Law Articles And Legal Issues

Payroll West Virginia, Unique Aspects of West Virginia Payroll Law and Practice

est Virginia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:State Tax DepartmentCapitol Complex, Bldg. 1, W417Charleston, WV 25305(304) 558-3333(800) 982-8297 (in state)www.state.wv.us/taxrevWest Virginia allows you to use the "WV/IT-104, West Virginia's Employee's Withholding Exemption Certificate" form to calculate state income tax withholding or federal form W4 if state and federal exemption are the same.Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows.In West Virginia cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.In West Virginia supplemental wages are taxed at:Annual wages under $10,000 3.0% $10,000-$25,000 4.0% $25,000-$40,0004.5% $40,000-$60,0006.0% Over $60,0006.5%You may file your West Virginia State W-2s by magnetic media if you choose to.The West Virginia State Unemployment Insurance Agency is:Bureau of Employment Programs112 California Ave.Charleston, WV 23505-0112(304) 558-2674http://www.wvbep.org/bep/uc/The State of West Virginia taxable wage base for unemployment purposes is wages up to $8000.00. West Virginia has optional reporting of quarterly wages on magnetic media.Unemployment records must be retained in West Virginia for a minimum period of four years.This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.The West Virginia State Agency charged with enforcing the state wage and hour laws is:Division of LaborWage and Hour SectionCapitol ComplexBuilding 3, Rm. 319Charleston, WV 25305(304) 558-7890http://www.labor.state.wv.us/The minimum wage in West Virginia is $5.15 per hour.The general provision in West Virginia concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40 hour week. West Virginia State new hire reporting requirements are that every employer must report every new hire and rehire.The employer must report the federally required elements of:Employee's namepayroll addressEmployee's addressEmployee's social security numberEmployer's nameEmployers addressEmployer's Federal Employer Identification Number(EIN) This information must be reported within 14 days of the hiring or rehiring.The information can be sent as a W4 or equivalent by mail, fax or electronically.There is a $25.00 penalty for a late report in and $500 for conspiracy West Virginia.The West Virginia new hire-reporting agency can be reached at 877-625-4669 or 304-346-9513 or on the web at www.wv-newhire.com/West Virginia does not allow compulsory direct deposit. West Virginia requires the following information on an employee's pay stub:itemized deductionsWest Virginia requires that employee be paid no less often than biweekly.In West Virginia there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.West Virginia payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days; next regular payday if suspended due to labor dispute or temporarily laid off.Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it. Deceased employee's wages of $800; $1,000 after 120 days after death must be paid to the surviving spouse, adult children, parents, siblings, or person paying funeral expenses (in that order).Escheat laws in West Virginia require that unclaimed wages be paid over to the state after one year.The employer is further required in West Virginia to keep a record of the wages abandoned and turned over to the state for a period of 10 years.West Virginia payroll law mandates no more than 20% of minimum wage may be used as a tip credit.In West Virginia the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work and other employees get 20 minutes for 6 hours.West Virginia statute requires that wage and hour records be kept for a period of not less than two years.These records will normally consist of at least the information required under FLSA.The West Virginia agency charged with enforcing Child Support Orders and laws is: Bureau for Child Support EnforcementDepartment of Health and Human ResourcesBldg. 6, Rm. 817State Capitol ComplexCharleston, WV 25321(304) 558-4665www.wvdhhr.org/bcseWest Virginia has the following provisions for child support deductions:When to start Withholding?14 days after receipt of order.When to send Payment? Payday.When to send Termination Notice?"Promptly"Maximum Administrative Fee?$1 per payment.Withholding Limits?40% of disposable earnings if supporting another spouse or child; 50% if not; amounts go to 45% and 55% if employee is 12 weeks in arrears.Please note that this article is not updated for changes that can and will happen from time to time.

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of ?How to Start a New Business.?

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA?s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read?s interviews from William Shatners ?Heartbeat of America? television show on the web sites linked above.

Other Article Sites

findabook.com  moneycd.info  a-mortgage.info   about-lemon-laws.info  aboutstudentloans.info
all-about-publishing.info  auctions-articles.info  bestcollege-university.com  bestispconnection.com
biblefolder.com  blogger-website.com  books-used.info  brokers-guide.info  buywindows.info  cable-dsl.info
career-miner.com  carpel-tunnel.info  cashinaflash.info  cashloanreviews.info  casinobell.com  chat-house.info
clearmycredit.info  collegeloantips.info  crones.info  depression-articles.info   dirnic.net  dishguides.info
divers-below.com  expodog.info   financewizz.com  fire-insurance.info  getgood.info  handleit.net   it-idea.info
health-supplies.info  hosting-right.com  insidealert.com  insurance-facts.info  jobs-employment.info
justgood.info  lookgold.net   lowcost-travel.info  money-source.info  myhostzone.info  numisblog.com
peoplesearchfinder.info  pr-articles.info  realeas.com   refinancing-guides.info  spyware-remove.info
telelot.info  the-law.info   toppaid.info  travel-deals.info  travelcorrect.com  wedding-guide-site.com
your-blog.info  your-credit.info

Other Law Sites
Search The Internet For Other Law Sites

Law Books
Search For Law Books At FindaBook.com

Divorce Lawyer Says Families Do Not Belong In The Court Of Law
Fresno divorce attorney Erin Rhames-Childs says that the court of law is no place to divorce. The courts are overworked and understaffed - leading to poor legal decisions that are not in the best interests of those involved. Collaborative divorce is a way for couples to divorce while maintaining their dignity, making decisions that truly are in the best interests of their children and preserving their finances. Collaborative divorce is quicker, cheaper, and better for maintaining functional relationships for after the divorce is over.

