reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2. The Commissioner of Workforce West Virginia › §21A-2-23. Veteran's Training Program

(1) The Bureau of Employment Programs, by its commissioner, is hereby authorized and empowered to establish a training program for qualified veteran medical personnel and former military medical corpsmen under the "medex" training program for the training of medical assistants or any similar program.
(2) The commissioner, on behalf of the bureau, may do any and all acts necessary to establish and operate such training program within the State of West Virginia.
(3) The commissioner is hereby empowered and authorized to receive funds to finance such program from agencies of the United States government, including the department of labor, the veterans administration and the department of health, education and welfare, and from other appropriate fund sources.
(4) In order to assist in the administration of this program, the commissioner shall appoint an advisory committee consisting of not more than nine members which members shall be qualified medical professionals and shall consist of representatives of state medical departments and the state medical association. This committee shall be advisory to the commissioner and shall determine general guidelines for the development and promotion of the program.
(5) The trainee under this program shall work under the supervision of a licensed physician for a period of one year and shall receive an appropriate training allowance.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2A. Emergency Employment Supplemental Matching Program › §21A-2A-1. Legislative Declaration of Finding and Purpose

The Legislature hereby finds and declares that, due to adverse economic conditions existing in the state, substantial unemployment of the residents of the state has resulted and continues, all to the detriment of its people, its business and industry and of the health, safety and welfare of the state as a whole.
The Legislature further finds and declares that the stimulation and encouragement of, and the providing of incentive and inducement for, employment by private business in the private sector is of greater long-term benefit to the state than is public, make-work employment; that it constitutes a wiser expenditure of public moneys, aids in the economic recovery of our private business and industry, the employment of our people, the generation of state revenues, and the advancement of the health, safety and welfare of the state as a whole; and thus constitutes a public purpose.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2A. Emergency Employment Supplemental Matching Program › §21A-2A-2. Definitions

For the purposes of this article the following terms shall have the following meanings, unless the context in which they are used clearly indicates otherwise:
(1) "Commissioner" means the commissioner of the Bureau of Employment Programs.
(2) "Private business" means any nongovernmental business or industry in the private sector which maintains an active, bona fide place of business in this state, is duly qualified to do business in the state, and is in good standing under the laws of this state.
(3) "Eligible unemployed person" means any person who is a bona fide resident of this state who has been eligible for unemployment compensation benefits and has received all the benefits available to him or her, and who is not gainfully employed.
(4) "Head of household" means any person who: (A) Claims one or more persons, other than the filing taxpayer, as a dependent on his or her federal income tax return; (B) has living in the same household one or more dependents; and (C) receives no income from the household and does not have a spouse or dependent living in the same household who is employed in regular full-time employment: Provided, That participation in any public assistance program or receipt of public assistance benefits shall not disqualify any person from entitlement to head of household status.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2A. Emergency Employment Supplemental Matching Program › §21A-2A-3. Application for Employment by Eligible Unemployed Person; Forms and Notice

Any person who is an eligible unemployed person as defined in section two of this article may apply for employment in the emergency employment supplemental matching program by making application with the commissioner on forms made available by the commissioner at each local job service office: Provided, That nothing contained in this section shall be construed to permit funds under this program to be used to interfere or hinder existing employment or employment agreements including, but not limited to, collective bargaining agreements. Funds may not be used in instances where work stoppages resulting from labor management disputes are in effect.
The form furnished by the commissioner shall provide for listing the eligible unemployed person's prior work experience, skills, educational history, and such other information as the commissioner deems necessary for the purposes of this article. Priority for employment under this program shall be given to eligible unemployed persons who are heads of households.
The commissioner, within fifteen days after the effective date of legislation appropriating funds for the implementation of this article, shall cause to be published a statewide notice of the availability of such application forms under the emergency employment supplemental matching program.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2A. Emergency Employment Supplemental Matching Program › §21A-2A-4. Notice to Private Business Employers; Applications for Prospective Employers

