W. Va. Code R. § 83-1-8

Current through Register Vol. XLI, No. 45, November 8, 2024
Section 83-1-8 - Voluntary Payments
8.1. A voluntary payment made in accordance with section four-a, article five of the Unemployment Compensation Law, as amended, in order to be used in the computation of the rate for an employer for any particular calendar year, must be mailed within thirty (30) days from the date of mailing by the Division to the employer of his rate statement for such calendar year. The Commissioner may grant a thirty-day extension for the submission of such voluntary payment; provided that such request must be post-marked by the last date on which to submit the voluntary payment. Such payment must be made by separate check or the equivalent accompanied by transmittal letter particularly designating that it is for the purpose of a voluntary payment under said section four-a, and that it is for the purpose of producing a rate to be designated in such letter. If an employer has made such a voluntary payment and through error in his computation the payment is not sufficient to produce the designated rate he may with the approval of the Commissioner make an additional payment within ten (10) days from the mailing date of the rate as recomputed so as to include the voluntary payment. In order to produce the designated rate his rate will be recomputed including such additional payment in the final computation.

W. Va. Code R. § 83-1-8