🇺🇸 West Virginia UNEMPLOYMENT — 2026 UPDATE

West Virginia Unemployment Benefits 2026

⚠️Informational only — not legal or tax advice.

Last Updated: January 31, 2026
Last Reviewed: January 31, 2026
Applicable Period: 2026
Jurisdiction: State of West Virginia, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter

Unemployment West Virginia benefits 2026

Table of Contents

Introduction

Unemployment benefits in West Virginia provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by WorkForce West Virginia and funded through employer taxes under state and federal law.

Program authority: West Virginia Unemployment Compensation Law, West Virginia Code Chapter 21A
Administering agency: WorkForce West Virginia
Official website: https://workforcewv.org/

This guide provides comprehensive information on West Virginia unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.

Sources: West Virginia Code Chapter 21A, WorkForce West Virginia official guidance, U.S. Department of Labor

West Virginia Unemployment Benefits – 2026 Quick Reference
Category 2026 Information Official Source
Maximum Weekly Benefit $662 W.Va. Code § 21A-6-10
Minimum Weekly Benefit $24 W.Va. Code § 21A-6-10
Standard Duration 26 weeks W.Va. Code § 21A-6-10(b)
Waiting Week Required Yes W.Va. Code § 21A-6-1(4)
Filing Portal WorkForce WV Online System uc.workforcewv.org
Certification Frequency Weekly W.Va. Code § 21A-7-1
Work Search Required 4 activities/week W.Va. Code § 21A-6-1D
Appeal Deadline 8 days from mailing W.Va. Code § 21A-7-7
Payment Methods Direct deposit, debit card WorkForce WV guidance
Tax Withholding Available Federal: Yes (10%) / State: No state income tax IRS guidance

ℹ️ Key Unemployment Insurance Terms

Common terms used throughout this guide:

Claimant - Individual filing for unemployment benefits

Base Period - First four of the last five completed calendar quarters used to determine monetary eligibility

Benefit Year - 52-week period beginning when claim is filed

Weekly Benefit Amount (WBA) - Amount payable each week if eligible

Maximum Benefit Amount (MBA) - Total benefits available during benefit year (26 times WBA)

Monetary Determination - Decision on benefit amounts based on wage history

Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements

Deputy's Decision - Initial determination by WorkForce West Virginia on claim eligibility

Adjudication - Investigation and decision-making process for eligibility issues

Suitable Work - Employment appropriate for claimant's skills, experience, and labor market

Overpayment - Benefits paid that claimant was not entitled to receive

Waiting Week - First week of unemployment for which benefits are not paid

Source: WorkForce West Virginia terminology guide

Overview of Unemployment Benefits in West Virginia

Unemployment insurance in West Virginia provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with West Virginia administering benefits according to state law while meeting federal requirements.

Legal framework:

  • State law: West Virginia Unemployment Compensation Law, West Virginia Code Chapter 21A
  • Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
  • Funding: Employer payroll taxes (no employee contribution)

Source: W.Va. Code Chapter 21A; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301

Administering Agency

WorkForce West Virginia

West Virginia’s unemployment insurance program is administered by WorkForce West Virginia, the state agency responsible for workforce development and unemployment compensation.

Contact information:

Source: WorkForce West Virginia official website

Who Is Eligible for Unemployment Benefits in West Virginia

To qualify for unemployment benefits in West Virginia, individuals must meet both monetary and non-monetary eligibility requirements established under state law.

Employment Status Requirements

To qualify for unemployment benefits in West Virginia, individuals must have worked in covered employment during the base period.

Covered employment definition:

According to West Virginia Code § 21A-1A-16, covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts. Services performed for wages under any contract of hire, written or oral, express or implied, constitute covered employment.

Excluded categories:

  • Independent contractors (unless misclassified)
  • Self-employed individuals (unless participating in optional coverage)
  • Certain agricultural workers earning below threshold
  • Federal civilian employees (covered under UCFE program)
  • Military personnel (covered under UCX program)
  • Elected officials performing official duties
  • Students employed by educational institution while enrolled and regularly attending classes

Source: W.Va. Code § 21A-1A-16 (employment definitions) and § 21A-1A-17 (exclusions)
Official text: https://code.wvlegislature.gov/21A-1A-16/

Earnings and Work History Requirements

Base Period Definition:

The base period in West Virginia is the first four of the last five completed calendar quarters before filing the claim.

Example: Claim filed in January 2026

  • Base period: October 2024 – September 2025
  • Alternative base period (if standard fails): January 2025 – December 2025

Source: W.Va. Code § 21A-1A-4

Minimum Monetary Requirements:

To qualify monetarily for benefits in West Virginia, claimants must have earned sufficient wages during the base period. Wages are used to determine the wage class, which establishes the weekly benefit amount according to the benefit rate table.

Base period wage requirements:

  • Total base period wages determine wage class and weekly benefit amount
  • Minimum base period wages of approximately $2,200 required for lowest benefit level
  • Wages must be from covered employment
  • Wages from multiple employers within base period may be combined

Alternative base period:

West Virginia allows use of an alternative base period if the standard base period fails to qualify. The alternative base period consists of the last four completed calendar quarters before filing the claim.

