West Virginia New Employer Registration: Step-by-Step Guide

Last reviewed: July 2026

When you hire your first employee in West Virginia, you trigger a series of registration requirements at the federal and state level. Missing any of these steps can result in penalties, delayed payroll, and compliance headaches. This guide walks you through everything, in order.

Registration Overview

Here's a checklist of what every new West Virginia employer needs:

• ☑ Federal Employer Identification Number (EIN)
• ☑ West Virginia state tax registration (West Virginia Tax Division)
• ☑ West Virginia SUI account (WorkForce West Virginia)
• ☑ Workers' compensation insurance
• ☑ New hire reporting setup
• ☑ Payroll system or software

Step 1: Get Your Federal EIN

Your Employer Identification Number (EIN) is your federal tax ID. You need it for federal tax filings, state registrations, opening a business bank account, and running payroll.

Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.

Step 2: Register with the West Virginia Tax Division

Visit the West Virginia Tax Division website to register for a state employer tax account. This allows you to withhold West Virginia state income tax from employee paychecks and remit it to the state.

From the Payroll Desk

Don't wait until your first payroll to register. State registrations can take days or weeks to process. Start the registration process as soon as you know you'll be hiring.

Step 3: Register for SUI

Register for a state unemployment insurance account through WorkForce West Virginia. You'll be assigned:

• An employer account number
• Your initial SUI rate (2.7% for new employers, on the first $9,500 of each employee's wages)
• Quarterly filing requirements

Experienced employers move to a rate based on claims history, generally between 1.5% and 8.5%. See our West Virginia SUI Rates 2026 guide for details.

Step 4: Workers’ Compensation Insurance

Most West Virginia employers are required to carry workers' compensation insurance, which covers employees who are injured on the job. Coverage requirements and minimum employee thresholds vary depending on your industry and business structure.

You can obtain workers' comp through private insurance carriers licensed in West Virginia. Compare quotes from multiple carriers to find the best rate for your industry classification.

Step 5: New Hire Reporting

West Virginia law requires you to report every new hire within 14 days of their start date, a shorter window than the federal 20-day standard. Reports go to the West Virginia New Hire Reporting Center and are used to enforce child support orders.

You can report online, by fax, or by mail. See our New Hire Reporting guide for the federal-level details.

Step 6: Set Up Payroll

With all registrations complete, you're ready to set up your payroll system. For a single employee or a small team, Gusto calculates and files West Virginia withholding and SUI automatically, handles direct deposit, and produces W-2s at year-end. Try our W-4 / WV IT-104 Helper first to see what a given employee's take-home pay looks like before you commit to a payroll platform.

Frequently Asked Questions

Where do West Virginia employers register for unemployment insurance?

West Virginia employers register for a state unemployment insurance (SUI) account with WorkForce West Virginia. Registration is completed online through the agency's employer portal before running your first payroll.

Where do West Virginia employers register for state income tax withholding?

West Virginia employers register for state income tax withholding with the West Virginia Tax Division. You will receive a state employer withholding account number used on all tax filings and deposits.

Do I need to register before running my first payroll in West Virginia?

Yes. You must have your West Virginia employer account numbers before filing or depositing state payroll taxes. Register with WorkForce West Virginia and the West Virginia Tax Division as soon as you hire your first employee.

What is the West Virginia SUI new employer rate and wage base?

New employers pay a standard SUI rate of 2.7% on the first $9,500 of each employee's wages for the year. WorkForce West Virginia moves employers to an experience-based rate, generally 1.5% to 8.5%, after a few years of claims history.