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File West Virginia Payroll
Taxes Online in Minutes

Easily file West Virginia payroll tax forms including new hire reports, withholding tax returns, and unemployment insurance filings — all from one secure platform.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 14 days of hire

New Hire
Form IT-101Q

Form IT-101Q

Deadline: Apr 30, Jul 31, Oct 31,
Jan 31

Withholding
Form WVUC-A-154

Form WVUC-A-154

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

West Virginia Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance

Stay compliant with West Virginia payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance filings.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

Federal and state legislation requires all employers and labor organizations doing business in the State of West Virginia, both public and private, to report newly hired, rehired, or returning to work employees.

Employers must also report the hiring or rehiring of all independent contractors who receive compensation or execute a contract for services performed when payment for services is $2500 or more in any year.

If you are an employer with employees in more than one state, you are a multistate employer. You have two options for reporting their new hires:

  • Report newly hired employees to the state where they work, or
  • Select one state where your employees work and report all new hires to the selected state
  • Online: To report new hires online with the state of West Virginia use West Virginia New Hire Reporting Portal.
  • Fax: (877) 625-4675
  • Mail: West Virginia New Hire Reporting Center, PO Box 2998, Trenton, NJ 08690
Within 14 days of the employee's hire or rehire date.

Quarterly Tax Withholding Tax Return (Form IT-101Q)

West Virginia Form WV/IT-101Q must be filed by employers who withhold state income tax from employee wages.

This applies to all business types that includes sole proprietorships, LLCs, and corporations-that pay salaries, wages, or bonuses subject to West Virginia personal income tax.

Mandatory filers: Employers making regular, ongoing withholdings. You must file this form for every calendar quarter.

Exceptions: You do not use the quarterly Form WV IT-101Q if you withhold less than $600 annually or employ only certain domestic/household employees. Instead, you file the annual Form WV/IT-101A.
  • Electronic Filing (Mandated): Employers who employ more than 10 employees are required to file Form IT-101Q and pay electronically via the West Virginia MyTaxes Portal.
  • Mail: If you have fewer than 10 employees and prefer to file Form IT-101Q by paper, you can complete and mail to: West Virginia State Tax Department, Tax Account Administration, P.O. Box 1667, Charleston,
    WV 25326-1667.

Form WV IT-101Q is due on or before the last day of the month following the close of each calendar quarter.

The specific quarterly deadlines are as follows:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Quarterly Contribution Report (Form WVUC-A-154)

Form WVUC-A-154 must be filed by all liable employers in West Virginia who pay wages to employees, which includes reporting and paying state unemployment compensation taxes.

You are required to file Form WVUC-A-154 if your business meets any of the following criteria:

  • You pay $1,500 or more in total gross wages in a calendar quarter.
  • You employ at least one worker for 20 different calendar weeks in a calendar year.
  • You are liable under the Federal Unemployment Tax Act (FUTA) and have at least one employee in West Virginia.
  • You are a nonprofit organization (501c3) that employs four or more people during 20 different weeks in a year.
  • You are a state/local government unit or political subdivision.
  • You pay cash wages of $1,000 or more in any quarter for domestic services.
  • Online: File Form WVUC-A-154 online through the WorkForce West Virginia portal.
  • Mail: Unemployment Compensation Division, WV Bureau of Employment Programs, Contribution Accounting, PO Box 106, Charleston, WV 25321-0106.

Form WVUC-A-154 must be filed and the corresponding taxes paid on or before the last day of the month following the end of each calendar quarter.

The specific quarterly deadlines are as follows:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File West Virginia Payroll Forms with Confidence

Simplify West Virginia payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file West Virginia payroll forms accurately.

What to Report in New Hire?

What to Report in a New Hire?

  • Federal Employer ID Number (FEIN)
  • Employer name
  • Employer address
  • Employee Social Security Number (SSN)
  • Employee name
  • Employee address
  • Employee start date
  • Employee state of hire (if reporting as a multistate employer)
What to Report on Form IT-101Q?

What to Report on Form IT-101Q?

  • West Virginia withholding account number
  • Total wages paid
  • West Virginia income tax withheld
  • Quarterly withholding totals
  • Employer identification details
  • Adjustments or credits if applicable
What to Report on Form WVUC-A-154?

