Virginia
Virginia Unemployment Benefits 2026: $478 Max, Eligibility, Filing
Independently fact-checked against primary sources (last audited October 8, 2026). · 22 primary sources cited on this page. How we verify our legal content

For Virginia unemployment claims effective on or after July 1, 2026, the weekly benefit runs from a minimum of $160 to a maximum of $478. Those figures come from the U.S. Department of Labor's July 2026 summary of state laws and from the new Benefit Table that the 2026 General Assembly added to Va. Code § 60.2-602 (2026 Acts chapters 774 and 775, HB1320 and SB759). Claims effective from January 1 to before July 1, 2026 stay on the earlier table, which ran from $112 to $430. Because a Virginia claim's effective date is the Sunday of the week you file, the VEC says the higher amounts apply to new claims filed on or after July 5, 2026, and claims filed before July 5 use the $112 to $430 range.
Benefits last 12 to 26 weeks, depending on your wages. Under Va. Code § 60.2-607, the Benefit Table sets your maximum total benefits, which can never exceed 26 times your weekly amount.
Claims are handled by the Virginia Employment Commission (VEC). The VEC's benefits page confirms the $160 minimum and $478 maximum and says your two-highest-quarter wages must total at least $18,900.01 to reach the maximum. Your monetary determination shows your own amount. For how unemployment works nationally, including federal tax on benefits, see our guide to unemployment benefits by state.
Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This page covers regular state unemployment insurance in Virginia under Title 60.2 of the Code of Virginia. It does not cover federal programs for federal civilian employees or veterans (UCFE/UCX), Disaster Unemployment Assistance, extended benefits, or claims filed in other states.
Who is eligible for unemployment in Virginia
You may be eligible if you are out of work or working reduced hours, earned enough in covered work during your base period, and are able to work, available for work and actively looking. The VEC decides each claim.
Your base period is normally the first four of the last five completed calendar quarters before your claim. If those quarters do not give you enough wages, Va. Code § 60.2-204 uses the four most recent completed quarters instead. Your benefit year generally runs 52 weeks from the week you file a valid claim.
How much you must have earned
Under Va. Code § 60.2-612, your wages in the two highest quarters of your base period must at least equal the lowest wage line of the Benefit Table, and "such wages shall be earned in not less than two quarters." The U.S. Department of Labor's July 2026 summary lists that threshold as $3,000 in your two highest quarters.
You must also be "able to work," "available for work," and "actively seeking and unable to obtain suitable work."
How much unemployment pays in Virginia
Virginia does not use a percentage or a divisor. Under Va. Code § 60.2-602, your weekly benefit is "the amount appearing in Column B in the 'Benefit Table'" on the line where Column A shows your total wages in the two highest quarters of your base period. The more you earned in those two quarters, the higher the line you land on, up to the cap.

- Claims effective on or after July 1, 2026: minimum $160, maximum $478 (U.S. Department of Labor July 2026; 2026 Acts chapters 774 and 775).
- Claims effective January 1 to before July 1, 2026: minimum $112, maximum $430 (2025 Acts chapters 614 and 640).
The published Code of Virginia does not print the dollar lines of the table; it refers readers to the printed bill. Your monetary determination from the VEC shows the line that applies to you. You can estimate your amount with our Virginia unemployment calculator.
Virginia does not index its benefit amounts each year. The table changes only when the General Assembly passes a new one, as it did for January 1, 2026 and again for July 1, 2026.
How long unemployment lasts in Virginia
Between 12 and 26 weeks. Va. Code § 60.2-607 says your maximum total benefits "shall be determined from the 'Benefit Table' shown in § 60.2-602 but shall not exceed twenty-six times such individual's weekly benefit amount." The U.S. Department of Labor describes Virginia's range as 12 to 26 weeks under a weighted schedule of your two highest quarters.

