Average annual payroll

Va. Code Ann. § 60.2-203
in effect
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"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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/60.2-203/Fetched: 10/17/2026

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