What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in West Virginia

Employers operating in West Virginia must track several key payroll tax deadlines to ensure compliance with state and federal requirements. Timely payroll tax payments and filings help avoid penalties and keep business operations smooth.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes: Deposit these taxes according to your IRS deposit schedule, which may be semi-weekly or monthly based on your payroll tax liability.
• IRS Form 941 (Quarterly Federal Tax Return): File by the last day of the month following the end of each quarter:
  • April 30 for Q1
  • July 31 for Q2
  • October 31 for Q3
  • January 31 for Q4
• IRS Form W-2: Provide employees with W-2 forms by January 31 each year and file with the Social Security Administration by this date.

West Virginia State Payroll Tax Deadlines

• West Virginia Employer Withholding Tax: Deposit withheld state income taxes according to your assigned schedule (monthly or semi-weekly). As of 2026, most employers deposit monthly by the 15th day of the following month.
• West Virginia Employer Withholding Tax Returns (Form WV/IT-140): File quarterly returns by the last day of the month following the end of each quarter:
  • April 30 for Q1
  • July 31 for Q2
  • October 31 for Q3
  • January 31 for Q4
• Unemployment Insurance Taxes: Pay quarterly by the last day of the month following the quarter end using the West Virginia Unemployment Compensation Tax Return (Form UC-2).

Operational Recommendations

• Set Up Automated Reminders: Use payroll software or calendar alerts to track federal and state deposit and filing deadlines.
• Maintain Accurate Payroll Records: Keep detailed records of wages, tax withholdings, and payments to support filings and audits.
• Coordinate Payroll and Accounting Systems: Integrate payroll tax calculations with bookkeeping to streamline reporting and tax payments.
• Review Employee Classification: Ensure correct classification of employees vs. contractors to avoid payroll tax misfilings.
• Stay Updated: Monitor West Virginia Tax Department announcements for any changes in deposit schedules or tax rates.