municipal charters inconsistent with the provisions of
this act are, except as otherwise provided, repealed to the extent of such
inconsistency.

The repeal of Title 60 effective as of October 1, 1968, shall not affect
any act or offense done or committed, or any penalty or forfeiture incurred,
or any right established, accrued or accruing on or before such date, or any
prosecution, suit or action pending on that date. Except as in this act
otherwise provided, neither the repeal of Title 60 of the Code of Virginia
nor the enactment of Title 60.1 shall apply to offenses committed prior to
October 1, 1968, and prosecutions for such offenses shall be governed by
the prior law, which is continued in effect for that purpose. For the pur-
poses of this act, an offense was committed prior to October 1, 1968, if any
of the essential elements of the offense occurred prior thereto.

5. Whenever in Title 60.1 any of the conditions, requirements, provisions
or contents of any section, article or chapter of Title 60, as such title existed
prior to October 1, 1968, are transferred in the same or in modified form
to a new section, article or chapter of Title 60.1, and whenever any such
former section, article or chapter of Title 60 is given a new number in
Title 60.1, all references to any such former section, article or chapter of
Title 60 appearing elsewhere in the Code of Virginia than in Title 60.1
shall be construed to apply to the new or renumbered section, article or
chapter containing such conditions, requirements, provisions or contents
or portions thereof.

6. It is the intention of the General Assembly that this act shall be
liberally construed to effect the purposes set out herein, and if any clause,
sentence, paragraph or section of this act shall ever be declared unconstitu-
tional, it shall be deemed severable, and the remainder of this act shall
continue in full force and effect.

7. This act shall become effective on October 1, 1968.