Your duration depends on your own wages, not on Virginia's unemployment rate. Some websites say Virginia's weeks rise and fall with the jobless rate; the Code does not say that. Only federal-state extended benefits, which this page does not cover, turn on unemployment indicators.
Waiting week
Virginia has an unpaid waiting week. Under Va. Code § 60.2-612(A)(9), you must serve "a waiting period of one week during which he was eligible for benefits under this section in all other respects and has not received benefits," and only one waiting week is required in a benefit year.
The waiting week is waived if you lost your job because your employer stopped operating, closed or declared bankruptcy without paying the final wages it owed under Va. Code § 40.1-29. For what an employer must pay when a job ends, see Virginia final paycheck laws.
Quitting or being fired
Whether you can collect depends on why the job ended. That is a separate question from whether your employer could end the job; for the employment side, see our guide to Virginia at-will employment laws.
If you quit
Under Va. Code § 60.2-618(1), if you left work voluntarily without good cause, you are disqualified "until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours," and then lose that job.
The statute does not define good cause, but it rules out two reasons and protects one group:
- Self-employment. Leaving to become self-employed is not good cause.
- Following a spouse. Leaving to join a spouse in a new place is not good cause, with one exception: following a spouse on active military duty to a new duty assignment under a permanent change of station order, when the new location is not readily reachable from your job. Unless the move is a Virginia National Guard move within the Commonwealth, the exception also requires that the new state does not itself treat following a military spouse as a voluntary quit.
- Seniority policies. A separation under a seniority-based policy is not a voluntary leaving for that reason alone.
If you give notice and your employer ends your job before your notice date, Va. Code § 60.2-612(A)(8) allows up to two weeks of benefits, as long as you cannot show good cause and were not discharged for misconduct. The Code section does not list domestic violence or illness as good cause; ask the VEC how it handles those situations.
If you were fired
A discharge for "misconduct connected with his work" carries the same disqualification as a voluntary quit: no benefits until you work 30 days or 240 hours for an employer and lose that job. Under § 60.2-618(2), misconduct "includes, but shall not be limited to":
- A confirmed positive test for a nonprescribed controlled substance under a known workplace drug policy.
- An intentionally false statement about past criminal convictions on a written job application that was a basis for the firing.
- A willful and deliberate violation of a state standard or regulation by an employee of a licensed or certified employer, which would cause the employer to be sanctioned.
- Chronic absenteeism or tardiness in deliberate violation of a known policy, or one or more unapproved absences after a written reprimand or warning about more than one unapproved absence.
- Losing or failing to renew a license or certification the job requires, if the employer is not at fault.
The Commission may consider mitigating circumstances.
Work search requirements
Under Va. Code § 60.2-612(A)(7), you must be "actively seeking and unable to obtain suitable work," and "every claimant who is totally unemployed shall report to the Commission the names of employers contacted each week." The Code does not set a number, but the VEC requires you to contact at least two different employers each week, within the week you are claiming. You cannot repeat a contact with the same employer unless you apply for a different opening, and contacts are subject to verification.
- You must register for work as the Commission's regulations require. In areas with limited job opportunities, the Commission may count registration with the Virginia State Job Service as a valid employer contact.
- Workers in hiring-hall occupations may be allowed a single hiring-hall contact.
- Leaving your normal labor market area for most of a week creates a presumption that you were not available for work.
- You may be required to take part in reemployment services if you are identified as likely to exhaust benefits.
Working part-time while on unemployment
You can still receive a partial check. Under Va. Code § 60.2-603, you are paid your weekly benefit amount "less any part of the wages payable to him for such week that is in excess of $100."
For example, with a $478 weekly benefit and $250 in wages for the week, $150 is above the $100 disregard, so you would receive about $328. Once your wages above $100 equal or exceed your weekly benefit amount, nothing is payable for that week. Under § 60.2-604, pension or retirement pay from a plan maintained or contributed to by a base-period or chargeable employer, attributable to the week, reduces your benefit dollar for dollar, though Social Security and Railroad Retirement benefits are not deducted.
