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Virginia Unemployment Insurance Posters

August 28th, 2006 Posted by Emily

Not all employing units in Virginia are subject to the taxing provisions of the unemployment compensation law. Coverage (tax liability) is determined by the number of workers employed, the duration and nature of services performed, and the amount of wages paid for services in employment. Once the liability conditions are met for your type of employment, you are required to report the total payroll for the entire year, by quarter, and pay the appropriate amount of taxes.

Employers shall post and maintain in a place readily accessible to employees all Virginia Unemployment Insurance posters. Also, if an employer is later determined not liable, the Virginia Unemployment Insurance posters must be removed.

If you are other than an agricultural, domestic, or nonprofit employing unit, you are liable if you have one or more employees who work for any portion of a day in twenty different weeks in a calendar year or if your total gross payroll for any calendar quarter is $1,500 or more.

If you are an agricultural employing unit, you are liable if you employ ten or more workers for some portion of a day in twenty different weeks during a calendar year or if you have a payroll of $20,000 or more in a quarter. Either the farm operator or the crew leader can be the employer.

If you are a domestic service employing unit, you are liable if you paid wages of $1,000 or more in a quarter. The following occupations are usually considered as domestic service in private households. Inside Workers: cooks, laundresses, maids, sitters, butlers, personal secretaries, managers of personal affairs, companions, porters, and nurses. Outside Workers: gardeners, caretakers, chauffeurs, and other maintenance workers. Registered Nurses (RN) and Licensed Practical Nurses (LPN) are generally exempted from coverage.

Employing units that are not subject to the taxing provisions of the law may submit an application for voluntary election of coverage to the Virginia Employment Commission. If the Commission approves the application, the employing unit becomes liable for at least two full calendar years and is bound by the laws and regulations in the same manner as other covered employers. This also includes the displaying of Virginia Unemployment Insurance posters. The election will be approved beginning with the current year.