W. Va. Code § 21-19-3

Administration.

  1. (a) Any person or entity, whether public or private, including an internet or application-based company, may voluntarily contribute funds to a portable benefit account, as set forth in this article, for an independent contractor who resides in West Virginia or who performs actual work in West Virginia.
  2. (b) Contributions to a portable benefit account may be made using the funds of the hiring party, or a percentage of funds withheld from the compensation owed to the independent contractor, or both.
  3. (c) A percentage of funds may be withheld only if the following conditions are met:

    1. (1) The withholding of compensation is expressly agreed to in writing;
    2. (2) The written agreement is clear, unambiguous, and prominently displayed either in a work contract or a separate invoice;
    3. (3) The withholdings are voluntary and require the independent contractor to opt-in; and
    4. (4) The independent contractor may choose to opt-out for such withholdings at any time.
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