{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/60.2-215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/60.2-215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/60.2-215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/60.2-215.html"}],"law_id":374522,"edition_id":2,"section_id":374522,"structure_id":53247,"section_number":"60.2-215","catch_line":"Domestic employment","history":"Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.","full_text":"&#8220;Employment&#8221; includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the current calendar year or the preceding calendar year. The term &#8220;domestic service&#8221; shall not include any medical services performed by personnel such as a nurse, nurse&#8217;s aide, private nurse, practical nurse, student nurse or attendant rendering medical services in a private residence or a medical institution where such personnel are employed by the person receiving such services.\n\n","order_by":null,"text":{"0":{"id":1398094,"text":"&#8220;Employment&#8221; includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the current calendar year or the preceding calendar year. The term &#8220;domestic service&#8221; shall not include any medical services performed by personnel such as a nurse, nurse&#8217;s aide, private nurse, practical nurse, student nurse or attendant rendering medical services in a private residence or a medical institution where such personnel are employed by the person receiving such services.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53247,"edition_id":2,"name":"Definitions","identifier":"2","label":"chapter","depth":2,"order_by":2,"parent_id":53242,"metadata":{"child_laws":34,"child_structures":0},"date_created":"2026-08-02 03:13:42","date_modified":"2026-08-02 12:36:37","permalink":{"id":1494405,"object_type":"structure","relational_id":53247,"identifier":"2","token":"60.2\/2","url":"\/60.2\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53242,"edition_id":2,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":129,"parent_id":null,"metadata":{"child_laws":182,"child_structures":24},"date_created":"2026-08-02 03:13:38","date_modified":"2026-08-02 12:36:36","permalink":{"id":1494275,"object_type":"structure","relational_id":53242,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":374505,"structure_id":53247,"section_number":"60.2-200","catch_line":"Definitions generally","url":"\/60.2-200\/","token":"60.2\/2\/60.2-200","metadata":false},{"id":374506,"structure_id":53247,"section_number":"60.2-201","catch_line":"Agricultural labor","url":"\/60.2-201\/","token":"60.2\/2\/60.2-201","metadata":false},{"id":374507,"structure_id":53247,"section_number":"60.2-202","catch_line":"Annual payroll","url":"\/60.2-202\/","token":"60.2\/2\/60.2-202","metadata":false},{"id":374508,"structure_id":53247,"section_number":"60.2-203","catch_line":"Average annual payroll","url":"\/60.2-203\/","token":"60.2\/2\/60.2-203","metadata":false},{"id":374509,"structure_id":53247,"section_number":"60.2-204","catch_line":"Base period","url":"\/60.2-204\/","token":"60.2\/2\/60.2-204","metadata":false},{"id":374510,"structure_id":53247,"section_number":"60.2-205","catch_line":"Benefits","url":"\/60.2-205\/","token":"60.2\/2\/60.2-205","metadata":false},{"id":374511,"structure_id":53247,"section_number":"60.2-206","catch_line":"Benefit year","url":"\/60.2-206\/","token":"60.2\/2\/60.2-206","metadata":false},{"id":374512,"structure_id":53247,"section_number":"60.2-207","catch_line":"Calendar quarter","url":"\/60.2-207\/","token":"60.2\/2\/60.2-207","metadata":false},{"id":374513,"structure_id":53247,"section_number":"60.2-208","catch_line":"Commission","url":"\/60.2-208\/","token":"60.2\/2\/60.2-208","metadata":false},{"id":374514,"structure_id":53247,"section_number":"60.2-209","catch_line":"Taxes","url":"\/60.2-209\/","token":"60.2\/2\/60.2-209","metadata":false},{"id":374515,"structure_id":53247,"section_number":"60.2-210","catch_line":"Employer","url":"\/60.2-210\/","token":"60.2\/2\/60.2-210","metadata":false},{"id":374516,"structure_id":53247,"section_number":"60.2-211","catch_line":"Employing