West Virginia Wage Base Change

Article ID: 1012343

Overview

The WorkForce West Virginia, Unemployment Compensation Division increased its wage base limit to $12,000 from $8,000 for tax year 2009. Details are provided in the following Notice. Intuit QuickBooks Payroll is releasing Payroll Update 20916 to comply with this change.

Information

Frequently Asked Questions

�

How do I know if I?m affected?
You may be affected if:

You pay West Virginia State Unemployment Insurance (SUI) taxes on behalf of �your employees; and
�At least one of your employees have exceeded the wage base limit of $8,000
- in the first quarter (01/01/2009-03/31/2009) or
- by the end of the second quarter (06/30/2009).

If these conditions apply, refer to the instructions below. If needed, consult with your accountant or tax advisor for guidance.�

�

Will I have to amend my first quarter Contribution Report if one or more of my employees have exceeded the $8,000 wage base limit?

Yes. Because Intuit QuickBooks Payroll is programming the wage base change with an effective date of January 1, 2009, an amendment to the first quarter Contribution Report will be necessary if one or more of your employees have exceeded the $8,000 wage base limit.

�

What steps do I need to take?

Download and install Payroll Update 20916 as soon as it is released.
Run Payroll Checkup and enter resulting Payroll Liability Adjustments.
Prepare an amendment for first quarter only if you have employees that earned more than $8,000 by the end of the first quarter.

Step 1 - Download and install Payroll Update 20916 as soon as it is released

�

If you have Automatic Updates turned on and have selected all updates to download automatically, your QuickBooks software will download and install the update for you.�If you do not have Automatic Updates turned on, you can download this payroll update manually.�For more information on how to download and install a Payroll Update, click here.

�

If you subscribe to the Disk Delivery service, the next Disk Delivery is scheduled for mid-June 2009. If you have internet access, you may want to download Payroll Update 20916. For more information on how to download and install a Payroll Update, click here.

�

Step 2 ? Run Payroll Checkup

�

Backup your Company File

Go to the File menu and click on Save Copy or Backup.
Select the Backup copy radio button; click Next.
Select the Local backup radio button; click Next.
Select the Browse button to indicate where you want to save the backup copy.
Select the remainder of options as appropriate; click OK.
Select the Save it now radio button; click Next and Save.

Insure you have a copy of your first quarter Contribution Report.

�

Generate and print a Payroll Detail Review report to identify employees who have exceeded the $8,000 wage base limit.�

Go to the Reports menu, highlight Employees and Payroll and then click Payroll Detail Review.
Select the Display tab. In the Report Date Range section, change the period covered by selecting Last Calendar Quarter (01/01/2009 to 03/31/2009) on the Dates drop-down.
In the Columns section, select (left margin), Entered/Last Modified, Date, Name, Payroll Item, Income Subject to Tax, Wage Base, Payroll Tax Rate, �Amount and Tax Table Version.
Select the Filters tab. In the Choose Filter section, highlight Payroll Item on the Filter drop-down list.
Then select WV ? Unemployment Company on the Payroll Item drop-down list. Print a copy of the report.
Run another report for second quarter by selecting This Calendar Quarter (04/01/2009 to 6/30/2009) on the Dates drop-down list.
Print a copy of the report.

Run Payroll Checkup

Go to the Employees menu, highlight My Payroll Service and then click on Run Payroll Checkup.
Click through Items 1 and 2.
For Items 3, 4 and 5, review any items that are marked with Information is missing and fix any items that are marked with Fix this item now.
For Item 6, click on the Yes radio button; click Continue 2x.
Repeat the prior step, #4, to refresh the error report.
To view the error(s) for the Prior Quarter Wages, click on the View Error button.
Print the report.
Exit Payroll Setup by clicking on the Finish Later button.
Go to ?Payroll Liability Adjustments? below.
If there are no errors for the Prior Quarter Wages, you will receive the following message: No errors were found in your payroll data for past quarter. Click Continue.
Go to ?Re-enter Payroll Checkup? below.

�

Payroll Liability Adjustments are needed to correct all discrepancies for the prior quarter.

