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Maintain Employer Accounts

Maintain Employer Accounts

Most businesses must make regular filings relating to the owners and employees, including estimated income tax, employee withholding and unemployment and workers' compensation payments.  Keeping these accounts in good standing is essential to your business.



Select an account type for information about employer responsibilities.

Employee Withholding

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The State Tax Department handles deposits of state and federal income taxes withheld for employees.

  • Visit the State Tax Department's West Virginia Employer's Withholding Instructions and Tax Tables for detailed information about determining the withholding percentage for each employee, the definition of 'employee', what compensation is subject to withholding, what exemptions exist, other special situations that affect withholding, and filing requirements.

  • Return Filing Requirements / Due Dates:
    • Quarterly returns (WV/IT-101Q) - withhold more than $600 annually.
      • A separate Quarterly return (WV/IT-101Q) is required for each quarter in the calendar year and is due by the last day of the month, following the close of the quarter. (Example: Second quarter return (April-June) is due July 31st.) Monthly payments are required.
    • Annual returns (WV/IT-101A) - withhold less than $600 annually.
      • A separate Annual return (WV/IT-101A) is required for each calendar year and is due by the 31st day of January following the close of the calendar year.
  • Payments and due dates
    • Payments are due by the 15th of the month following the close of the month or year (for annual filers.) Payments are to be submitted separately from returns using WV/IT-101V.

For additional information regarding Withholding filing and payment requirements, see Administrative Notice 2009-02 located at www.wvtax.gov.

 

Estimated Income Tax

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As a business owner, you may take money out of your business through a regular salary from which income taxes are withheld, through irregular 'draws', or by both means.  Quarterly reporting of Individual Estimated Income Tax is required when your income tax liability (minus any credits) is expected to be at least $600 more than you have paid through withholding.  Remember, all sources of income not subject to withholding should be included when you make the estimate.

 

Unemployment Compensation Accounts

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At the time you register your business, you will provide information that the Unemployment Compensation Division will use to determine whether your employees are covered or exempt under the law.

  • The Unemployment Compensation Division provides a Handbook for Employers that provides extensive guidance for employers about meeting requirements for maintaining the UC account.  The handbook also provides details about wages to be reported and rate information.

  • All unemployment compensation reports are filed quarterly.  Contributions, together with contribution and wage reports, are due by the end of the month following the calendar quarter covered -- April 30, July 31, October 31, and January 31.

  • In the last month of the quarter, the Employer's Quarterly Report packet will be mailed to the mailing address provided.  The packet consists of a cover sheet, the Contribution Report, the Wage Report, and a return envelope.

  • Your quarterly wage report may be prepared electronically using the UC Wage Reporter software.  This software must be downloaded to your local PC, and may then be used to prepare reports.  The completed reports may printed for paper filing or may be filed on diskette.

  • When you make quarterly filings, use the cover sheet to correct the preprinted FEIN or report any change in name, mailing address, business location or ownership, or a cessation of business.
 

Workers' CompensationCoverage

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As of January 1, 2006, employers will meet responsibilities for obtaining workers' compensation coverage for employees from the new mutual insurance company established for the transition to a fully privatized system.

From Jan. 1, 2006 to July 1, 2008, BrickStreet Insurance will be the sole source of legally required workers' compensation coverage for all employers doing business in West Virginia.

For more information about the transfer of existing policies to the new mutual, visit BrickStreet Insurance.

 
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