§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-5-10c. 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¢.