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PAYROLL TAX REGISTRATION

West Virginia payroll tax registration

What to set up in West Virginia before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in West Virginia (Worklio Insurance) (opens in a new tab)
    Source
    www.wvinsurance.gov/Employer-Coverage (opens in a new tab), checked October 6, 2026
  2. Posters

    Put up the Division of Labor and WorkForce WV posters and federal posters

    Deadline
    Before the first employee starts work
    Online
    labor.wv.gov/required-posters (opens in a new tab)
    Source
    labor.wv.gov/required-posters (opens in a new tab), checked October 6, 2026
  3. State tax accounts

    Get a West Virginia business registration certificate and withholding account (business4.wv.gov or BUS-APP)

    Deadline
    Before engaging in business activity; before the first payday
    Agency
    Withholding: West Virginia Tax Division (opens in a new tab)
    Online
    business4.wv.gov (opens in a new tab)
    Returns
    Monthly: withheld tax remitted by the 15th of the next month, with a quarterly return by the last day of the month after the quarter. Employers withholding less than $600 a year (and certain household employers) file and pay annually by January 31.
    Source
    tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx (opens in a new tab), checked October 6, 2026
  4. New hire reporting

    Report each new hire to the state new hire registry

    Deadline
    Within 14 days of the hire dateCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    West Virginia New Hire Reporting Center (opens in a new tab)
    Online
    wv-newhire.com (opens in a new tab)
    Source
    wv-newhire.com/faqs (opens in a new tab), checked October 6, 2026
  5. State tax accounts

    File the Employer's Initial Statement with WorkForce WV for an unemployment account

    Deadline
    Before the first quarterly report (the last day of the month after the quarter)
    Agency
    Unemployment: WorkForce West Virginia, Unemployment Compensation Division (opens in a new tab)
    Online
    business4.wv.gov (opens in a new tab)
    Source
    workforcewv.org/businesses/unemployment-tax-information/frequently-asked-questions/ (opens in a new tab), checked October 6, 2026
  6. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Quarterly wage and contribution report and payment due April 30, July 31, October 31, January 31; a weekend or holiday due date moves to the next business day.January 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    West Virginia payroll tax rates
    Source
    workforcewv.org/businesses/unemployment-tax-information/tax-filing-reporting/ (opens in a new tab), checked October 6, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not confirmed: no official source settled it on the check date, so none is shown.

Not needed in West Virginia

Also in West Virginia

  • Whether any city or county taxes wages: not confirmed.

More on West Virginia

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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