{"data":{"id":"us-va/va.-code-60.2-203","jurisdiction":"us-va","citation":"Va. Code § 60.2-203","heading":"Average annual payroll","body":"\"Average annual payroll\" means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.Code 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.","path":["Title 60.2. UNEMPLOYMENT COMPENSATION","Chapter 2. DEFINITIONS"],"source_url":"https://law.lis.virginia.gov/vacode/60.2-203/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:54Z","sha256":"c85d7b8c9a78da5edd554cfae7ba73e53f908d2f0088a85a36e8d18246b7a7c7","source_id":"us-va","stale":true,"prev":"us-va/va.-code-60.2-202","next":"us-va/va.-code-60.2-204"},"notice":"GroundRules: Original legal text. Not legal advice."}