§21A-5-17a. Summary Assessments
(1) If an employer fails to file reports for the purpose of determining the amount of contribution in accordance with the regulations of the commissioner, or files manifestly incorrect or insufficient reports, the commissioner may assess the contribution and any interest due on the basis of the information submitted by the employer or on the […]
§21A-5-17b. Comity in Collection of Past-Due Payments and Overpayments
The courts of this state shall recognize and enforce liabilities for unemployment contributions imposed by other states which extend a like comity to this state. The commissioner in the name of this state is hereby empowered to sue in the courts of any other jurisdiction which extends such comity, to collect unemployment contributions and interest […]
§21A-5-17c. Service of Process on Nonresident Employer
If an employer is not a resident of West Virginia, was a resident but has left the State of West Virginia or is a corporation not authorized to do business in this state and for which employer services are performed in insured work within the State of West Virginia and liability for payment of unemployment […]
§21A-5-18. Priorities
(1) In the event of any distribution of an employer's assets pursuant to an order of the court under a law of this state, payments then or thereafter due and interest allowable thereon shall be paid in full prior to all other claims except taxes and claims for wages. Wage claims in excess of $250 […]
§21A-5-19. Refunds
Within two years after the date on which payment of contribution, or interest thereon, is made, an employer, who has paid such payment or interest, may make application for: (1) An adjustment thereof in connection with subsequent payments.
§21A-5-20. Qualifying Wages for Regular Benefits of Newly Covered Workers During Transition Period on the Basis of Previously Uncovered Services
Wages for insured work includes wages paid for previously uncovered service. For the purposes of this section, the term "previously uncovered services" means services: (1) Which were not employment as defined in section sixteen, article one-a of this chapter, or by election pursuant to section three, article five of this chapter, at any time during […]
§21A-5-17. Interest and Rate on Past-Due Payments; Penalties for Late Payment and Reporting
(a) Payments, including penalties, unpaid on the date on which due and payable, as prescribed by the commissioner, shall bear interest at the rate of one percent per month until payment plus accrued interest is received by the commissioner. Interest shall be compounded quarterly until payment plus accrued interest is received by the commissioner. Interest […]
§21A-5-7. Joint and Separate Accounts
(1) The commissioner shall maintain a separate account for each employer, and shall credit the employer's account with all contributions of the employer in excess of four tenths of one percent of taxable wages: Provided, That any adjustment made in any employer's account after the computation date may not be used in the computation of […]
§21A-5-10. Experience Ratings; Decreased Rates; Adjustment of Accounts and Rates; Debit Balance Account Rates
(a) On and after July 1, 1981, an employer's payment shall remain two and seven-tenths percent, until: (1) There have elapsed thirty-six consecutive months immediately preceding the computation date throughout which an employer's account was chargeable with benefits.
§21A-5-10a. Optional Assessments on Employers and Employees
(a) On and after July 1, 1987, if the commissioner determines for a given projected quarter that the rates established under the provisions of section ten of this article will not result in payments being made to the unemployment compensation fund in an amount sufficient to finance the payment of benefits during such quarter, the […]