Employers in West Virginia must comply with these unemployment tax rules.
Coverage: Same as under federal law
Rates: 1.5% — 7.5% for 2013 (plus 1.0% surtax); 2.7% for majority of new employers
Taxable Wage Limit: $12,000; when the unemployment fund reaches $220 million by February 15 of the year, wage limit is lowered to $9,000
Employee Withholding: None
Administration:
Department of Employment Programs
112 California Avenue
Charleston, West Virginia 25305-0016
Telephone: (304) 558-2676