WEST VIRGINIA: Payroll law update, July-Dec. 2011

Income tax withholding. Employers filing at least 50 W-2s must file those forms electronically. The old electronic-filing threshold was 250 forms.

Employers must withhold $2.50 per quarter from all employees who work within the city of Parkersburg’s corporate limits. Amounts must be remitted quarterly to the city. Employers must keep records for seven years.