--- title: "West Virginia SUTA 2027: $9,500 Wage Base, 2.7% New Rate" description: "West Virginia SUTA 2027: wage base $9,500, new employer rate 2.7%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-west-virginia-2027" --- Free guide · State payroll tax # West Virginia unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://business4.wv.gov/). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=wv). ## 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](https://code.wvlegislature.gov/pdf/21A-1A-28) - [WorkForce West Virginia: UI Tax Information FAQ](https://workforcewv.org/businesses/unemployment-tax-information/frequently-asked-questions/) - [WorkForce West Virginia: Quarterly Reporting](https://workforcewv.org/employers/unemployment-resources/wage-reporter/) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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. 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