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West Virginia payroll tax and registration guide

  • Updated

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

  • State Employer Identification Number and state/local tax IDs
  • Tax rates - State tax offices set these rates based on the type, age, and size of your business
  • TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

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

Learn more about Middesk

 

See what information you need to provide OnPay, and what taxes and filings OnPay handles for West Virginia Employers.

  • Information OnPay needs from you

    Use this checklist to make sure you’ve covered everything required to set up your account as a West Virginia employer, so OnPay can accurately file and pay taxes on your behalf:

    All West Virginia employers What is this?
    Make sure your business is registered with the West Virginia Department of Revenue

    Allows your business to file and pay taxes in West Virginia
    More info >
    Make sure your business is registered with West Virginia WorkForce

    Allows your business to pay required unemployment insurance in West Virginia
    More info >
    Provide OnPay with your West Virginia Tax ID and deposit schedule

    The employer identification number issued by the West Virginia Department of Revenue
    More info >
    Provide OnPay with your West Virginia Unemployment ID

    A number unique to your account with the West Virginia WorkForce
    More info >
    Provide OnPay with your West Virginia Unemployment (SUI) Rate

    A tax rate you receive annually from the West Virginia WorkForce
    More info >

  • Taxes and filings OnPay handles for West Virginia Employers

    Withholding Tax

    Form IT-101V

    Monthly Withholding Return 

    - Monthly

    Form IT-103

    Annual Withholding Reconciliation

    - Annual

    Unemployment Insurance Tax

    Form WVUC-A-154

    West Virginia Quarterly Tax and Wage Report

    - Annual

    Other

    New Hire Report

    West Virginia Report of New Hires

    - As required

Where you can find the tax account numbers you need

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

Updated January 1, 2025

Existing West Virginia Employer: 

  • You can find your Unemployment Account Number and tax rate in the Unemployment Insurance Tax Rate Notice you received from the West Virginia Unemployment Compensation Division (Show me→)
  • You can find your Unemployment Account Number in the annual Tax Rate Notice received from the West Virginia WorkForce, as well as in your Quarterly Contribution and Wage Report
  • Your employer contribution rate is generally between 1.5% and 4.5% for SUTA with a wage base of $9,521

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 $9,521

 

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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