§21A-5-1. Employer Coverage
An employing unit which is or becomes an employer subject to this chapter during any year shall be subject to the provisions of the chapter for the whole of the year.
§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 […]
§21A-5-10b. Transfer of Business
If a subject employer transfers his or her entire organization, trade or business, or substantially all the assets thereof, to another employer, the commissioner shall combine the contribution records and the benefit experience records of the transferring and acquiring employers. The acquiring employer's contribution rate for the remainder of the calendar year shall not be […]
§21A-5-10c. Special Rules Regarding Transfers of Experience and Assignment of Rates
Notwithstanding any other provision of law to the contrary, the following shall apply regarding assignment of rates and transfers of experience: (a) (1) If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is substantially common ownership, management or control of the […]
§21A-5-13. Method of Payment
All payments shall be made in accordance with rules and regulations of the commissioner.
§21A-5-14. Deduction of Payments From Wages Prohibited
An employer shall not deduct payments in whole or in part from the wages of an individual in his employ.
§21A-5-15. Fractions of Cents
In any payment, a fractional part of a cent shall be disregarded unless it amount to one-half cent or more, in which case, it shall be increased to 1¢.
§21A-5-16. Collection of Payments
(a) The commissioner in the name of the state may commence a civil action against an employer who, after due notice, defaults in any payment, interest or penalty thereon required by this chapter. Civil actions under this section shall be given preference on the calendar of the court over all other civil actions except petitions […]
§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-5-17a. 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-5-2. Termination of Coverage
Except as otherwise provided in section three of this article, an employing unit, with the exception of any employing unit for which service in employment is defined in subdivision (10), section sixteen, article one-a of this chapter, shall cease to be an employer subject to this chapter only as of the first day of any […]
§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-5-3. Voluntary Coverage; Elective Coverage by Political Subdivisions
(a) An employing unit, not otherwise subject to the provisions of this chapter, which files with the commissioner its written election to become an employer subject hereto for not less than two calendar years, shall, with the written approval of such election by the commissioner, become an employer subject hereto to the same extent as […]
§21A-5-3a. Financing Benefits Paid to Employees of Nonprofit Organizations
Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization (or group of organizations) described in section 501(c) (3) of the "U.S. Internal Revenue Code" which is exempt from income tax under section 501(a) of […]
§21A-5-3b. Financing Benefits Paid to Employees of Governmental Entities; Liability of Governmental Entities for Payments
Benefits paid to employees of governmental entities referred to in paragraph (B), subdivision (9), section sixteen, article one-a of this chapter, shall be financed in the same manner and in accordance with the provisions of section three-a, article five of this chapter; except that for extended benefits reimbursement shall be one hundred percent of the […]