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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372411</law_id><section_number>58.1-469</section_number><catch_line>Included and excluded wages</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="3" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="15" identifier="16">Income Tax Withholding</unit></structure><text>
						<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></text><history>Code 1950, &#xA7; 58-151.9; 1962, c. 612; 1984, c. 675.</history><metadata></metadata></law>
