The West Virginia Employers Report of Wages (ERA) is an annual report submitted by employers to the West Virginia State Tax Department. The ERA contains detailed information about the wages and salaries paid to employees of the employer during the previous calendar year. The report includes data on wages earned, corresponding federal and state taxes withheld, and other relevant information. There are three different types of ERA forms: the Form WV/ERW-1, the Form WV/ERW-2, and the Form WV/ERW-3. The Form WV/ERW-1 is used by employers to report wages paid to employees who are subject to West Virginia income tax withholding, and is due on or before January 31st of the following year. The Form WV/ERW-2 is used by employers to report wages paid to employees who are not subject to West Virginia income tax withholding, and is due on or before March 31st of the following year. The Form WV/ERW-3 is used by employers to report wages paid to non-residents of West Virginia, and is due on or before April 15th of the following year.
West Virginia Employers Report of Wages
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Unemployment insurance tax rates for 2023 range from 1.5% to 8.5% for 2023, the official said in a Feb. 16 email to Bloomberg Tax. Tax rates for positive-rated employers range from 1.5% to 4.5%. Rates for negative-rated employers range from 6.5% to 8.5% and include a 1% surtax.
The 2023 wage base will increase from $24,800 in 2022 to $25,700 in 2023.
As of January 2023, SUTA rates range from 1.5% to 8.5% in West Virginia, with the wage base holding at $9,000.
To apply online with multiple agencies, including WorkForce WV, Secretary of State, and the State Tax Department, please visit business4.wv.gov and fill out the online application through the One Stop Business Portal. Your application will automatically be sent to WorkForce WV.
WorkforceJOBS@wv.gov You will need your Account Number and FEIN to file online.
The unemployment-taxable wage base for 2023 remains $9,000, the official said. WorkForce West Virginia is the state agency that oversees West Virginia's unemployment insurance program.
The 2023 FUTA tax rate is 6% of the first $7,000 from each employee's annual wages. Therefore, employers shouldn't pay more than $420 annually for each employee (6.0% x $7,000).
2022 SUI tax rates Negative-balanced employers will see an additional 1.0% surtax, with total rates ranging from 6.5% to 8.5%, including the surtax. Most new employers will continue to pay at the rate of 2.7%, with the exception being foreign contractors which will pay at 8.5%.