State guide
How to Register for West Virginia Payroll Taxes
Let a dedicated tax manager file your West Virginia registrations with you, or use the step-by-step guide below.
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At a glance
2 accounts: Tax Division and WorkForce
$9,500 UI wage base
2.7% new employer UI rate
New hires due within 14 days
Done for you
West Virginia accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In West Virginia that means a withholding account with the West Virginia Tax Division and an unemployment insurance account with WorkForce West Virginia.
- One tax manager who owns your file
- Tax Division and WorkForce registrations filed with you
- New hire reporting set up for the 14-day rule
- Account numbers confirmed before payroll
Hands-on help from a real person who knows West Virginia employer accounts. Use it alone or with managed payroll.
Quick answer
West Virginia payroll tax registration at a glance
West Virginia employers usually open two accounts. The West Virginia Tax Division handles income tax withholding and issues your Business Registration Certificate. WorkForce West Virginia handles unemployment insurance. The West Virginia One Stop Business Portal registers you with the Tax Division, the Secretary of State and WorkForce West Virginia together.
Unemployment tax applies to the first $9,500 of each employee's wages. Most new employers start at 2.7%. New hires go to the West Virginia New Hire Reporting Center within 14 days.
Who must register
Who registers in West Virginia
Most employers need both accounts.
| Situation | West Virginia requirement |
|---|---|
| You pay wages subject to West Virginia personal income tax | Withhold and remit to the Tax Division |
| You engage in business in West Virginia | Get a Business Registration Certificate; the registration tax is $30 for most businesses |
| You're an out-of-state company with no West Virginia nexus that employs a West Virginia resident | Register as "Withholding Only" on Form WV/BUS-APP; the $30 fee doesn't apply |
| You employ one or more people, or plan to hire in West Virginia | Register with WorkForce West Virginia for unemployment tax |
| You hire or rehire employees | Report them to the West Virginia New Hire Reporting Center |
| You have employees in West Virginia | Carry workers' compensation insurance |
Registration steps
How to register in West Virginia
One portal for both accounts, then new hire reporting.
- Get your federal EIN from the IRS. You'll use it on the state registrations.
- Register in the West Virginia One Stop Business Portal (business4wv.gov). It covers the Tax Division, the Secretary of State and WorkForce West Virginia. To register with the Tax Division only, file Form WV/BUS-APP.
- Pay the $30 business registration tax unless an exception applies, such as a "Withholding Only" registration.
- Post your Business Registration Certificate where you do business. The Tax Division lists your tax accounts and their ID numbers with it.
- Collect Form WV/IT-104 from each employee. Residents of reciprocal states still need one on file.
- Report each new hire and rehire to the West Virginia New Hire Reporting Center within 14 days of hire.
State and local
Withholding, UI and city fees
West Virginia adds a registration tax and, in some cities, local fees.
On your own
- A portal registration, the $30 tax and a certificate to post
- Monthly payments, quarterly returns and city fees
- A 14-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your federal EIN
- Your business details for the One Stop Business Portal or Form WV/BUS-APP
- A Form WV/IT-104 from each employee
- For each new hire: full name, mailing address, date of birth and Social Security number
Accounts
What you end up with
Two accounts, plus a certificate.
- A Tax Division withholding account for monthly payments, quarterly WV/IT-101Q returns and the year-end WV/IT-103, filed at MyTaxes.
- A WorkForce West Virginia unemployment account for quarterly contribution and wage reports.
- A Business Registration Certificate to post at your place of business.
Rates
West Virginia 2026 payroll tax numbers
Figures in state law and WorkForce West Virginia guidance (read October 30, 2026).
| Item | Figure |
|---|---|
| UI taxable wage base | First $9,500 per employee each calendar year (set by law since July 1, 2024) |
| New employer UI rate | 2.7% until the employer has 36 months of experience |
| Business registration tax | $30, unless an exception applies |
| Local city fees | Some cities charge local fees, so check yours. Charleston, for example, charges $3.00 per employee per week, withheld from pay |
Pitfalls
West Virginia mistakes to avoid
Most problems come from missed dates and local fees.
- Operating without a certificate. Doing business without a Business Registration Certificate can bring penalties of up to $50 a month.
- Waiting for the quarterly return to pay. Most employers remit withholding by the 15th of the following month and still file a quarterly return.
- Filing on paper at 10 or more employees. Employers filing for 10 or more employees, or using a payroll service, must file electronically.
