STATE INFORMATION

WEST VIRGINIA

Type of Rating   Reserve Ratio
Taxable Wage Base   $12,000
Minimum Tax Rate   1.5% (.015)
Maximum Positive Tax Rate   4.5% (.045)
Maximum Negative Tax Rate   8.5% (.085)
Weekly Benefit Amount 26 Weeks $424
Tax Rating Period   7/1 - 6/30
Tax Year   1/1 - 12/31
New Employer Rate   2.7% (.027)
  Foreign construction 8.5% (.085)
Voluntary Contributions   Yes
Tax Rate Notices Mailed in December  

INTERPRETATION OF AVAILABLE INFORMATION AT TIME OF PRESENTATION BELIEVED TO BE CORRECT BUT NOT GUARANTEED