CHAPTER 9

An Act to amend and reenact §§ 60-22 as amended, 60-42 as amended,
60-46 as amended, and 60-68 as amended of the Code of Virginia,
and to amend the Code of Virginia by adding a new section, numbered
60-62.1, the amended sections relating to supplemental unemployment
benefits, weekly benefit amount, benefit eligibility conditions and the
mew section relating to limitation on assessment of unemployment

taxes.
[S 10]
Approved February 7, 1968

Be it enacted by the General Assembly of Virginia:

1. That §§ 60-22 as amended, 60-42 as amended, 60-46 as amended
and 60-68 as amended, of the Code of Virginia be amended and reenacted
and that the Code of Virginia be amended by adding a new section, num-
bered 60-62.1, the amended and new sections being as follows:

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

(1) Subsequent to the thirty-first day of December, nineteen 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 indi-
vidual by such employer with respect to employment in this Commonwealth
or any other state. If an employer (hereinafter referred to as successor
employer) during any calendar year acquires substantially all of the prop-
erty used in a trade or business of another employer (hereinafter referred
to as a predecessor), or used in a separate unit of a trade or business of a
predecessor, and immediately after the acquisition employs in his trade or
business an individual who immediately prior to the acquisition was em-
ployed 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 employ-
ment equal to three thousand dollars is payable by the successor to such
individual during such calendar year, any remuneration (other than re-
muneration referred to in the succeeding paragraphs 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 considered 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 depend-
ents under a plan or system established by an employer which makes pro-
visions for his employees generally (or for his employees generally and
their dependents) 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-
tion expenses in connection with sickness or accident disability, or (d)
death, or (e) unemployment benefits under any private plan financed tn
whole or in part by an employer.

(3) The payment by an employer (without deduction from the re-
muneration 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;

(5) Any payment on account of sickness or accident disability, or
medical or hospitalization expenses in connection with the 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, how-
ever, that this subsection shall be applicable only with respect to remunera-
tion 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
noah work for the employer in the period for which such payment is
made.

§ 60-42. With respect to all claims filed on or after July first, nine-
teen hundred and sixty-*etght, an eligible individual’s weekly “benefit
amount” shall be the amount appearing in Column B in the “Benefit Table’’
in this section on the line on which in Column A of such table, there
appears the total wages for insured work earned by such individual in
that quarter of his base period in which such total wages were highest.
With respect to all claims filed prior to July first, nineteen hundred and
sixty-*eight, an eligible individual’s weekly “benefit amount” shall be com-
puted under the provisions of this section in force on the date such claim
was filed.
BENEFIT TABLE
Le ess eS
DIVISION D