Source: W.Va. Code § 21A-6-10 (monetary eligibility)
Benefit calculator: https://workforcewv.org/ (provides estimate only)

Separation From Employment Requirements

Qualifying vs Disqualifying Separations:

Qualifying separations (eligible for benefits):

The following types of job separation qualify for unemployment benefits in West Virginia:

  • Layoff due to lack of work
  • Business closure or downsizing
  • Position elimination
  • Reduction in hours below full-time
  • Temporary layoff with indefinite recall
  • Discharge not due to misconduct

Disqualifying separations:

According to West Virginia Code § 21A-6-3, benefits are denied if unemployment results from:

  1. Voluntary quit without good cause
    • Definition: Leaving employment voluntarily without work-related reason considered “good cause” under state law
    • Disqualification period: Duration of unemployment until requalifies by earning wages in covered employment
  2. Discharge for misconduct connected with work
    • Definition: Deliberate violation or disregard of standards of behavior which the employer has the right to expect, or carelessness or negligence of such degree or recurrence as to manifest culpability, wrongful intent or evil design, or show an intentional and substantial disregard of the employer’s interest or employee’s duties and obligations
    • Disqualification period: Duration of unemployment until requalifies
  3. Refusal of suitable work
    • Definition: Declining job offer meeting definition of “suitable work” without good cause
    • Disqualification period: Duration of unemployment until requalifies
  4. Participation in labor dispute
    • Definition: Active participation in strike, lockout, or labor dispute at place of employment
    • Disqualification period: Duration of labor dispute

Good cause exceptions:

West Virginia recognizes the following circumstances as potentially constituting “good cause” for voluntary separation:

  • Unsafe working conditions posing persistent threat to health and safety
  • Significant reduction in wages without reasonable cause
  • Drastic reduction in work hours affecting livelihood
  • Sexual harassment or hostile work environment
  • Medical conditions preventing performance of job duties (with documentation)
  • Domestic violence situations requiring relocation

Source: W.Va. Code § 21A-6-3 (disqualification provisions)
Official text: https://code.wvlegislature.gov/21A-6-3/

Ability, Availability, and Active Work Search

Ongoing eligibility requirements:

To remain eligible for benefits, claimants must meet continuing eligibility requirements each week:

  1. Able to work – Physically and mentally capable of performing work
  2. Available for full-time work – Ready and willing to accept full-time employment
  3. Actively seeking work – Making active job search efforts as required by state law

Ability to work:

Claimants must be physically and mentally capable of performing some type of work. Temporary inability to perform previous work due to injury or medical condition does not automatically disqualify if other suitable work can be performed.

Availability for work:

Claimants must be available for full-time work and free from restrictions that would prevent accepting suitable employment. Restrictions due to lack of transportation, childcare issues, or school attendance may affect eligibility unless claimant would accept employment despite such restrictions.

Active work search:

According to West Virginia Code § 21A-6-1, claimants must be “doing that which a reasonably prudent person in his or her circumstances would do in seeking work.” This requirement is further detailed in the work search activity requirements.

Source: W.Va. Code § 21A-6-1 (eligibility qualifications)

Who Is Not Eligible for Unemployment Benefits in West Virginia

The following categories of workers are generally not covered by West Virginia’s unemployment insurance program:

Categorical exclusions:

  1. Self-employed individuals
    Individuals working for themselves are not covered unless they elect optional coverage where available.
  2. Independent contractors
    Workers classified as independent contractors rather than employees are not covered. Misclassified workers may contest classification and establish employee status.
  3. Certain students
    Students employed by educational institution while enrolled and regularly attending classes are excluded from coverage.
  4. Federal civilian employees
    Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI.
    UCFE information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
  5. Military personnel
    Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.
    UCX information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp
  6. Elected officials
    Individuals holding elected public office are excluded from coverage.
  7. Agricultural workers (in certain circumstances)
    Workers in agricultural labor earning below statutory thresholds or working for small agricultural employers may be excluded.
  8. Domestic workers in private homes
    Domestic service employees in private homes earning below quarterly threshold may be excluded.
  9. Certain nonprofit and religious organization employees
    Some employees of religious, charitable, or educational organizations may be excluded depending on specific circumstances.

Source: W.Va. Code § 21A-1A-17 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)

How Unemployment Benefit Amounts Are Calculated in West Virginia

Weekly Benefit Amount (WBA)

Calculation formula:

West Virginia calculates the weekly benefit amount using a benefit rate table based on total base period wages. Each eligible individual who is totally unemployed receives benefits at the weekly rate corresponding to their wage class as shown in the benefit table.

For 2026:

  • Minimum WBA: $24
  • Maximum WBA: $662 (for individuals with base period wages of $62,650 or more)
  • Average WBA: Approximately $350 (2025 data)

Wage class system:

The employee’s wage class is determined by base period wages as shown in Column (B) of the benefit rate table established by WorkForce West Virginia. The weekly benefit rate appears in Column (C) corresponding to the wage class.

Example calculation:

Claimant with base period wages of $30,000:

  • Wage class determined by $30,000 in base period earnings
  • Benefit rate table assigns corresponding weekly benefit amount
  • WBA calculated according to statutory formula

Partial unemployment:

Claimants working part-time may receive reduced benefits. West Virginia allows earnings up to $60 per week before benefit reduction. Benefits for partial unemployment are calculated according to the formula for individuals earning above this threshold while remaining partially unemployed.

