An employer may make voluntary payments under such regulations as the commissioner may prescribe, in addition to the required payments, and such voluntary payments shall be credited to the employer's account in the same manner and under the same conditions as the required payments. Any payment so made shall not be considered a prepayment of any future payment required nor can such payment be refunded under any condition.
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