§ 98. Surcharge for deposit into Labor Administration and Training Fund

(a) A surcharge of one-tenth of one percent (0.1%) of the taxable wages paid shall accrue and become payable by each employer every quarter of each calendar year subject to the limitations on wages established in section 308(c) of this title. The surcharge shall become due and be paid by each employer to the Department […]

§ 99. Labor Administrative and Training Fund

(a) There is established in the Treasury of the Government of the Virgin Islands a special fund, separate and apart from all other public money or funds of the Government of the Virgin Islands, to be known as the “Labor Administrative and Training Fund” (hereinafter the “Fund”). (b) The Fund shall consist of the surcharge […]