The commissioner, within fifteen days after the effective date of legislation appropriating funds for the implementation of this article, shall publish statewide a notice to private business employers of the opportunity to employ eligible unemployed persons as provided for under this article.
Any private business, as defined in section two of this article, seeking to employ eligible unemployed persons may make application at any local job service office on forms to be supplied by the commissioner. Such forms shall provide space for a listing of the nature of the employment position available and the minimum experience, skills and educational requirements therefor. The form shall also provide space for an affidavit by the employer that the employment position to be filled is not being used in lieu of the recall of laid-off workers, to replace existing employees or to supplement the compensation paid existing employees. This affidavit shall also contain a statement by the private business employer that there is a reasonable expectation that this employment may continue beyond the end of the six-month reimbursement period provided for under this article. At each job service office of the Bureau of Employment Programs, the commissioner shall cause to be compiled a list of job openings under this program. The list shall be available for inspection by any eligible unemployed person applying for employment hereunder. The commissioner is authorized to require, prior to approval of an application by an employer, examination of such records and documents of the employer as the commissioner may consider necessary to ensure the correctness and truthfulness of the employer's affidavit.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2A. Emergency Employment Supplemental Matching Program › §21A-2A-5. Payments to Private Business Employers; Maximums

The commissioner shall reimburse private business employers of eligible unemployed persons from funds appropriated and made available by the Legislature to the commissioner. Such reimbursement shall equal one half of the employer's prevailing starting hourly wage for each person employed under the provisions of this article, but the state's share of the total reimbursement shall not exceed the federal hourly minimum wage. The workweek shall not exceed forty hours per week, per eligible employee, nor shall any reimbursement extend for a period longer than six months. In addition to the compensation provided under the emergency employment supplemental matching program to the employee, each private business employer shall pay an additional sum to each such employee of not less than one half the employer's prevailing starting hourly wage plus applicable costs for each such employee of payments for workers' compensation and employer social security requirements. Any employment and reimbursement provided for in this section shall be agreed to in writing by the employer, the prospective employee and the commissioner prior to such employee's actual employment.
The commissioner shall provide by rule and regulation: The total number of employees who may be employed by any single private business employer under this program, the total number of employees who may be employed under the entire program and the priority preference to be given eligible unemployed persons who are heads of households.
The commissioner may promulgate such rules and regulations, not inconsistent with the provisions of this article, as may be deemed necessary by him to provide for proper administration of this article.
Any funds appropriated for this program which have not been committed for private sector employment purposes within a reasonable period of time determined by the commissioner to be necessary for implementation of this article shall be redistributed for public employment purposes: Provided, That this is consistent with the language of the legislative appropriation making the funds available.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2B. Group Insurance Plans for Regular Employees › §21A-2B-1. Inaugurating Group Insurance Plans

The commissioner of the Bureau of Employment Programs is hereby authorized and empowered to negotiate for, secure and adopt for the regular employees thereof (other than provisional, temporary, emergency, and intermittent employees) who are in employee status with the Bureau of Employment Programs on and after effective date of this article, a policy or policies of group insurance written by a carrier or carriers chartered under the laws of any state and duly licensed to do business in this state and covering life; health; hospital care; surgical or medical diagnosis, care, and treatment; drugs and medicines; remedial care; other medical supplies and services; or any other combination of these; and any other policy or policies of group insurance which in the discretion of the commissioner bear a reasonable relationship to the foregoing coverages; but subject to the terms and conditions of this article.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2B. Group Insurance Plans for Regular Employees › §21A-2B-2. Acceptance of Grants From United States Department of Labor, Bureau of Employment Security; State Not to Pay Premiums

The group insurance plans so authorized to be established shall be subject to the following terms and conditions:
The commissioner is hereby authorized and empowered to accept on behalf of the regular employees of the Bureau of Employment Programs, who in writing agree to participate in any plan of group insurance, granted funds provided by the United States department of labor, bureau of employment security, to pay the agency's share of the premium cost of said group policy or policies. The state of West Virginia shall not pay, or be liable for the payment of, any portion of said premiums for such group insurance.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2B. Group Insurance Plans for Regular Employees › §21A-2B-3. Approval of Terms of Plans

The provisions and terms of any such group plan or plans of insurance shall comply in all respects with the conditions and requirements of the United States department of labor, bureau of employment security, and shall be approved in writing by the Insurance Commissioner of the State of West Virginia as to form, rate and benefits.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2B. Group Insurance Plans for Regular Employees › §21A-2B-4. Payroll Deductions; Employee Continuing in Group After Retirement

