Coverage: Same as under federal law.
Rates: 1.5% — 7.5%; 1.0% surtax for negative-balance employers (2008); 2.7% (new employers in 2008, except foreign
construction employers who pay 8.5%)
Taxable Wage Limit: $8,000 for 2008 and 2009
Employee Withholding: None
Administration:
Department of Employment Security
112 California Avenue
Charleston, West Virginia 25305-0112
Telephone: (304) 558-2675