Legally Required Benefits: West Virginia
Federal law and guidance on this subject should be reviewed together with this section.
Author: Eric E. Kinder, Spilman Thomas & Battle, PLLC
- Unemployment insurance is a nationwide program created to provide partial wage replacement to unemployed workers while they conduct an active search for work. Unemployment Insurance is a joint federal-state program based on federal law and executed through state law. See West Virginia Unemployment Compensation.
- Employers finance unemployment insurance with state and federal tax contributions. The Federal Unemployment Tax Act (FUTA) was created to finance all administrative expenses of the federal/state unemployment insurance system and the federal costs involved in providing benefits. The West Virginia unemployment contribution is used only for the payment of regular benefits to qualified unemployed workers. See West Virginia Unemployment Compensation.
- Most employers are subject to the West Virginia Unemployment Compensation Law, which is administered by WorkForce West Virginia. See West Virginia Unemployment Compensation.
- Claimants must meet certain requirements in order to be eligible for unemployment benefits. See Employee Eligibility Requirements.
- Unemployment benefits will generally last for up to 26 weeks. See Benefits.
- Employers must follow specified recordkeeping, reporting and posting requirements. See Recordkeeping Requirements; Reporting Requirements; Posting Requirement.