- Registering late with WorkForce West Virginia. Operating without registering can cost interest and penalties for each quarter.
- Missing city fees. Some cities charge local fees, so check yours. Charleston, for example, requires employers to withhold its city service fee and remit it quarterly.
Related duties
Other West Virginia employer obligations
These run alongside the tax accounts.
- New hire reporting. Report all new hires to the West Virginia New Hire Reporting Center within 14 days of hire, whatever the hours worked. Rehires count if they haven't worked for you in the past 60 days.
- Workers' compensation. All West Virginia employers are required by law to maintain workers' compensation insurance; the Insurance Commissioner reviews exemption requests.
- Reciprocal states. The Tax Division lists bona fide residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia as an exception to West Virginia withholding under reciprocal agreements, with Form WV/IT-104 still on file.
- City service fees. Some cities charge local fees, so check yours. Charleston, for example, charges $3.00 a week per employee.
Filing calendar
West Virginia deadlines after registration
Monthly payments, quarterly returns.
- Withholding payments: by the 15th of the following month.
- Quarterly return (WV/IT-101Q): by the last day of the month after each quarter; the first is due April 30.
- Annual filers (under $600 a year withheld, or certain household employers): file WV/IT-101A and pay by January 31.
- WV/IT-103 and W-2s: by January 31.
- WorkForce West Virginia contribution and wage reports: by the last day of the month after each quarter (April 30, July 31, October 31 and January 31).
Official links
West Virginia agency links
Official forms, rates and guidance.
- West Virginia Tax Division: Business Registration FAQs
- West Virginia Tax Division: Withholding Tax Questions and Answers
- West Virginia Tax Division: TSD 381, Withholding Information for Employers
- WorkForce West Virginia: Employer Handbook
- West Virginia Code 21A-1A-28: Taxable wage base
- West Virginia Code 21A-5-5: Rate of contribution
- West Virginia Offices of the Insurance Commissioner: Employer Coverage
- Business4WV: Employer Responsibilities
West Virginia registration questions
How do I register for West Virginia payroll taxes?
Use the West Virginia One Stop Business Portal, which registers you with the Tax Division, the Secretary of State and WorkForce West Virginia. You can also file Form WV/BUS-APP to register with the Tax Division only.
Does West Virginia charge a fee to register?
Most businesses pay a $30 registration tax for the Business Registration Certificate. Some don't, including an out-of-state company with no West Virginia nexus that registers as "Withholding Only" to withhold for a West Virginia resident.
What is the West Virginia new employer unemployment rate?
2.7% for most new employers, applied to the first $9,500 of each employee's wages, until the employer has 36 months of experience.
How fast must I report new hires in West Virginia?
Within 14 days of hire, to the West Virginia New Hire Reporting Center.
How often do I file West Virginia withholding?
Most employers pay by the 15th of the following month and file Form WV/IT-101Q each quarter. Employers withholding less than $600 a year file and pay once, by January 31.
Does West Virginia have local payroll taxes?
Some cities charge local fees, so check yours. Charleston, for example, charges a city service fee of $3.00 a week per employee, withheld by the employer and remitted quarterly.
I am the only employee of my S corporation. What do I need in West Virginia?
If you pay yourself wages, you need the withholding account. Business4WV says businesses employing one or more persons are liable for unemployment compensation tax, so check the WorkForce West Virginia account too. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from West Virginia state and city agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up West Virginia with you
A dedicated tax manager files your West Virginia Tax Division and WorkForce West Virginia registrations with you, sets up new hire reporting and confirms your accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against West Virginia state agency pages. This guide is general information, not tax or legal advice.
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- Our services
Sources
- West Virginia Tax Division, Business Registration Frequently Asked Questions
- West Virginia Tax Division, Withholding Tax Questions and Answers
- West Virginia Tax Division, TSD 381, Withholding Information for Employers (Rev. September 2025, PDF)
- WorkForce West Virginia, Employer Handbook (Rev. 02.25, PDF)
- W. Va. Code 21A-1A-28, Wages (taxable wage base)
- W. Va. Code 21A-5-5, Rate of contribution
- West Virginia Offices of the Insurance Commissioner, Employer Coverage
- Business4WV (West Virginia One Stop Business Portal), Employer Responsibilities
- City of Charleston, City Service Fee Overview (Dec. 2022, PDF)