What to Report on Form WVUC-A-154?

  • Employer account number and FEIN
  • Gross wages paid
  • Excess wages above taxable wage base
  • Taxable wages
  • Assigned UI contribution rate
  • Employee wage details by worker
  • Monthly employment counts
  • Contributions due, penalties, and interest

How to File Payroll Tax Forms with the State
of West Virginia?

Create a free TaxBandits account and follow these simple steps to e-file your West Virginia forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly withholding tax Form IT-101Q, and quarterly contribution & wage report Form WVUC-A-154.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly withholding tax Form IT-101Q, and quarterly contribution & wage report Form WVUC-A-154.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with West Virginia today — TaxBandits makes it quick
and easy!

West Virginia Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms

New Hire Reporting

 $1 / Employee

Quarterly Withholding Tax
Form (IT-101Q)

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Unemployment Wage Report
(Form WVUC-A-154)

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Penalties and Corrections for New Hire, Withholding, and Unemployment Insurance

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report
  • Up to $25 per newly hired employee for failure to report.
  • Up to $500 per newly hired employee for a conspiracy between employer and employee to avoid reporting.
Use West Virginia New Hire Reporting Center: To correct or update a new hire report submitted to West Virginia, you must directly contact the West Virginia New Hire Reporting Center.

Because the state directory processes these records quickly, employers cannot edit the data themselves through the online portal once it has been submitted.

Form IT-101Q
  • Late Filing Penalty: 5% per month (or part of a month) of the tax due, up to a maximum of 25%.
  • Late Payment Penalty: 0.5% per month (or part of a month) of the tax due, up to a maximum of 25%.
  • Combined Maximum Penalty: If both apply, the maximum monthly penalty is 5%, capped at 50% of the total tax due.
  • Failure to e-file: Employers who fail to meet the e-filing requirement are subject to a penalty of $25 per employee.
  • Interest: Accrues on unpaid tax at an annually adjusted rate (minimum is 8% per annum).
Use MyTaxes WV Portal: To correct errors on previously filed Form IT-101Q, check the box for AMENDED. You can either file online or paper file an amended return.

Ensure that the period ending date matches the quarter you are correcting.

Form WVUC-A-154
  • Late Filing Penalty: 10% of the total contribution due. The minimum penalty is $50, and the maximum is $500. This is applied if Form WVUC-A-154 is filed after the due date (the last day of the month following the calendar quarter).
  • Interest: Past-due payments (including accrued penalties) bear interest at a rate of 1% per month. This interest compounds quarterly until the full balance is paid.

Use WorkForce West Virginia Employer Services Portal: To correct West Virginia Form WVUC-A-154 (the state's Unemployment Compensation Contribution and Wage Report), you cannot make retroactive adjustments on your current quarterly return. Instead, you must submit formal adjustment documentation.

  • Online: If your original filing was done online, you can often process an adjustment or amended report directly through the WorkForce West Virginia Employer Services Portal.
  • Mail: Write "AMENDED" at the top of the form and mail it to the appropriate mailing address.

Beyond State Payroll Filing: Simplifying All
Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Let TaxBandits Make Your West Virginia Payroll Filing Easy

We offer a comprehensive solution to meet all your state payroll compliance needs.

  • New Hire Reporting
  • Form IT-101Q
  • Form WVUC-A-154

Frequently Asked Questions

West Virginia New Hire Reporting is a state requirement that helps enforce child support obligations and prevent unemployment fraud. All employers in West Virginia — including businesses, nonprofits, government agencies, and labor organizations — must report newly hired, rehired, or recalled employees to the West Virginia State Directory of New Hires.

A report is required when:

  • A new employee is hired
  • A former employee is rehired after separation
  • An employee returns to work after a layoff, furlough, or leave

Employers must submit:

  • Employee name, address, and Social Security Number
  • Employer FEIN and business details
  • Employee hire date

Reports can be submitted online, by fax, or by mail.

West Virginia employers must report newly hired or rehired employees within 14 days of the employee's
hire date.

Timely reporting helps the state:

  • Locate parents for child support enforcement
  • Detect fraudulent unemployment claims
  • Verify employment records quickly

Late or missing reports may result in penalties under West Virginia law.

