West Virginia Department of Commerce Employers FAQ

Employers

Frequently Asked Questions

How do I register?

Contact the Status Determination Unit of our Unemployment Compensation Division at 304/558-2677. The necessary forms and instructions will then be mailed to you or you may download them from this website.

How do I find out what my rate is?

Information concerning employer contribution rates can be obtained by calling the Contribution Receipts Unit of our Unemployment Compensation Division at 304/558-2676 or 304/558-2233. Most new employers begin with a rate of 2.7%. This rate remains the same for 36 consecutive months ending on June 30. At that time the rate is calculated according to the experience of the account. An employer who acquires an existing business inherits the contribution rate of that account. An out-of-state construction company begins with a rate of 8.5%.

How much do I owe?

Every liable employer in the state is identified by an account number. The amount owed and quarters in which monies are due is based on your particular account. Active employers are reminded on their quarterly report forms if they have a balance due. To obtain information in regard to an outstanding balance, an employer may contact the Compliance and Enforcement Unit at 304-558-2451 or email them at ucworkforcecae@wv.gov. A breakdown of contributions, penalties and interest can also be provided. In the event the outstanding monies due have been referred to the Legal Services Division for collection, you will be directed to call that division at 304-558-3403.

Can the penalty/interest be forgiven?

The Unemployment Compensation Law has no provision for the waiver of penalties or interest.

Where can I get UC forms?

If you need registration forms, contact the Status Determination Unit of our Unemployment Compensation Division at 304-558-2677. If you need quarterly reporting forms, call the Compliance and Enforcement Unit of our Unemployment Compensation Division at 304-558-2451 or 304-558-1818 or email them at ucworkforcecae@wv.gov. If you need any registration forms, these can be found here. With whom do I talk about certification for a contractor’s license?

If, after first contacting the West Virginia Division of Labor at 304-558-7890, it has been determined you are not in compliance with the Unemployment Compensation Law, contact the Compliance and Enforcement Unit at 304-558-2451 or via email at ucworkforcecae@wv.gov, to discuss what action is necessary to bring you into compliance.

How do I file an amended return? I overpaid on the Employer Contribution. I failed to deduct the excess wages.

You can make a copy of the original contribution report, change the figures and mark the report amended. Mail this to Unemployment Compensation Division, Contribution Accounting Section, P.O. Box 106, Charleston, WV 25321-0106

Some family members are not subject to Federal Unemployment. How do I find out if West Virginia has any exceptions for family members for Unemployment Compensation or Workers' Compensation?

The Handbook for Employers is available on this website and lists what family members are exempt under "Service excluded from definition of employment." They include service of an individual in the employ of the individual's son, daughter or spouse; service of a child under 18 in the employ of the child's father or mother.

What wages are taxable? Are 125 cafeteria contributions included or excluded from taxable wage?

Contributions to a 125 cafeteria plans are considered wages and are reportable on the wage and contribution reports.

Our company is currently paying quarterly State Unemployment Tax by check and we are wondering if there is a possibility to change the payment method to EFT/ACH (credit). If so, please let me know what we need to do, what forms should we send, in order start EFT/ACH (credit) payments.

At this time, the only way to pay your unemployment compensation tax is by check. If and when EFT/ACH is available, all employers will be advised.

If you have additional employer questions, email uctaxunit@wv.gov.