responsibilities toward their employees relating to reporting new hires,
payroll and withholding taxes, safety and fair employment practices. These
requirements are set by federal and state law for the protection of
Take these steps when a new employee is
- Have the employee
complete the Citizenship and Immigration Form
I-9, Employment Eligibility Verification. Examine the
employee's identification documents and record the identifying
information. Keep completed I-9 forms on file for examination by
the USCIS upon request.
- Have the employee
complete a W-4
form to establish the basis for payroll, indicating the number of
dependents and any additional federal tax the employee wishes to have
- If the employee is
eligible for advance earned income credit, have the employee complete a
Form. To be eligible, the employee must have qualifying
dependent children and have total family income of less than a specific
maximum. Income limits are specified on the form.
- Report information about your new or rehired employees through the
West Virginia New Hire Reporting System within 14 days of the hire/rehire date. Online reporting is quick and easy at
A form for mailing or faxing your report is also available by calling the Center at 1-877-625-4669. This report is
required by West Virginia law.
withholding forms and report withholding carefully and promptly.
- Use the IRS
withholding tables to calculate your withholding requirements for
federal taxes, Social Security and Medicare.
- Use the IRS
Employer's Tax Guide (Circular E, Publication 15) for detailed
information about employer duties relating to the IRS. For
additional help, see the IRS
Employer's Supplemental Tax Guide (Publication 15a) .
- Prepare IRS
Form 941 Employer's Quarterly Federal Tax Return. This return
must be filed by all employers who pay wages subject to income tax
withholding. This return must be filed by the last day of the
month that follows the end of the quarter.
- Prepare deposit of
income tax withheld (including employer and employee Social Security and
Medicare taxes). These may be required semi-weekly, monthly or
quarterly. See IRS
Publication15, Circular E for details.
Effective January 1, 2009, the due dates for Withholding returns (WV/IT-101A
is the last day of the month following the close of the year or quarter.
Withholding payments are to be remitted separately from returns
using WV/IT-101V and are due by the 15th of the month following the
close of the month or year (for annual filers). For additional information,
see Administrative Notice 2009-02 located at www.wvtax.gov.
- Prepare a W2 Form (Wage
and Tax Statement) for each employee for the calendar year and give that
form to the employee no later than January 31. This is a
multi-part form that must be obtained from the IRS, and is often
available at post offices or state tax offices.
- Prepare a W3 Form
(transmittal of Wage and Tax Statements) summarizing all of the W2 forms
you will file with the IRS. This is also a multi-part form
obtained from the IRS or other source.
- See the IRS publication
for W2 and W3 Forms for help on preparing these forms.
- Prepare WVIT-103
West Virginia Annual Income Tax Withheld Reconciliation for all
employees and file on or before February 28, along with the 'state' copy
of the W2 (part of the multi-part W2 form).
Federal laws administered by the Department of Labor
(USDOL) require postings to notify employers of their rights. Some
of these requirements apply only to businesses with more than a certain
number of employees or businesses with employees who are covered by the
- General information about posting
requirements is available on the USDOL
- Find out details at USDOL
Workplace Poster Requirements for Small Businesses
and Other Employers .
- Posters required in most workplaces include:
- Job Safety and Health Protection,
- Equal Employment Opportunity is the Law,
- Federal Minimum Wage, and
- Your Rights Under the Family and Medical
- Posters required in special circumstances
- Notice to Workers with Disabilities Paid
at Special Minimum Wages,
- Notice: Migrant and Seasonal Agricultural
Worker Protection Act,
- Notice to Employees Working on Federal or
Federally Financed Construction Projects,
- Notice: Employee Polygraph Protection Act,
- Notice to Employees Working on Government
State law also requires postings by
- Every liable employer is required by law to
display prominently in each business establishment a poster, Notice to
Employees, Unemployment Compensation Benefits,
The poster contains information about insured workers' rights and duties under the West
Virginia Unemployment Compensation Law.
- Every employer is required to post the
WV Minimum Wage/Maximum
State laws administered by the WV Division of Labor
sets requirements for wage rates. The division also provides assistance
with compliance with federal safety and health requirements
- The West Virginia Division of Labor offers
an on-site consultation
program, which provides free analysis and advice on
eliminating workplace hazards.
- The Division of Labor provides information
on the West Virginia Wage Payment and Collection
which sets requirements relating to wage payments.
- Wage rates for specific types of work,
including contruction-related trades, heavy construction and highway
construction trades are established annually on prevailing wages on a
county by county basis. These wage rates are filed with the Secretary of State
Administrative Law Division.
Both federal and state unemployment compensation
coverage requirements apply to workers who are classified as
employees. Owners are not eligible for unemployment
- Basic business registration includes
registration with the West Virginia Bureau of Employment Programs,
Unemployment Compensation Division, providing the new business indicates
it will have employees. The UC Division will use the information
provided in the registration to determine whether the employer is liable
for unemployment compensation coverage.
- The WVBEP
Employer Handbook provides information about
laws, rules, claims and reporting relating to unemployment.
- When an employer is determined to be liable,
or applies for and is approved for voluntary coverage, the Division
issues an Employer's Certificate of Registration, Form WVUC-A-29 and
assigns the employer a ten-digit account number. The employer
should enter this 10-digit number on all correspondence with the
Division and on unemployment compensation forms.
- The initial rate for unemployment
compensation depends on the type of business and the history of
unemployment claims for that type of business. After a period of time,
experience factors will be included in the rate, and the rate can fall
or rise depending on the specific employer's history of workers filing
unemployment compensation claims. The rate is applied to payroll
to determine the amount.
- A employer that is not liable for coverage
or who wishes to insure workers who are not engaged in 'employment' as
defined in the Unemployment Compensation Law may elect voluntary
coverage by completing Form WVUC-A-33, Voluntary Election to Become an
Employer. If approved, voluntary coverage remains in effect at least two
calendar years, the year it is elected and the following year.
- If a business starts with no employees and
adds employees later, that business must contact the UC Division and
apply for an account.
- Forms for filing unemployment compensation
are mailed to employers from the Unemployment Compensation
Electronic filing options are also available.
- Prepare and file West Virginia Unemployment
Compensation quarterly Contribution Report WVUC-A-154 and Wage Report
WVUC-A-154-A on or before the last day of the month following the end of
a calendar quarter.
State law requires employers to obtain workers' compensation coverage for
employees in case of workplace injury. As part of the move toward complete privatization of this
system, beginning January 1, 2006 employers will purchase worker's compensation insurance from the new
mutual insurance company, BrickStreet
- Basic business registration for a new or
acquired business no longer include includes registration for worker's compensation
coverage. The employer must apply directly to the private carrier for this insurance coverage.
- Eligible employers who wish to self-insure their employees
injury claims may register under 'Guaranteed Cost and Self Insurance Coverage' provisions.
View information and application forms about
- All new businesses with employees are required to have one of the two types of coverage.