Employer guideRead at source September 28, 2026
West Virginia New Hire Reporting: 14-Day Deadline, Contractors and How to File (2026)
West Virginia employers must report each new hire, rehire or return to work within 14 days, not 20 (W. Va. Code 48-18-125), online at wv-newhire.com or by fax or mail. Independent contractors must be reported once payments reach $2,500 or more in a year. The penalty is up to $25 per failure, or up to $500 where employer and worker conspire.
West Virginia new hire reporting at a glance
| Deadline | Within 14 days of the hiring, rehiring or return to work; electronic filers may submit twice monthly, 12 to 16 days apart (W. Va. Code 48-18-125(f)) |
|---|---|
| Who must report | All employers doing business in West Virginia, for anyone who lives or works in the state |
| What to report | The federal elements plus any separate payroll office address; date of birth and income are optional |
| How to file | Online or file transfer at wv-newhire.com (the federal guide also lists a mobile app); state form, W-4 or printed list by fax or mail |
| Independent contractors | Yes, when payments reach $2,500 or more in a year |
| Penalty | Up to $25 per failure; up to $500 where employer and worker conspire (48-18-125(h)) |
| Agency and phone | West Virginia New Hire Reporting Center, for the Bureau for Child Support Enforcement: (877) 625-4669 |
If you have been working to a 20-day deadline in West Virginia, check it. The state's statute, its New Hire Reporting Center and the federal Office of Child Support Services guide all say 14 days, which is shorter than the federal outer limit described in our new hire reporting requirements guide. West Virginia also requires contractor reports above a dollar threshold, and it lets employers charge a small reporting fee.
The 14-day deadline
W. Va. Code 48-18-125(f) reads: "Employers shall submit a report within fourteen days of the date of the hiring, rehiring or return to work of the employee or independent contractor." If you transmit reports magnetically or electronically in two monthly submissions, they must be not less than 12 nor more than 16 days apart.
The statute also defines when someone becomes a new hire: "on the first day in which that individual performs services for remuneration and on which an employer begins to withhold amounts for income tax purposes." For a hospital or a trucking terminal that runs weekly orientation classes, two weeks is roughly one pay cycle, and people who reschedule their first shift move their own deadlines. Count from the day each person first works for pay.
What goes into a West Virginia report
Subsection (e) lists the employee's or contractor's name, address, Social Security number and start date, and the employer's name and address, "any different address of the payroll office," and federal tax identification number. Date of birth and income information may be added if the employer wishes.
The Center's own lists do not quite agree with each other. Its FAQ lists employer phone number, contact name and email address as required, next to FEIN, name and the address where income withholding orders should go; its reporting fundamentals page lists those three as optional. Including them costs nothing and avoids a rejected report. On the employee side the Center asks for full name, mailing address, Social Security number, date of hire and, for multistate filers, state of hire; date of birth is optional.
How to file
Register at wv-newhire.com to report online with a printable confirmation, or send data files through the site or by FTP. The federal state guide also lists a mobile app for iPhone, iPad and Android devices. Paper reports can be the Center's New Hire Reporting Form, a printed list in at least 10-point type, or a W-4 with the employer name, FEIN and address at the top and the date of hire written in any blank space.
Fax paper reports toll-free to (877) 625-4675, or mail them to the West Virginia New Hire Reporting Center, PO Box 2998, Trenton, NJ 08690. Questions go to (877) 625-4669.
Independent contractors: the $2,500 rule
Subsection (b)(3) requires reporting when you contract for services in West Virginia with an independent contractor and payment for the services is $2,500 or more. The timing is specific. The report is due within fourteen days of the earlier of two events:
- the date you first make payments that in the aggregate equal or exceed $2,500 in any year, or
- the date you contract with the contractor for payments that in the aggregate equal or exceed $2,500 in any year.
A signed agreement worth $2,500 or more starts the clock at signing, before any money moves. An open-ended arrangement starts it on the payment that takes the year's total to $2,500. The statute defines an independent contractor as an individual who is not your employee and who receives compensation or executes a contract for services, and it excludes direct sellers as defined in 26 U.S.C. 3508(b)(2).
