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New Hire Reporting: West Virginia

New Hire Reporting requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Sara M. Wincek

Summary

  • West Virginia requires all employers to report newly hired and rehired employees to the state New Hire Reporting Center. Certain independent contractors must also be reported. See Reporting Requirements.
  • Several methods of reporting are permitted. See Reporting Requirements.
  • Penalties are imposed for noncompliance. See Penalties.

Reporting Requirements

All West Virginia employers are required to report newly hired and rehired employees to the state New Hire Reporting Center (WVNHRC). An employee who has previously worked for the employer and is rehired must be reported regardless of the number of days that have passed since he or she last worked for the employer. All reports must be filed within 14 days after hire or rehire.

Employers reporting magnetically or electronically must file twice a month, not more than 16 days apart. Online reporting, using secure File Transfer Protocol, is also permitted. An online registration process must be completed the first time an employer reports.

Employers may file paper reports using either the state New Hire Reporting Form, federal Form W-4, Employee's Withholding Allowance Certificate, or an employer-created list or computer printout that includes all required data elements. See Form W-4. Paper forms may be faxed or mailed to the fax number or address provided on the WVNHRC website.

All reports must include the following information:

  • Employee's full name, mailing address and Social Security Number;
  • Employee's state of hire (if a multistate employer);
  • Employee's first day of work;
  • Employer's Federal Employer Identification Number; and
  • Employer's business name and address.

Independent Contractors

West Virginia employers must also report independent contractors who receive compensation or execute a contract for services for payment in the amount of $2,500 or more in a year. The report must be submitted on the date the contract is executed or the first payment is made, whichever is earlier.

The following information must be reported:

  • The independent contractor's name, address, Social Security Number and start date; and
  • The employer's name, address, federal tax identification number, and the address of the payroll office if different.

Employers may charge independent contractors a fee of $1 for the administrative costs of reporting.

Penalties

Employers that fail to file new hire reports may be fined $25 a month for each employee not reported. Employers that conspire with an employee not to report or to report false new hire information may be fined up to $500.

Employers that fail to report an independent contractor may be subject to a civil penalty of up to $25 per failure to report, or $500 if the failure to report is the result of a conspiracy between the employer and the independent contractor.

Future Developments

There are no developments to report at this time. Continue to check XpertHR regularly for the latest information on this and other topics.

Additional Resources

West Virginia New Hire Reporting Center