Form Wvuc A 154 PDF Details

Navigating the responsibilities and rights within the realm of unemployment compensation in West Virginia can seem daunting for employers. As a cornerstone for understanding these duties, the WVUC A 154 form, or the Employer's Handbook, serves as an essential guide. Published in November 2010 by WorkForce West Virginia under the guidance of then-Governor Earl Ray Tomblin and Acting Executive Director Russell L. Fry, this handbook demystifies the complexities of the Unemployment Compensation Law for the state's employers. It covers a broad spectrum of topics, including but not limited to the specifics of employer liability, the determination of contribution rates, processes for reporting contributions and wages, and insights into managing claims and preventing fraud. The document emphasizes the significance of employers' contributions to the Unemployment Compensation Fund, which not only support the livelihood of individuals during periods of involuntary unemployment but also play a critical role in maintaining the economic stability of communities and the state at large. Additionally, it sheds light on the federal taxes paid by employers, illuminating their role in financing employment services and administrative costs associated with unemployment compensation. Designed to foster a deeper understanding and cooperation between the business community and WorkForce West Virginia, the WVUC A 154 form is positioned as a valuable resource for enterprises navigating the intricacies of unemployment compensation, ensuring the efficient and economical administration of related programs.

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Form NameForm Wvuc A 154
Form Length48 pages
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Avg. time to fill out12 min
Other nameswest virginia form wvuc a 154, wv wvuc a 154, west virginia unemployment compensation contribution report form pdf, wvuc a 154 form fillable

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Handbook for Employers

An explanation of the employer's rights and responsibilities under the West Virginia Unemployment Compensation Law

November 2010

WorkForce West Virginia

112 California Avenue

Charleston, WV 25305-0112

Earl Ray Tomblin, Governor

Russell L Fry, Acting Executive Director

1

WorkForce West Virginia

Central Administrative Office

112 California Avenue

Charleston, WV 25305-0112

Russell L. Fry, Acting Executive Director (304/558-7024)

Legal Counsel (304/558-3403)

Director (304/558-2624)

Unemployment Compensation Division

Assistant Director (304/558-2675)

UC Contribution Accounting Section

Contact the UC Contribution Accounting Section for information about liability, experience rates, contributions (taxes), and reports of

contributions and wages.

Assistant Director (304/558-7823)

UC Benefits & Technical Support Section

Contact the UC Benefits & Technical Support Section for information about individual claims, records of unemployment benefits paid, charges to experience-rating accounts, overpayments of unemployment benefits, and the prevention and detection of fraud.

Assistant Director (304/558-2627)

One Stop Operations Division

Contact the One Stop Operations Division for information about local claims

office operations.

Telephone numbers are subject to change.

Employer Handbook November 2010

2

Employer Handbook November 2010

___________________________

3

Foreword

To all employers:

You pay the taxes which support the Unemployment Compensation programs.

Your contributions to the West Virginia Unemployment Compensation Fund are used to pay unemployment benefits to qualified claimants, benefits which sustain the purchasing power of the individual, the community and the state during periods of involuntary unemployment. Your contribution rate may be affected by the promptness and accuracy with which you submit reports, pay taxes, and supply information to the Unemployment Compensation Division.

The taxes which you pay directly to the federal government finance the Employment Service (Job Service) placement system and related activities such as research in matters pertaining to the West Virginia economy and participation in the training of workers to meet the demands of industry. Your federal taxes also defray the administrative costs of unemployment compensation and provide funds which may be loaned for unemployment benefit purposes, to states whose unemployment compensation reserves are depleted.

All programs under WorkForce West Virginia are vital to the economic health of the state, nation and community, and they affect your business directly or indirectly. Your payroll taxes therefore constitute an investment. To protect that investment it is necessary for you to understand your rights and duties under the Unemployment Compensation Law and that you cooperate with all divisions of WorkForce West Virginia to ensure that the Unemployment Compensation, Employment Service, and related programs are administered efficiently and economically.

We have prepared this handbook to promote your understanding and to encourage your cooperation. We hope it will be helpful to you and to others in your organization who are responsible for hiring and discharging workers, issuing separation reports, examining and completing unemployment compensation claim notices, and preparing payrolls and tax forms.

Statements in the handbook are for general information and do not have the effect of law or regulation.

