Congratulations on your decision to become a new employer in West Virginia! You will need a few things in place before you run your first payroll. For West Virginia employer registration help, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
Apply for an EIN View Details
Apply for an Employer Identification Number (EIN, aka, FEIN) with the IRS online.
To read more about how to apply for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”
You will be assigned a unique nine-digit number to identify your business for your federal taxes by the IRS. To learn more please read, “What Is an FEIN?”
Enroll in EFTPS View Details
Although it is not required, we suggest you register for the EFTPS (Electronic Federal Tax Payment System).
EFTPS is an easy way to pay your federal taxes online or view any tax filings made on your behalf by Patriot Software (if you are a Full Service Payroll customer). To find out more about the EFTPS, please read our article, “What Is EFTPS?”
State of West Virginia Tax Accounts:
Register With the State of West Virginia View Details
West Virginia new employers will need to register online with WV One Stop Business Portal to create accounts as a new employer for both:
state income tax (SIT) withholding with the WV State Tax Department.
state unemployment insurance (SUI) with Workforce West Virginia.
You must first create a user account to access the online registration.
Get Your SUTA Rate View Details
The new employer SUTA tax rate is 2.7%, which is applied for the first 2 years.
To learn more about SUTA, please read our article, “What Is SUTA Tax?”
Register With Local Tax Agencies View Details
You will need to register your business for local income taxes if your business is affiliated in any way with these cities:
Charleston
Fairmont
Huntington
Weirton
State-mandated Insurance:
Sign up for Workers’ Comp Insurance View Details
You must have workers’ comp insurance if you have at least 1 employee in West Virginia. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in West Virginia here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Setting Up Your New Employee:
Fill Out Form I-9 View Details
Fill out the required Form I-9 for employee work verification in the USA.
This is a two-part form: the first section is filled out by the employee and the second part is to be filled out by the employer.
You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”
Have Employee Fill Out Federal Form W-4 View Details
Employees need to fill out the Federal Form W-4 Withholding Certificate for federal income tax (FIT).
For more information, read our help article, “Updates to the Income Tax Withholding Tables and What You Need to Know.”
Have Employee Fill Out State Form WV/IT-104 View Details
Form WV/IT-104 is the state employee withholding allowance certificate for West Virginia.
Report New Hire View Details
West Virginia employers need to report new hires online within 14 days of hire or rehire (required by law) to the West Virginia New Hire Reporting Center.
To learn more, please read, “What Is New Hire Reporting?”
Meet Minimum Wage Requirements View Details
West Virginia’s minimum wage is $8.75 per hour.
By law you are required to post the West Virginia minimum wage poster for your employees.
Obtain Labor Law Posters View Details
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!