{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/51.1-806.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/51.1-806.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/51.1-806.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/51.1-806.html"}],"law_id":367196,"edition_id":2,"section_id":367196,"structure_id":52318,"section_number":"51.1-806","catch_line":"Reimbursement by Commonwealth for portion of employer contribution on account of certain officers and employees","history":"1958, c. 368, \u00a7 51-114.2; 1960, c. 486; 1966, c. 174; 1990, c. 832.","full_text":"Any county or city operating a local retirement system which does not participate in the Virginia Retirement System and which defines as “compensation” the full compensation payable or fees earnable by its county and city treasurer, attorney for the Commonwealth, commissioner of the revenue, clerk of court, sheriff, and a deputy or employee of any such officer may be reimbursed for a portion of the employer contribution paid on behalf of any such officer, deputy, or employee. In such cases, the political subdivision shall, at least biennially, submit to the Compensation Board information required by the Board’s actuary for computing, at the expense of the employing political subdivision, the employer contribution rate that would be applicable if all such officers, deputies, or employees thereof were members of the Virginia Retirement System. The Retirement Board shall compute the employer contribution rate on the assumption that no service prior to the computation date was creditable, and no assets were allocable to such members. The political subdivision shall be reimbursed by the Compensation Board on the basis on which the Commonwealth pays the salaries of such officer, deputy, or employee or shares, or would share, in the excess fees from the office.\n\n","order_by":null,"text":{"0":{"id":1367194,"text":"Any county or city operating a local retirement system which does not participate in the Virginia Retirement System and which defines as “compensation” the full compensation payable or fees earnable by its county and city treasurer, attorney for the Commonwealth, commissioner of the revenue, clerk of court, sheriff, and a deputy or employee of any such officer may be reimbursed for a portion of the employer contribution paid on behalf of any such officer, deputy, or employee. In such cases, the political subdivision shall, at least biennially, submit to the Compensation Board information required by the Board’s actuary for computing, at the expense of the employing political subdivision, the employer contribution rate that would be applicable if all such officers, deputies, or employees thereof were members of the Virginia Retirement System. The Retirement Board shall compute the employer contribution rate on the assumption that no service prior to the computation date was creditable, and no assets were allocable to such members. The political subdivision shall be reimbursed by the Compensation Board on the basis on which the Commonwealth pays the salaries of such officer, deputy, or employee or shares, or would share, in the excess fees from the office.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52318,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":52317,"metadata":{"child_laws":8,"child_structures":0},"date_created":"2026-08-02 02:57:34","date_modified":"2026-08-02 12:34:35","permalink":{"id":1463283,"object_type":"structure","relational_id":52318,"identifier":"1","token":"51.1\/8\/1","url":"\/51.1\/8\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52317,"edition_id":2,"name":"Local Retirement Systems","identifier":"8","label":"chapter","depth":2,"order_by":11,"parent_id":52280,"metadata":{"child_laws":25,"child_structures":3},"date_created":"2026-08-02 02:57:34","date_modified":"2026-08-02 12:34:35","permalink":{"id":1463281,"object_type":"structure","relational_id":52317,"identifier":"8","token":"51.1\/8","url":"\/51.1\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52280,"edition_id":2,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":109,"parent_id":null,"metadata":{"child_laws":320,"child_structures":41},"date_created":"2026-08-02 02:57:03","date_modified":"2026-08-02 12:34:31","permalink":{"id":1462031,"object_type":"structure","relational_id":52280,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":367189,"structure_id":52318,"section_number":"51.1-800","catch_line":"Counties, cities, and certain towns to establish local systems or participate in Virginia Retirement System","url":"\/51.1-800\/","token":"51.1\/8\/1\/51.1-800","metadata":false},{"id":367191,"structure_id":52318,"section_number":"51.1-801","catch_line":"Counties, cities, and towns generally","url":"\/51.1-801\/","token":"51.1\/8\/1\/51.1-801","metadata":false},{"id":367190,"structure_id":52318,"section_number":"51.1-801.1","catch_line":"Portability of service credit between certain political subdivisions of the Commonwealth and the Virginia Retirement System or certain other political