How to file for unemployment in Virginia
File with the Virginia Employment Commission. Your benefit year begins on the first day of the week in which you file a valid claim, so file promptly after you lose work or your hours are cut.
Apply online through the VEC's Customer Self Service portal, signing in with ID.me, or call the VEC at 1-866-832-2363 (8:00am to 4:30pm, Monday through Friday). Have your Social Security number, a government-issued ID for ID.me sign-in, and the names, addresses, phone numbers and dates of your employers for the last 18 months.
After you apply, file a weekly claim for each week you want paid. The VEC says your first weekly claim must be filed within 21 days of the date you filed your claim, and each later weekly claim within 21 days of the Saturday ending the week claimed; older weeks cannot be claimed. The first week you meet the weekly requirements is your unpaid waiting week. Under § 60.2-612(A)(6), you must file your claims in line with the Commission's regulations, and a VEC deputy examines each claim.
Denials and appeals
You have 30 calendar days to appeal. Under Va. Code § 60.2-619(D), a determination becomes final unless you appeal "within 30 calendar days after such notification was mailed or, if the party elects to receive electronic communications pursuant to § 60.2-121.1, electronically delivered." The Code allows the deadline to be extended for good cause.
If you were found monetarily ineligible (not enough wages), first ask for a redetermination under § 60.2-629. You then have 30 days from the mailing of the new monetary determination to appeal it.
The appeal levels are:
- Office of First Level Appeals. An appeals examiner in the Commission's Administrative Law Division holds a hearing (§ 60.2-620).
- The Commission. You must appeal within 30 days after the examiner's decision is mailed or you are notified (§ 60.2-620(B)). The Commission can affirm, change or set aside the examiner's decision. A Commission decision becomes final 10 days after notice or mailing (§ 60.2-622).
- Circuit court. You must file within 30 days after the Commission's decision is mailed, in the circuit court of the county or city where you last worked (§ 60.2-625). Further review is in the Court of Appeals of Virginia. The courts decide questions of law; the Commission's factual findings, if supported by evidence, are conclusive.
If a decision goes your way, § 60.2-619(E) says benefits are paid promptly even while an appeal period or appeal is pending. If you file an appeal, the VEC says you must keep meeting the weekly requirements and keep filing your weekly claims within 21 days while it is pending.
Overpayments and fraud
If you were paid benefits you were not entitled to, you must repay them. Under Va. Code § 60.2-633, the Commission deducts the amount from future benefits if you do not refund it, and it can negotiate terms such as deducting up to 50 percent of a future week's payable benefit, deferring collection until you are working, or an individual repayment plan. It can also sue to collect amounts that are not forgiven.
Waiver is mandatory in some cases. The Commission "shall waive the requirement to repay the overpayment after an individual case review if (i) the overpayment was made without fault on the part of the individual and (ii) requiring repayment would be contrary to equity and good conscience." Without fault includes an administrative error, inducement by the employer, or the employer's failure to respond on time. A waiver may be granted even while you have an appeal pending.
Fraud is treated harshly. Under § 60.2-618(4), a knowingly false statement or a knowing failure to disclose a material fact within the prior 36 months brings a 52-week disqualification starting on the date of the determination. Section 60.2-636 adds a penalty of 15 percent of the overpaid amount, and a criminal conviction under the chapter forfeits benefits for one year (§ 60.2-635).
Is unemployment taxable in Virginia?
No. Unemployment benefits are included in federal adjusted gross income, but Va. Code § 58.1-322.02 lets you subtract "unemployment benefits taxable pursuant to § 85 of the Internal Revenue Code" when you calculate Virginia taxable income. Virginia's Tax Commissioner confirmed this in Ruling 22-152. Benefits remain taxable federally; see our unemployment benefits by state guide.