Employer Handbook November 2010

4

Table of contents

Foreword

3

Employing units

7

Initial statements

7

Supplements to initial statements

7

Records required

7

Responsibility for notifying Division when liability is incurred

8

Penalties

8

Employer liability

8

Factors causing liability

8

Location of employment and worker

9

Interstate reciprocal coverage arrangement

9

Voluntary coverage

9

Employer's Certificate of Registration

9

Poster to be displayed

9

Duration of coverage

9

Termination of coverage

10

Employer Coverage and Responsibility

10

Employment

10

Definition

10

Service excluded from definition of employment

11

Wages — payments included and excluded

11

Contributions and reports

12

Due dates

12

Request for extension of time

13

Penalties for delinquency in submitting wage reports

13

Penalties for delinquency in making contributions

13

Quarterly reports

13

Report required whether or not employer had payroll in quarter

14

Remittance

14

Corrected reports

15

Erroneous payments

15

Credit against federal unemployment tax

15

Experience rating

16

Method of determining employer's rate

16

Credit balance employer rates

16

Debit balance rates

17

Computation date

18

Delinquent employer rate — 7.5 percent

18

Construction firms

18

Surtax

18

Notice of Contribution Rate

18

Voluntary payments

18

Transfer of business

19

Joint account

19

Charges to employer's account

19

Employer Handbook November 2010

 

5

Notices of potential chargeability

19

Notification of charges

19

Application for review of chargeability of benefits

20

Application for review and redetermination of contribution rate

20

Government agencies and nonprofit organizations

20

Definition of employment

20

Exclusions from definition of employment

21

Contributions or reimbursement of benefits

21

Unemployment Compensation claims

22

Initial claim for benefits

23

Other requests for separation or wage information

24

Claimant's base period and benefit year

24

Base period

24

Benefit rate table

25

Initial Claim Monetary Determination and Deputy's Decision

25

Total unemployment

26

Waiting period

26

Reporting requirements

26

Partial unemployment

26

Causes of ineligibility

27

Causes for disqualification

28

Noncharging of benefits after disqualification

30

Hearing before the deputy

30

Deputy's Decision

30

Labor dispute claims

30

Appeal rights

30

Back Pay awards

31

Interstate claims

31

Combined Wage claims

31

Extended unemployment benefits

32

Overpayment and fraud control

32

Safeguards within regular claims procedures

32

Spot checks and audits

33

Collection of overpayments

33

Penalties for fraud

33

Income Eligibility and Verification System

34

West Virginia Job Service

34

Application process

35

Job order process

35

Selection process

35

Referral of applicant to employer

35

Recruitment

35

Clearance

35

Cooperation with community groups

35

Other services

36

Labor information

36

Numerical List of Forms

37

Employer Handbook November 2010

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Employer Handbook November 2010

7

Employing Units

An employing unit is an individual, partnership, association, corporation, governmental entity, or other type of organization which has in its employ one or more individuals performing services within West Virginia.

Initial Statement by employing unit

Every employing unit is required to submit an Employer's Initial Statement, Form UC-201-B, when beginning business in West Virginia or succeeding to the business of another employing unit in this state. The Initial Statement must bear the exact business name of the employing unit and the street address of the business headquarters. A post office box number or general delivery address is not sufficient.

If the employing unit is an individual, the Initial Statement must show the individual's name, social security number and home address. If the employing unit is a partnership, each individual partner must sign the statement and indicate social security number and place of residence. If the employing unit is a corporation, the individual name, title, social security number and residence of each officer must be entered.

An Initial Statement submitted by a political subdivision or government agency must bear the signature and title of a duly authorized individual.

Supplements to Employer's Initial Statement

An employing unit succeeding to the business of a liable employer is required to submit a Supplement, Form UC-201-BS, Statement for Transfer of Business, which must be signed by both the successor employer and the predecessor employer.

An employing unit which is a political subdivision, government agency or private nonprofit organization is required to prepare a Supplement, Form UC-201-BNP, describing the nature of the employing unit and indicating on which basis, tax or reimbursement, it wishes to make payments if found liable. (See `Government agencies and nonprofit organizations.')

From the information shown on the Initial Statement and any supplements, the Unemployment Compensation Division is able to determine whether the employing unit is an `employer' as defined in the Unemployment Compensation Law and, therefore, liable for the payment of contributions (or for a political subdivision, government agency or private nonprofit organization that so elects, liable for the reimbursement of benefit payments).

Records to be kept by employing unit

Whether or not liable for payment of contributions, or reimbursement of benefits, every employing unit is required to keep records showing: the period covered by each payroll; the place of employment within the state; the scheduled hours per day or week; and, for each individual worker and each payroll period, the worker's social security number, name, wages (and other remuneration), wage rate, travel expenses, and dates covered, time lost due to reasons other than lack of work, exact dates of employment, and cause of any separation. Records and supporting evidence include cash books, journals, ledgers and corporate minutes. The state law specifies that such records be open to inspection by the Commissioner of WorkForce West Virginia or a representative. A federal statute requires that employment records be retained for four years.

