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Virginia Employment Commission
Virginia Employment Commission

Unemployment Taxes [16 VAC 5 ‑ 20]
Guidance Documents
Chapter Information
Description Establishes procedures for the payment of unemployment taxes pursuant to chapter 5 of Title 60.2 of the Code of Virginia, and the posting of surety bonds by reimbursable employers.
State Authority Sections 60.2-111 & 623 of the Code of Virginia .
Federal Authority n/a
Exempt from APA No, changes to this chapter are subject to the Administrative Process Act.
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation Promote the accurate reporting of employment and wages earned by employees, through auditing 2% of the taxable employers annually.

Contact Information
Name / Title: Lynette Coughlin  / Regulatory Coordinator
Address: Virginia Employment Commission
P.O. Box 1358 - Room 329
Richmond, VA 23218-1358
Email Address:
Telephone: (804)786-1070    FAX: (804)225-3923    TDD: (800)828-1120
Current Actions
Action Title Latest Stage Status

Past Actions
Action Title Latest Stage Status
Unemployment Taxes, Surety Bonds for Reimbursable Employers Final Stage complete. This regulation became effective on 11/03/2002.

Withdrawn Actions
Action Title Latest Stage Status
Amendments reflecting changes from new technology, revised processes and restruturing of resources.

Past Periodic Reviews
Date Filed Status
9/14/2016 Amend
12/19/2012 Retain As Is
3/27/2000 Amend