(a) Whenever the above-described regular employees shall indicate in writing that they have subscribed to any of the aforesaid insurance plans on a group basis, the commissioner of the Bureau of Employment Programs is hereby authorized and empowered to approve periodic premium deductions from the salary payments due such employees as specified in a written assignment furnished the commissioner by each such employee subscribing to a group insurance plan, which deductions shall be made by the Auditor of the State of West Virginia.
(b) Upon proper requisition of the commissioner, the Auditor shall periodically issue a warrant payable as specified in the requisition, for the total deductions from the salaries of employees participating in any such group insurance plan. To promote efficiency and economy in making deductions and issuing warrants as provided herein, the Auditor is authorized to promulgate rules and regulations specifying the form and the time and manner of presentation of requisitions issued pursuant to this section.
(c) When a participating employee shall retire from his employment, he may, if he so elects and the insurance carrier or carriers agree, remain a member of the group plan by paying the entire premium for the coverage involved.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2B. Group Insurance Plans for Regular Employees › §21A-2B-5. Custodian of Funds; Disbursements

The State Treasurer shall be custodian of the funds under the aforesaid group insurance plans, and disbursements from the funds to pay all premiums shall be made only upon warrants signed by the State Auditor and the State Treasurer.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2C. Military Incentive Program › §21A-2C-2. Declaration of Legislative Intent and Purpose

The Legislature of West Virginia hereby recognizes that disabled veterans and economically disadvantaged veterans of the Vietnam era and of the Korean conflict, members of the West Virginia National Guard and the reserve forces of the United States have made sacrifices which merit preferential employment treatment in both the public and private sectors. Economically disadvantaged and disabled veterans traditionally suffer a disproportionately higher unemployment rate than that of nonveterans of similar age and skills. Members of the West Virginia National Guard and reserve forces of the United States who are called upon to leave their jobs to perform military obligations are frequently placed in conflict with their employers and as such are frequently discriminated against by prospective employers. It is the intent and purpose of the Legislature to encourage the employment of these veterans and members of the guard and reserve forces in the private sector by providing tax credits for private sector employers who employ economically disadvantaged Vietnam era and Korean conflict veterans, disabled veterans, unemployed members of the West Virginia National Guard and unemployed members of the reserve forces of the United States generally.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2C. Military Incentive Program › §21A-2C-3. Definitions

For the purposes of this article:
(a) "Active duty" means full-time duty in the Armed Forces, other than duty for training in the reserves or National Guard. Any period of duty for training in the reserves or National Guard, including authorized travel, during which an individual was disabled from a disease or injury incurred or aggravated in line of duty, is considered "active duty."
(b) "Economically disadvantaged" means a person who:
(1) Receives, or is a member of a family which receives, cash welfare payments under a federal, state or local welfare program;
(2) Has, or is a member of a family which has, received a total family income for the six months prior to application which, in relation to family size, was not in excess of the higher of:
(i) The poverty level determined in accordance with criteria established by the federal office of management and budget; or
(ii) Seventy percent of the lower living standard income level;
(3) Is receiving food stamps pursuant to the food stamp act of 1977;
(4) Is a foster child on behalf of whom state or local government payments are made; or
(5) Is an adult handicapped individual whose own income meets the requirements of subdivisions (1) and (2) of this subsection, but who is a member of a family whose income does not meet such requirements.
(c) "Korean conflict veteran" means a person who served in the armed services of the United States at least one day during the period of time beginning June 27, 1950, and extending through January 31, 1955.
(d) "National guard member" means a member of any component of the West Virginia National Guard.
(e) "Reserve member" means a member of any component of the reserve forces of the United States.
(f) "Veteran" means a member of the United States Armed Forces who:
(1) Served on active duty for a period of more than one hundred eighty days and was discharged or released therefrom with other than a dishonorable discharge; or
(2) Was discharged or released from active duty because of a service-connected disability.
(g) "Vietnam era veteran" means a person who served in the armed services of the United States at least one day during the period of time beginning August 5, 1964, and extending through May 7, 1975.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2C. Military Incentive Program › §21A-2C-4. Tax Credit; Eligibility; Amount

