Computation of Tax Rate

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 4 of the Code of Virginia, titled “Computation of Tax Rate.” It is part of Chapter 5 “Taxation”, which is part of Title 60.2 “Unemployment Compensation”. It contains 20 laws.

It’s comprised of the following 20 sections.

§ 60.2-525 Statement of employer's benefit charges and taxes
§ 60.2-526 General provisions
§ 60.2-527 Tax rate of certain foreign contractors
§ 60.2-528 Individual benefit charges
§ 60.2-528.1 Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information
§ 60.2-529 Employer's benefit charges
§ 60.2-530 Benefit ratio
§ 60.2-531 Experience rating tax; table
§ 60.2-532 Pool cost charges
§ 60.2-533 Fund balance factor
§ 60.2-534 Tax rate defined
§ 60.2-535 Employing unit acquiring business, etc., of another employing unit
§ 60.2-536 Review of decision under § 60.2-535
§ 60.2-536.1 Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates
§ 60.2-536.2 Advisory opinion by the Commission
§ 60.2-536.3 Violations; penalties
§ 60.2-536.4 Interpretation
§ 60.2-536.5 Definitions
§ 60.2-537 Reduced tax rate permissible under federal amendment
§ 60.2-538 Where employer's taxes are delinquent