A. In the case of state employees, the employer contributions by the Commonwealth shall be wholly paid by the Commonwealth.

Terms Used In Virginia Code 51.1-706

  • Employer: means the Commonwealth or a political subdivision thereof, as defined in this chapter. See Virginia Code 51.1-700
  • Political subdivision: includes an instrumentality of the Commonwealth or one or more of its political subdivisions, or of the Commonwealth and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the Commonwealth or a political subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the Commonwealth or a political subdivision. See Virginia Code 51.1-700
  • special employees: which means a county or city treasurer, commissioner of revenue, attorney for the Commonwealth, clerk of court, sheriff, and a deputy or employee of any such officer. See Virginia Code 51.1-700
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245

B. In the case of teachers, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent specified in the appropriations act.

C. In the case of special employees, the Commonwealth shall reimburse the employing political subdivision for the cost of the employer contribution to the extent the Commonwealth participates in paying the salary of the employee who is covered or to the extent it shares or would share in the excess receipts from such office.

1952, c. 2, § 51-111.6; 1984, c. 430; 1985, c. 129; 1990, c. 832.