(a) Each person, partnership or corporation which employs an economically disadvantaged Vietnam era or Korean conflict veteran or any disabled veteran, or an unemployed member of the West Virginia National Guard or a member of the reserve forces of the United States for a continuous period of one year, except as otherwise provided in this article, shall be entitled to an appropriate tax credit for each such individual so employed. In the case of a person or partnership so employing such individuals, the tax credit provided for in this section shall be applied against the employer's personal income tax liability. In the case of a corporation so employing such individuals, the tax credit provided for in this section shall be applied against the corporation's corporate net income tax liability. This tax credit shall be nonassignable and may not exceed an employer's total tax liability with respect to the specific tax against which the tax credit is required to be applied.
(b) The amount of the tax credit allowed under subsection (a) of this section shall be an amount equal to the following:
(1) For each economically disadvantaged Vietnam era or Korean conflict veteran employed as described in subsection (a), the amount of the tax credit allowed shall be thirty percent of the employee's wage base. For the purposes of this section, the employee's wage base is the first $5,000 in wages or compensation actually paid to the employee by the employer;
(2) For each disabled veteran employed as described in subsection (a), the amount of the tax credit allowed shall be a percentage equal to the percentage of disability suffered by the veteran multiplied by the employee's wage base. The employee's wage base is the same as provided in subdivision (1) of this subsection. The percentage of disability referred to in this subdivision means the percentage of compensation for service connected disability as determined by the United States department of Veterans Affairs; and
(3) For each member of the West Virginia National Guard or member of the reserve forces of the United States employed as described in subsection (a), the amount of the tax credit allowed shall be twenty-five percent of the employee's wage base. For the purpose of this section, the employee's wage base is the first $5,000 in wages or compensation actually paid to the employee by the employer.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2C. Military Incentive Program › §21A-2C-5. Restrictions and Limitations Regarding Tax Credit

(a) An employer may not claim a tax credit provided for in this article for any individual employed for less than a continuous period of one year, unless:
(1) The individual voluntarily leaves employment with the employer;
(2) The individual becomes totally disabled and unable to continue his employment; or
(3) The individual is terminated for good cause shown.
In the event that the individual is employed for less than a one continuous year period due to circumstances enumerated in subdivision (1), (2) or (3) above, the employer shall be entitled to a partial tax credit in a proportional amount corresponding to the ratio of the time period during which the veteran was actually employed to the one-year period required for a full tax credit multiplied by the amount of the full tax which would have accrued to the employer had the individual's employment continued for a full year.
(b) An employer may not claim tax credit provided for in this article for any individual who is employed and displaces a person already employed. In addition, no tax credit may be claimed for the employment of any individual for whom the employer is receiving job training payments from either the federal or state government. Nothing in this section prohibits an employer from receiving tax credits from both the federal and state governments under similar targeted jobs programs if the employer is otherwise qualified to receive both.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2C. Military Incentive Program › §21A-2C-6. Program Administration

The program established by this article shall be conducted primarily under the direction of the employment services section of the Bureau of Employment Programs or its successor agency and the West Virginia National Guard. Reserve forces units may also verify through approved vouchers, eligibility of reserve members to participate in this program. Each individual who qualifies under this article for participation in this program shall be given, upon request, a voucher certifying that the individual is eligible for participation in the program described in this article. The voucher shall be in a form prescribed by the commissioner of employment programs and the Adjutant General, and they may conduct such investigations and collect such data as they deem necessary to ensure that each individual applying for the voucher is actually qualified for participation in the program.
When an employer employs an eligible individual who presents the voucher herein provided for, the employer shall submit the voucher along with basic information to the issuing agency as may be required for participation in this program. Each year, the issuing agency shall certify to the State Tax Commissioner a list of employers who may be qualified to receive a tax credit under this program. In order to receive the appropriate tax credit, an employer must file for the tax credit provided for under this article as required by section forty-two, article twenty-one, chapter eleven of this code or by section twelve, article twenty-four, chapter eleven of this code.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2D. Unemployment Insurance Program Integrity Act › §21A-2D-1. Definitions