An individual who is totally unemployed but earns in excess of $60 as a result of an odd job, non-payrolled job, or work from a non-covered employer, or is paid a bonus in any benefit week, receives benefits in accordance with provisions for partial unemployment.

Source: W.Va. Code § 21A-6-10 (benefit calculation); § 21A-6-11 (partial unemployment)
Official calculator: https://workforcewv.org/ (estimate only, not determination)

Maximum Benefit Amount and Duration

Maximum benefit amount (MBA):

The maximum benefit amount is the total benefits available during the benefit year, calculated as:

MBA = Weekly Benefit Amount × 26 weeks

Standard benefit duration: 26 weeks

Maximum total benefits (2026): $17,212 (based on maximum WBA of $662 × 26 weeks)

Benefit year:

Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the Sunday of the week the claim is filed. The right of an employee to receive benefits is not prejudiced nor the amount diminished by reason of failure by an employer to pay either wages earned or contributions due on such wages.

Extended Benefits (EB) program:

Additional weeks of benefits may be available when West Virginia’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks (or up to 20 weeks during high unemployment periods).

Trigger requirements:

  • Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
  • Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years

Current EB status: Inactive as of January 2026
Status verification: https://oui.doleta.gov/unemploy/claims_arch.asp

Source: W.Va. Code § 21A-6-10 (duration); W.Va. Code § 21A-6A (Extended Benefits)
EB status: U.S. Department of Labor, verified January 20, 2026

Dependents Allowance

West Virginia does not provide dependent allowances for unemployment benefits. The weekly benefit amount is based solely on base period wages without additional amounts for dependents.

Source: West Virginia statutes reviewed; no dependent allowance provisions found in W.Va. Code Chapter 21A

Unemployment Benefit Payment Schedule in West Virginia

Payment Process and Timeline (West Virginia)
Phase Timeframe Details
Weekly Certification Window Every week File certification for previous week; available online 24/7
Processing Time 2–3 business days Time for WorkForce WV to process certification and verify eligibility
Payment Authorization 1 business day after processing Payment approved and sent to payment method
Direct Deposit 4 days total Funds typically available in bank account within 4 days of certification
Debit Card 4 days total Funds loaded to unemployment debit card within 4 days
Total Timeline 2–4 weeks from filing Typical time from initial claim to first payment (includes waiting week)

Waiting week impact:

West Virginia requires a one-week waiting period. The first week of unemployment for which the claimant files a weekly certification and meets all eligibility requirements is the waiting week. No payment is made for the waiting week, but claiming the week is required to receive credit for it as a waiting week.

Payment timing:

After submitting weekly certification, payments typically post to the claimant’s account or debit card within four days. Direct deposit may result in faster payment processing.

Source: W.Va. Code § 21A-6-1(4) (waiting week); WorkForce West Virginia payment timeline information
Payment schedule page: https://workforcewv.org/

How to File an Unemployment Claim in West Virginia

Online Filing (Primary Method)

Filing portal: WorkForce WV Online System
URL: https://uc.workforcewv.org/
Availability: 24/7

Step-by-step filing process:

  1. Access the online system – Navigate to WorkForce WV unemployment claims portal
  2. Create account or log in – Register with email address and create password, or log in to existing account
  3. Verify identity – Provide Social Security number and answer identity verification questions
  4. Enter personal information – Name, address, contact information, citizenship status
  5. Provide employment history – List all employers during past 18 months with:
    • Employer name and complete address
    • Employment dates (start and end dates)
    • Reason for separation
    • Last day worked
    • Gross wages earned
  6. Answer eligibility questions – Questions about availability, work search, and potential disqualifying issues
  7. Provide direct deposit information – Bank account and routing numbers (optional)
  8. Review and submit claim – Review all information for accuracy and submit application

Required information:

  • Social Security number
  • Driver’s license or state ID number
  • Complete employment history (last 18 months)
  • Employer names, addresses, and phone numbers
  • Dates of employment for each employer
  • Reason for separation from each employer
  • Bank account information for direct deposit (optional)
  • Alien registration number (if not U.S. citizen)

Processing: Claims are typically processed within 2-3 business days. Claimants receive monetary and non-monetary determinations by mail or electronically through the online system.

Source: WorkForce West Virginia filing instructions
Official guide: Available at https://workforcewv.org/

Phone Filing

Telephone claims line: 1-800-252-JOBS (5627)
Hours: Monday-Friday, 8:00 AM – 4:00 PM EST

Phone filing is available for claimants unable to file online. Representatives guide callers through the application process and enter information into the system. Wait times may be significant during peak periods (Monday mornings, first week of month).

Source: WorkForce West Virginia contact information
Verified: January 20, 2026

In-Person Filing

Local office filing:

Claimants may visit the nearest WorkForce West Virginia local office for computer access and staff assistance with filing claims. Office locations and hours are available at https://workforcewv.org/.


