WorkForce WV Wage Reports, Contribution Reports, and contributions due are required to be submitted quarterly and are due within one month after the end of each calendar quarter.
The Wage and Contribution Reports and any contributions due become delinquent after:
- January 31
- April 30
- July 31
- October 31
Timely wage reporting and contribution payments will prevent costly interest, penalty charges, assessments, and legal action.
Reporting Total Monthly Employment
The Contribution Report contains fields for reporting the number of workers who were on an employer’s payroll during the first, second, and third months of the quarter. For each month, report the number of covered workers who worked during or received pay for the payroll period which includes the 12th of the month.
Reporting Employee Wages
Wages must be listed by social security number and employee name on the Wage Report. Wages are to be reported in the calendar quarter in which the wages are paid, not the calendar quarter in which the wages are earned. For example: If an employee worked the last week in March but was not paid for that work until the first week in April, the wages paid for their work in the last week of March would be reported on the second quarter Wage Report and Contribution Report instead of the first quarter report.
Filing Wage and Contribution Reports Online
Electronically filing Wage and Contribution Reports is the preferred method. Once an employer account has been established, banking information will need to be entered so the employer is able to make ACH Credit payments to WorkForce WV. Once the account has been established and banking information has been entered, the employer may file their quarterly Wage and Contribution Reports.
Wage and Contribution Report Instructions
This report will require the employer to provide the following information for all employees:
- Social Security Number
- Wages paid to each employee for the quarter
NOTE: For employer convenience, once the name and Social Security Number have been entered, that information will be saved for future quarterly filings. Employers will be able to add or delete employees as needed.
Employers will be redirected to the Contribution Report where excess and taxable wages for the quarter will need entered. The amount of contributions due will be calculated and the employer may proceed to the payment screen to submit the ACH credit payment to WorkForce WV.
NOTE: When the report is submitted it will automatically be forwarded to WorkForce WV via the online filing system. Employers will not need to submit a paper Wage and Contribution Report.