This article may be cited as the Unemployment Insurance Program Integrity Act. For the purposes of this article the following terms shall have the following meanings, unless the context in which they are used clearly indicates otherwise:
(1) "Division of Corrections and Rehabilitation" means the Division of Corrections and Rehabilitation, as defined in 15A-3-2 of this code.
(2) "Department of Commerce" means the Department of Commerce, as defined in 5B-1-1 of this code.
(3) "New hire records" means any available directory of newly hired and re-hired employees reported under state and federal law and managed by the state Department of Commerce.
(4) "Unemployment insurance enrollment" means the list of all jobless workers receiving unemployment insurance at a given moment in time.
(5) "Commissioner" means the Workforce West Virginia Commissioner, formerly known as the Bureau of Employment Programs Commissioner, as defined in 21A-1A-12 of this code.
(6) "Bureau" means Workforce West Virginia, formerly known as the Bureau of Employment Programs, as defined in 21A-1-4 of this code.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2D. Unemployment Insurance Program Integrity Act › §21A-2D-2. Unemployment Insurance Program Integrity

The commissioner shall, on a weekly basis, be required to:
(a) Check the unemployment insurance rolls against the Division of Corrections and Rehabilitations list of imprisoned individuals to verify eligibility for unemployment benefits and ensure program integrity;
(b) Check new hire records against the National Directory of New Hires to verify eligibility for unemployment benefits; and
(c) Check the unemployment insurance rolls against a commercially available database that provides cross-matching functions to verify eligibility for unemployment benefits.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2D. Unemployment Insurance Program Integrity Act › §21A-2D-5. Recovering Overpayments and Preventing Fraud

The commissioner shall adopt and implement internal administrative policy to:
(a) Prioritize and always pursue the recovery of fraudulent unemployment overpayments to the fullest extent allowable under state and federal law;
(b) Enter into a cooperative agreement with the U.S. Department of Labor Office of Inspector General to proactively detect and investigate cases of unemployment fraud; and
(c) Recover improper overpayments of unemployment benefits, without exception, to the fullest extent possible by state and federal law.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2D. Unemployment Insurance Program Integrity Act › §21A-2D-6. Employer Reporting Procedure to Workforce West Virginia When Employees Refuse Re-Hire Opportunities

An employer may contact Workforce West Virginia by e-mail, telephone, or other method of communication in situations when an employee who was previously laid off by that employer is given the opportunity to be rehired but declines to do so. The bureau shall investigate such contacts from employers to determine whether the employee should continue to receive unemployment benefits.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 2D. Unemployment Insurance Program Integrity Act › §21A-2D-7. Reporting to the Legislature

The commissioner shall maintain detailed records on the ability of the bureau to carry out and implement the actions required in this article. The commissioner shall issue a written report to the legislature annually, no later than December 31. This report shall include relevant data, to the extent permitted by federal law, including, but not limited to:
(a) Whether cross-checks referenced in 21A-2D-2 of this code occurred and with what consistency they occurred;
(b) Improper unemployment benefit payment rates;
(c) Recovery of overpayments;
(d) The reasoning for and extent to which any improper unemployment benefit payments are not corrected or recovered;
(e) The number of contacts from employers under 21A-2D-6 of this code;
(f) The results of any state-federal cooperative fraud investigations; and
(g) Any savings produced or monies from activities of the bureau.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 4. Board of Review › §21A-4-2. Appointment; Terms; Vacancies; Chairman

On October 1, 1937, the Governor, by and with the advice and consent of the Senate, shall appoint the members of the board of review for terms of six years, except that the terms of the members first taking office shall be two, four, and six years, respectively, as designated by the Governor at the time of their appointment. Vacancies shall be filled by the Governor for the unexpired term. The Governor shall designate one member as chairman of the board.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 4. Board of Review › §21A-4-5. Compensation and Travel Expenses

Each member of the board shall receive an annual salary as provided in section two-a, article seven, chapter six of this code and the necessary traveling expenses incurred in the performance of his or her duties.
Requisition for traveling expenses shall be accompanied by a sworn and itemized statement which shall be filed with the Auditor and preserved as a public record.
The salaries and expenses of the members shall be paid from the administration fund.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 4. Board of Review › §21A-4-9. Powers and Duties

