At a Glance
Employers must report Standard Occupation Classification (SOC) codes and County names to the West Virginia Department of Revenue beginning in the first quarter of 2023.
Who needs to report West Virginia SOC Codes
Starting in the first quarter of 2023, all West Virginia state employers will be required to report their Standard Occupational Classification (SOC) as well as the County name associated with the work location of their West Virginia employees.
In June of 2022, West Virginia State passed SB 548 requiring employers to report SOC codes and County names in their quarterly reports for unemployment insurance.
SOC is a system used by federal agencies to classify workers into occupational categories for the purpose of collecting, calculating, and disseminating data. Although West Virginia maintains a list of SOC codes, representatives of the WorkForce West Virginia have indicated they will accept the Federal Standard codes.
The SOC code lookup tool has the most accurate codes for each type of employee. Employer Account Management Services (EAMS) will remember the SOC names you entered in the previous quarter.
Employers who fail to report the SOC code and/or County name of a worker will not be able to file their quarterly reports which may result in non-filing penalties or fines.
Paylocity recommends that you Update West Virginia Standard Occupational Classification in Position Management as soon as possible and add work locations to employees working in West Virginia.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner.
This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.