A. The Commission may, upon its own motion or upon application of an employing unit, and after not less than 30 days' notice in writing mailed to the last known address of such employing unit and an opportunity for hearing, make findings of fact, and on that basis, determine whether:
1. An employing unit constitutes an employer;
2. Services performed for or in connection with the business of an employing unit constitute employment for such employing unit; or
3. There has been a transfer as defined in § 60.2-536.1.
B. All testimony at any hearing pursuant to this section shall be recorded but need not be transcribed unless a petition for judicial review from such determination is filed in the manner herein prescribed. At such hearing the interests of the Commonwealth may be represented by the Office of the Attorney General. The Commissioner shall have the power to designate a special examiner to hold such hearings, and may authorize and empower such special examiner to decide any matter so heard, in which event the decision of such special examiner shall be the final decision of the Commission under this section, subject to judicial review under subsection C. The Commissioner or his designee shall promptly inform the appropriate attorney for the Commonwealth of any final decision that an employer transferred or attempted to transfer a trade or business for the primary or sole purpose of obtaining a lower unemployment tax rate, or was advised to do so.
C. Judicial review of any such determination made in subsection B may be initiated within 30 days after mailing notice of such findings and determination to the employing unit or, in the absence of mailing, within 30 days after delivering such notice and determination, in the Circuit Court of the City of Richmond. Such judicial review shall be commenced by the filing of a petition, which need not be verified but which shall state the grounds upon which a review is sought. Service of two copies of such petition upon the Commissioner shall be deemed completed service and such petition shall be filed with the clerk of the court within five days after service thereof. With its answer the Commission shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the Commission's findings of facts, if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law. Such actions shall be given preference on the docket over all other cases except cases to which the Commonwealth is a party.
D. An appeal may be taken from the decision of such court to the Court of Appeals, in conformity with Part Five A of the Rules of Supreme Court and other applicable laws. In any such proceedings for judicial review, the Commission shall be represented by the Office of the Attorney General. A determination by the Commission from which no judicial review has been commenced shall be conclusive in any subsequent judicial proceeding involving liability for taxes against the employing unit or its successor under the provisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.
Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71; 1970, c. 104; 1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47, 91; 2012, cc. 65, 161.
Notes of Decisions
Virginia Emp. Comm'n v. Porter-Blaine Corp., 497 S.E.2d 889 (Va. Ct. App. 1998).
· cites it 29× “The Commission contends the circuit court erred when it (1) *157 concluded that Porter-Blaine Corporation’s service of its petition for judicial review upon the Commissioner of the VEC satisfied the “service” requirement of Code § 60.2-500(B) and (2) concluded that Porter-Blaine…”
Bros. Constr. Co. v. Viriginia Emp. Comm'n, 494 S.E.2d 478 (Va. Ct. App. 1998).
· cites it 4× “Brothers requested a hearing pursuant to Code § 60.2-500. Testimony at the hearing proved that Brothers, which had then changed its name from Brothers Siding Company, Inc.”
Amazon Logistics, Inc. v. Virginia Emp. Comm'n (Va. 2025).
· cites it 20× “The employer may challenge this under Section 60.2-500 by asserting that it is not an “employer” for tax liability purposes or that the services performed for its business do not constitute “employment.”
Career Dev. Ctr., Inc. v. Virginia Emp. Comm'n (Va. Ct. App. 2021).
· cites it 12× “Specifically, VEC found that fourteen of the twenty factors weighed in favor of an employee status, while four of the factors weighed in favor 1 Code § 60.2-500 provides that VEC “may, upon its own motion or upon application of an employing unit .”
Bros. Constr. Co., Inc. v. VEC (Va. Ct. App. 1998).
· cites it 5× “Brothers requested a hearing pursuant to Code § 60.2-500. Testimony at the hearing proved that Brothers, which had then changed its name from Brothers Siding Company, Inc.”
Cent. Delivery Serv. v. VEC (Va. Ct. App. 2001).
· cites it 2× “The box that read, "We have accepted the report" was checked. ANALYSIS The findings of the VEC as to the facts, "if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law.”
Philip Morris, Inc. v. Virginia Emp. Comm'n, 10 Va. Cir. 219 (Richmond County Cir. Ct. 1987).
· cites it 3× “, pursuant to the jurisdictional provisions of Va. Code § 60.2-500, formerly § 60.1-71. Philip Morris, Inc.”
Porter-Blain Corp. v. Virginia Emp. Comm'n, 41 Va. Cir. 521 (Richmond County Cir. Ct. 1997).