The board shall have the following powers and duties, to:
(1) Hear and determine all disputed claims presented to it in accordance with the provisions of article seven.
(2) Organize from salaried examiners such appeal tribunals as are necessary for the expedition of disputed claim procedure.
(3) Establish procedure for the hearing of disputed claims.
(4) Take oaths, examine witnesses, and issue subpoenas.
(5) Establish the amount of witness fees.
(6) Keep such records and make such reports as are necessary for disputed claims.
(7) Exercise such additional powers as may be necessary for the proper conduct of a system of administrative review of disputed claims.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 4. Board of Review › §21A-4-10. Appointment and Supervision of Personnel; Administrative Expenses; Budget; Assignment of Hearings

By and with the consent and approval of the commissioner, the board shall appoint such examiners as are necessary to hear appeals from determinations of deputies, and such other personnel as is necessary for the proper conduct of a system of administrative review of disputed claims. Subject to the provisions of the merit system and with the consent and approval of the commissioner, the board shall prescribe the qualifications of, fix the compensation of, and remove the employees of the board. No person who is identified with the interests of either employers or employees shall be appointed examiner.
The administrative expense of the board of review shall be paid from the administration fund. The board, with the assistance of the fiscal officer of the department, shall prepare and submit to the commissioner the budget of the board of review.
The chairman of the board shall fix the time and place for hearing appeals and shall assign such hearings to members of the board, appeal tribunals, or the full board, as the case may require, subject, however, to the provisions of article seven of this chapter.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 4. Board of Review › §21A-4-12. Subpoenas

The board, appeal tribunal, or examiner shall have the power to issue subpoenas for the production of persons and papers in all proceedings within their jurisdiction. In case a person refuses to obey such subpoena the board, appeal tribunal, or examiner may invoke the aid of a circuit court in order that the testimony or evidence be produced. Upon proper showing such court shall issue an order requiring such persons to appear before the board, appeal tribunal, or examiner and produce all evidence and give all testimony touching the matter in question. A person failing to obey such order may be punished by the court as for contempt.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-2. Termination of Coverage

Except as otherwise provided in section three of this article, an employing unit, with the exception of any employing unit for which service in employment is defined in subdivision (10), section sixteen, article one-a of this chapter, shall cease to be an employer subject to this chapter only as of the first day of any calendar year and only if it files with the commissioner not later than January thirty-first of such year, a written application for termination of coverage, as of such first day of January, and the commissioner finds that within the preceding calendar year the employing unit did not pay wages of $1,500 or more in any calendar quarter for employment subject to this chapter and during that calendar year no service was performed for it with respect to which it was liable for any tax against which credit may be taken for contributions required to be paid into the unemployment compensation fund of this state; and any employing unit for which service in employment is defined in subdivision (10), section sixteen, article one-a of this chapter, shall cease to be an employer subject to this chapter only as of the first day of any calendar year and only if it files with the commissioner not later than January thirty-first of such year, a written application for termination of coverage, as of such first day of January, and the commissioner finds that there were no twenty different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit had four or more individuals in employment subject to this chapter: Provided, That the commissioner may for good cause extend the time for filing application for termination of coverage, effective as of the first day of the next succeeding quarter after the application is approved.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-3b. Financing Benefits Paid to Employees of Governmental Entities; Liability of Governmental Entities for Payments

Benefits paid to employees of governmental entities referred to in paragraph (B), subdivision (9), section sixteen, article one-a of this chapter, shall be financed in the same manner and in accordance with the provisions of section three-a, article five of this chapter; except that for extended benefits reimbursement shall be one hundred percent of the benefits paid.
Any governmental entity which, pursuant to the provisions of this chapter, is, or becomes, subject to this chapter, is liable for payments and shall pay contributions in accordance with the provisions of this article and of this chapter, unless it elects to make payments in lieu of contributions as set forth in section three-a.
Governmental entities electing to make payments in lieu of contributions are liable for the full amount of extended benefits paid for weeks of unemployment.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-3c. Designating Method of Financing

The Governor or any person or persons he may designate shall elect whether to finance unemployment compensation for the employees of this state or any of its agencies, bureaus, commissions, departments or other instrumentalities by choosing the contribution method or the reimbursement method. Nothing in this chapter shall be construed to require the state or any of its agencies, bureaus, commissions, departments or other instrumentalities to choose the same method of financing.
The county commission for each county or any of its agencies, bureaus, commissions, departments or other instrumentalities or the governing body for a municipality or any of its agencies, bureaus, commissions, departments or other instrumentalities shall elect whether to finance unemployment compensation liabilities by choosing the contribution method or the reimbursement method.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties

