"Annual payroll" means the total amount of wages for employment paid by an employer during a twelve-month period ending with June 30 of any calendar year.
W. Va. Code § 21A-1A-3
Annual payroll
Known as the Unemployment Compensation Law
The act spans §§ 21A-10-1 to 21A-9-9a (265 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.