USA State Payroll Rates + Resources: State of West Virginia: Unemployment Insurance Reporting & Payments

Purpose

This documentation outlines the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of West Virginia.

Unemployment Insurance Reporting & Payments

In order to file online, you must first register for an account with the Online Unemployment Compensation Employer Contribution System. Once there, click Create an account here.

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If you paid no wages during a given quarter, you still must file contribution and wage reports indicating "No Payroll".

Due dates:
QuarterMonths In QuarterDue Dates
1st Quarter
January - March
Due April 30th
2nd Quarter
April - June
Due July 31st
3rd Quarter
July - September
Due October 31st
4th Quarter
October - December
Due January 31st

If the due date is on a weekend or holiday, the next business day becomes the date the quarterly reports and payment must be submitted.

For further details, see the Handbook for Employers.  

Good to Know!

The 2022 taxable wage base for West Virginia is $12,000.  Most subject employers are required to pay contributions at the rate of 2.7 percent of all taxable wages paid to permanent and temporary employees each quarter, or at a higher or lower rate if such a rate has been assigned.