West Virginia new hire reporting requires every employer in the state to submit information on each new hire, rehire, and qualifying independent contractor to the West Virginia New Hire Reporting Center within 14 days of the hire date.1West Virginia Legislature. West Virginia Code 48-18-125 – Employment and Income Reporting Reports can be filed online at wv-newhire.com, by fax, or by mail. The data feeds state and federal databases used to enforce child support orders and detect fraudulent benefit claims.
Who You Have to Report
Three categories of workers trigger a report: new hires, rehires, and certain independent contractors. The rule applies to every employer doing business in West Virginia, regardless of size or industry.1West Virginia Legislature. West Virginia Code 48-18-125 – Employment and Income Reporting
A worker counts as a new hire on the first day they perform services for pay and you begin withholding income taxes. A rehire has to be reported if the person went 60 or more consecutive days without pay before coming back, which covers most returning teachers and seasonal staff. Substitute teachers are reported for the first day worked in each school year. Poll workers are reported only once.2West Virginia New Hire Reporting Center. Frequently Asked Questions – West Virginia New Hire Reporting Center
Independent contractors have to be reported once payments reach, or are contracted to reach, $2,500 in a year. The 14-day clock starts on whichever happens first: aggregate payments actually hitting $2,500, or signing a contract that calls for $2,500 or more in total.3West Virginia Legislature. West Virginia Code 48-18-125 – Employment and Income Reporting “Direct sellers” as defined under federal tax law are excluded from the contractor requirement.
One point that catches employers off guard: a worker who quits or is fired before you have filed the report still has to be reported. The obligation attaches to the hire, not to ongoing employment.
Information You Need to Collect
Most employers pull the employee data straight from the W-4 the worker completes on their first day. The reporting center accepts a copy of the W-4 itself as the report, as long as you fill in the employer fields (blocks 8 and 10) with your company name, address, and FEIN.2West Virginia New Hire Reporting Center. Frequently Asked Questions – West Virginia New Hire Reporting Center You can also use the state’s own New Hire Reporting Form, available at wv-newhire.com.
Employer data required on every report:
- Federal Employer Identification Number (use the same FEIN you report on quarterly wage filings; mismatches delay income-withholding orders)
- Employer legal name, not a DBA
- Address where income-withholding orders should be sent
- Phone number, contact name, and email
Employee data required on every report:
- Full legal name (first, middle, last)
- Mailing address
- Social Security number (check it carefully; a transposed digit can land the record on the wrong person or get it rejected)
- Date of hire, meaning the first day the worker performed services for pay
Multistate employers also have to include the employee’s state of hire.
How to Submit the Report
The reporting center accepts three submission methods:
Online. Register for an account at wv-newhire.com. You can enter hires one at a time or upload a payroll file in bulk. The portal issues an immediate confirmation.4West Virginia New Hire Reporting Center. West Virginia New Hire Reporting Center – Home
Fax. Send the completed W-4 or state form to (877) 625-4675.
Mail. West Virginia New Hire Reporting Center, PO Box 2998, Trenton, NJ 08690. The New Jersey address is correct; the center is operated by a third-party processor on behalf of the state.5West Virginia New Hire Reporting Center. Contact Us – West Virginia New Hire Reporting Center
Keep a copy of what you send in case the state audits your compliance later.
Deadlines
The baseline deadline is 14 days from the date of hire. For independent contractors, the 14 days run from the earlier of the first $2,500 in aggregate payments or the signing of a $2,500-plus contract.3West Virginia Legislature. West Virginia Code 48-18-125 – Employment and Income Reporting
Employers who file electronically or by magnetic media can follow a different federal schedule: two transmissions per month, spaced no fewer than 12 and no more than 16 days apart.6Office of the Law Revision Counsel. 42 USC 653a – State Directory of New Hires High-volume payroll departments usually prefer this rhythm over reporting each hire individually.
Multistate Employers
If your company has workers in more than one state and files electronically, you can designate a single state to receive all your new hire reports instead of filing separately in each one. West Virginia’s statute permits this.1West Virginia Legislature. West Virginia Code 48-18-125 – Employment and Income Reporting
You have to register the choice with the federal Office of Child Support Enforcement. Three options:
- Online, through the OCSE multistate registration portal at ocsp.acf.hhs.gov
- By completing the Multistate Employer Registration Form from the OCSE site
- By letter on company letterhead listing your legal name, FEIN, address, phone number, contact person, the state you are designating, and every state where you have employees
Mail or fax forms and letters to: Department of Health and Human Services, Administration for Children and Families, Office of Child Support Enforcement, Multistate Employer Notification, PO Box 509, Randallstown, MD 21133. Fax: (410) 277-9325.7Georgia New Hire Reporting Center. Multistate Reporting Once registered, each report has to flag your multistate status and include the employee’s state of hire.
Penalties for Missing a Report
West Virginia can assess a civil fine of up to $25 for each new hire you fail to report on time.8West Virginia New Hire Reporting Center. Law – West Virginia New Hire Reporting Center If the state finds that an employer and employee conspired to avoid reporting or to submit false information, the penalty rises to up to $500 per worker.6Office of the Law Revision Counsel. 42 USC 653a – State Directory of New Hires Those are ceilings, and the state has discretion to assess less. The amounts add up fast when a large hiring class is missed in one batch.
What Happens After You File
Reports are matched against active West Virginia child support cases and forwarded to the National Directory of New Hires maintained by the federal Office of Child Support Enforcement.9Administration for Children and Families. National Directory of New Hires When a match hits, you can expect an Income Withholding Order directing you to deduct child support from the employee’s wages, and potentially a National Medical Support Notice requiring you to enroll the employee’s child in employer-sponsored health insurance. These orders are sent to the employer address on your report, so make sure that address reaches your payroll or benefits team.