Modifies the taxable wage base calculation for unemployment compensation in West Virginia.

West Virginia HB4401 amends the definition of "wages" under the state's unemployment compensation law, modifying the taxable wage base. This change affects how employers calculate the amount of wages subject to unemployment tax. The bill specifies that certain payments, including bonuses and the cash value of non-cash remuneration, are included in the taxable wage base. The amendments made during the 2026 Regular Session will become effective July 1, 2026.

Modifies the taxable wage base calculation for unemployment compensation in West Virginia.

West Virginia HB4401 amends the definition of "wages" under the state's unemployment compensation law, modifying the taxable wage base. This change affects how employers calculate the amount of wages subject to unemployment tax. The bill specifies that certain payments, including bonuses and the cash value of non-cash remuneration, are included in the taxable wage base. The amendments made during the 2026 Regular Session will become effective July 1, 2026.