unit","url":"\/60.2-211\/","token":"60.2\/2\/60.2-211","metadata":false},{"id":374519,"structure_id":53247,"section_number":"60.2-212","catch_line":"Employment","url":"\/60.2-212\/","token":"60.2\/2\/60.2-212","metadata":false},{"id":374517,"structure_id":53247,"section_number":"60.2-212.1","catch_line":"Employment; special exclusion","url":"\/60.2-212.1\/","token":"60.2\/2\/60.2-212.1","metadata":false},{"id":374518,"structure_id":53247,"section_number":"60.2-212.2","catch_line":"Obtaining a determination or opinion","url":"\/60.2-212.2\/","token":"60.2\/2\/60.2-212.2","metadata":false},{"id":374520,"structure_id":53247,"section_number":"60.2-213","catch_line":"Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations","url":"\/60.2-213\/","token":"60.2\/2\/60.2-213","metadata":{"court_decisions":""}},{"id":374521,"structure_id":53247,"section_number":"60.2-214","catch_line":"Agricultural employment","url":"\/60.2-214\/","token":"60.2\/2\/60.2-214","metadata":false},{"id":374522,"structure_id":53247,"section_number":"60.2-215","catch_line":"Domestic employment","url":"\/60.2-215\/","token":"60.2\/2\/60.2-215","metadata":false},{"id":374523,"structure_id":53247,"section_number":"60.2-216","catch_line":"Employment outside of United States","url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","metadata":false},{"id":374524,"structure_id":53247,"section_number":"60.2-217","catch_line":"Employment within and without Commonwealth","url":"\/60.2-217\/","token":"60.2\/2\/60.2-217","metadata":false},{"id":374525,"structure_id":53247,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","url":"\/60.2-218\/","token":"60.2\/2\/60.2-218","metadata":false},{"id":374526,"structure_id":53247,"section_number":"60.2-219","catch_line":"Services not included in term \"employment.\"","url":"\/60.2-219\/","token":"60.2\/2\/60.2-219","metadata":false},{"id":374527,"structure_id":53247,"section_number":"60.2-220","catch_line":"Institution of higher education","url":"\/60.2-220\/","token":"60.2\/2\/60.2-220","metadata":false},{"id":374528,"structure_id":53247,"section_number":"60.2-221","catch_line":"Hospital","url":"\/60.2-221\/","token":"60.2\/2\/60.2-221","metadata":false},{"id":374529,"structure_id":53247,"section_number":"60.2-222","catch_line":"Employment office","url":"\/60.2-222\/","token":"60.2\/2\/60.2-222","metadata":false},{"id":374530,"structure_id":53247,"section_number":"60.2-223","catch_line":"Fund","url":"\/60.2-223\/","token":"60.2\/2\/60.2-223","metadata":false},{"id":374531,"structure_id":53247,"section_number":"60.2-224","catch_line":"Insured work","url":"\/60.2-224\/","token":"60.2\/2\/60.2-224","metadata":false},{"id":374532,"structure_id":53247,"section_number":"60.2-225","catch_line":"State","url":"\/60.2-225\/","token":"60.2\/2\/60.2-225","metadata":false},{"id":374533,"structure_id":53247,"section_number":"60.2-226","catch_line":"Unemployment","url":"\/60.2-226\/","token":"60.2\/2\/60.2-226","metadata":false},{"id":374534,"structure_id":53247,"section_number":"60.2-227","catch_line":"Unemployment Compensation Administration Fund","url":"\/60.2-227\/","token":"60.2\/2\/60.2-227","metadata":false},{"id":374535,"structure_id":53247,"section_number":"60.2-228","catch_line":"American vessel and American aircraft","url":"\/60.2-228\/","token":"60.2\/2\/60.2-228","metadata":false},{"id":374536,"structure_id":53247,"section_number":"60.2-229","catch_line":"Wages","url":"\/60.2-229\/","token":"60.2\/2\/60.2-229","metadata":{"court_decisions":{"0":{"name":"Tracy L. Carmon v. Commonwealth, DSS","case_number":"1061952","citation":null,"date":"1996-03-05","url":"https:\/\/www.courtlistener.com\/opinion\/1068058\/tracy-l-carmon-v-commonwealth-dss\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Carmon v. COM., DEPT. OF SOCIAL SERVICES","case_number":"Record 1061-95-2","citation":"467 S.E.2d 815","date":"1996-03-05","url":"https:\/\/www.courtlistener.com\/opinion\/1204778\/carmon-v-com-dept-of-social-services\/","abstract":" .