Congratulations on starting a business in the great state of West Virginia! Under the West Virginia Unemployment Compensation Law most employers are liable to pay unemployment taxes and report wages paid to their employees on a quarterly basis.
Application
As a West Virginia employer, you will need to submit an application to WorkForce WV and register with the State Information Data Exchange (SIDES). See the options below:
To apply online with multiple agencies, including WorkForce WV, Secretary of State, and the State Tax Department, visit business4.wv.gov and fill out the online application through the One Stop Business Portal. Your application will automatically be sent to WorkForce WV. If you would prefer to fill out paper applications, choose an application option below:
- Regular Business: Please complete the Employers Initial Statement.
- Non-Profit Organization: Please complete the Employers Initial Statement and Non-Profit Organization Form
- Government Employer: Please complete the Employers Initial Statement and Reimbursement Agreement Form
- SIDES: All employers may register with SIDES.
The completed application can be emailed to: uctaxunit@wv.gov, which is the preferred method. It can also be mailed or faxed to the Status Determination Unit; information for these methods is provided on the bottom of the application. Once you are registered, you will receive your Employer Account Number.
Regardless of which application method you choose, a new account letter with your certificate of registration will be sent to the email address provided on the form. For inquiries about the status of your Employer Account Number, contact uctaxunit@wv.gov.
Who is Liable to Pay Unemployment Taxes
Liability depends on the type and nature of the business, the number of workers employed, and the amount of wages paid.
Employers who are liable to pay unemployment taxes include the following:
- An employing unit that is liable under the Federal Unemployment Tax Act (FUTA) and has at least one employee in West Virginia, regardless of the number of weeks employed or amount of payroll.
- An employing unit that pays $1,500 or more in total gross wages in a quarter or has at least one employee during twenty different weeks during a calendar year. These weeks do not have to be consecutive. The employee does not have to be the same person for twenty weeks. It is not relevant if the employee is full-time or part-time.
- An employer who has acquired all or part of the business of another employer who was already liable.
- An employing unit that is a non-profit organization as described under section 501(C) (3) of the IRS code and has four or more employees during each of 20 weeks in the current or preceding calendar year. Officers of a nonprofit corporation are counted even if such officers do not receive remuneration for their services from the nonprofit corporation.
- An employing unit that applies for voluntary coverage even though they do not currently meet the required criteria.
- All state and local government units and political subdivisions.
- An employing unit that paid cash wages of $1,000 or more in any calendar quarter for domestic services.
An employing unit engaged in agricultural labor if:
- It employs 10 or more employees for 20 different calendar weeks or more in a calendar year.
- It pays $20,000 or more in gross wages in a calendar quarter.
An employing unit engaged in agricultural labor if:
- It employs 10 or more employees for 20 different calendar weeks or more in a calendar year.
- It pays $20,000 or more in gross wages in a calendar quarter
Status Changes
You must notify WorkForce WV when changes are made in the organization or the status of your business. The following are examples of changes that you need to report on the Transfer of Business Form:
- Sale of business
- Dissolution of a partnership
- Formation of a new partnership
- Dissolution of a corporation
- Formation of a new corporation
- Death of an owner or partner
- Any other changes in the legal standing of a business
If you have one of the following business changes you will need to fill out the Employer’s Report of Change Form and submit it to uctaxunit@wv.gov so we can update your information:
- Company Name Change
- Contact Information Change
- Address Change
- Phone Number Change
- Email Address Change
- Close or Inactivate Account
- Reopen Account
Reporting Requirements
Employers are required to submit a complete Quarterly Wage and Contribution Report each quarter. The due dates for filing quarterly reports are as follows:
- First quarter – April 30
- Second quarter – July 31
- Third quarter – October 31
- Fourth quarter – January 31
File your Quarterly Tax Return
Online Employer Services
WorkForce West Virginia provides West Virginia employers with access to the online Unemployment Compensation Employer System that allows employers to:
- File wage reports and pay unemployment compensation contributions online with ACH debit.
- Third-Party Administrators can file electronically and pay through ACH credit. For ACH credit information, contact: uctaxunit@wv.gov
- Pay delinquent contributions online with ACH debit.
- Register for the State Information Data Exchange System (SIDES). SIDES is a web-based system that allows electronic transmission of unemployment compensation information requests from unemployment agencies to multi-state employers and/or third-party administrators, as well as transmission of replies containing requested information back to the agencies.
NOTE:
- Users with ACH debit blocks need to contact their financial institution to inform them of a new company identification number: 1556000814. Payments will appear on your bank statements as WV Treasury.
- You will need your Account Number to file online. When entering this number please do not enter the leading zeros or dashes.
- You will need your Federal Employer Identification Number (FEIN) to file online. When entering this number, do not enter dashes.