Col. Col. Col. =
A B C DURATION OF BENEFITS

Highest Weekly Quali-

Quarter Benefit fying 12 13 14 15 16 17 18 19 20 21 22 2% 24 25 26
Earnings Amount Earnings Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks
180.00 720.00 792.01 864.01 936.01 1008.01 1080.01 1152.01 1224.01 1296.01 1364.01 1449.01 1512.01 1584.01 1656.01 1728.01
468.00 18.00 720,00 792.00 864.00 936.00 1008.00 1080.00 1152.00 1224.00 1296.00 1368.00 1440.00 1512.00 1584.00 1656.00 1728.60 & Over
468.01 760.00 836.01 912.01 988.01 1064.01 1140.01 1216.01 1292.01 1368.01 1444.01 1520.01 1596.01 1672.01 1748.01 1824.01
494.00 19.00 760.00 836.00 912.60 988.00 1064.00 1140.00 1216.00 1292.00 1368.00 1444.00 1520.00 1596.00 1672.00 1748.00 1824.00 & Over
494.01 800.60 880.01 960.01. 1040.01 1120.01 1200.01 1280.01 1360.01 1440.01 1520.01 1600.01 1680.01 1760.01 1840.01 1920.01
520.00 20.00 800.00 880.00 960.00 1040.00 4120.00 1200.00 1280.00 1360.00 1440.00 1520.00 1600.00 1680.00 1760.00 1840.00 1929.00 & Over
520.01 840.00 924.01 1008.01 1092.01 1176.01 1260.01 1344.01 1428.01 1512.01 1596.01 1680.01 1764.01 1848.01 1932.01 2016.01
546.00 21.00 840.00 924.00 1008.00 1092.00 1176.00 1260.00 1344.00 1428.00 1512.00 1596.00 1680.00 1764.00 1848.00 1932.00 2016.00 & Over
546.01 880.00 968.01 1056.01 1144.01 1232.01 1320.01 1408.01 1496.01 1584.01 1672.01 1760.0L 1848.01 1936.01 2024.01 2112.01
572.00 22.00 880.00 968.60 1056.00 1144.00 1232.00 1320.00 1408.00 1496.00 1584.00 1672.00 1760.00 1848.00 1936.00 2024.00 2112.00 & Over
572.01 920.00 1012.01 1104.01 1196.01 1288.01 1380.01 1472.01 1564.01 1656.01 1748.01 1840.01 1932.01 2024.01 2116.01 2203.01
598.00 23.00 920.00 1012.00 1104.00 1196.00 1288.09 1380.00 1472.00 1564.60 1656.00 1748.00 1840.00 1932.00 2024.00 2116.00 2208.00 & Over
598.01 960.00 1056.01 1152.01 1248.01 1344.02 1440.01 1536.01 1632.01 1728.01 1824.01 1920.01 2016.01 2112.01 2208.01 2304.01
624.00 24.00 960.00 1056.00 1152.00 1248.00 1344.00 1440.00 1536.00 1632.00 1728.00 1824.00 1920.00 2016.00 2112.00 2208.00 2304.00 & Over
624.01 1000.00 1100.01 1200.01 1300.01 1400.01 1500.01 1600.01 1700.01 1800.01 1900.01 2000.01 2100.01 2200.01 2300.01 2400.01
650.60 25.00 1000.00 1100.00 1200.00 1300.00 1400.00 1500.00 1600.00 1700.00 1800.00 1900.00 2000.00 2100.00 2200.00 2300.¢0 2400.00 & Over
650,01 1040.00 1144.01 1248.01 1352.01 1456.01 1560.01 1664.01 1768.01 1872.01 1976.01 2089,01 2184.01 2288.01 2392.01 2496.01
676.00 26.00 1040.00 1144.00 1248.00 1352.00 1456.00 1560.00 1664.00 1768.00 1872.00 1976.00 2080.00 2184.00 2288.00 2392.00 2496.00 & Over
676.01 1080.00 1188.01 1296.01 1404.01 1512.01 1620.01 1728.01 1836.01 1944.01 2052.01 2160.01 2268.01 2376.01 2484.01 2592.01