Recent changes
- January 1, 2026: a new Benefit Table took effect for claims effective on and after that date, with a $112 minimum and a $430 maximum (2025 Acts chapters 614 and 640).
- July 1, 2026: HB1320 and SB759 (2026 Acts chapters 774 and 775) added another table for claims effective on or after July 1, 2026. The state fiscal impact statement for HB1320 described each weekly amount as "$48 higher" than before, which matches the move to $160 and $478.
- Earnings disregard: Va. Code § 60.2-603 now disregards weekly wages up to $100 (2025 Acts chapter 515).
- July 1, 2028: the Code carries new versions of some sections, including § 60.2-633 on overpayments, that take effect on that date.
Common myths
- "Virginia's maximum is $430." That applies only to claims effective January 1 to before July 1, 2026. Later claims use the $478 maximum.
- "Everyone gets 26 weeks." Duration runs 12 to 26 weeks depending on your wages.
- "Moving with my spouse is good cause to quit." Only a qualifying military permanent change of station move counts; other spousal moves are expressly excluded.
- "Virginia taxes unemployment." Virginia lets you subtract it; only federal tax applies.
Disclaimer: This article provides general legal information about Virginia unemployment insurance, not legal advice or a benefit determination. Only the Virginia Employment Commission decides whether you are eligible and how much you receive. Information verified on October 7, 2026. If your claim has been denied, consider consulting a lawyer licensed in Virginia or a legal aid office.
Related
- Unemployment benefits by state
- Virginia unemployment calculator
- Virginia at-will employment laws
- Virginia final paycheck laws
Last updated: October 7, 2026.
Frequently Asked Questions
What is the maximum unemployment benefit in Virginia?
$478 a week for claims effective on or after July 1, 2026, according to the U.S. Department of Labor's July 2026 summary and the July 2026 Benefit Table in Va. Code § 60.2-602. Claims effective January 1 to before July 1, 2026 top out at $430.
What is the minimum unemployment benefit in Virginia?
$160 a week for claims effective on or after July 1, 2026, and $112 for claims effective January 1 to before July 1, 2026, per the U.S. Department of Labor.
How is Virginia unemployment calculated?
The VEC looks up your total wages in the two highest quarters of your base period on the statutory Benefit Table in Va. Code § 60.2-602, and Column B of that line is your weekly benefit. Your monetary determination shows the result.
How much do I need to earn to qualify for unemployment in Virginia?
Wages in at least two base-period quarters, with your two highest quarters at or above the table's lowest line. The U.S. Department of Labor lists that as $3,000.
How many weeks of unemployment can you get in Virginia?
12 to 26 weeks, depending on your base-period wages. Va. Code § 60.2-607 caps total benefits at 26 times your weekly amount.
Does Virginia have a waiting week?
Yes. Va. Code § 60.2-612(A)(9) requires one unpaid waiting week per benefit year, waived if your employer closed or went bankrupt without paying your final wages.
Can I get unemployment in Virginia if I quit?
Only with good cause. Leaving to become self-employed or to follow a spouse (other than on a qualifying military move) is not good cause, and otherwise you are disqualified until you work 30 days or 240 hours for an employer and lose that job.
How much can I earn part-time and still collect unemployment in Virginia?
The first $100 of weekly wages does not reduce your benefit. Earnings above $100 are deducted from your weekly amount under Va. Code § 60.2-603.
How long do I have to appeal a Virginia unemployment denial?
30 calendar days after the determination is mailed or electronically delivered, under Va. Code § 60.2-619. The deadline can be extended for good cause.
Does Virginia tax unemployment benefits?
