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