30 April 2020 Charleston, West Virginia provides guidance on local tax withholding in connection with COVID-19 The City of Charleston released guidance concerning the withholding of its city service fee from employees' wages during the COVID-19 emergency. The City of Charleston will not be waiving the requirement that employers withhold the city service fee from employees' wages. Under the city's Municipal Code Section 2-735, employee means any individual who is employed at or physically reports to one or more locations within the city and is on the payroll of an employer, on a full-time or part-time basis, in exchange for salary, wages or other compensation. Employees are considered employed as long as they remain on the current payroll of an employer deriving compensation and they are not permanently assigned to an office or place of business outside the city. Employees who are working from home or on paid leave are still employed by a location within the city and have not been permanently assigned to an outside location. Further, the location of the employer continues to receive the benefits of city services. Therefore, employers should continue the withholding and remitting of the Charleston city service fee. Charleston residents who are temporarily working from home who are employed by employers located outside the City are not subject to the withholding of the city service fee. These employees are not employed by a location within the city; rather, they are only temporarily and involuntarily conducting business from their homes within the city for an employer who is located outside the City.
Document ID: 2020-1170 | |||||||||||
