Current through Register Vol. XLI, No. 45, November 8, 2024
Article ten, section eleven, of the Law, provides that the Commissioner may require an employing unit to provide sworn or unsworn reports concerning:
(A) The number of individuals in its employ.(B) Individually their hours of labor.(C) Individually the rate and amount of wages.(D) Such other information as is reasonably connected with the administration of this chapter. The Commissioner accordingly prescribes:
6.1. Each contributing and reimbursement employer shall report quarterly on or before the last day of the month next following the calendar quarter for which contributions have accrued, on forms to be prescribed by the Commissioner:(A) The unemployment compensation registration number of the employer, his name and the address at which payroll records are maintained.(B) The social security account number and name of each worker.(C) Contributing employers shall report the total wages, taxable and nontaxable, paid within the quarter for employment, which includes money wages and the cash value of other remuneration.(D) Such other information as may be prescribed on the form.6.2. Upon the written request of any employer filed with the Commissioner on or before the due date of any contribution, the Commissioner, for good cause shown, may grant, in writing, an extension of time, not to exceed thirty (30) days, for reporting such information.6.3. Instructions accompanying any report form provided by the department shall have the force and effect of regulations issued pursuant to Article two, section nineteen, of the West Virginia Unemployment Compensation Law.