"Annual payroll" means the total amount of wages payable by an employer, regardless of the time of payment, for employment during a calendar year.
Va. Code Ann. § 60.2-202
Annual payroll
Applied in 1 court decision — leading case 50 Va. App. 590 - Chauncey F. Hutter, Inc. v. Virginia Employment Commission (2007)
Most recently applied in 50 Va. App. 590 - Chauncey F. Hutter, Inc. v. Virginia Employment Commission (November 2007)
Code 1950, § 60-4; 1968, c. 738, § 60.1-4; 1986, c. 480.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.