What are the West Virginia payroll tax registration requirements?

If you plan to process payroll in West Virginia or hire employees who live or work there, you must register as an employer with the state. This ensures compliance with state income tax withholding and unemployment insurance (SUI) requirements.

 

West Virginia Registration for Income and Unemployment Taxes

Employers in West Virginia must register with two state agencies:

• West Virginia State Tax Department – for withholding tax.

• WorkForce West Virginia – for state unemployment insurance (SUI).

 

How to Register

1. Register Online

• Withholding Tax: Register through the WV TAP (Taxpayer Access Point) portal at https://mytaxes.wvtax.gov.

• Unemployment Insurance: Register with WorkForce WV Employer Self-Service at https://uc.employers.wv.gov.

2. Register by Paper

• Withholding: File Form WV/BUS-APP (Business Registration Application).

• Unemployment: File Employer’s Initial Statement (Form UC-201).

 

Numbers Issued & Formats

• Withholding Account Number: 8-digit numeric code.

• Unemployment Insurance (UI) Account Number: 10-digit numeric code.

 

West Virginia State Withholding Certificate

Form WV IT-104 – Employee’s Withholding Exemption Certificate

• Must be completed by each employee at hire.

• If not provided, employers must withhold tax at the highest rate.

 

West Virginia Payroll Tax Rates (2025)

Minimum Wage

• $8.75/hour (applies to most employers with 6+ employees).

State Unemployment Insurance (SUI)

• Wage Base Limit: $9,000 (2025).

• New Employer Rate: 2.7%.

• Experienced Employers: 1.5% – 8.5% (based on experience rating).

 

West Virginia Payroll Tax Deposits

Withholding Tax (State Tax Department)

• Payment Frequency: Monthly, Quarterly, or Annually (assigned when you register).

• How to Pay:

  • Online via WV TAP (required for most).

  • Mail payment with Form WV/IT-101Q (coupon) if paper filing is allowed.

Unemployment Insurance (WorkForce WV)

• Payment Frequency: Quarterly.

• How to Pay: File and pay online through WorkForce WV Employer Self-Service.

 

West Virginia Payroll Tax Filings

West Virginia State Tax Department

Form WV/IT-101Q – Employer’s Quarterly Return of Income Tax Withheld

• Reports state income tax withheld from employees.

Deadline: Last day of the month following the quarter.

• Q1: April 30

• Q2: July 31

• Q3: October 31

• Q4: January 31

How to File:

• Online via WV TAP.

• Paper (with IT-101Q) is allowed only for small employers.

Amendments: File amended returns through WV TAP or by submitting a corrected paper form.

 

---

Form WV/IT-103 – Annual Reconciliation of Income Tax Withheld

• Annual summary of state income tax withholding, reconciled with W-2s.

Deadline: January 31.
Amendments: File corrected IT-103 with revised W-2C forms.

 

Form W-2 – Wage and Tax Statement

• Must be issued to employees and submitted to WV State Tax Department.

Deadline: January 31.
Amendments: File W-2Cs with corrected IT-103.

 

WorkForce West Virginia

Form UC-201 – Employer’s Quarterly Contribution Report

• Reports wages and pays unemployment insurance tax.

Deadline: Last day of the month following the quarter.

• Q1: April 30

• Q2: July 31

• Q3: October 31

• Q4: January 31

How to File:

• Online via WorkForce WV Self-Service Portal.

• Paper UC-201 is accepted for employers with no online access.

Amendments: File corrected UC-201 through the portal or by paper.

 

West Virginia New Hire Reporting

Requirement: Employers must report all new hires and rehires within 14 days of hire.

Information Required:

• Employer: Name, Address, FEIN

• Employee: Full Name, SSN, Address, Date of Hire

How to File:

1. Online: https://newhire-reporting.com/WV-Newhire

2. File Upload: For bulk submissions.

3. Mail or Fax:

   • Mail: West Virginia New Hire Reporting Center, PO Box 15349, Charleston, WV 25356

   • Fax: (866) 805-8575