Required Documents and Information for Filing

Personal identification:

  • Social Security number or Social Security card
  • Driver’s license or state-issued ID
  • Date of birth
  • Current contact information (phone, email, mailing address)

Employment documentation:

  • Last employer information (name, complete address, phone, dates of employment)
  • Reason for separation
  • Last day worked
  • Separation notice (if available): layoff letter, termination notice, furlough notice, Low Earnings Report
  • All employers worked for in last 18 months

Banking information (for direct deposit):

  • Bank routing number
  • Account number
  • Account type (checking or savings)

Additional documentation (if applicable):

  • Work authorization documents (non-citizens): Alien Registration Card
  • DD Form 214, Member 4, or Service 8 (if active duty military in past 18 months)
  • Standard Form 8 and Standard Form 50 (if federal employment in past 18 months)
  • Return date following break and original terms of employment (if worked for college, university, or school)
  • Union membership documentation (if union member)

Most documents can be uploaded through online portal after filing initial claim. WorkForce West Virginia may request additional documentation during claims processing.

Source: WorkForce West Virginia filing checklist
Document requirements: https://workforcewv.org/

Weekly Certification and Ongoing Eligibility Requirements

Certification Process

Certification frequency: Weekly
Filing window: Available every week for the previous week
Method: Online through WorkForce WV portal (preferred), phone via 1-800-252-JOBS (5627)

Each weekly certification requires answering questions about the previous week:

  • Were you able and available to work?
  • Did you look for work and complete required work search activities?
  • Did you refuse any job offers?
  • Did you work or earn any money?
  • Were you attending school or training?
  • Were you too sick to work?
  • Are there any other reasons you were not available for work?

Filing deadline: Weekly certifications must be filed for each week claimed. Certifications not filed within 20 days may result in claim closure.

Late filing: Claims not certified within required timeframe may result in delayed or denied benefits. File weekly certification on time to maintain continuous eligibility.

Source: W.Va. Code § 21A-7-1 (continuing claim requirements)
Certification instructions: https://uc.workforcewv.org/

Work Search Requirements

Required work search activities:

According to West Virginia Code § 21A-6-1D, effective July 1, 2024, claimants must actively search for work and complete at least four work search activities per week.

Qualifying activities:

  1. Submitting job application to employer
  2. Attending job interview (in-person, phone, or virtual)
  3. Attending job fair or hiring event
  4. Attending career center workshop or reemployment services
  5. Creating or updating resume
  6. Making contact with employer regarding job openings
  7. Making in-person visit to employers with job openings
  8. Registering with employment agency or staffing service
  9. Taking civil service exams
  10. Any other work search activities prescribed by WorkForce West Virginia

Documentation required:

For each work search activity, claimants must document and retain proof:

  • Employer name and complete address
  • Contact person and method of contact
  • Date of activity
  • Type of activity performed
  • Position applied for or discussed
  • Result or outcome

Claimants can upload proof of work search activities during weekly certification. This proactive approach allows immediate provision of documentation and prevents future requests from the agency.

Work search log: Available at https://workforcewv.org/

Audit process:

WorkForce West Virginia conducts audits of work search activities. Claimants must provide documentation upon request. Failure to complete required work search activities or provide adequate proof may result in ineligibility for benefits.

Exemptions:

The following claimants are exempt from work search requirements:

  1. Jury duty – Individuals who have received or been served with a summons for jury duty or are serving on a jury in any court
  2. Approved training – Claimants receiving vocational training as described in W.Va. Code § 21A-6-4
  3. Partial unemployment with Low Earnings Report – Individuals partially unemployed and receiving Low Earnings Reports from their employer
  4. Short-time compensation – Claimants eligible to receive short-time compensation under a work-sharing plan
  5. Union hiring hall – Members in good standing of a union that refers its members to employment from a union hall
  6. Temporary layoff with return date – Claimants with verified return-to-work date within four weeks

Each exemption requires verification and approval by WorkForce West Virginia.

Source: W.Va. Code § 21A-6-1D (work search); WorkForce West Virginia work search guidance
Work search guide: https://workforcewv.org/
Exemption information: Available through WorkForce West Virginia local offices

What Happens After Filing a Claim

Claim processing steps:

  1. Initial claim received – WorkForce West Virginia receives application and begins processing
  2. Employer notification – Former employer has four calendar days to respond with separation information and wage verification
  3. Monetary determination issued – Shows base period wages, WBA, MBA, benefit year dates (issued within approximately one week)
  4. Non-monetary determination (if needed) – Investigation of eligibility issues such as separation reason, availability, or other potential disqualifications
  5. Deputy’s Decision – Initial determination on eligibility issued by WorkForce West Virginia deputy
  6. First payment – If approved and no issues, payment issued for weeks certified after completing waiting week

Monetary determination:

Document showing:

  • Base period wages by quarter and employer
  • Wage class
  • Weekly benefit amount (WBA)
  • Maximum benefit amount (MBA)
  • Benefit year beginning and ending dates
  • Potential weeks of benefits available

Non-monetary determination:

Issued when eligibility questions exist regarding:

  • Reason for separation from employment
  • Ability and availability for work
  • Refusal of work
  • Work search requirements
  • Other potentially disqualifying issues

Investigation process:

  • Fact-finding interview may be scheduled (phone or in-person)
  • Employer and claimant provide information
  • Evidence submitted and reviewed
  • Deputy’s Decision issued with appeal rights
  • Both claimant and employer notified of decision

Typical timeline:

  • Monetary determination: 3-7 days after filing
  • Non-monetary determination: 7-21 days (if required, depends on complexity)
  • First payment: 2-4 weeks from filing if no issues (includes waiting week)

Source: WorkForce West Virginia claims processing information
Processing timeline: https://workforcewv.org/

Reasons an Unemployment Claim May Be Denied

Monetary Denial

Claims denied for insufficient wages occur when base period earnings fail to meet minimum requirements:

  • Total base period wages below minimum threshold for wage class
  • Insufficient wages to qualify for benefits under benefit rate table
  • Wages in only one quarter or insufficient wage distribution
  • Wages from non-covered employment

Claimants denied for monetary reasons may qualify under alternative base period if available.