(a) An employer is liable for payments in respect to wages paid for employment occurring during each year in which he or she is subject to this chapter.
(b) Any person, firm, partnership, company, corporation, or association who, as an employer, is subject to the provisions of this chapter, and who knowingly and willfully fails to make any payment or file a report as required by the provisions of this chapter within the time periods specified by law, is guilty of an offense as follows:
(1) Any employer who knowingly and willfully fails to make any payment or file a report within the time period specified by law for two calendar quarters, which quarters need not be consecutive but are within twenty-five quarters of each other, is guilty of a misdemeanor and:
(A) Upon a first conviction under this subdivision, shall be fined not less than $500 nor more than $1,000; or
(B) Upon a second conviction under this subdivision, shall be fined not less than $1,000 nor more than $5,000, imprisoned for not longer than thirty days or both fined and imprisoned.
(2) Any employer who, having been twice convicted of the offense specified in subdivision (1) of this subsection, knowingly and willfully fails to make any payment or file a report as required by the provisions of this chapter within the time period specified by law for two calendar quarters, which quarters need not be consecutive but are within twenty-five quarters of each other, is guilty of a felony and, upon conviction thereof, shall be fined not less than $5,000 nor more than $10,000, or imprisoned in the penitentiary for a definite term of imprisonment which is not less than one year nor more than two years, or both fined and imprisoned.
(3) Any employer who knowingly and willfully fails to make any payment or file a report within the time period specified by law for four calendar quarters, which quarters need not be consecutive but are within thirty six quarters of each other, is guilty of a felony and, upon conviction thereof, shall be fined not less than $5,000 nor more than $25,000, or imprisoned in the penitentiary for a definite term of imprisonment which is not less than one year nor more than two years, or both fined and imprisoned.
(c) In charging a person with a second or subsequent offense under the provisions of paragraph (B), subdivision (1), subsection (b) of this section or under subdivision (2), subsection (b) of this section, the warrant, indictment or information must set forth the date and particulars of the previous offense or offenses. No person may be convicted of a second or subsequent offense unless the conviction for the previous offense has become final and unless a prior offense occurred within the ten year period next preceding the second or subsequent offense. The venue for prosecution of any violation of this subsection is either the county in which the defendant's principal business operations are located or in Kanawha County where the fund is located.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-4a. Voluntary Payments

An employer may make voluntary payments under such regulations as the commissioner may prescribe, in addition to the required payments, and such voluntary payments shall be credited to the employer's account in the same manner and under the same conditions as the required payments. Any payment so made shall not be considered a prepayment of any future payment required nor can such payment be refunded under any condition.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-5. Rate of Contribution

On or after January 1, 1941, an employer shall make payments to the unemployment compensation fund equal to two and seven-tenths percent of wages paid by him with respect to employment during each calendar year beginning with the calendar year 1941, subject, however, to other provisions of this article; except that on and after January 1, 1972, each employer subject to this chapter shall pay contributions at the rate of one and five-tenths percent of wages paid by him with respect to employment during each calendar year until he has been an employer for not less than thirty-six consecutive months ending on the computation date; thereafter, his contribution rate shall be determined in accordance with the provisions of section ten of this article.
On and after July 1, 1981, each employer subject to this chapter shall pay contributions at the rate of two and seven-tenths percent of wages paid by him with respect to employment during each calendar year until he has been an employer for not less than thirty-six consecutive months ending on the computation date; thereafter, his contribution rate shall be determined in accordance with the provisions of section ten of this article.
Notwithstanding any other provision of this chapter to the contrary, on or after July 1, 1981, any foreign corporation or business entity engaged in the construction trades shall pay contributions at the rate of seven and five-tenths percent of wages paid by him with respect to employment during each calendar year until he has been an employer for not less than thirty-six consecutive months ending on the computation date; thereafter, his contribution rate shall be determined in accordance with the provisions of section ten of this article.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-6. Payments to Be Pooled in Fund

All payments shall be made to the unemployment compensation fund. All payments to the fund shall be pooled and available to pay benefits to any individual entitled thereto under this chapter, irrespective of the source of the payment. Nothing in this chapter shall be construed to grant to an employer or individual in his service prior claim or right to the amount paid by him to the unemployment compensation fund.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-10a. Optional Assessments on Employers and Employees

