Employer Coverage and Responsibility. | Midpage

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West Virginia Code

5

Employer Coverage and Responsibility.

21A-5-1Employer coverage.21A-5-2Termination of coverage.21A-5-3Voluntary coverage; elective coverage by political subdivisions.21A-5-3aFinancing benefits paid to employees of nonprofit organizations.21A-5-3bFinancing benefits paid to employees of governmental entities; liability of governmental entities for payments.21A-5-3cDesignating method of financing.21A-5-4Required payments; failure to make required payments; criminal penalties.21A-5-4aVoluntary payments.21A-5-5Rate of contribution.21A-5-6Payments to be pooled in fund.21A-5-7Joint and separate accounts.21A-5-10Experience ratings; decreased rates; adjustment of accounts and rates; debit balance account rates.21A-5-10aOptional assessments on employers and employees.21A-5-10bTransfer of business.21A-5-10cSpecial rules regarding transfers of experience and assignment of rates.21A-5-13Method of payment.21A-5-14Deduction of payments from wages prohibited.21A-5-15Fractions of cents.21A-5-16Collection of payments.21A-5-17Interest and rate on past-due payments; penalties for late payment and reporting.21A-5-17aSummary assessments.21A-5-17bComity in collection of past-due payments and overpayments.21A-5-17cService of process on nonresident employer.21A-5-18Priorities.21A-5-19Refunds.21A-5-20Qualifying wages for regular benefits of newly covered workers during transition period on the basis of previously uncovered services.