No. Va. Code § 58.1-322.02 lets you subtract unemployment benefits from Virginia taxable income, though they remain taxable federally.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Code of Virginia, Title 60.2: Unemployment Compensation
§ 60.2-602Weekly benefit amountIn force
A. Beginning July 6, 2008, for claims effective on or after July 6, 2008, but before July 6, 2014, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest. Benefit Table Division C Duration of Benefits beginning July 6, 2008, but before July 6, 2014 SEE PRINTED BILL FOR TABLES B. Beginning July 6, 2014, for claims effective on or after July 6, 2014, but before January 1, 2026, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this subsection on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest. Benefit Table Division C Duration of Benefits beginning July 6, 2014, but before January 1, 2026 SEE PRINTED BILL FOR TABLES C.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-612Benefit eligibility conditionsIn force
A. An unemployed individual shall be eligible to receive benefits for any week only if the Commission finds that: 1. He has, in the highest two quarters of earnings within his base period, been paid wages in employment for employers that are equal to not less than the lowest amount appearing in Column A of the "Benefit Table" appearing in § 60.2-602 on the line which extends through Division C and on which in Column B of the "Benefit Table" appears his weekly benefit amount. Such wages shall be earned in not less than two quarters. 2. a.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-618Disqualification for benefitsIn force
An individual shall be disqualified for benefits upon separation from the last employing unit for whom he has worked 30 days or 240 hours or from any subsequent employing unit: 1. For any week benefits are claimed until he has performed services for an employer (i) during 30 days, whether or not such days are consecutive, or (ii) for 240 hours, and subsequently becomes totally or partially separated from such employment, if the Commission finds such individual is unemployed because he left work voluntarily without good cause.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-607Maximum total benefit amountsIn force
The maximum total amount of benefits payable to any individual during any benefit year shall be determined from the "Benefit Table" shown in § 60.2-602 but shall not exceed twenty-six times such individual's weekly benefit amount, except when benefits are paid pursuant to the provisions of § 60.2-610 or § 60.2-611. Such determination shall be based only upon wages paid for insured work during such individual's base period. The Commission shall maintain a separate account for each individual who is paid wages for insured work. After the expiration of each calendar quarter the Commission shall credit each individual's account with the wages paid to him for insured work in such calendar quarter.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-603Weekly benefit for unemployment; income disregardIn force
A. Each eligible individual who is unemployed in any week shall be paid for such week a benefit equal to his weekly benefit amount less any part of the wages payable to him for such week that is in excess of $100. Where such excess is not a multiple of $1, it shall be computed to the next highest multiple of $1. B. Wages earned on a shift commencing Saturday and ending Sunday shall be allocated to the week in which the claimant earns the majority of wages for such work.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-204Base periodIn force
"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of the claimant's benefit year; however, if the claimant has earned insufficient wages in the first four of the last five completed calendar quarters to become eligible for benefits, then such claimant's "base period" shall be the four most recent completed calendar quarters immediately preceding the first day of the claimant's benefit year.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-619Determinations and decisions by deputy; appeals therefromIn force
A. 1. A representative designated by the Commission as a deputy shall promptly examine the claim. The deputy shall only examine or consider in the claim review process information or evidence from an employer or third party if the deputy (i) has provided the claimant with a reasonable opportunity to review and respond to all potentially disqualifying issues or conflicting or otherwise adverse material facts within such information or evidence, (ii) has documented all material responsive information received from the claimant pursuant to clause (i), and (iii) considers material responsive information in the deputy's evaluation of the claim. On the basis of the facts found by him, the deputy shall either: a. Determine whether or not such claim is valid, and if valid, the week with respect to which benefits shall commence, the weekly benefit amount payable and the maximum duration thereof; or b. Refer such claim or any relevant question to the Commission's Administrative Law Division's Office of First Level Appeals or to the Commission, which shall make its determination in accordance with the procedure described in § 60.2-620. 2.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-620Hearing and decision on appealIn force