CalBizCentral Announces Booklets to Help Businesses Navigate State, Federal Employment Laws, Reduce Legal Risk
CalChamber's CalBizCentral 'What Every Manager Needs to Know About' series provides training managers need to comply with confusing laws.

Tax Attorney Roni Deutch Analyzes Proposed Tax Laws in New Featured Blog
After nearly seven months of blogging, tax attorney Roni Deutch has posted a new featured blog analyzing the causes and possible outcomes of a new proposal that is being backed by the Internal Revenue Service. The proposal is part of President Bush's 2008 budget, and attempts to lower the gap in what taxpayers pay and what they should pay in taxes, by requiring many Internet companies to collect personal data from their users.

Elizabeth A. Kreitzer, Certified Family Law Specialist, Joins Klinedinst Family Law Group
The California-based law firm of Klinedinst PC has added Elizabeth A. Kreitzer, Certified Family Law Specialist, to its expanding Family Law practice group. Ms. Kreitzer's addition, combined with the strength of the firm's existing litigation teams, will help ensure that every client receives sophisticated, professional and compassionate representation, Ms. Kreitzer is the recipient of the Michael C. Shea Chair in 2005, and adds a wealth of family law knowledge to the department. She is experienced in working with sophisticated clients handle complex family law issues, including divorce, paternity and custody disputes, prenuptial agreements, adoption proceedings, and other family law matters.

Pending Federal Law Threatens All Copyright Owners says the Hodgson Law Group
The Shawn Bentley Orphan Works Act of 2008 (S. 2913) "Orphan Works Act of 2008" (H.R. 5889) allows anyone to use a copyrighted work without first obtaining permission. The user can later claim that a diligent search was conducted but the owner could not be found in any later action for infringement. This new legislation will apply to all copyright owners whether or not the work was previously registered with the Copyright Office. The legislation threatens the rights of artists, photographers, composers, film makers, publishers, and visual artists says the Hodgson Law Group. The Copyright Office not only endorses this legislation, but also advocates further changes that go beyond the proposed statute in reducing copyright protection. T...

Legal Resource Local-Attorneys Expands to Include Divorce Law
Local legal resource website Local-Attorneys has announced that it is expanding to cater to divorce law specialists and visitors in need of advice. Web users will be able to browse local law firms who specialize in every sort of legal vertical. Find the best advice and attorneys in the industry.

Los Angeles Divorce Attorneys, The Family Law Company, Opens a New Office in Beverly Hills
Los Angeles family law attorney and founder of The Family Law Company Pamela Wright opens a new office in Beverly Hills. The Family Law Company offers high-quality legal services at affordable rates for divorce, paternity, child custody and child support actions because justice doesn't have to cost a fortune.

Kirsten Branigan Joins McDonald Law Group, LLC Adding Depth in Employment Law
Kirsten Branigan and Nancy McDonald join forces with a shared passion--advocating for advancement of women in the practice of law.

Copyright Infringement Cases Can Teach Us To Obey Copyright Laws
Copyright infringement cases can be both costly and time consuming. Considering copyright infringement is something that isn?t as easily defined as theft or speeding, there are numerous copyright infringement cases changing the way copyright law is viewed in the U.S. By reviewing a few of these copyright infringement cases, you can get a better idea of what is, and what is not, acceptable use of copyrighted works.

Legal Services of Labor Law Attorneys
Labor law attorneys deal with a broad range of labor issues mainly related to how employers treat employees, former employees and applicants for employment. This includes all the areas of the employer-employee relationship, negotiations, and the collective bargaining agreement.

Tax Attorney Web Site Warns of Upcoming Tax Laws in 2008
TaxAttorneyHelp.com, an online network of tax attorneys, is preparing to assist taxpayers with new laws in the coming year.

Understanding The Law...Criminal Law
The following Q&A's have been provided to help you better understand Criminal Law.

Monroe, N.C. Family Law Attorneys Merge Practices to Form Stepp Lehnhardt Law Group
Donna Stepp and Dana Lehnhardt combine local practices and operations, creating 4-attorney general practice law firm with emphasis on family law

Lemon Law Attorney, Dana Lynn Tarquini, Featured at Lemon Law Administrators Conference
Ms. Tarquini, one of the country's most prominent lemon law attorneys, participated in panel discussion at the 10th anniversary lemon law administrators conference in Atlantic City.