| The West Virginia State Agency that oversees | | | | There is a $25.00 penalty for a late report in and |
| the collection and reporting of State income taxes | | | | $500 for conspiracy West Virginia.The West |
| deducted from payroll checks is:State Tax | | | | Virginia new hire-reporting agency can be reached |
| Department | | | | at 877-625-4669 or 304-346-9513 or on the web |
| Capitol Complex, Bldg. 1, W417 | | | | at Virginia does not allow compulsory direct |
| Charleston, WV 25305 | | | | deposit.West Virginia requires the following |
| (304) 558-3333 | | | | information on an employee's pay stub:itemized |
| (800) 982-8297 (in state) | | | | deductionsWest Virginia requires that employee |
| Virginia allows you to use the "WV/IT-104, West | | | | be paid no less often than biweekly.In West |
| Virginia's Employee's Withholding Exemption | | | | Virginia there are no statutory requirements |
| Certificate" form to calculate state income tax | | | | concerning the lag time between when the |
| withholding or federal form W4 if state and | | | | services are performed and when the employee |
| federal exemption are the same.Not all states | | | | must be paid.West Virginia payroll law requires |
| allow salary reductions made under Section 125 | | | | that involuntarily terminated employees must be |
| cafeteria plans or 401(k) to be treated in the | | | | paid their final pay with in 3 working days; next |
| same manner as the IRS code allows. In West | | | | regular payday if suspended due to labor dispute |
| Virginia cafeteria plans are not taxable for income | | | | or temporarily laid off. Voluntarily terminated |
| tax calculation; taxable for unemployment | | | | employees must be paid their final pay by the |
| insurance purposes. 401(k) plan deferrals are not | | | | next regular payday or by mail if employee |
| taxable for income taxes; taxable for | | | | requests it.Deceased employee's wages of $800; |
| unemployment purposes.In West Virginia | | | | $1,000 after 120 days after death must be paid |
| supplemental wages are taxed at: | | | | to the surviving spouse, adult children, parents, |
| Annual wages under $10,000 | | | | siblings, or person paying funeral expenses (in that |
| 3.0%$10,000-$25,000 4.0%$25,000-$40,000 | | | | order).Escheat laws in West Virginia require that |
| 4.5%$40,000-$60,000 6.0%Over $60,000 | | | | unclaimed wages be paid over to the state after |
| 6.5%You may file your West Virginia State W-2s | | | | one year.The employer is further required in West |
| by magnetic media if you choose to.The West | | | | Virginia to keep a record of the wages abandoned |
| Virginia State Unemployment Insurance Agency | | | | and turned over to the state for a period of 10 |
| is:Bureau of Employment Programs | | | | years.West Virginia payroll law mandates no more |
| 112 California Ave. | | | | than 20% of minimum wage may be used as a |
| Charleston, WV 23505-0112 | | | | tip credit.In West Virginia the payroll laws covering |
| (304) 558-2674 | | | | mandatory rest or meal breaks are only that |
| State of West Virginia taxable wage base for | | | | minors under 16 must have 30 minutes rest after |
| unemployment purposes is wages up to | | | | five hours of work and other employees get 20 |
| $8000.00.West Virginia has optional reporting of | | | | minutes for 6 hours.West Virginia statute requires |
| quarterly wages on magnetic | | | | that wage and hour records be kept for a period |
| media.Unemployment records must be retained in | | | | of not less than two years. These records will |
| West Virginia for a minimum period of four years. | | | | normally consist of at least the information |
| This information generally includes: name; social | | | | required under FLSA.The West Virginia agency |
| security number; dates of hire, rehire and | | | | charged with enforcing Child Support Orders and |
| termination; wages by period; payroll pay periods | | | | laws is:Bureau for Child Support Enforcement |
| and pay dates; date and circumstances of | | | | Department of Health and Human Resources |
| termination.The West Virginia State Agency | | | | Bldg. 6, Rm. 817 |
| charged with enforcing the state wage and hour | | | | State Capitol Complex |
| laws is:Division of Labor | | | | Charleston, WV 25321 |
| Wage and Hour Section | | | | (304) 558-4665 |
| Capitol Complex | | | | Virginia has the following provisions for child |
| Building 3, Rm. 319 | | | | support deductions:When to start Withholding? 14 |
| Charleston, WV 25305 | | | | days after receipt of order. |
| (304) 558-7890 | | | | When to send Payment? Payday. |
| minimum wage in West Virginia is $5.15 per | | | | When to send Termination Notice? "Promptly" |
| hour.The general provision in West Virginia | | | | Maximum Administrative Fee? $1 per payment. |
| concerning paying overtime in a non-FLSA | | | | Withholding Limits? 40% of disposable earnings if |
| covered employer is one and one half times | | | | supporting another spouse or child; 50% if not; |
| regular rate after 40 hour week.West Virginia | | | | amounts go to 45% and 55% if employee is 12 |
| State new hire reporting requirements are that | | | | weeks in arrears. |
| every employer must report every new hire and | | | | Please note that this article is not updated for |
| rehire. The employer must report the federally | | | | changes that can and will happen from time to |
| required elements of:Employee's name | | | | time.Charles J. Read, CPA has been in the payroll, |
| payroll address | | | | accounting and tax business for 30 years, the last |
| Employee's address | | | | fifteen in private practice. Mr. Read is the author |
| Employee's social security number | | | | of "How to Start a New Business".For Professional |
| Employer's name | | | | Payroll services at a Budget Price go to a |
| Employers address | | | | Paperless Payroll Company.Go to For a full service |
| Employer's Federal Employer Identification | | | | payroll service bureau with CPA's on staff.See an |
| Number (EIN) This information must be reported | | | | excerpt of Mr. Read's interviews from William |
| within 14 days of the hiring or rehiring. | | | | Shatners "Heartbeat of America" television show |
| The information can be sent as a W4 or | | | | on the websites linked above. |
| equivalent by mail, fax or electronically. | | | | |