Virtually all employers are subject to unemployment insurance taxes under West Virginia’s Unemployment Compensation Law (WV Code Sec. 21A-1-1 et seq.). For example, coverage extends to:
• Any employer that paid wages of $1,500 or more during any quarter of the current or preceding calendar year or employed one or more persons in each of 20 weeks during the current or preceding calendar year;
• Any employer subject to the Federal Unemployment Tax Act (FUTA);
• Any employer that acquired the trade or business of a covered employer;
• Any employer of agricultural labor that, during the current or preceding year, paid wages of $20,000 or more in any quarter or employed 10 or more in agricultural labor on some day in each of 20 different weeks;
• Any employer of a domestic servant that paid $1,000 or more in a quarter in either the current or the preceding calendar year;
• A nonprofit employer that employed four or more persons in each of 20 weeks during the current or preceding calendar year; and
• Employers that volunteer to elect to provide coverage for their employees (WV Code Sec. 21A-1A-15).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Insurance salespersons;
• Agents of mutual fund brokers and investment companies paid by commission; and
• Elected officials, members of a legislative body or the judiciary, or policymakers who work no more than eight hours per week (WV Code Sec. 21A-1A-17).