subdivisions of the Commonwealth","url":"\/51.1-801.1\/","token":"51.1\/8\/1\/51.1-801.1","metadata":false},{"id":367192,"structure_id":52318,"section_number":"51.1-802","catch_line":"Assets of retirement systems; exemption from taxation; execution and assignment","url":"\/51.1-802\/","token":"51.1\/8\/1\/51.1-802","metadata":false},{"id":367193,"structure_id":52318,"section_number":"51.1-803","catch_line":"Investments of retirement systems","url":"\/51.1-803\/","token":"51.1\/8\/1\/51.1-803","metadata":false},{"id":367194,"structure_id":52318,"section_number":"51.1-804","catch_line":"In certain cities","url":"\/51.1-804\/","token":"51.1\/8\/1\/51.1-804","metadata":false},{"id":367195,"structure_id":52318,"section_number":"51.1-805","catch_line":"In certain counties","url":"\/51.1-805\/","token":"51.1\/8\/1\/51.1-805","metadata":false},{"id":367196,"structure_id":52318,"section_number":"51.1-806","catch_line":"Reimbursement by Commonwealth for portion of employer contribution on account of certain officers and employees","url":"\/51.1-806\/","token":"51.1\/8\/1\/51.1-806","metadata":false}],"previous_section":{"id":367195,"structure_id":52318,"section_number":"51.1-805","catch_line":"In certain counties","url":"\/51.1-805\/","token":"51.1\/8\/1\/51.1-805","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-806\/","history_text":"

This law was first created in 1958. The record of its establishment is cataloged in chapter 368 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1958 \u201cActs\u201d aren\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 486; in 1966, chapter 174; in 1990, chapter 832.<\/p>","references":false,"refers_to":false,"permalink":{"id":1463313,"object_type":"law","relational_id":367196,"identifier":"51.1-806","token":"51.1\/8\/1\/51.1-806","url":"\/51.1-806\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/51.1-806\/","token":"51.1\/8\/1\/51.1-806","dublin_core":{"Title":"Reimbursement by Commonwealth for portion of employer contribution on account of certain officers and employees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-806","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any county or city operating a local retirement system which does not participate in the Virginia Retirement System and which defines as “compensation” the full compensation payable or fees earnable by its county and city treasurer, attorney for the Commonwealth, commissioner of the revenue, clerk of court<\/span>, sheriff, and a deputy or employee of any such officer may be reimbursed for a portion of the employer contribution paid on behalf of any such officer, deputy, or employee. In such cases, the political subdivision shall, at least biennially, submit to the Compensation Board information required by the Board’s actuary for computing, at the expense of the employing political subdivision, the employer contribution rate that would be applicable if all such officers, deputies, or employees thereof were members of the Virginia Retirement System. The Retirement Board shall compute the employer contribution rate on the assumption that no service prior to the computation date was creditable, and no assets<\/span> were allocable to such members. The political subdivision shall be reimbursed by the Compensation Board on the basis on which the Commonwealth pays the salaries of such officer, deputy, or employee or shares, or would share, in the excess fees from the office.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREIMBURSEMENT BY COMMONWEALTH FOR PORTION OF EMPLOYER CONTRIBUTION ON ACCOUNT OF\nCERTAIN OFFICERS AND EMPLOYEES (\u00a7 51.1-806)\n\nAny county or city operating a local retirement system which does not\nparticipate in the Virginia Retirement System and which defines as\n“compensation” the full compensation payable or fees earnable by its\ncounty and city treasurer, attorney for the Commonwealth, commissioner of the\nrevenue, clerk of court, sheriff, and a deputy or employee of any such officer\nmay be reimbursed for a portion of the employer contribution paid on behalf of\nany such officer, deputy, or employee. In such cases, the political subdivision\nshall, at least biennially, submit to the Compensation Board information\nrequired by the Board’s actuary for computing, at the expense of the\nemploying political subdivision, the employer contribution rate that would be\napplicable if all such officers, deputies, or employees thereof were members of\nthe Virginia Retirement System. The Retirement Board shall compute the employer\ncontribution rate on the assumption that no service prior to the computation\ndate was creditable, and no assets were allocable to such members. The political\nsubdivision shall be reimbursed by the Compensation Board on the basis on which\nthe Commonwealth pays the salaries of such officer, deputy, or employee or\nshares, or would share, in the excess fees from the office.\n\nHISTORY: 1958, c. 368, \u00a7 51-114.2; 1960, c. 486; 1966, c. 174; 1990, c. 832.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}