Go to the Employees menu, highlight Payroll Taxes and Liabilities and then click on Adjust Payroll Liabilities.
In the Date field, enter the date for which you are making the adjustments. In this case, 03/31/2009 for the first quarter.
In the Effective Date field, enter the date that you want this adjustment to affect your liability balance. In this case, 03/31/2009 for the first quarter.
Select the Employee radio button and choose the employee?s name from the drop-down list (refer to error report).
In the Item Name field, choose WV ? Unemployment Company.
In the Amount field, enter the amount of the adjustment as a positive number (refer to the Discrepancy column on the error report).�
In the Memo field, enter a note to yourself about the adjustment, i.e. adjustment due to wage increase
Click Next Adjustment if additional adjustments are needed.�
When you have finished adjusting the tax liability for each affected employee, click OK.

�

Re-enter Payroll Checkup

Once you have reached Item 6, click on the Yes radio button; click Continue 2x.
If all errors for the Prior Quarter Wages have been fixed, you will receive the following message: No errors were found in your payroll data for past quarter. Click Continue.
If there are errors for the Current Quarter Wages, click on the View Error button to view the error(s) for the Current Quarter Wages.
Print the report.
Exit Payroll Setup by clicking on the Finish Later button.
Go to Payroll Liability Adjustments section above to enter any payroll tax adjustment.
If there are no errors for the Current Quarter Wages, you will receive the following message: No errors were found in your payroll data for current quarter.
Generate and print Payroll Detail Review reports for the first and second quarters.
Verify that adjustments to wage bases and tax amounts are correct for each affected employee.

Step 3 ? Prepare your first quarter amendment

�

Generate and print a Payroll Item Detail report for the first quarter.

Go to the Reports menu, highlight Employees and Payroll and then click on Payroll Item Detail.
Select the Display tab. In the Report Date Range section, change the period covered by selecting Last Calendar Quarter (01/01/2009 to 03/31/2009) on the Dates drop-down.
In the Columns section, select (left margin), Type, Date, Source Name, Payroll Item, Income Subject to Tax, Wage Base, Sales Price, Amount and Tax Table Version.
Select the Filters tab. In the Choose Filter section, highlight Payroll Item on the Filter drop-down list.
Then select WV ? Unemployment Company on the Payroll Item drop-down list.
Print a copy of the report.

�

For Basic Payroll and Standard Payroll

Make a copy of your 2009 first quarter Contribution Report that you filed with the Agency.
Line 8-Taxable Wages. Cross out the original figure and write in the TOTAL Wage Base as provided on the Payroll Item Report.
Line 7-Excess wages paid during the quarter. Calculate excess wages by subtracting Line 8 from Line 6. Cross out the original figure and write in the new figure.
Line 10?Contributions for this quarter. Calculate new total tax due for the quarter. The tax due should equal to the TOTAL Amount from the Payroll Item Report. Cross out the original figure and write in the new figure.
Line 14 ? Enter the Exact Amount of Payment Submitted with this Report.�Cross out the original figure and write in the additional tax due for the quarter.
On the top left corner of the Contribution Report, write AMENDED due to wage base increase. If you do not mark the report amended, the WorkForce West Virginia, Unemployment Compensation Division will charged interest on the additional tax liability.
File & pay your amended first quarter Contribution Report on or before July 31, 2009.

�

Second quarter Contribution Report

When it is time for you to prepare your second quarter Contribution Report, follow your normal process. �
File & pay your second quarter Contribution Report on or before July 31, 2009.

�

For QuickBooks Enhanced Payroll

Go to Employees, highlight Payroll Tax Forms & W-2s and click on Process Payroll Forms.
Click on the State form radio button; click OK.
Select WV in State drop-down.
Select WVUC-A-154 ? Quarterly Contribution Report.
Select Last Calendar Quarter (Quarter Ending Date 03/31/2009); click OK.
Line 14 ? Enter the Exact Amount of Payment Submitted with this Report.�Override the tax amount due with the additional taxes due for the quarter.
Process, print and save the first quarter Contribution Report.
Mark your amended first quarter Contribution Report with:�AMENDED due to wage base increase. If you do not mark the report amended, you will be charged interest on the additional tax liability.
File & pay your amended first quarter Contribution Report on or before July 31, 2009.

�

Second quarter 2009 Contribution Report

When it is time for you to prepare your second quarter Contribution Report, follow your normal process.�
File & pay your second quarter Contribution Report on or before July 31, 2009.