Penalties, and the $1 fee
Under 48-18-125(h), an employer that fails to report "shall be assessed a civil penalty of no more than $25 per failure." If the failure results from a conspiracy between the employer and the employee or contractor not to report, or to file a false or incomplete report, the civil penalty is no more than $500. The Center adds that it sends notices to employers who appear non-compliant, based on a quarterly federal report.
Subsection (i) contains a provision worth knowing: "Employers required to report under this section may assess each employee or independent contractor reported $1 for the administrative costs of reporting." It is permissive, not required, and whether charging it is worth the goodwill with new frontline staff is an employer's call.
Rehires and returning workers
The statute covers "the rehiring or return to work of any employee or independent contractor," with no minimum gap written into it. The Center's reporting fundamentals page follows that wording, including employees who stayed on payroll through a break in pay and then returned, and names teachers, substitutes and seasonal workers. Its FAQ gives a narrower working rule: report employees who have gone 60 or more consecutive days without pay and return. Given the statute's wording, reporting every return is the cautious course. Temporary agencies report a worker once, not for each client assignment, and again as a rehire after a break in service or gap in wages.
Reporting is not the end of the relationship with the Bureau. Under subsection (g), when the Bureau for Child Support Enforcement asks in writing, an employer must provide information about an obligor's employment, wages or salary, medical insurance, start date and work location.
Multistate employers
Employers with employees or contractors in other states who report electronically are exempt from West Virginia reporting if they have filed a written designation of another state with the U.S. Department of Health and Human Services (subsection (d)). Registration steps are on our new hire reporting page.
Hiring in West Virginia
Related reading: our West Virginia labor laws hub, the West Virginia minimum wage page and Form I-9 requirements. Boostpoint runs social job ads for frontline roles on Facebook and Instagram. Across our 2026 Social Job Advertising Benchmark (891 Boostpoint-managed campaigns on Meta), the median campaign cost $13.88 per applicant in ad spend; that figure is national, not West Virginia-specific.
Frequently asked questions
How long do employers have to report new hires in West Virginia?
Fourteen days. W. Va. Code 48-18-125(f) requires a report within fourteen days of the hiring, rehiring or return to work of the employee or contractor. Employers who file electronically in two monthly submissions must space them not less than 12 nor more than 16 days apart. Some payroll guides still show 20 days for West Virginia; the statute says 14.
Does West Virginia require reporting independent contractors?
Yes, when payment for the services is $2,500 or more. The report is due within fourteen days of the earlier of first making payments that reach $2,500 in a year, or signing a contract providing for payments of $2,500 or more in a year. Direct sellers as defined in federal tax law are excluded.
Where do I report new hires in West Virginia?
To the West Virginia New Hire Reporting Center: online or by file transfer at wv-newhire.com, by fax to (877) 625-4675, or by mail to PO Box 2998, Trenton, NJ 08690. Paper reports can be the Center's form, a printed list, or a W-4 with the employer details and date of hire written on it.
What is the penalty for not reporting a new hire in West Virginia?
A civil penalty of no more than $25 per failure under W. Va. Code 48-18-125(h). If the failure results from a conspiracy between the employer and the employee or contractor not to report, or to file a false or incomplete report, the civil penalty is no more than $500.
Can a West Virginia employer charge employees for new hire reporting?
The statute allows it. Subsection (i) of 48-18-125 says employers required to report may assess each employee or independent contractor reported $1 for the administrative costs of reporting. It is optional, so weigh a dollar per hire against the impression it makes on a new employee in the first week.
Do I have to report rehired employees in West Virginia?
Yes. The statute covers the rehiring or return to work of any employee or independent contractor and sets no minimum gap. The Center's FAQ applies a 60-consecutive-days-without-pay rule, while its reporting fundamentals page covers any return, including seasonal workers and substitutes, so reporting every return is the cautious approach.
Fourteen days per hire adds up in a busy season
West Virginia gives you two weeks from each first shift, and the reports multiply with every hiring wave. If finding applicants is what slows those waves down, Boostpoint runs social job ads for frontline roles. Book a demo to see how.
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