A. Appeals filed under § 60.2-619 shall be heard by the Commission's Administrative Law Division's Office of First Level Appeals. Such office, after affording the claimant and any other parties reasonable opportunity for a fair hearing, shall have jurisdiction to consider all issues with respect to the claim since the initial filing thereof. Such office shall affirm, set aside, reverse, modify, or alter the findings of fact and decision of the deputy, and may enter such order or decision with respect to the claim as such office finds should have been entered. However, no such order or decision shall affect benefits already paid except in accordance with the provisions of § 60.2-633. B. The parties shall be duly notified of such office's decision, together with its reasons therefor, which shall be deemed to be the final decision of the Commission, unless within 30 days after the date of notification or mailing of such decision, further appeal is initiated pursuant to § 60.2-622. However, for good cause shown the 30-day period may be extended.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-622Commission reviewIn force
A. The Commission (i) may on its own motion affirm, modify, or set aside any decision of an appeals examiner on the basis of the evidence previously submitted in such case, or direct the taking of additional evidence by an appeals examiner, or receive such evidence itself, or (ii) shall permit any of the parties to such decision to initiate further appeals before it. The Commission may remove to itself or transfer to another appeals examiner the proceedings on any claim pending before an appeals examiner. Any proceeding so removed to the Commission shall be heard in accordance with the requirements of § 60.2-620. The Commission shall promptly notify the interested parties of its findings and decision. B. 1. Any decision of the Commission, upon a hearing on appeal, shall become final 10 days after the date of notification or mailing, and judicial review shall be permitted the claimant or any interested party claiming to be aggrieved. The Commission shall be deemed to be a party to any judicial action involving any such decision, and shall be represented in any such judicial action by the Office of the Attorney General. 2.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-625Judicial reviewIn force
A. Within 30 days after the decision of the Commission upon a hearing pursuant to § 60.2-622 has been mailed, any party aggrieved who seeks judicial review shall commence an action in the circuit court of the county or city in which the individual who filed the claim was last employed. In such action against the Commission, the Commission and any other party to the administrative procedures before the Commission shall be named a defendant in a petition for judicial review. Such petition shall also state the grounds upon which a review is sought; it shall be served upon a member of the Commission or upon such person as the Commission may designate, and such service shall be deemed completed service on all parties. There shall be left with the party so served as many copies of the petition as there are defendants, and the Commission shall forthwith mail one such copy to each such defendant. 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.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-629Redetermination of claimsIn force
Notwithstanding any other provisions of this title, the Commission may, at any time within one year from the date the deputy's determination becomes final pursuant to § 60.2-619, redetermine any monetary determination issued by a deputy from which no appeal was taken by the claimant. Notice of any such redetermination shall be given promptly to the interested parties, and an appeal from such redetermination may be filed within the time and in the manner prescribed for an appeal from any original determination. If no such appeal is filed such redetermination shall be final. Any redetermination hereunder shall be limited to monetary determinations containing (i) an error in computation or (ii) newly discovered wages of the claimant pertinent to such determination.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-633(Effective until July 1, 2028) Receiving benefits to which not entitledIn force
