                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-460)

For the purposes of this article:		&#8220;Employee&#8221; includes an
individual, whether a resident or a nonresident of the Commonwealth, who
performs or performed any service in the Commonwealth for wages, or a resident
of the Commonwealth who performs or performed any service in the service outside
the Commonwealth for wages. The word &#8220;employee&#8221; also includes an
officer, employee, or elected official of the United States, the Commonwealth,
or any other state or any territory, or any political subdivision thereof, or
the District of Columbia, or any agency or instrumentality of any one or more of
the foregoing or an officer of a corporation. The term shall not include the
beneficial owner of an individual retirement account (IRA) or simplified
employee pension plan (SEPP).		&#8220;Employer&#8221; means the Commonwealth, or
any political subdivision thereof, the United States, or any agency or
instrumentality of any one or more of the foregoing, or the person, whether a
resident or a nonresident of the Commonwealth, for whom an individual performs
or performed any service as an employee or from whom a person receives a prize
in excess of $5,001 pursuant to the Virginia Lottery Law (§ 58.1-4000 et seq.),
except that:

1. If the person, governmental unit, or agency thereof, for whom the individual
performs or performed the service does not have control of the payment of the
wages for such services, the term &#8220;employer&#8221; (except as used in the
definition of &#8220;wages&#8221; herein) means the person having control of the
payment of such wages, and

2. In the case of a person paying wages on behalf of a nonresident person not
engaged in trade or business within the Commonwealth or on behalf of any
governmental unit or agency thereof not located within the Commonwealth, the
term, &#8220;employer&#8221; (except as used in the definition of
&#8220;wages&#8221; herein) means such person. The term shall not include a
financial institution, corporation, partnership or other person or entity with
respect to benefits paid as custodian, trustee or depository for an individual
retirement account (IRA) or simplified employee pension plan (SEPP).
			&#8220;Miscellaneous payroll period&#8221; means a payroll period other than
a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or
annual payroll period.			&#8220;Payroll period&#8221; means a period for which a
payment of wages is ordinarily made to the employee by his
employer.			&#8220;Wages&#8221; means wages as defined under &#xA7; 3401 (a) of
the Internal Revenue Code, as well as any other amounts from which federal
income tax is withheld under the provisions of &#xA7;&#xA7; 3402 and 3405 of the
Internal Revenue Code and also includes all prizes in excess of $5,001 paid by
the Virginia Lottery; however, such term shall not include amounts paid pursuant
to individual retirement plans and simplified employee pension plans as defined
in &#xA7;&#xA7; 7701 (a)(37) and 408 (c) of the Internal Revenue Code and shall
not include remuneration paid for acting in or service as a member of the crew
of a (i) motion picture feature film, (ii) television series or commercial, or
(iii) promotional film filmed totally or partially in the Commonwealth by an
individual or corporation which conducts business in the Commonwealth for less
than 90 days of the tax year and when such film, series or commercial is
processed, edited and marketed outside the Commonwealth. Every such individual
or corporation shall, immediately subsequent to the filming of such portion of
the film, series or commercial filmed in the Commonwealth, file with the
Commissioner on forms furnished the Department, a list of the names and social
security account numbers of each actor or crew member who is a resident of the
Commonwealth and is compensated by such individual or corporation.

HISTORY: Code 1950, § 58-151.1; 1962, c. 612; 1980, c. 629; 1984, c. 675; 1987,
c. 531; 1991, cc. 362, 456; 1992, c. 519; 1993, c. 54; 2014, c. 225.