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West Virginia New Hire Reporting Requirements (2026)

Last updated: 2026-10-12 · West Virginia's rules were checked against the state's own site and the federal OCSE reference guide on 2026-10-12

West Virginia employers must report every new or rehired employee to the West Virginia New Hire Reporting Center within 14 days after the employee is hired, rehired or returns to work (W. Va. Code § 48-18-125). That is shorter than the federal 20-day limit — West Virginia is one of 9 states with a shorter deadline. Independent contractors must be reported too ($2,500+/year threshold). Besides the 7 federal data elements, West Virginia requires 1 more item.

Deadline
14 days
shorter than federal 20
Report contractors?
Yes ($2,500+/year)
Rehire rule
Every rehire
stricter than federal 60
Extra required data
1 item
beyond the federal 7

West Virginia new hire reporting rules

West Virginia new hire reporting

West Virginia New Hire Reporting Center

14
days

Deadline: Within 14 days after the employee is hired, rehired or returns to work (W. Va. Code § 48-18-125). Shorter than the federal 20 days.

Electronic filers may instead send twice-monthly transmissions 12–16 days apart. The source doesn't say business or calendar days — count calendar days to be safe.

What to report

7 federal data elements (every state)
  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Plus West Virginia requires:

  • Employer address where income withholding orders should be sent

Only in some cases:

  • State of hire (state where the employee works) — if reporting as a multistate employer

Optional (requested, not required):

  • Employee date of birth
  • Employer contact name and phone number

How to file

Open WV reporting site ↗

Methods: Online · Electronic file · Mobile app · Fax · Mail

Phone
877-625-4669
Fax
877-625-4675
Mail
West Virginia New Hire Reporting Center, P.O. Box 2998, Trenton, NJ 08690

Official WV requirements page

Independent contractors

Contractors must be reported ($2,500+/year)

Report independent contractors within 14 days of the earlier of first paying, or contracting to pay, $2,500 or more in a year.

Rehires & recalls

Report every rehire or recall — West Virginia counts anyone previously employed and separated, with no minimum gap.

Penalty

Up to $25 per failure to report; up to $500 if employer and employee conspired (W. Va. Code § 48-18-125(h))

When is my West Virginia report due?

Enter the first day of paid work to get the due date (with a calendar reminder), check whether a returning worker counts as a rehire, or fill in a West Virginia report worksheet and download it as a PDF. Everything runs in your browser; employee details are never saved.

What goes on a West Virginia new hire report

Federal data elements (every state)

  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Added by West Virginia

  • Employer address where income withholding orders should be sent

Only in some cases: State of hire (state where the employee works) — if reporting as a multistate employer.

Requested but optional: Employee date of birth; Employer contact name and phone number.

Most states accept a copy of the employee's Form W-4 with the employer name, address and FEIN filled in, as long as any extra West Virginia fields are added. Use the same FEIN you put on your quarterly wage reports.

How West Virginia compares

  • Deadline: West Virginia's 14-day deadline is one of 9 shorter than the federal 20 days (Alabama 7, Georgia 10, Iowa 15, Maine 7, Massachusetts 14, Mississippi 15, Rhode Island 14, Vermont 10 and West Virginia 14). Same deadline as Massachusetts and Rhode Island.
  • Contractors: West Virginia is one of 17 states that require independent contractors to be reported.
  • Rehires: Stricter than federal law: report every return to work, not only after a 60-day break.
  • Multistate employers can instead report every new hire electronically to a single state where they have employees after registering with HHS (Multistate Employer Registry).

Related for West Virginia employers: West Virginia payroll taxes & SUTA rate · West Virginia payday & final paycheck rules · West Virginia minimum wage · payroll setup checklist

West Virginia new hire reporting FAQ

How long do I have to report a new hire in West Virginia?

Within 14 days after the employee is hired, rehired or returns to work (W. Va. Code § 48-18-125). That is shorter than the federal 20-day limit. Employers that report electronically may instead send twice-monthly transmissions 12 to 16 days apart. The date of hire is the first day the employee performs services for pay. The state's source doesn't say business or calendar days, so count calendar days to be safe.

Do I have to report independent contractors in West Virginia?

Report independent contractors within 14 days of the earlier of first paying, or contracting to pay, $2,500 or more in a year.

Do I need to report rehired employees in West Virginia?

Report every rehire or recall — West Virginia counts anyone previously employed and separated, with no minimum gap.

What information goes on a West Virginia new hire report?

Every report needs the seven federal data elements: the employee's name, address, Social Security number and date of hire, and the employer's name, address and FEIN. West Virginia also requires: Employer address where income withholding orders should be sent. Only in some cases: State of hire (state where the employee works) — if reporting as a multistate employer.

How do I report a new hire in West Virginia?

Accepted methods: Online; Electronic file; Mobile app; Fax; Mail. Reports go to the West Virginia New Hire Reporting Center.

What is the penalty for not reporting a new hire in West Virginia?

Up to $25 per failure to report; up to $500 if employer and employee conspired (W. Va. Code § 48-18-125(h)). Federal law caps state penalties at $25 per unreported employee, or $500 when the employer and employee conspire not to report or to file a false report. A late report is still required.

I have employees in West Virginia and other states. Where do I report?

Report each employee to the state where they work, following that state's rules, or register with HHS as a multistate employer and send all new hire reports electronically to one state where you have employees. Multistate employers that pick West Virginia follow West Virginia's rules for everyone and must include each employee's state of hire.

General information, not legal advice. Confirm current requirements with the West Virginia New Hire Reporting Center before relying on them.