Payroll West Virginia, Unique Aspects of West Virginia Payroll Law and Practice

The West Virginia State Agency that oversees theThere is a $25.00 penalty for a late report in and
collection and reporting of State income taxes$500 for conspiracy West Virginia.The West Virginia
deducted from payroll checks is:State Taxnew hire-reporting agency can be reached at
Department877-625-4669 or 304-346-9513 or on the web at
Capitol Complex, Bldg. 1, W417Virginia does not allow compulsory direct deposit.West
Charleston, WV 25305Virginia requires the following information on an
(304) 558-3333employee's pay stub:itemized deductionsWest Virginia
(800) 982-8297 (in state)requires that employee be paid no less often than
Virginia allows you to use the "WV/IT-104, Westbiweekly.In West Virginia there are no statutory
Virginia's Employee's Withholding Exemptionrequirements concerning the lag time between when
Certificate" form to calculate state income taxthe services are performed and when the employee
withholding or federal form W4 if state and federalmust be paid.West Virginia payroll law requires that
exemption are the same.Not all states allow salaryinvoluntarily terminated employees must be paid their
reductions made under Section 125 cafeteria plans orfinal pay with in 3 working days; next regular payday if
401(k) to be treated in the same manner as the IRSsuspended due to labor dispute or temporarily laid off.
code allows. In West Virginia cafeteria plans are notVoluntarily terminated employees must be paid their
taxable for income tax calculation; taxable forfinal pay by the next regular payday or by mail if
unemployment insurance purposes. 401(k) planemployee requests it.Deceased employee's wages of
deferrals are not taxable for income taxes; taxable for$800; $1,000 after 120 days after death must be paid
unemployment purposes.In West Virginia supplementalto the surviving spouse, adult children, parents, siblings,
wages are taxed at:or person paying funeral expenses (in that
Annual wages under $10,000 3.0%$10,000-$25,000order).Escheat laws in West Virginia require that
4.0%$25,000-$40,000 4.5%$40,000-$60,000 6.0%Overunclaimed wages be paid over to the state after one
$60,000 6.5%You may file your West Virginia Stateyear.The employer is further required in West Virginia
W-2s by magnetic media if you choose to.The Westto keep a record of the wages abandoned and turned
Virginia State Unemployment Insurance Agencyover to the state for a period of 10 years.West
is:Bureau of Employment ProgramsVirginia payroll law mandates no more than 20% of
112 California Ave.minimum wage may be used as a tip credit.In West
Charleston, WV 23505-0112Virginia the payroll laws covering mandatory rest or
(304) 558-2674meal breaks are only that minors under 16 must have
State of West Virginia taxable wage base for30 minutes rest after five hours of work and other
unemployment purposes is wages up toemployees get 20 minutes for 6 hours.West Virginia
$8000.00.West Virginia has optional reporting ofstatute requires that wage and hour records be kept
quarterly wages on magnetic media.Unemploymentfor a period of not less than two years. These records
records must be retained in West Virginia for awill normally consist of at least the information required
minimum period of four years. This informationunder FLSA.The West Virginia agency charged with
generally includes: name; social security number; datesenforcing Child Support Orders and laws is:Bureau for
of hire, rehire and termination; wages by period; payrollChild Support Enforcement
pay periods and pay dates; date and circumstances ofDepartment of Health and Human Resources
termination.The West Virginia State Agency chargedBldg. 6, Rm. 817
with enforcing the state wage and hour laws is:DivisionState Capitol Complex
of LaborCharleston, WV 25321
Wage and Hour Section(304) 558-4665
Capitol ComplexVirginia has the following provisions for child support
Building 3, Rm. 319deductions:When to start Withholding? 14 days after
Charleston, WV 25305receipt of order.
(304) 558-7890When to send Payment? Payday.
minimum wage in West Virginia is $5.15 per hour.TheWhen to send Termination Notice? "Promptly"
general provision in West Virginia concerning payingMaximum Administrative Fee? $1 per payment.
overtime in a non-FLSA covered employer is one andWithholding Limits? 40% of disposable earnings if
one half times regular rate after 40 hour week.Westsupporting another spouse or child; 50% if not; amounts
Virginia State new hire reporting requirements are thatgo to 45% and 55% if employee is 12 weeks in
every employer must report every new hire andarrears.
rehire. The employer must report the federally requiredPlease note that this article is not updated for
elements of:Employee's namechanges that can and will happen from time to
payroll addresstime.Charles J. Read, CPA has been in the payroll,
Employee's addressaccounting and tax business for 30 years, the last
Employee's social security numberfifteen in private practice. Mr. Read is the author of
Employer's name"How to Start a New Business".For Professional
Employers addressPayroll services at a Budget Price go to a Paperless
Employer's Federal Employer Identification NumberPayroll Company.Go to For a full service payroll
(EIN) This information must be reported within 14 daysservice bureau with CPA's on staff.See an excerpt of
of the hiring or rehiring.Mr. Read's interviews from William Shatners
The information can be sent as a W4 or equivalent"Heartbeat of America" television show on the
by mail, fax or electronically.websites linked above.