{"data":{"id":"us-va/1vac55-20-260","jurisdiction":"us-va","citation":"1VAC55-20-260","heading":"Minimum local employer contributions","body":"A. The department shall require, as a condition of local employer participation in the health benefits program, that a local employer pay a minimum portion of the plan contribution attributable to an active local employee's coverage. Contributions toward the cost of retiree coverage are permitted but not required. Unless otherwise specified in a local employer's adoption agreement, participating local employers shall contribute, at a minimum, 80% of the cost of single coverage, and 20% of the cost of dependent coverage as a condition of participation. In the event that an employer enrolls 75% or more of all eligible employees, the employer will not be required to contribute the above amounts towards the cost of dependent coverage.\n\nB. Local employers allowing part-time employees to participate in the program must contribute a minimum of 50% of the amount they contribute toward active employee coverage (at all membership levels) on behalf of their participating part-time employees.\n\nFor purposes of this section, amounts contributed on behalf of an employee who has requested a reduction in salary pursuant to a plan qualified under § 125 of the Internal Revenue Code (Tax Treatment of Cafeteria Plans) will not be counted as an employer contribution.","path":["Title 1. Administration","Agency 55. Department of Human Resource Management","Chapter 20. Commonwealth of Virginia Health Benefits Program","Part III. Local Employer Participation"],"source_url":"https://law.lis.virginia.gov/admincode/title1/agency55/chapter20/section260/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:46Z","sha256":"6faf8831571b94a314f4fffff855ea4ed9ad16b843e37ff85bc934cdcfc3aac3","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac55-20-250","next":"us-va/1vac55-20-270"},"notice":"GroundRules: Original legal text. Not legal advice."}