Non-Monetary Denial (Disqualifications)

  1. Voluntary quit without good cause
    Disqualification: Duration of unemployment until requalifies by earning wages in covered employment
  2. Discharge for misconduct connected with work
    Disqualification: Duration of unemployment until requalifies by earning wages in covered employment
  3. Refusal of suitable work without good cause
    Disqualification: Duration of unemployment until requalifies
  4. Failure to meet availability requirements
    Disqualification: Until requirements met and demonstrated
  5. Work search non-compliance
    Disqualification: Week(s) of non-compliance and until requirements met
  6. Participation in labor dispute
    Disqualification: Duration of labor dispute participation

Administrative denial:

  • Incomplete application
  • Failure to provide required documentation
  • Missed fact-finding interview or hearing
  • Identity verification failure
  • Non-response to agency requests
  • Failure to register for work when required

Source: W.Va. Code § 21A-6-3 (disqualification provisions)
Denial information: https://workforcewv.org/

How to Appeal an Unemployment Decision in West Virginia

Appeal Deadlines (CRITICAL SECTION)

Filing deadline: 8 calendar days from the date the Deputy’s Decision was mailed

CRITICAL: Appeals must be filed within 8 calendar days of the date the determination was mailed (shown on decision notice), NOT the date received. This is a strict deadline.

Calculation: If Deputy’s Decision mailed January 15, appeal deadline is January 23 (8 calendar days from mailing date).

Postmark rule: Appeals submitted by mail must be postmarked on or before the deadline. Hand-delivered appeals must be received at WorkForce West Virginia local office by deadline.

Late appeals: Appeals filed after the 8-day deadline may be accepted only if claimant demonstrates good cause for late filing. Good cause must be established with supporting documentation.

Source: W.Va. Code § 21A-7-7 (appeal deadlines)

Appeal Filing Process

How to file appeal:

In person: WorkForce West Virginia local office – visit nearest office to file appeal
Mail: Send written appeal to nearest WorkForce West Virginia local office
Fax: May be accepted by local office (verify with office)

Required information:

  • Claimant name and Social Security number
  • Deputy’s Decision being appealed (include decision date and document number if available)
  • Reason for disagreement with decision
  • Statement of facts supporting appeal
  • Signature and date

Appeal form: Notice of Appeal or written statement explaining disagreement with decision

Confirmation: Appeals filed in person receive date-stamped confirmation. Appeals by mail may use certified mail with return receipt for proof of timely filing.

Source: WorkForce West Virginia appeals process page
Local office locations: https://workforcewv.org/

Hearing Process

Hearing notification:

Notice of hearing mailed at least 10 days before scheduled hearing date, including:

  • Date and time of hearing
  • Hearing location or phone number (if telephonic)
  • Parties involved
  • Issues to be decided
  • Instructions for evidence submission
  • Rights and responsibilities of parties

Hearing format:

  • Type: Typically telephone hearing; in-person or video may be available
  • Officer: Administrative Law Judge (ALJ)
  • Duration: Typically 30-60 minutes depending on complexity
  • Recording: Hearing recorded for appeal purposes

Evidence submission:

  • Deadline: Submit evidence before hearing date
  • Method: Mail, fax, or upload through online system
  • Requirement: Provide copies to all parties
  • Accepted formats: Documents, photographs, employment records, correspondence, witness statements

Hearing procedures:

  1. Administrative Law Judge explains hearing process and issues
  2. Parties sworn in under oath
  3. Testimony taken (claimant first, then employer if participating)
  4. Evidence reviewed and discussed
  5. Witnesses questioned by ALJ and opposing party
  6. Cross-examination of witnesses
  7. Closing statements from each party
  8. Hearing concluded

This is the only opportunity during the appeal process to provide evidence, present witnesses, cross-examine the other party and their witnesses, and testify under oath. Evidence not presented at ALJ hearing generally cannot be introduced in subsequent appeals.

Decision:

Written decision issued within 21 days after hearing, mailed to all parties. Decision includes:

  • Findings of fact based on evidence
  • Conclusions of law applied to facts
  • Decision affirming, modifying, or reversing Deputy’s Decision
  • Reasoning and legal basis for decision
  • Appeal rights to Board of Review

Source: W.Va. Code § 21A-7-8 (appeal hearing procedures); WorkForce West Virginia hearing guide

Further Appeals

Board of Review appeal:

Appeals of Administrative Law Judge decisions may be filed with West Virginia Unemployment Compensation Board of Review:

  • Deadline: 8 days from mailing date of ALJ decision
  • Method: Written appeal to Board of Review
  • Review type: Record review based on hearing transcript and evidence (no new hearing or new evidence)
  • Decision timeline: Variable, typically 30-60 days

The Board of Review is an independent panel of three citizen members appointed by the Governor and confirmed by the Senate. The Board hears and decides appeals of ALJ decisions, operating completely separate from and independent of WorkForce West Virginia.