Employer Handbook November 2010

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Responsibility for notifying the Division when liability is incurred

It is the responsibility of the employing unit to notify the Unemployment Compensation Division when it incurs liability under the law, regardless of the fact that an Initial Statement reflecting nonliability may have been submitted previously.

Penalties

An employing unit which fails to provide required reports to the Unemployment Compensation Division is considered guilty of a misdemeanor and upon conviction may be fined not less than $500 on a first offense to a fine of up to $25,000 and/or imprisonment up to two years for repeat offenders.

Employer Liability

An employing unit is subject to the Unemployment Compensation Law and is required to make payments into the Unemployment Compensation Fund if it comes within any one of the following classifications:

1.Has in employment subject to the law one or more individuals for some portion of a day in each of 20 different weeks of the calendar year. (The weeks of employment need not be consecutive, nor need the same individual be employed each day.)

2.Pays total wages of $1,500 or more in any calendar quarter in the current or preceding calendar year.

3.Acquires the organization, trade or business, or substantially all the assets of a liable employer.

4.Pays cash wages of $1,000 or more in any calendar quarter for domestic service in a private home, local college club or local chapter of a college fraternity or sorority.

5.Has in agricultural employment ten or more individuals for some portion of a day in each of

20different weeks of the calendar year.

6.Pays for agricultural labor cash wages of $20,000 or more in any calendar quarter.

7.Becomes a liable employer under any federal unemployment tax act.

8.Is a state or local government agency, entity or instrumentality meeting any of the above conditions.

9.Certain religious, charitable, educational, or other organizations classified as nonprofit under Section 501(c)(3) of the Internal Revenue Code, having in employment four or more individuals for some portion of a day in each of 20 different weeks of a calendar year.

Only work which is classified as `employment' under the law is considered in determining whether an employing unit has incurred liability, except for agricultural employers. When determining the liability of an agricultural employer, the wages and number of alien agricultural workers are used. Among the services excluded from employment are those for an institution operated exclusively for religious purposes. For other exclusions, see `Employment.'

Employer Handbook November 2010

9

Location of employment and worker

For an employing unit to incur liability under the West Virginia Unemployment Compensation Law, employees must perform their work in West Virginia (or outside the United States if the employer's base of operations is in West Virginia).

Work is considered to be within the state if (1) most of the employee's services are performed in West Virginia, and the employee works outside the state only at times or at occasional tasks; or (2) the employee performs some work in West Virginia, and the base of operation, or the place from which the employee is directed, is located in West Virginia; or (3) the employee's residence and some work are in West Virginia, and neither the base of operations nor the place from which the employee is directed is in any other state in which some work is performed.

If a worker is employed both within and without the state, but it is determined that the worker is in `employment in this state,' the employer is required to pay contributions on all of the worker's wages, those earned in West Virginia and elsewhere.

Interstate reciprocal coverage arrangement

If any of an employer's workers customarily perform services in more than one state, the employer may apply for coverage under the West Virginia Unemployment Compensation Law of all the worker's services, provided: any part of the worker's services are performed in West Virginia; the worker lives in West Virginia; or the employer maintains in West Virginia a place of business to which the worker's services bear a reasonable relationship.

The Contribution Accounting section of the Unemployment Compensation Division can furnish additional information and forms for applying for coverage of multi-state workers.

Voluntary coverage

A nonliable employing unit or an employer wishing to insure workers who are not engaged in `employment' as defined in the Unemployment Compensation Law may elect voluntary coverage by completing Form WVUC-A-33, Voluntary Election to Become an Employer. If approved, voluntary coverage remains in effect at least two calendar years, the year it is elected and the following year.

Employer's Certificate of Registration

When an employer has been determined liable, or an application for voluntary coverage has been approved, the Division issues an Employer's Certificate of Registration, Form WVUC-A- 29 and assigns the employer a ten-digit account number. The employer should enter this number, in its entirety, on all correspondence with the Division and on unemployment compensation forms where called for.

Poster to be displayed

Every liable employer is required by law to display prominently in each business establishment a poster, Notice to Employees — Unemployment Benefits, Form WVUC-B-59. The poster contains information about insured workers' rights and duties under the West Virginia Unemployment Compensation Law.

Duration of coverage

An employer who becomes liable within a calendar year is liable for all of that year. The employer is required to submit Contribution and Wage Reports for each calendar quarter in that year and to pay contributions on all taxable wages paid in any quarter of that year (or for a government agency or nonprofit organization that so elects, to reimburse benefits based on wages paid in any quarter of that year). For example, an employer who reaches the twentieth

Employer Handbook November 2010

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