Wages for insured work includes wages paid for previously uncovered service. For the purposes of this section, the term "previously uncovered services" means services:
(1) Which were not employment as defined in section sixteen, article one-a of this chapter, or by election pursuant to section three, article five of this chapter, at any time during the one-year period ending December 31, 1975; and
(2) Which (A) Are agricultural labor, or domestic services as defined in subdivisions (12) and (13), section sixteen, article one-a of this chapter or (B) are services performed by an employee of this state or a political subdivision thereof, or a nonprofit educational institution as provided in paragraphs (B) and (C), subdivision (9), section sixteen, article one-a of this chapter; except to the extent that assistance under Title II of the Emergency Jobs and Unemployment Assistance Act of 1974 was paid on the basis of such services.
Structure West Virginia Code
Chapter 21A. Unemployment Compensation
Article 5. Employer Coverage and Responsibility
§21A-5-2. Termination of Coverage
§21A-5-3. Voluntary Coverage; Elective Coverage by Political Subdivisions
§21A-5-3a. Financing Benefits Paid to Employees of Nonprofit Organizations
§21A-5-3c. Designating Method of Financing
§21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties
§21A-5-5. Rate of Contribution
§21A-5-6. Payments to Be Pooled in Fund
§21A-5-7. Joint and Separate Accounts
§21A-5-10a. Optional Assessments on Employers and Employees
§21A-5-10b. Transfer of Business
§21A-5-10c. Special Rules Regarding Transfers of Experience and Assignment of Rates
§21A-5-14. Deduction of Payments From Wages Prohibited
§21A-5-16. Collection of Payments
§21A-5-17. Interest and Rate on Past-Due Payments; Penalties for Late Payment and Reporting
§21A-5-17a. Summary Assessments
§21A-5-17b. Comity in Collection of Past-Due Payments and Overpayments