Payroll Support West Virginia Wage Base Change Article ID: 1012343 Overview The WorkForce West Virginia, Unemployment Compensation Division increased its wage base limit to $12,000 from $8,000 for tax year 2009. Details are provided in the following Notice. Intuit QuickBooks Payroll is releasing Payroll Update 20916 to comply with this change. Information Frequently Asked Questions � How do I know if I?m affected? You may be affected if: You pay West Virginia State Unemployment Insurance (SUI) taxes on behalf of �your employees; and �At least one of your employees have exceeded the wage base limit of $8,000 in the first quarter (01/01/2009-03/31/2009) or by the end of the second quarter (06/30/2009). If these conditions apply, refer to the instructions below. If needed, consult with your accountant or tax advisor for guidance.� � Will I have to amend my first quarter Contribution Report if one or more of my employees have exceeded the $8,000 wage base limit? Yes. Because Intuit QuickBooks Payroll is programming the wage base change with an effective date of January 1, 2009, an amendment to the first quarter Contribution Report will be necessary if one or more of your employees have exceeded the $8,000 wage base limit. � What steps do I need to take? Download and install Payroll Update 20916 as soon as it is released. Run Payroll Checkup and enter resulting Payroll Liability Adjustments. Prepare an amendment for first quarter only if you have employees that earned more than $8,000 by the end of the first quarter. Step 1 - Download and install Payroll Update 20916 as soon as it is released � If you have Automatic Updates turned on and have selected all updates to download automatically, your QuickBooks software will download and install the update for you.�If you do not have Automatic Updates turned on, you can download this payroll update manually.�For more information on how to download and install a Payroll Update, click here. � If you subscribe to the Disk Delivery service, the next Disk Delivery is scheduled for mid-June 2009. If you have internet access, you may want to download Payroll Update 20916. For more information on how to download and install a Payroll Update, click here. � Step 2 ? Run Payroll Checkup � Backup your Company File Go to the File menu and click on Save Copy or Backup. Select the Backup copy radio button; click Next. Select the Local backup radio button; click Next. Select the Browse button to indicate where you want to save the backup copy. Select the remainder of options as appropriate; click OK. Select the Save it now radio button; click Next and Save. Insure you have a copy of your first quarter Contribution Report. � Generate and print a Payroll Detail Review report to identify employees who have exceeded the $8,000 wage base limit.� Go to the Reports menu, highlight Employees and Payroll and then click Payroll Detail Review. Select the Display tab. In the Report Date Range section, change the period covered by selecting Last Calendar Quarter (01/01/2009 to 03/31/2009) on the Dates drop-down. In the Columns section, select (left margin), Entered/Last Modified, Date, Name, Payroll Item, Income Subject to Tax, Wage Base, Payroll Tax Rate, �Amount and Tax Table Version. Select the Filters tab. In the Choose Filter section, highlight Payroll Item on the Filter drop-down list. Then select WV ? Unemployment Company on the Payroll Item drop-down list. Print a copy of the report. Run another report for second quarter by selecting This Calendar Quarter (04/01/2009 to 6/30/2009) on the Dates drop-down list. Print a copy of the report. Run Payroll Checkup Go to the Employees menu, highlight My Payroll Service and then click on Run Payroll Checkup. Click through Items 1 and 2. For Items 3, 4 and 5, review any items that are marked with Information is missing and fix any items that are marked with Fix this item now. For Item 6, click on the Yes radio button; click Continue 2x. Repeat the prior step, #4, to refresh the error report. To view the error(s) for the Prior Quarter Wages, click on the View Error button. Print the report. Exit Payroll Setup by clicking on the Finish Later button. Go to ?Payroll Liability Adjustments? below. If there are no errors for the Prior Quarter Wages, you will receive the following message: No errors were found in your payroll data for past quarter. Click Continue. Go to ?Re-enter Payroll Checkup? below. � Payroll Liability Adjustments are needed to correct all discrepancies for the prior quarter. Go to the Employees menu, highlight Payroll Taxes and Liabilities and then click on Adjust Payroll Liabilities. In the Date field, enter the date for which you are making the adjustments. In this case, 03/31/2009 for the first quarter. In the Effective Date field, enter the date that you want this adjustment to affect your liability balance. In this case, 03/31/2009 for the first quarter. Select the Employee radio button and choose the employee?s name from the drop-down list (refer to error report). In the Item Name field, choose WV ? Unemployment Company. In the Amount field, enter the amount of the adjustment as a positive number (refer to the Discrepancy column on the error report).