\u202f.\u202f. 467 S.E.2d 815 (1996) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"2":{"name":"Groundworks Operations, LLC v. Campbell","case_number":"241092","citation":null,"date":"2025-12-30","url":"https:\/\/www.courtlistener.com\/opinion\/10766483\/groundworks-operations-llc-v-campbell\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":374537,"structure_id":53247,"section_number":"60.2-230","catch_line":"Week","url":"\/60.2-230\/","token":"60.2\/2\/60.2-230","metadata":false},{"id":374538,"structure_id":53247,"section_number":"60.2-231","catch_line":"Certain federal acts and statutes defined","url":"\/60.2-231\/","token":"60.2\/2\/60.2-231","metadata":{"court_decisions":""}}],"previous_section":{"id":374521,"structure_id":53247,"section_number":"60.2-214","catch_line":"Agricultural employment","url":"\/60.2-214\/","token":"60.2\/2\/60.2-214","metadata":false},"next_section":{"id":374523,"structure_id":53247,"section_number":"60.2-216","catch_line":"Employment outside of United States","url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-215\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 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 1952, chapters 30 and 184; in 1956, chapter 440; in 1962, chapter 71; in 1968, chapter 738; in 1972, chapter 824; in 1974, chapters 466 and 660; in 1976, chapter 304; in 1977, chapter 330; in 1979, chapter 637; in 1980, chapters 520 and 522; in 1981, chapters 28, 369, 374, and 375; in 1982, chapter 25; in 1983, chapter 14; in 1984, chapters 120, 139, and 204; in 1985, chapters 152 and 254; in 1986, chapter 480.<\/p>","references":[{"id":374515,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":374526,"section_number":"60.2-219","catch_line":"Services not included in term \"employment.\"","order_by":null,"url":"\/60.2-219\/"},{"id":374569,"section_number":"60.2-509","catch_line":"Termination of coverage","order_by":null,"url":"\/60.2-509\/"}],"refers_to":false,"permalink":{"id":1494475,"object_type":"law","relational_id":374522,"identifier":"60.2-215","token":"60.2\/2\/60.2-215","url":"\/60.2-215\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/60.2-215\/","token":"60.2\/2\/60.2-215","dublin_core":{"Title":"Domestic employment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>&#8220;Employment&#8221; includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the current calendar year or the preceding calendar year. The term &#8220;domestic service&#8221; shall not include any medical services performed by personnel such as a nurse, nurse&#8217;s aide, private nurse, practical nurse, student nurse or attendant rendering medical services in a private residence or a medical institution where such personnel are employed by the person receiving such services.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDOMESTIC EMPLOYMENT (\u00a7 60.2-215)\n\n&#8220;Employment&#8221; includes domestic service performed by an individual in\na private home, local college club or local chapter of a college fraternity or\nsorority for a person who paid wages of $1,000 or more to individuals employed\nin such domestic service in any calendar quarter in the current calendar year or\nthe preceding calendar year. The term &#8220;domestic service&#8221; shall not\ninclude any medical services performed by personnel such as a nurse,\nnurse&#8217;s aide, private nurse, practical nurse, student nurse or attendant\nrendering medical services in a private residence or a medical institution where\nsuch personnel are employed by the person receiving such services.\n\nHISTORY: Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;\n1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466,\n660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28,\n369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152,\n254; 1986, c. 480.","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"}}