A. Any person who has received any sum as benefits under this title to which he was not entitled shall be liable to repay such sum to the Commission. For purposes of this section, "benefits under this title" includes benefits under an unemployment benefit program of the United States or of any other state. In the event the claimant does not refund the overpayment, the Commission shall deduct from any future benefits such sum payable to him under this title. The Commission shall waive the requirement to repay the overpayment after an individual case review if (i) the overpayment was made without fault on the part of the individual and (ii) requiring repayment would be contrary to equity and good conscience. Subject to the requirements of this section, the Commission may grant a waiver of the obligation to repay an overpayment to an individual who has a pending appeal with the Commission. For the purposes of this section: 1.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 60.2-636Penalty for fraudulent claimIn force
A. Any person who has been disqualified for benefits under subdivision 4 of § 60.2-618 and who, because of those same acts or omissions, has received any sum as benefits under this title to which the person is not entitled shall be assessed a penalty in an amount equal to 15 percent of the amount of the payment to which the person was not entitled. All penalties collected by the Commission shall be paid into the state treasury and credited to the clearing account of the Fund established pursuant to § 60.2-300. The penalty applies to an erroneous payment made under any state program providing for the payment of unemployment compensation as well as an erroneous payment made under any federal program providing for the payment of unemployment compensation. The notice of determination or decision advising the person that benefits have been denied or adjusted pursuant to subdivision 4 of § 60.2-618 shall include the reason for the finding of an erroneous payment, the penalty amount assessed under this section, and the reason the penalty has been applied. B.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
Code of Virginia, Title 58.1: Taxation
§ 58.1-322.02Virginia taxable income; subtractionsIn force
In computing Virginia taxable income pursuant to § 58.1-322, to the extent included in federal adjusted gross income, there shall be subtracted: 1. Income derived from obligations, or on the sale or exchange of obligations, of the United States and on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempt from state income taxes under the laws of the United States, including, but not limited to, stocks, bonds, treasury bills, and treasury notes but not including interest on refunds of federal taxes, interest on equipment purchase contracts, or interest on other normal business transactions. 2. Income derived from obligations, or on the sale or exchange of obligations, of the Commonwealth or of any political subdivision or instrumentality of the Commonwealth. 3. Benefits received under Title II of the Social Security Act and other benefits subject to federal income taxation solely pursuant to § 86 of the Internal Revenue Code. 4.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
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Sources and References
- U.S. Department of Labor, Significant Provisions of State UI Laws, July 2026(oui.doleta.gov).gov
- Va. Code § 60.2-602 (weekly benefit amount, Benefit Tables)(law.lis.virginia.gov).gov
- U.S. Department of Labor, Significant Provisions of State UI Laws, January 2026(oui.doleta.gov).gov
- Va. Code § 60.2-607 (maximum total benefits)(law.lis.virginia.gov).gov
- Va. Code § 60.2-204 (base period)(law.lis.virginia.gov).gov
- Va. Code § 60.2-612 (eligibility conditions, waiting week, work search)(law.lis.virginia.gov).gov
- Va. Code § 60.2-618 (disqualification for benefits)(law.lis.virginia.gov).gov
- Va. Code § 60.2-603 (partial benefits, $100 earnings disregard)(law.lis.virginia.gov).gov
- Va. Code § 60.2-604 (pension and retirement pay deductions)(law.lis.virginia.gov).gov
- Va. Code § 60.2-619 (claims, determinations, appeal deadline)(law.lis.virginia.gov).gov
- Va. Code § 60.2-629 (redetermination)(law.lis.virginia.gov).gov
- Va. Code § 60.2-620 (appeals examiner hearings)(law.lis.virginia.gov).gov
- Va. Code § 60.2-622 (Commission review)(law.lis.virginia.gov).gov
- Va. Code § 60.2-625 (judicial review)(law.lis.virginia.gov).gov
- Va. Code § 60.2-633 (overpayments, waiver)(law.lis.virginia.gov).gov
- Va. Code § 60.2-636 (15 percent fraud penalty)(law.lis.virginia.gov).gov
- Va. Code § 60.2-635 (forfeiture after conviction)(law.lis.virginia.gov).gov
- Va. Code § 58.1-322.02 (Virginia income tax subtractions)(law.lis.virginia.gov).gov
- Virginia Tax, Ruling of the Tax Commissioner 22-152(www.tax.virginia.gov).gov
- Virginia Employment Commission, Virginia Unemployment Benefits Increasing in July (HB1320 / SB759)(lis.blob.core.windows.net)
- Virginia Employment Commission, Benefits Information (amounts, work search, partial earnings)(www.vec.virginia.gov).gov
- Virginia Employment Commission, Benefits Eligibility (weekly claims, 21-day rule, waiting week)(www.vec.virginia.gov).gov
- Virginia Employment Commission, Apply for Unemployment Benefits(www.vec.virginia.gov).gov