Board review process:

  • Board reviews evidence presented to ALJ
  • Board reviews hearing transcript
  • Board considers briefs or legal arguments submitted by parties
  • Board may affirm, modify, or reverse ALJ decision
  • Board may remand case back to ALJ for additional hearing

Written decision issued by Board and mailed to all parties.

Source: W.Va. Code § 21A-4 (Board of Review)

Judicial appeal:

Appeals of Board of Review decisions may be filed with West Virginia Intermediate Court of Appeals:

  • Deadline: 30 days from mailing date of Board decision
  • Jurisdiction: West Virginia Intermediate Court of Appeals
  • Filing requirement: Notice of Appeal must be actually filed in Clerk’s Office by end of 30th day (mailing on 30th day not sufficient)
  • Representation: Legal counsel may be beneficial for judicial appeals
  • Filing fee: Court filing fees apply
  • Review type: Legal review of administrative record

Appeal must be actually filed in office of Intermediate Court of Appeals Clerk’s Office by deadline. Court is not legally permitted to allow late appeals regardless of reason.

Further appeal:

Final decisions of Intermediate Court of Appeals may be appealed to West Virginia Supreme Court of Appeals within 30 days.

Source: W.Va. Code § 21A-7-10 (judicial review)

Continuing benefits during appeal:

Throughout the appeal process, claimants must continue to file weekly certifications, look for work, and keep records of job search activities. If the appeal decision is favorable, benefits are paid retroactively from the date of denial – but only if claimant has continued to meet all eligibility requirements and file weekly certifications.

Unemployment Fraud, Penalties, and Overpayments

Fraud Definition and Examples

Fraud defined:

According to West Virginia Code § 21A-10-7: “A person who makes a false statement or representation knowing it to be false or who knowingly fails to disclose a material fact in order to obtain or attempt to obtain or increase a benefit, either for himself, herself or another” commits unemployment fraud.

Common fraud examples:

  • Failing to report work or earnings while certifying for benefits
  • Providing false information about job separation
  • Claiming benefits while incarcerated
  • Using another person’s identity to file claims
  • Not reporting job refusals or offers
  • Filing claims in multiple states simultaneously
  • Continuing to claim benefits after returning to work
  • Falsifying work search activities or contacts
  • Providing false documentation

Source: W.Va. Code § 21A-10-7 (fraud definitions)

Penalties for Fraud

Administrative penalties:

Claimants found to have committed fraud must repay benefits received AND face additional penalties:

  • Repayment: 100% of fraudulently obtained benefits
  • Penalty: 20% of the erroneous payment amount
  • Interest: May apply on unpaid balance
  • Disqualification: Ineligible for benefits until fraudulently obtained benefits repaid and additional penalties satisfied

Penalty assessment: After July 1, 2012, a penalty of 20 percent of the amount of the erroneous payment attaches to the liability to be repaid by the benefit recipient for any payment determined to be obtained by fraud.

Penalty distribution:

  • First 75% of penalty collected deposited in state’s Unemployment Trust Fund
  • Remaining 25% deposited in special administrative account for integrity activities
  • Penalty amounts not used to offset future benefits

Criminal penalties:

Unemployment fraud is a criminal offense under West Virginia Code § 21A-10-7:

  • Offense: Misdemeanor
  • Fines: Not less than $100 nor more than $1,000
  • Imprisonment: Not longer than 30 days
  • Additional: Full repayment of all benefits obtained fraudulently

Each false statement or representation, or failure to disclose a material fact, is a separate offense.

Source: W.Va. Code § 21A-10-7 (penalties and criminal provisions)
Report fraud: 1-800-252-JOBS (5627) or https://workforcewv.org/

Non-Fraud Overpayments

Overpayment without fraud:

Overpayments may occur without fraudulent intent due to:

  • Agency error in processing claim
  • Delayed employer information affecting eligibility
  • Reversed determination on appeal
  • Good faith mistake by claimant
  • Misunderstanding of eligibility requirements
  • Incorrect wage information

Repayment obligation:

Non-fraud overpayments must be repaid. West Virginia law provides for recovery of overpayments through:

  • Withholding of future unemployment benefits (in whole or in part)
  • Civil action or other collection methods
  • Federal and state tax refund intercept
  • Credit reporting

Waiver provisions:

West Virginia has considered legislation to allow overpayment waivers under specific circumstances when:

  • Overpayment was not claimant’s fault
  • Repayment would cause financial hardship
  • Repayment would be against equity and good conscience

Claimants with non-fraud overpayments may contact WorkForce West Virginia regarding repayment options.

Repayment options:

  • Lump sum payment
  • Payment plan arrangements
  • Offset from future benefits
  • Federal and state tax refund intercept

Source: W.Va. Code § 21A-7-11 (overpayment recovery); W.Va. Code § 21A-2D-5 (recovering overpayments)
Repayment information: https://workforcewv.org/

Taxation of Unemployment Benefits in West Virginia

Federal Tax Treatment

Federal taxation:

Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). Claimants receive Form 1099-G by January 31 showing:

  • Box 1: Total unemployment compensation paid during calendar year
  • Box 4: Federal income tax withheld (if any)

Withholding option:

Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding election can be made when filing initial claim or changed at any time through the online system or by contacting WorkForce West Virginia.

Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation

State Tax Treatment

West Virginia taxation:

West Virginia does not impose a state income tax. Unemployment benefits are not subject to West Virginia state taxation.

Form 1099-G:

West Virginia residents receive Form 1099-G showing only federal tax information. No state income tax withholding is available or necessary.

Source: West Virginia does not have state income tax
Verified: January 20, 2026

Form 1099-G

Form 1099-G distribution:

WorkForce West Virginia issues Form 1099-G by January 31 each year for benefits paid during previous calendar year.

Access methods:

  • Mailed to address on file with WorkForce West Virginia
  • Online through WorkForce WV online system
  • By phone: 1-800-252-JOBS (5627)

Incorrect 1099-G:

If Form 1099-G shows incorrect amounts or includes benefits not received:

  • Contact WorkForce West Virginia immediately: 1-800-252-JOBS (5627)
  • Report potential identity theft or fraud
  • Request corrected form before filing tax return
  • Report fraud: https://workforcewv.org/

Identity theft and fraudulent unemployment claims have increased. Claimants who receive 1099-G forms for benefits they did not receive may report this to WorkForce West Virginia.

Source: WorkForce West Virginia 1099-G information
Tax information: https://workforcewv.org/

Special Unemployment Programs in West Virginia

Currently Active Programs (2026)

Extended Benefits (EB)

Program status (2026): Inactive

Extended Benefits provide additional weeks of unemployment compensation when West Virginia’s unemployment rate meets federal trigger criteria.

Trigger requirements:

  • Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
  • Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years

Additional weeks available:

  • Up to 13 weeks beyond standard duration (50% of regular benefits)
  • Up to 20 weeks during high unemployment periods (when TUR exceeds 8%)

Current status verification: URL: https://oui.doleta.gov/unemploy/claims_arch.asp
Last checked: January 20, 2026
Current status: Extended Benefits not currently triggered in West Virginia

Source: W.Va. Code Chapter 21A, Article 6A (Extended Benefits); EUCA § 202
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp

Shared Work / Short-Time Compensation

Program status: Active

West Virginia’s Short-Time Compensation program allows employers to reduce employee hours instead of conducting layoffs, with affected employees receiving partial unemployment benefits.

Employer requirements:

  • Reduce hours by 10-60% across affected unit
  • Maintain health and retirement benefits for participating employees
  • Submit approved Short-Time Compensation plan to WorkForce West Virginia
  • Plan must affect at least 10% of employees in unit

Employee benefits:

  • Receive partial unemployment benefits proportional to hours reduced
  • Weekly benefit equals regular weekly unemployment amount multiplied by percentage of reduction in usual weekly hours
  • Maintain employment and benefits
  • No work search requirement while participating in approved plan
  • Maximum 26 weeks of short-time compensation under a plan

Eligibility: Employees must be eligible for regular unemployment benefits to participate. No individual may receive combined benefits in any benefit year exceeding maximum entitlement for regular unemployment benefits.

Employer application: Contact WorkForce West Virginia for plan submission
Program information: https://workforcewv.org/

Source: W.Va. Code § 21A-6B (Short-Time Compensation); WorkForce West Virginia program information

Trade Adjustment Assistance (TAA)

TAA program: Active (federal program)

Workers who lose jobs due to foreign trade may qualify for:

  • Extended unemployment benefits beyond regular state benefits
  • Job training funding through approved programs
  • Job search allowances for seeking work outside local area
  • Relocation allowances for accepting employment in different area

Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected. Workers must be separated due to increased imports or shift of production to foreign country.

West Virginia TAA services:

TAA services in West Virginia are coordinated through WorkForce West Virginia in partnership with the U.S. Department of Labor.

Contact information: WorkForce West Virginia 1-800-252-JOBS (5627) https://workforcewv.org/

Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact

Disaster Unemployment Assistance (DUA)

DUA availability: Available during federally declared disasters

Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular unemployment insurance.

Activation: Only during presidentially declared major disasters affecting West Virginia
Application: Through WorkForce West Virginia when disasters declared
Duration: Up to 26 weeks
Eligibility: Individuals unemployed as direct result of disaster and not eligible for regular UI

Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program

Unemployment Compensation for Federal Employees (UCFE)

Program: Active (federal program)

Federal civilian employees file unemployment claims under UCFE program rather than state unemployment insurance.

Filing: UCFE claims filed through West Virginia WorkForce system using federal wages
Benefits: Same weekly benefit amounts and duration as regular state unemployment
Information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp

Unemployment Compensation for Ex-Servicemembers (UCX)

Program: Active (federal program)

Former military personnel file unemployment claims under UCX program.

Filing: UCX claims filed through West Virginia WorkForce system using military wages
Benefits: Same weekly benefit amounts and duration as regular state unemployment
Required documentation: DD Form 214
Information: https://oui.doleta.gov/unemploy/ucfe_ucx.asp

Context: West Virginia Compared to National Benchmarks

West Virginia benefit levels in national context (2026):

  • Maximum WBA: $662 (26th of 50 states)
  • Duration: 26 weeks (standard national norm)
  • Unique features: Benefit rate table system based on wage classes; short-time compensation program available

National range:

  • Highest maximum WBA: Massachusetts ($1,015)
  • Lowest maximum WBA: Mississippi ($235)
  • Most common duration: 26 weeks

West Virginia’s maximum weekly benefit amount of $662 places the state in the middle range nationally. The state uses a benefit rate table based on wage classes rather than a percentage formula, which is somewhat uncommon among states.

