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Home » US Law » 2022 West Virginia Code » Chapter 21A. Unemployment Compensation » Article 5. Employer Coverage and Responsibility

§21A-5-3c. Designating Method of Financing

The Governor or any person or persons he may designate shall elect whether to finance unemployment compensation for the employees of this state or any of its agencies, bureaus, commissions, departments or other instrumentalities by choosing the contribution method or the reimbursement method. Nothing in this chapter shall be construed to require the state or […]

§21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties

(a) An employer is liable for payments in respect to wages paid for employment occurring during each year in which he or she is subject to this chapter. (b) Any person, firm, partnership, company, corporation, or association who, as an employer, is subject to the provisions of this chapter, and who knowingly and willfully fails […]

§21A-5-4a. Voluntary Payments

An employer may make voluntary payments under such regulations as the commissioner may prescribe, in addition to the required payments, and such voluntary payments shall be credited to the employer's account in the same manner and under the same conditions as the required payments. Any payment so made shall not be considered a prepayment of […]

§21A-5-5. Rate of Contribution

On or after January 1, 1941, an employer shall make payments to the unemployment compensation fund equal to two and seven-tenths percent of wages paid by him with respect to employment during each calendar year beginning with the calendar year 1941, subject, however, to other provisions of this article; except that on and after January […]

§21A-5-6. Payments to Be Pooled in Fund

All payments shall be made to the unemployment compensation fund. All payments to the fund shall be pooled and available to pay benefits to any individual entitled thereto under this chapter, irrespective of the source of the payment. Nothing in this chapter shall be construed to grant to an employer or individual in his service […]

§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 […]