Tax Filing & Reporting

As an employer, understanding and managing quarterly unemployment taxes is a key aspect of your financial responsibilities. Here’s what you need to know about filing and paying quarterly unemployment taxes:

1. Filing Deadlines: Quarterly unemployment tax filings are typically due one month after the end of each calendar quarter:

  • Quarter ending March 31 is due April 30.
  • Quarter ending June 30 is due July 31.
  • Quarter ending September 30 is due October 31.
  • Quarter ending December 31 is due January 31.

Be sure to mark your calendar and submit your tax reports and payments on time to avoid penalties and interest charges.

2. Calculating Tax Liability: Determine your unemployment tax liability by multiplying your taxable payroll by the applicable unemployment tax rate. Be mindful of any changes in tax rates or wage bases that may affect your quarterly tax obligations.

3. Completing and Filing Quarterly Reports: Prepare and submit quarterly tax reports accurately and timely, providing the following information: 

  • Employee name.
  • Employee Social Security Number (SSN).
  • Gross wages paid in the calendar quarter.
  • The job title or Standard Occupational Classification (SOC) code for each employee.
  • The county in which the majority of the employee’s job duties are performed.
  • The number of employees on your payroll during the 1st, 2nd, and 3rd months of the quarter.  NOTE: Once entered, the employee names and SSNs will be saved for future quarterly filings, allowing you to easily manage employee information.
  • After providing the employee information, you will be redirected to the Contribution Report section to enter excess and taxable wages for the quarter. The system will calculate the amount of contributions due.
  • Proceed to the payment screen to submit the ACH credit payment to WorkForce West Virginia.
  • Once submitted, the report will be automatically forwarded to WorkForce West Virginia via the online filing system. You do not need to send a paper Wage and Contribution Report.
File Quarterly Reports OR Pay Quarterly Taxes

4. Making Timely Payments: Submit your unemployment tax payments promptly using the link above. Ensure that payments are made using the approved payment methods and include all necessary documentation to facilitate accurate processing.

5. Maintaining Records: Keep detailed records of your quarterly unemployment tax filings and payments for future reference and audit purposes. Maintain organized records of employee wages, tax rates, and any correspondence related to unemployment taxes.

6. Seeking Assistance: If you have questions or concerns about quarterly unemployment tax filings, don’t hesitate to reach out to WorkForce West Virginia at uctaxunit@wv.gov. WorkForce West Virginia is committed to helping employers navigate the complexities of unemployment tax compliance. Staff is available to provide assistance, resources, and expertise to ensure that your quarterly tax filings are accurate, timely, and in full compliance with regulatory requirements.

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.