Instructions For Quarterly Contribution Report, Form Wvuc-A-154
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1WVUC-A-154i
INSTRUCTIONS FOR QUARTERLY CONTRIBUTION REPORT, FORM WVUC-A-154
Rev. 8-09
Every employer who is liable for the payment of contributions under West Virginia Unemployment Compensation Law is required to fill out and
return this report with a remittance on or before the due date of the quarter covered by the report.
Employers must furnish detailed wage reports by employee. Total wages (Item 9) on the Wage Report (WVUC-A-154-A) must balance with the
total wages (Line 6) of the Contribution Report (WVUC-A-154). Photocopy all reports and all of your worksheets to facilitate verification by
authorized representatives of WORKFORCE West Virginia should you be selected for a random audit.
During periods of no employment in West Virginia, Form WVUC-A-154 must be signed and returned. Complete Item 6 showing "0" in the last
box on the line. If such period shall be of long or indeterminate duration, write a letter asking that your account be placed in an inactive status.
DUE DATE:
Your report must be mailed on or before the last day of the month following the close of the quarter to avoid being classified
Interest and/or penalty cannot be waived.
as delinquent, in which case interest and penalty shall be charged.
January - February - March
First quarter
Due April 30
April - May - June
Second quarter
Due July 31
July - August - September
Third quarter
Due October 31
October - November - December
Fourth quarter
Due January 31
READ CAREFULLY THE FOLLOWING INSTRUCTIONS ON SPECIFIC LINES ON THIS REPORT FORM
Lines 1,2,3,4,5
Enter the employer's name and address, West Virginia Unemployment Compensation Account Number, calendar quarter, FEIN,
and due date if not preprinted on the form
Line 6
Enter total amount of all wages paid for employment subject to the law including the reasonable cash value of all remuneration
in any medium other than cash such as board and lodging, goods and services, gifts, prizes, commissions, or bonuses. The
Do not make adjustments for
amount of wages on Line 6 must agree with the total wages on Line 9 of the Wage Report.
prior quarters; file amended reports instead.
Line 7
Enter excess wages. Enter here for deduction the total amount paid during the quarter in excess of the first $12,000.00 paid to
Wages in excess of $12,000.00 paid to an
each individual employee by you since January 1 of the subject calendar year.
employee during a calendar year are not taxable.
Line 8
Subtract the amount shown on Line 7 from the amount shown on Line 6, and enter the net taxable wages on Line 8.
As an example of how to complete Lines 6, 7, and 8, if you had one employee, being paid $5,000.00 per quarter, you would
report as follows:
Line
1st Qtr
2nd Qtr
3rd Qtr
4th Qtr
6. Total Wages
5,000.00
5,000.00
5,000.00
5,000.00
7. Excess Wages
0.00
0.00
3,000.00
5,000.00
8. Taxable Wages
5,000.00
5,000.00
2,000.00
0.00
Line 9
Your tax rate for this quarter.
Line 10
Enter the amount of the employer's contribution by multiplying the amount of taxable wages shown on Line 8 by the rate shown
on Line 9. This is the contribution required to be paid.
Line 11
If your report is submitted after the due date, enter the penalty due. The law provides in Section 21A-5- 17 that the
Unemployment Compensation Division shall assess a penalty of the greater of fifty dollars or ten percent (10%) of the
contributions and assessments due, not to exceed five hundred dollars. This penalty is in addition to the contribution and
interest payable with respect to that report. Include this amount in your remittance.
Line 12
If your report is submitted after the due date, enter the interest due. Interest is computed at the rate of 0.033% of the sum of
Lines 10 and 11 per day, for each day after the due date. Include this amount in your remittance.
Line 13
Do not combine Credit Memorandums; each one
Enter the amount of credit being applied from a previous overpayment.
issued includes previous overpayments.
Line 14
Enter the exact amount of payment submitted with this report. Total payment due is equal to the sum of Lines 10, 11, and 12,
reduced by Line 13.
Line 15
If an amount appears on this line, your account is in arrears with the Unemployment Compensation Division. To
arrange payment of this amount, please contact the ACCOUNTS RECEIVABLE UNIT at (304) 558-2676 or (304)
558-2233.
Line 16
The monthly employment data reported on the Quarterly Contribution Report (QCR) should be a count of all full-time and
part-time workers who worked during or received pay (subject to this State's Unemployment Compensation Law) for the payroll
period which includes the 12th of the month.
Line 17
Enter the date that the report is signed.
Line 18
Enter the title of the person signing this report. Each return shall be signed by the proprietor if the employer is a proprietor;
the president, treasurer, or other principal officer, if the employer is a corporation; or a responsible and duly authorized
member having knowledge of the firm's affairs, if the employer is a partnership or other unincorporated organization.
Line 19
Enter the Preparer's telephone number.
Line 20
Signature of responsible party.
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