TALX has received information from the WORKFORCE West Virginia, that the unemployment taxable wage base will be increasing from $8,000 to $12,000 effective with the second quarter, 2009.

West Virginia Senate Bill 246 was passed on April 11, 2009 and the wage base change became effective with this passage. The state will be issuing a letter to employers in the near future. They have already contacted a few of the larger payroll providers.

It is highly unusual to have a wage base change in the middle of the year; credit these unusual economic times. Employers will need to immediately change their payroll systems to reflect the new wage base. Employers will not be required to file amended first quarter returns as the change was not effective until after the first quarter ended. However, employees who met the first quarter wage base of $8,000 will now be subject to tax on the next $4,000 of taxable wages.

Pat Powell