Remuneration

West Virginia - Health Savings Account Employee Taxability method changed for Unemployment [Effective January 1, 2026]

West Virginia - Health Savings Account Employee Taxability method has been changed for Unemployment from Non-Taxable To Limit to Taxable, effective January 1, 2026. Per the agency, employee contributions to Health Savings Accounts is taxable/reportable for state unemployment tax. This applies to Health Savings Accounts within a 125 plan and outside of a 125 plan. GPTCI-81839

Tax Name	Jurisdiction Code	Tax Category Code	Remuneration Code	Code	Current EE Taxation Method	New EE Taxation	Current ER Taxation Method	New ER Taxation
West Virginia State - Employer Unemployment Tax	00540000	010	HSASelfSec125	P020	NTxblToLimit	Txbl	NTxblToLimit	No change
West Virginia State - Employer Unemployment Tax	00540000	010	HSAFamSec125	P021	NTxblToLimit	Txbl	NTxblToLimit	No change