{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-469.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-469.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-469.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-469.html"}],"law_id":372411,"edition_id":2,"section_id":372411,"structure_id":52992,"section_number":"58.1-469","catch_line":"Included and excluded wages","history":"Code 1950, \u00a7 58-151.9; 1962, c. 612; 1984, c. 675.","full_text":"If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than thirty-one consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.\n\n","order_by":null,"text":{"0":{"id":1388783,"text":"If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than thirty-one consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52992,"edition_id":2,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":15,"parent_id":52888,"metadata":{"child_laws":29,"child_structures":0},"date_created":"2026-08-02 03:09:22","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480795,"object_type":"structure","relational_id":52992,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372402,"structure_id":52992,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":{"court_decisions":""}},{"id":372403,"structure_id":52992,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":{"court_decisions":{"0":{"name":"George v. Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. 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Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"1":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372417,"structure_id":52992,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":372418,"structure_id":52992,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":372419,"structure_id":52992,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":372421,"structure_id":52992,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372420,"structure_id":52992,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":{"court_decisions":""}},{"id":372422,"structure_id":52992,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":{"court_decisions":""}},{"id":372423,"structure_id":52992,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":372424,"structure_id":52992,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":372425,"structure_id":52992,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":372426,"structure_id":52992,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":372427,"structure_id":52992,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372429,"structure_id":52992,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":{"court_decisions":{"0":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"George v. Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372428,"structure_id":52992,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":372433,"structure_id":52992,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":{"court_decisions":""}}],"previous_section":{"id":372410,"structure_id":52992,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":{"court_decisions":""}},"next_section":{"id":372412,"structure_id":52992,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-469\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1962, chapter 612; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480833,"object_type":"law","relational_id":372411,"identifier":"58.1-469","token":"58.1\/I\/3\/16\/58.1-469","url":"\/58.1-469\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","dublin_core":{"Title":"Included and excluded wages","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-469","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If the remuneration paid by an <span class=\"dictionary\">employer<\/span> to an <span class=\"dictionary\">employee<\/span> for services performed during one-half or more of any <span class=\"dictionary\">payroll period<\/span> of not more than thirty-one consecutive days constitutes <span class=\"dictionary\">wages<\/span>, all the remuneration paid by such <span class=\"dictionary\">employer<\/span> to such <span class=\"dictionary\">employee<\/span> for such period shall be deemed to be <span class=\"dictionary\">wages<\/span>; but if the remuneration paid by an <span class=\"dictionary\">employer<\/span> to an <span class=\"dictionary\">employee<\/span> for services performed during more than one-half of any such <span class=\"dictionary\">payroll period<\/span> does not constitute <span class=\"dictionary\">wages<\/span>, then none of the remuneration paid by such <span class=\"dictionary\">employer<\/span> to such <span class=\"dictionary\">employee<\/span> for such period shall be deemed to be <span class=\"dictionary\">wages<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINCLUDED AND EXCLUDED WAGES (\u00a7 58.1-469)\n\nIf the remuneration paid by an employer to an employee for services performed\nduring one-half or more of any payroll period of not more than thirty-one\nconsecutive days constitutes wages, all the remuneration paid by such employer\nto such employee for such period shall be deemed to be wages; but if the\nremuneration paid by an employer to an employee for services performed during\nmore than one-half of any such payroll period does not constitute wages, then\nnone of the remuneration paid by such employer to such employee for such period\nshall be deemed to be wages.\n\nHISTORY: Code 1950, \u00a7 58-151.9; 1962, c. 612; 1984, c. 675.","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"}}