West Virginia payroll tax and registration guide

Updated September 12, 2023

This article will cover:

• What information OnPay needs from you
• What state and local taxes and filings OnPay handles for West Virginia employers
• Where you can find the tax account numbers needed
• Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage your government accounts in one place on Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for West Virginia employers

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in the West Virginia, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in West Virginia, you will need to register your business with the West Virginia Department of Revenue and West Virginia WorkForce. This must be completed for OnPay to be able to file and pay your West Virginia taxes.

Withholding Tax Account Number

Existing West Virginia Employer: 

• You can find your Withholding Tax Account Number on notices received from the West Virginia Department of Revenue. 
• If you cannot locate this document or account number, please call the West Virginia Department of Revenue at (304)-558-3333 to request it.

New West Virginia Employer: Register with the West Virginia Department of Revenue 

• Register your business with the West Virginia Department of Revenue.
• Once completed you will be notified of your tax deposit schedule. 
• You'll receive your WV Withholding account number and tax deposit schedule one week after registering online (3 weeks if registering by mail).

Unemployment Account Number and Tax Rate

Existing West Virginia Employer: 

• You can find your Unemployment Account Number on the annual Tax Rate Notice received from the West Virginia WorkForce. It can also be found on your Quarterly Contribution and Wage Report). 
• Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2. Your employer contribution rate is generally between 1.5% and 8.5% for SUTA with a wage base of $9,000.

New West Virginia Employer: Register with West Virginia WorkForce

• Register your business with WorkForce West Virginia.
• This may take a couple of weeks for the registration to be processed and your account number and rate to be obtained.
• New employers generally have a rate of 2.7% for SUTA with a wage base of $9,000.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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