News & Information

 

FEATURED PRODUCT

Social Security Explained, 2013 Edition

Provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.The book explains who is covered by the Social Security system, liability for the tax, how a worker acquires "insured status" required for benefit eligibility and the conditions of entitlement to the various kinds of Social Security benefits.

Learn More »

CCH® UNEMPLOYMENT INSURANCE — 08/17/12

West Virginia amends its UI law regarding joint and separate accounts, relief from charges, and penalties

West Virginia has amended its Unemployment Compensation Law as follows:

Joint and separate accounts. If an employer has failed to furnish to the Commissioner on or before August 31 of each year the wage information for all past periods necessary for the computation of its contribution rate, the employer’s rate will be, if it is immediately prior to July 1, less than 7.5%, increased to 7.5%.

Relief from charges. A contributory employer’s account will not be relieved of charges relating to a payment from the unemployment compensation fund if the Department determines that the erroneous payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to a request from the agency for information relating to the claim for compensation; and the employer or agent has established a pattern of failing to respond timely or adequately to such requests.

Penalties. A penalty of 20% of the amount of an erroneous benefit payment attaches to the amount of the liability to be repaid for any payment of benefits determined to be obtained by the benefit recipient’s fraudulent statements or actions. The first 75% of the penalty collected from the benefit recipient will be deposited in the state’s unemployment trust fund with the remaining 25% of the penalty collected to be deposited in a special administrative account to be used for increased integrity activities. Penalty amounts established due to fraudulent activities of benefit recipients may not be used to offset future benefits payable to benefit recipients.