702.00 27.00 1080.00 1188.00 1296.00 1404.00 1512.00 1620.00 1728.00 1836.00 1944.00 2052.00 2160.00 2268.00 2376.00 2484.00 2592.00 & Over
702.01 1120.00 1232.01 1344.01 1456.01 1568.01 1680.01 1792.01 1964.01 2016.01 2128.01 2240.01 2352.01 2464.01 2576.01 2688.01
728,00 28.00 1120.00 1232.00 1344.00 1456.00 1568.00 1680.00 1792.00 1904.00 2016.00 2128.00 2240.00 2352.00 2464.00 2576.00 2688.00 & Over
723.01 1160.00 1276.01 1392.01 1508.01 1624.01 1740.01 1856.01 1972.01 2088.01 2204.01 2320.01 2436.01 2852.01 2668.01 2784.01
754.00 29.00 1160.00 1276.00 1392.00 1508.00 1624.00 1740.00 1856.00 1972.00 2088.00 2204.00 2320.00 2436.00 2552.00 2668.00 2784.00 & Over
754.01 1200.00 1820.01 1440.01 1560.01 1680.01 1800.01 1920.61 2040.01 2160.01 2280.01 2400.01 2520.01 2640.01 2760.01 2880.01
780.00 30.00 1200.00 1320.00 1440.00 1560.00 1680.00 1800.00 1920.00 2040.00 2160.00 2280.00 2400.00 2520.00 2640.00 2760.00 2880.00 & Over
780.01 1240.00 1364.01 1488.01 1612.01 1736.01 1860.01 1984.01 2108.01 2232.01 2356.01 2480.01 2604.01 2728.01 2852.01 2976.01
806.00 31.00 1240.00 1364.00 1488.00 1612.00 1736.00 1860.00 1984.00 2108.00 2232.00 2356.00 2480.00 2604.00 2728.00 2852.00 2976.00 & Over
806.01 1280.00 1408.01 1536.01 1664.01 1792.01 1920.01 2048.01 2176.01 2304.01 2432.01 2560.01 2688.01 2816.01 2944.01 3072.01
832.00 32.00 1280.00 1408.00 1536.00 1664.00 1792.00 1920.00 2048.00 2176.00 2304.00 2432.00 2560.00 2688.00 2816.00 2944.00 3072.00 & Over
832.01 1320.00 1452.01 1584.01 1716.01 1848.01 1980.01 2112.01 2244.01 2376.01 2508.01 2640.01 2772.01 2904.01 3036.01 3168.01
853.00 33.00 1320.00 1452.00 1584.00 1716.00 1848.00 1980.00 2112.00 2244.00 2376.00 2508.00 2640.00 2772.00 2904.00 3036.00 3168.00 & Over
853.01 1360.00 1496.01 1632.01 1768.01 1904.01 2040.01 2176.61 2312.01 2448.01 258401 2720.01 2856.01 2992.01 3128.01 3264.01
884.00 34.00 1360.00 1496.60 1632.00 1768.00 1904.00 2040.00 2176.00 2312.00 2448.00 2584.00 2720.00 2856.00 2992.90 3128.00 3264.00 & Over
884.01 1400.00 1540.01 1680.01 1820.01 1960.01 2100.01 2240.01 2330.01 2520.01 2660.01 2800.01 2940.01 3080.01 8220.01 3360.01
910.00 35.00 1400.00 1540.00 1680.00 1820.00 1960.00 2100.00 2240.00 2380.00 2520.00 2660.00 2800.00 2940.00 3080.00 3220.00 3360.00 & Over
910.01 1440.00 1584.61 1728.01 1872.01 2016.01 2160.01 2304.01 2448.01 2592.01 2736.01 2880.01 3024.01 3168.01 3312.01 3456.01
936.00 36.00 1440.00 1584.00 1728.00 1872.00 2016.00 2160.00 2304.00 2448.00 2592.00 2736.00 2880.00 3024.00 3168.00 3312.00 3456.00 & iver
936.01 1480.00 1628.01 1776.01 1924.01 2072.01 2220.01 2368.01 2516.01 2664.01 2812.01 2960.01 3108.01 3256.01 3404.01 3552 01
962.u0 87.00 1480.00 1628.00 1776.00 1924.00 2072.00 2220.00 2368.00 2516.00 2664.00 2812.00 2960.00 3108.00 3256.00 3404.00 3552.00 & Over