Yes. Multistate employers have two reporting options:

  • Report new hires separately to each state where employees work, OR
  • Choose one state to electronically report all new hires

If selecting one reporting state, the employer must notify the U.S. Department of Health and Human Services (HHS) of the designated reporting state.

This option simplifies reporting for employers operating across multiple states while maintaining federal compliance.

West Virginia supports electronic new hire filing through the West Virginia New Hire Reporting Center.

Available filing methods include:

  • Online portal entry
  • Secure file upload
  • Bulk electronic reporting

Electronic filing is especially beneficial for:

  • Payroll providers
  • Large employers
  • Multi-location businesses
  • High-volume employee reporting

Employers can also submit reports by:

  • Fax
  • Mail
  • Standard state reporting forms

Form IT-101Q, Employer's Quarterly Return of Income Tax Withheld, is used by employers to report West Virginia income tax withheld from employee wages.

Any employer withholding West Virginia state income tax must file Form IT-101Q, including:

  • Businesses with employees in West Virginia
  • Seasonal employers
  • Nonprofit organizations
  • Government entities

Returns must generally be filed even if:

  • No tax is due
  • No wages were paid during the quarter

Form IT-101Q is filed quarterly and due by the last day of the month following the end of each quarter:

  • Q1 (Jan–Mar): April 30
  • Q2 (Apr–Jun): July 31
  • Q3 (Jul–Sep): October 31
  • Q4 (Oct–Dec): January 31

Employers should file and pay withholding taxes on time to avoid:

  • Penalties
  • Interest charges
  • Delinquent account notices

Yes, in certain situations.

Under West Virginia requirements:

  • Employers with 10 or more employees must file Form IT-101Q electronically
  • Bulk filing is available through the MyTaxes portal

Electronic filing helps employers:

  • File faster
  • Reduce filing errors
  • Receive immediate submission confirmation
  • Manage multiple employer accounts efficiently

Paper filing may still be available for smaller eligible employers.

If an employer discovers errors on a previously filed Form IT-101Q, they should submit an amended or corrected return through the West Virginia MyTaxes system.

Corrections may be required for:

  • Incorrect withholding amounts
  • Wage reporting errors
  • Underreported taxes
  • Employer information updates
  • Filing period corrections

If additional tax is owed:

  • interest and penalties may apply until payment is made.

Employers should correct errors as soon as possible to avoid additional compliance issues.

Form WVUC-A-154 is the quarterly unemployment compensation contribution report used by employers to report:

  • Gross wages
  • Taxable wages
  • Unemployment contributions due

Employers must also submit Form WVUC-A-154A containing employee wage details.

All employers liable under West Virginia Unemployment Compensation Law must file these reports, including employers with:

  • No payroll
  • Seasonal operations
  • Employees whose wages exceeded the taxable wage base

"No Wages" reports are still required for inactive quarters.

For 2026, West Virginia employers must pay unemployment insurance (UI) tax on the first $9,000 of wages paid to each employee during the calendar year. Wages paid above the taxable wage base are not subject to additional UI tax.

2026 Contribution Rates:

  • New Employer Rate: Generally 2.7%
  • Experienced Employer Rates: Typically range from 1.5% to 8.5%, based on the employer's experience rating and unemployment claims history

Employers receive their assigned annual contribution rate notice from WorkForce West Virginia each year.

Quarterly unemployment reports are due by the last day of the month following the end of each quarter:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Reports must be filed even when:

  • No wages were paid
  • No taxes are due
  • The business had no active employees

Late reports may result in:

  • Penalties
  • Interest
  • Increased unemployment tax rates

West Virginia imposes penalties and interest for late unemployment filings and payments.

Late Filing Penalty

  • 10% of contributions due
  • Minimum penalty: $50
  • Maximum penalty: $500

Late Payment Penalty

Additional monthly penalties may apply:

  • First month: 1%
  • Second month: Additional 1%
  • Third month: Additional 1%

Interest

  • 1% monthly interest on unpaid balances
  • Interest compounds quarterly

Employers may also face additional penalties for:

  • Failure to maintain employment records
  • Incomplete wage reports
  • Missing employee wage details

Timely filing and payment help employers avoid increased tax liabilities and compliance actions.

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