Short answer. W. Va. Code s. 21A-1A-28(b)(1): wages exclude "That part of the remuneration which, after remuneration equal to $9,500 is paid during a calendar year to an individual by an employer". The amount is fixed in statute with no end date (it rises only if the federal FUTA base goes above $9,500), so 2027 is $9,500. New employers pay 2.7%.
$9,500
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $9,500 (unchanged)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 2.7%. 2.70% per the DOL table; WorkForce WV assigns new businesses a rate once they've applied.
- Rate range
- 1.5%–7.5% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- WorkForce West Virginia
- Registration
- Register or open an account. Apply online with the Employer's Initial Statement at business4.wv.gov (WorkForce WV FAQ).
What it costs: an example
Three employees at the new employer rate of 2.7% on the $9,500 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in West Virginia, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $4,000.00 | $108.00 | Not reached | $24.00 |
| Around the base | $9,500.00 | $256.50 | Q4 | $42.00 |
| Above the base | $17,000.00 | $256.50 | Q3 | $42.00 |
Total for the three: $621.00 state plus $108.00 federal. Run your own staff in the SUTA and FUTA calculator set to West Virginia.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
WorkForce WV: reports and contributions are due within one month after the quarter and become delinquent after January 31, April 30, July 31 and October 31.
Setting up the account for 2027
- Register for an unemployment tax account: Apply online with the Employer's Initial Statement at business4.wv.gov (WorkForce WV FAQ).
- Set the 2027 wage base of $9,500 in payroll.
- Use 2.7% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- West Virginia Code s. 21A-1A-28: Wages
- WorkForce West Virginia: UI Tax Information FAQ
- WorkForce West Virginia: Quarterly Reporting
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
West Virginia unemployment tax questions
What is the West Virginia unemployment tax wage base for 2027?
$9,500 per employee, the same as 2026. W. Va. Code s. 21A-1A-28(b)(1): wages exclude "That part of the remuneration which, after remuneration equal to $9,500 is paid during a calendar year to an individual by an employer". The amount is fixed in statute with no end date (it rises only if the federal FUTA base goes above $9,500), so 2027 is $9,500.
What SUTA rate does a new employer pay in West Virginia?
2.7%. 2.70% per the DOL table; WorkForce WV assigns new businesses a rate once they've applied. On a full $9,500 base that's $256.50 per employee for the year.
When are West Virginia quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. WorkForce WV: reports and contributions are due within one month after the quarter and become delinquent after January 31, April 30, July 31 and October 31.
What is the range of West Virginia unemployment tax rates for 2026?
1.5%–7.5% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $9,500 base costs $712.50.
Compare every state: SUTA wage base by state 2027 · Virginia SUTA 2027