60.2-217 - Employment within and without Commonwealth.
§ 60.2-217. Employment within and without Commonwealth.
A. The term "employment" shall include an individual's entire service,performed within or both within and without this Commonwealth if:
1. The service is localized in this Commonwealth; or
2. The service is not localized in any state but some of the service isperformed in this Commonwealth and (i) the base of operations, or, if thereis no base of operations, then the place from which such service is directedor controlled, is in this Commonwealth; or (ii) the base of operations orplace from which such service is directed or controlled is not in any statein which some part of the service is performed, but the individual'sresidence is in this Commonwealth.
B. Services performed within this Commonwealth and not covered undersubsection A of this section shall be deemed to be employment subject to thistitle if taxes are not required and paid with respect to such services underan unemployment compensation law of any other state or of the federalgovernment.
C. 1. Services not covered under subsection A of this section, and performedentirely without this Commonwealth, with respect to no part of which taxesare required and paid under an unemployment compensation law of any otherstate or of the federal government, shall be deemed to be employment subjectto this title if (i) the individual performing such services is a resident ofthis Commonwealth and (ii) the Commission approves the election of theemploying unit, for whom such services are performed, that the entire serviceof such individual shall be deemed to be employment subject to this title.
2. Services covered by an arrangement between the Commission and the agencycharged with the administration of any other state or federal unemploymentcompensation law, pursuant to which all services performed by an individualfor an employing unit are deemed to be performed entirely within thisCommonwealth, shall be deemed to be employment if the Commission has approvedan election of the employing unit for whom such services are performed,pursuant to which the entire service of such individual during the periodcovered by such election is deemed to be insured work.
3. The Commission is hereby authorized to enter into reciprocal arrangementswith appropriate and duly authorized agencies of other states or the federalgovernment whereby services performed by an individual for a single employingunit for which services are customarily performed in more than one stateshall be deemed to be services performed entirely within any one of thestates (i) in which any part of such individual's service is performed, (ii)in which such individual has his residence, or (iii) in which the employingunit maintains a place of business. Any such arrangement shall be authorizedif there is in effect, as to such services, an election, approved by theagency charged with the administration of such state's unemploymentcompensation law, pursuant to which all the services performed by suchindividual for such employing unit are deemed to be performed entirely withinsuch state.
4. To the extent permissible under the laws and Constitution of thisCommonwealth and the United States, the Commission is authorized to enterinto or cooperate in arrangements whereby facilities and services providedunder this title and facilities and services provided under the unemploymentcompensation law of any foreign government established on the continent ofNorth America, may be utilized for the taking of claims and the payment ofbenefits under this title or under a similar law of such foreign government.
D. 1. Service shall be deemed to be localized within a state if:
a. The service is performed entirely within such state; or
b. The service is performed both within and without such state, but theservice performed without such state is incidental to the individual'sservice within the state, for example is temporary or transitory in nature orconsists of isolated transactions.
2. Services performed outside the state in which the base of operations islocated shall be deemed to be incidental to the services performed withinsuch state.
(Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c.738, § 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.)