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Employer Responsibilities

Staffing your business may become critical to the overall success of any business operation. As the needs of your business expand, you may find it necessary to hire and retain qualified employees. All West Virginia businesses that hire employees are required to meet both federal and state labor regulations. The information provided here will help you get started on the right path to meeting those requirements.

Federal Registrations

Employer Identification Number (EIN)

Every employer is required to report taxes on its employees to the Internal Revenue Service (IRS). If your business employs one or more persons, you will be required to register for a Federal Employer Identification Number (EIN). Visit the Federal IRS Tax (EIN) Registration page to learn more about obtaining an EIN for your business.

IRS Form W-4 

In addition to obtaining your EIN through the IRS, you will be required to file IRS Form W-4 (Employee's Withholding Allowance Certificate) for each employee. Visit the IRS website for more information.

Form I-9 (Employment Eligibility Verification)

The U.S. Citizenship and Immigration Services requires employers to file Form I-9 to verify the identity and employment authorization of individuals hired for employment in the United States. Visit the U.S. Citizenship and Immigration Services website for more information 

Occupational Safety and Health Administration (OSHA)

OSHA, a division of the U.S. Department of Labor, sets the nation's standards for safety and health in the workplace. If you plan to hire employees, you must determine what, if any, steps you must take to comply with federal and state safety standards at your place of business. Additional information is available at the OSHA website. 

State Registrations

State Tax Department

Every employer in the state is required to report taxes on its employees to the State Tax Department. Visit the State Tax Department website for more information about filing requirements and deadlines.

WorkForce West VirginiaWorkForce West Virginia

WorkForce West Virginia is the state's network of work force development services and a one-stop center for work force resources. This agency is also the state administrator for Unemployment Compensation. Businesses employing one or more persons are liable for Unemployment Compensation Tax. Learn more information by visiting the WorkForce West Virginia website. 

Workers' Compensation

All West Virginia employers are legally required to maintain workers’ compensation insurance coverage on their employees. The West Virginia Offices of the Insurance Commissioner Employer Coverage Unit (ECU) is responsible for West Virginia employer coverage compliance with state workers' compensation law. Learn more about filing workers' compensation by visiting the Workers' Compensation website.
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