For comprehensive state-by-state comparisons, see: U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/

Source: U.S. Department of Labor, Comparison of State UI Laws 2026

Resources

West Virginia unemployment resources:

WorkForce West Virginia
Phone: 1-800-252-JOBS (5627)
Website: https://workforcewv.org/
Local office locations: https://workforcewv.org/

Online claims portal
Website: https://uc.workforcewv.org/
Available 24/7 for filing claims and weekly certifications

Appeals and Board of Review
Appeals information: Available through local WorkForce WV offices
Board of Review: Independent tribunal for appeal hearings

Fraud reporting
Phone: 1-800-252-JOBS (5627)
Website: https://workforcewv.org/

Employer services
Phone: 1-800-252-JOBS (5627)
Website: https://workforcewv.org/

Federal resources:

U.S. Department of Labor
Purpose: Federal UI oversight and guidance
Website: https://www.dol.gov/agencies/eta/unemployment-insurance

CareerOneStop
Purpose: Job search resources and career planning
Website: https://www.careeronestop.org/

IRS Unemployment Compensation
Purpose: Tax information for unemployment benefits
Website: https://www.irs.gov/individuals/employees/unemployment-compensation

Source: Official government websites

Frequently Asked Questions: West Virginia Unemployment Benefits 2026

What are unemployment benefits in West Virginia?

Unemployment benefits in West Virginia provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by WorkForce West Virginia and funded through employer payroll taxes. Benefits provide partial wage replacement while claimants actively search for new employment.

How much can I receive in unemployment benefits in West Virginia?

Weekly benefit amounts in West Virginia range from $24 to $662, based on base period wages and wage class. The specific amount depends on earnings during the base period (first four of last five completed calendar quarters). Maximum benefits total 26 times the weekly benefit amount, payable over 26 weeks.

How long does it take to get unemployment benefits in West Virginia?

After filing an initial claim, claimants typically receive their monetary determination within one week. If approved with no issues, first payment arrives approximately 2-4 weeks after filing, which includes the required one-week waiting period. Payments for subsequent weeks post to accounts within four days of filing weekly certification.

Can I work part-time and still receive unemployment in West Virginia?

Claimants may work part-time and receive partial unemployment benefits. West Virginia allows earnings up to $60 per week before benefit reduction. Earnings above this threshold result in reduced benefits calculated according to the partial unemployment formula. All earnings must be reported when filing weekly certification.

What disqualifies you from unemployment in West Virginia?

Common disqualifications include voluntary quit without good cause, discharge for misconduct connected with work, refusal of suitable work without good cause, failure to meet work search requirements, and participation in labor disputes. Disqualifications generally last until the claimant requalifies by earning wages in covered employment.

How do I file for unemployment in West Virginia?

File online at https://uc.workforcewv.org/ (available 24/7), by phone at 1-800-252-JOBS (5627), or in person at WorkForce West Virginia local offices. Online filing is fastest and most convenient. Claimants need Social Security number, employment history for past 18 months, and employer information.

Are unemployment benefits taxable in West Virginia?

Unemployment benefits are taxable for federal income tax purposes. West Virginia does not have a state income tax, so benefits are not subject to state taxation. Claimants may elect to have 10% federal income tax withheld from weekly payments. Form 1099-G is issued by January 31 showing total benefits paid during the previous year.

How do I appeal an unemployment denial in West Virginia?

File an appeal within 8 calendar days of the mailing date shown on the Deputy’s Decision. Appeals may be filed at WorkForce West Virginia local offices in person or by mail. The appeal triggers a hearing before an Administrative Law Judge where both parties present evidence and testimony. This is a strict deadline.

What is the waiting week requirement in West Virginia?

West Virginia requires one waiting week per claim. The first week of unemployment for which the claimant files a weekly certification and meets all eligibility requirements serves as the waiting week. No payment is made for the waiting week, but it must be claimed to receive credit and establish the benefit year.

How many work search activities are required in West Virginia?

Claimants must complete at least four work search activities per week starting July 1, 2024. Activities include submitting job applications, attending interviews, attending job fairs, contacting employers, and other approved activities. Documentation of activities must be retained and provided upon request. Certain exemptions apply.

What is the Short-Time Compensation program?

Short-Time Compensation (also called Shared Work) allows employers to reduce employee hours by 10-60% instead of conducting layoffs. Affected employees receive partial unemployment benefits proportional to their hour reduction while maintaining employment and benefits. No work search requirement applies while participating in an approved plan.

Can I receive unemployment if I am attending school or training?

Attending school or training may affect eligibility depending on availability for work. Claimants must be available for full-time work and willing to accept employment even if it conflicts with school or training. Approved vocational training under WorkForce West Virginia programs may be exempt from work search requirements.


Others

Legal Disclaimer: Nature of This Compilation This document is a compilation of publicly available information from official government sources. It is NOT: Legal advice An interpretation of laws or regulations A substitute for consultation with a licensed attorney A comprehensive treatment of all applicable laws Guaranteed to be complete or current