· cites it 3× “The statute under which this action has been brought is Va. Code § 60.2-500. Within this section, is the following language: Judicial review of any such determination made [by the Commission] may be initiated within thirty days after mailing notice of such findings and…”
Porter-Blaine Corp. v. Virginia Emp. Comm'n, 42 Va. Cir. 254 (Richmond County Cir. Ct. 1997).
· cites it 3× “The Commission has determined that the installers are employees of Respondent and has assessed unemployment taxes against it.”
Yard Bird, Inc. v. Virginia Emp. Comm'n, 43 Va. Cir. 287 (Richmond County Cir. Ct. 1997).
· cites it 3× “The Commission has determined that the exotic dancers are employees of Petitioner and has assessed unemployment taxes against it “[Tjhe Commission’s findings of fret if supported by the evidence and in the absence of fraud, shall be considered conclusive, and the jurisdiction of…”
— Va. Code Ann. § 60.2-500(A) — 1 case
Amazon Logistics, Inc. v. Virginia Emp. Comm'n (Va. 2025).
“The employer may challenge this under Section 60.2-500 by asserting that it is not an “employer” for tax liability purposes or that the services performed for its business do not constitute “employment.”
— Va. Code Ann. § 60.2-500(A)(2) — 1 case
Career Dev. Ctr., Inc. v. Virginia Emp. Comm'n (Va. Ct. App. 2021).
“Specifically, VEC found that fourteen of the twenty factors weighed in favor of an employee status, while four of the factors weighed in favor 1 Code § 60.2-500 provides that VEC “may, upon its own motion or upon application of an employing unit .”
— Va. Code Ann. § 60.2-500(B) — 1 case
Virginia Emp. Comm'n v. Porter-Blaine Corp., 497 S.E.2d 889 (Va. Ct. App. 1998).
“The Commission contends the circuit court erred when it (1) *157 concluded that Porter-Blaine Corporation’s service of its petition for judicial review upon the Commissioner of the VEC satisfied the “service” requirement of Code § 60.2-500(B) and (2) concluded that Porter-Blaine…”
— Va. Code Ann. § 60.2-500(B)(1) — 5 cases
Virginia Emp. Comm'n v. Porter-Blaine Corp., 497 S.E.2d 889 (Va. Ct. App. 1998).
“The Commission contends the circuit court erred when it (1) *157 concluded that Porter-Blaine Corporation’s service of its petition for judicial review upon the Commissioner of the VEC satisfied the “service” requirement of Code § 60.2-500(B) and (2) concluded that Porter-Blaine…”
Cent. Delivery Serv. v. VEC (Va. Ct. App. 2001).
“The box that read, "We have accepted the report" was checked. ANALYSIS The findings of the VEC as to the facts, "if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law.”
Bros. Constr. Co., Inc. v. VEC (Va. Ct. App. 1998).
“Brothers requested a hearing pursuant to Code § 60.2-500. Testimony at the hearing proved that Brothers, which had then changed its name from Brothers Siding Company, Inc.”
Yard Bird, Inc. v. Virginia Emp. Comm'n, 43 Va. Cir. 287 (Richmond County Cir. Ct. 1997).
“The Commission has determined that the exotic dancers are employees of Petitioner and has assessed unemployment taxes against it “[Tjhe Commission’s findings of fret if supported by the evidence and in the absence of fraud, shall be considered conclusive, and the jurisdiction of…”
— Va. Code Ann. § 60.2-500(B)(2) — 1 case
Porter-Blaine Corp. v. Virginia Emp. Comm'n, 42 Va. Cir. 254 (Richmond County Cir. Ct. 1997).
“The Commission has determined that the installers are employees of Respondent and has assessed unemployment taxes against it.”
— Va. Code Ann. § 60.2-500(B)(l) — 6 cases
Bros. Constr. Co. v. Viriginia Emp. Comm'n, 494 S.E.2d 478 (Va. Ct. App. 1998).
“Brothers requested a hearing pursuant to Code § 60.2-500. Testimony at the hearing proved that Brothers, which had then changed its name from Brothers Siding Company, Inc.”
— Va. Code Ann. § 60.2-500(C) — 3 cases
Career Dev. Ctr., Inc. v. Virginia Emp. Comm'n (Va. Ct. App. 2021).
“Specifically, VEC found that fourteen of the twenty factors weighed in favor of an employee status, while four of the factors weighed in favor 1 Code § 60.2-500 provides that VEC “may, upon its own motion or upon application of an employing unit .”
Amazon Logistics, Inc. v. Virginia Emp. Comm'n (Va. 2025).
“The employer may challenge this under Section 60.2-500 by asserting that it is not an “employer” for tax liability purposes or that the services performed for its business do not constitute “employment.”
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