Col.
A

Highest Weekly
Benefit
Earnings Amount Earnings

Quarter

962.01

938.00

988.01
1014.00
1014.01
1040.00
1040.01
1066.00
1066.01
1092.00

1092.01
1118.00

1118.01
1144.09
1144.01
1170.00
1170.01
1196.00
1196.01
1222.00
1222.01
& Over

Col.
B

38.00
39.00
40.00
41.00
42.00
43,00
44.00
45.00
46.00
47.00

48.00

Col.

C .
Quali-
fying
1520.00
1560.00
1600.00
1640.00
1680.00
1720.00
1760.00

1800.00

BENEFIT TABLE—Continued
DIVISION D
DURATION OF BENEFITS

12 13 14 15 16 17 18 19 20 21 22 23 24 25 26
Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks Weeks
1520.00 1672.01 1824.01 1976.01 2128.01 2280.01 2432.01 2584.01 2736.01 2888.01 8040.01 3192.01 3344.01 3496.01 3648.0]
1672.00 1824.00 1976.00 2128.00 2280.00 2432.00 2584.00 2736.00 2888.00 3040.00 3192.00 3344.00 3496.00 3648.00 & Over
1560.G0 1716.01 1872.01 2028.01 2184.01 2340.01 2496.01 2652.01 2808.01 2964.01 3120.01 3276.01 3432.01 3588.01 3744.01
1716.00 1872.00 2028.00 2184.00 2340.00 2496.00 2652.00 2808.00 2964.00 3120.00 3276.00 8482.00 8588.00 3744.00 & Over
1600.00 1760.01 1920.01 2080.01 2240.01 2400.01 2560.01 2720.01 2880.01 8040.01 3200.01 3360.01 3520.01 3680.01 3840.01
1760.00 1920.00 2080.00 2240.00 2400.00 2560.00 2720.00 2880.00 3040.00 3200.00 8360.00 3520.00 3680.00 8840.00 & Over
1640.00 1804.01 1968.01 2132.01 2296.01 2460.01 2624.01 2788.01 2952.01 3116.01 3280.01 3444.01 3608.01 3772.01 3936.01
1804.00 1968.00 2132.00 2296.00 2460.00 2624.00 2788.00 2952.00 3116.00 3280.00 3444.00 3608.00 8772.00 3936.60 & Over
1680.00 1848.01 2016.01 2184.01 2352.01 2520.01 2688.01 2856.01 3024.01 3192.01 3360.01 3528.01 3696.01 8864.01 4032.01
1848.00 2016.00 2184.00 2352.00 2520.00 2688.00 2856.00 3024.00 3192.00 3360.00 3528.00 3696.00 3864.00 4032.00 & Over
1720.00 1892.01 2064.01 2236.01 2408.01 2580.01 2752.01 2924.01 3096.01 3268.01 3440.01 3612.01 3784.01 3956.01 4128.01
1892.00 2064.00 2236.00 2408.00 2580.00 2752.00 2924.00 3096.00 3268.00 3440.00 3612.00 3784.00 3956.00 4128.00 & Over
1760.00 1936.01 2112.01 2288.01 2464.01 2640.01 2816.01 2992.01 3168.01 3344.01 3520.01 3696.01 3872.01 4048.01 4224.01
1936.00 2112.00 2288.00 2464.00 2640.00 2816.00 2992.00 3168.00 3344.00 3520.00 3696.00 3872.00 4048.00 4224.00 & Over
1800.00 1980.01 2160.01 2340.01 2520.01 2700.01 2880.01 3060.01 3240.01 8420.01 3600.01 3780.01 3960.01 4140.01 4320.01
1980.00 2160.00 2340.00 2520.00 2700.00 2880.00 8060.00 3240.00 3420.00 3600.00 3780.00 3960.00 4140.00 4320.00 & Over
1840.00 2024.01 2208.01 2392.01 2576.01 2760.01 2944.01 3128.01 3312.01] 3496.01 3630.01 3864.0L 4048.01 4232.01 4416.01
1840.00 2024.00 2208.00 2392.00 2576.00 2760.00 2944.00 3128.00 3312.00 3496.00 3680.00 $864.00 4048.00 4232.00 4416.00 & Over
1880.00 2068.01 2256.01 2444.01 2632.0L 2820.01 3008.01 3196.01 3384.01 3572.01 3760.01 3948.01 4136.01 4824.02 4512.01
1880.00 2068.00 2256.00 2444.00 2632.00 2820.00 3008.00 3196.00 3384.00 8572.00 8760.00 8948.00 4136.00 4324.00 4512.00 & Over
1920.00 2112.01 2304.01 2496.01 2688.01 2880.01 3072.01 3264.01 3456.01 3648.01 3840.01 4032.01 4224.01 4416.01 4608.01
1920.00 2112.00 2304.00 2496.00 2688.00 2880.00 3072.00 3264.00 8456.00 3648.00 3840.00 4032.00 4224.00 4416.00 4608.00 & Over
§ 60-46. An unemployed individual shall be eligible to receive bene-
fits with respect to any week only if the Commission finds that:

(a) 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
inconsistent with the purposes of this title.

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

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

(d) 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.

(e) 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 § 60-42 on the line which extends through
Division D on which in Column B of the “Benefit Table” appears his
weekly benefit amount, such wages to be earned in not less than two
quarters.

(f) 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.

(zg) He is not on a bona fide vacation.

(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 remun-
eration is less than his weekly benefit amount, such remuneration shall be
treated as if it were wages in accordance with § 60-43; provided further,
that this section shall not apply to the receipt of any amount under Title
II of the Social Security Act.

(1) His total or partial unemployment is not due to a stoppage of
work which exists (1) because of a labor dispute at the factory, establish-
ment, or other premises (including a vessel) at which he is or was last em-
ployed, 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
operation 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
occurs, any of whom are participating in or financing or directly interested
in the dispute.

Provided, that if in any case separate branches of work which
are commonly conducted as separate businesses in separate premises are
conducted in separate departments of the same premises, each such de-

partment shall, for the purposes of this subsection, be deemed to be

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
ispute.

§ 60-62.1. No suit or proceeding for the purpose of establishing
liability for contributions under this chapter may be begun with respect
to any period occurring more than three years prior to the first day of
January of the year within which such suit or proceeding is instituted;
provided, that this section shall not apply in any case of willful attempt
in any manner to defeat or evade the payment of any contributions becom-
ing due under this chapter; provided, further, that a proceeding shall be
deemed to have been instituted or begun upon the date of issuance of an
order by the Commission directing a hearing to be held to determine
liability or non-liability, under this chapter of an employing unit, or upon
the date notice of the establishment of liability is mailed by certified mail
to the last known address of the employing unit; provided, further, that
the order or notice mentioned herein shall be deemed to have been issued
on the date such order or notice is mailed by certified mail to the last
known address of the employing unit.

§ 60-68. (a) Effective July first, nineteen hundred sixty-*eight,
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 consecu-
tive. For the purposes of this article, “benefit wages” shall include only
the first four thousand * seven hundred and four dollars of wages received
by any one individual from all employers in such individual’s base period.

( 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 an
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 Jed to confinement in any jail or prison, or by any employer of
an individual who voluntarily left employment in order to accept other
employment, 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.

2. This act shall be effective July 1, 1968.