West Virginia Code
Article 5. Employer Coverage and Responsibility
§21A-5-3c. Designating Method of Financing

The Governor or any person or persons he may designate shall elect whether to finance unemployment compensation for the employees of this state or any of its agencies, bureaus, commissions, departments or other instrumentalities by choosing the contribution method or the reimbursement method. Nothing in this chapter shall be construed to require the state or any of its agencies, bureaus, commissions, departments or other instrumentalities to choose the same method of financing.
The county commission for each county or any of its agencies, bureaus, commissions, departments or other instrumentalities or the governing body for a municipality or any of its agencies, bureaus, commissions, departments or other instrumentalities shall elect whether to finance unemployment compensation liabilities by choosing the contribution method or the reimbursement method.

Structure West Virginia Code

West Virginia Code

Chapter 21A. Unemployment Compensation

Article 5. Employer Coverage and Responsibility

§21A-5-1. Employer Coverage

§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-5-3b. Financing Benefits Paid to Employees of Governmental Entities; Liability of Governmental Entities for Payments

§21A-5-3c. Designating Method of Financing

§21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties

§21A-5-4a. Voluntary Payments

§21A-5-5. Rate of Contribution

§21A-5-6. Payments to Be Pooled in Fund

§21A-5-7. Joint and Separate Accounts

§21A-5-10. Experience Ratings; Decreased Rates; Adjustment of Accounts and Rates; Debit Balance Account Rates

§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-5-13. Method of Payment

§21A-5-14. Deduction of Payments From Wages Prohibited

§21A-5-15. Fractions of Cents

§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

§21A-5-17c. Service of Process on Nonresident Employer

§21A-5-18. Priorities

§21A-5-19. Refunds

§21A-5-20. Qualifying Wages for Regular Benefits of Newly Covered Workers During Transition Period on the Basis of Previously Uncovered Services