The supplement tax rate is determined by annual wages:
- 3% if annual income < $10,000
- 4% if annual income > $10,000 and < $25,000
- 4.5% if annual income > $25,000 and < $40,000
- 6% if annual income > $40,000 and < $60,000
- 6.5% if annual income > $60,000
State Unemployment Insurance (SUI)
Rates range from 1.5% to 8.5%. New employers use a rate of 2.7%. Out-of-state construction companies use a rate of 8.5%.
If an employee is fired or quits, the employee must be paid by the next payday.
New Hire Filing
Within 14 days of employee hiring, rehiring, or returning to work.
Reporting by mail
Bureau for Child Support Enforcement
P.O. Box 247
Charleston, WV 25321
Charleston and Parkersburg city service fee is $2.50 per week. Fairmont and Weirton's fee is $2 per week. Huntington's fee is $5, and Morgantown's fee is $3.
Kentucky, Maryland, Ohio, Pennsylvania, and Virginia
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
We're here to help. Contact us for any help you might need.