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CCH® UNEMPLOYMENT INSURANCE — 2/27/15

West Virginia sets its 2015 contribution rates

For calendar year 2015, Column C of the rate table is in effect for positive-balance employers. Negative-balance employers pay basic rates of 5.5%, 6.5% or 7.5% in addition to a 1.0% surtax for 2015. New employers continue to pay 2.7% for 2015, except that new out-of-state construction employers pay 8.5%, including the 1.0% surtax (DES Communication).