� In the Memo field, enter a note to yourself about the adjustment, i.e. adjustment due to wage increase Click Next Adjustment if additional adjustments are needed.� When you have finished adjusting the tax liability for each affected employee, click OK. � Re-enter Payroll Checkup Once you have reached Item 6, click on the Yes radio button; click Continue 2x. If all errors for the Prior Quarter Wages have been fixed, you will receive the following message: No errors were found in your payroll data for past quarter. Click Continue. If there are errors for the Current Quarter Wages, click on the View Error button to view the error(s) for the Current Quarter Wages. Print the report. Exit Payroll Setup by clicking on the Finish Later button. Go to Payroll Liability Adjustments section above to enter any payroll tax adjustment. If there are no errors for the Current Quarter Wages, you will receive the following message: No errors were found in your payroll data for current quarter. Generate and print Payroll Detail Review reports for the first and second quarters. Verify that adjustments to wage bases and tax amounts are correct for each affected employee. Step 3 ? Prepare your first quarter amendment � Generate and print a Payroll Item Detail report for the first quarter. Go to the Reports menu, highlight Employees and Payroll and then click on Payroll Item Detail. Select the Display tab. In the Report Date Range section, change the period covered by selecting Last Calendar Quarter (01/01/2009 to 03/31/2009) on the Dates drop-down. In the Columns section, select (left margin), Type, Date, Source Name, Payroll Item, Income Subject to Tax, Wage Base, Sales Price, Amount and Tax Table Version. Select the Filters tab. In the Choose Filter section, highlight Payroll Item on the Filter drop-down list. Then select WV ? Unemployment Company on the Payroll Item drop-down list. Print a copy of the report. � For Basic Payroll and Standard Payroll Make a copy of your 2009 first quarter Contribution Report that you filed with the Agency. Line 8-Taxable Wages. Cross out the original figure and write in the TOTAL Wage Base as provided on the Payroll Item Report. Line 7-Excess wages paid during the quarter. Calculate excess wages by subtracting Line 8 from Line 6. Cross out the original figure and write in the new figure. Line 10?Contributions for this quarter. Calculate new total tax due for the quarter. The tax due should equal to the TOTAL Amount from the Payroll Item Report. Cross out the original figure and write in the new figure. Line 14 ? Enter the Exact Amount of Payment Submitted with this Report.�Cross out the original figure and write in the additional tax due for the quarter. On the top left corner of the Contribution Report, write AMENDED due to wage base increase. If you do not mark the report amended, the WorkForce West Virginia, Unemployment Compensation Division will charged interest on the additional tax liability. File & pay your amended first quarter Contribution Report on or before July 31, 2009. � Second quarter Contribution Report When it is time for you to prepare your second quarter Contribution Report, follow your normal process. � File & pay your second quarter Contribution Report on or before July 31, 2009. � For QuickBooks Enhanced Payroll Go to Employees, highlight Payroll Tax Forms & W-2s and click on Process Payroll Forms. Click on the State form radio button; click OK. Select WV in State drop-down. Select WVUC-A-154 ? Quarterly Contribution Report. Select Last Calendar Quarter (Quarter Ending Date 03/31/2009); click OK. Line 14 ? Enter the Exact Amount of Payment Submitted with this Report.�Override the tax amount due with the additional taxes due for the quarter. Process, print and save the first quarter Contribution Report. Mark your amended first quarter Contribution Report with:�AMENDED due to wage base increase. If you do not mark the report amended, you will be charged interest on the additional tax liability. File & pay your amended first quarter Contribution Report on or before July 31, 2009. � Second quarter 2009 Contribution Report When it is time for you to prepare your second quarter Contribution Report, follow your normal process.� File & pay your second quarter Contribution Report on or before July 31, 2009. Did this article help you? Yes, it did... No, it didn't... Your Feedback		Top Answers Renewing Your Payroll Service Setting Up QuickBooks Payroll Service Understanding a Charge in Your Account Finding, Entering and Editing Your Service Key Errors Updating Payroll Cancelling Your Payroll Subscription Activating or Unlocking Your Payroll Service Received a tax notice Payroll Administrator Email Address Change Stimulus 2009 Year End Find answers to your year-end payroll questions. 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West Virginia Wage Base Change