(a) On and after July 1, 1987, if the commissioner determines for a given projected quarter that the rates established under the provisions of section ten of this article will not result in payments being made to the unemployment compensation fund in an amount sufficient to finance the payment of benefits during such quarter, the commissioner shall certify such fact to the Governor, and the Governor shall, by executive order, direct the commissioner to establish a level of assessment for employees and employers in accordance with the provisions of this section which is sufficient to prevent, to the extent possible, a deficit in the funds available to pay benefits to eligible individuals.
(b) Pursuant to such executive order, every employer, contributing and reimbursable, subject to this chapter, shall be required to withhold from all persons in his employment an assessment which shall be in an amount not to exceed fifteen one hundredths (15/100) of one percent of an employee's gross wages, which amount, together with an assessment contributed by the employer in an amount as determined in accordance with the provisions of subsection (c) of this section, except for reimbursable employers who shall not be assessed, shall be paid to the Bureau of Employment Programs on a form prescribed by the commissioner, at the same time and under the same conditions as the quarterly contribution payments required under the provisions of section seven, article five, chapter twenty-one-a of this code. The commissioner shall have the right to collect any delinquent assessments under this section in the same manner as provided for in section sixteen, article five, chapter twenty-one-a of this code; and in addition, any delinquency hereunder shall bear interest as set forth in section seventeen, article five, chapter twenty-one-a of this code.
(c) The commissioner shall establish the exact amounts of the employers' and employees' assessments at a level sufficient to generate the revenues needed to prevent a deficit which would otherwise result from the payment of benefits to eligible individuals, subject only to the limitation established in the preceding subsection (b) of this section. After determining the level of assessment on the gross wages of employees, the commissioner shall determine a rate of assessment to be imposed upon employers, except reimbursable employers, which rate shall be expressed as a percentage of wages as defined in section three, article one of this chapter, and which is sufficient to cause the total statewide assessment on such employers to equal the total statewide assessment imposed upon employees.
Notwithstanding any other provision of this section to the contrary, the solvency assessments on employers and employees established by this section hereby terminate on April 1, 1990.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-17. Interest and Rate on Past-Due Payments; Penalties for Late Payment and Reporting

(a) Payments, including penalties, unpaid on the date on which due and payable, as prescribed by the commissioner, shall bear interest at the rate of one percent per month until payment plus accrued interest is received by the commissioner. Interest shall be compounded quarterly until payment plus accrued interest is received by the commissioner.
Interest collected pursuant to this section shall be paid into the employment security special administration fund.
(b) Each employer who fails to timely pay, in whole or in part, the contribution due with any report for any quarter commencing on and after July 1, 1996, shall pay a late payment penalty of the greater of $50 or ten percent of the contribution due, but not to exceed $500. Such late penalty is due immediately along with the payment of the outstanding amount of contribution. Penalties collected pursuant to this section shall be paid into the unemployment compensation trust fund.
2023 West Virginia Code › Chapter 21A. Unemployment Compensation › Article 5. Employer Coverage and Responsibility › §21A-5-17a. Summary Assessments

(1) If an employer fails to file reports for the purpose of determining the amount of contribution in accordance with the regulations of the commissioner, or files manifestly incorrect or insufficient reports, the commissioner may assess the contribution and any interest due on the basis of the information submitted by the employer or on the basis of an estimate as to the amount due and shall give written notice of such assessment to such employer: Provided, That such assessment shall be subject to redetermination by the commissioner upon the filing by the employer of correct and sufficient reports within thirty days after notice of such assessment shall be given to him
(2) If the commissioner determines that the collection of any contribution or interest under the provisions of this chapter are (is) or may be jeopardized by delay, he may, whether or not the time prescribed by this chapter or any regulations issued pursuant thereto for making reports and paying contributions has expired, immediately assess such contribution, together with interest, then due or estimated by him to be due, and shall give written notice of such assessment to the employer: Provided, That such assessment, unless based on information submitted by the employer, shall be subject to redetermination upon the same condition and in the same manner as provided in subsection (1) hereof.
(3) Any such assessment may be enforced in the manner provided in section sixteen hereof.