W. Va. Code § 48-14-413

When an employer has more than one employee who is an obligor who is subject to wage withholding from income for amounts payable as support, the employer may combine all withheld payments to the Bureau for Child Support enforcement when the employer properly identifies each payment with the information listed in this part 4. A source of income is liable to an obligee, including the State of West Virginia or the Department of Human Services where appropriate, for any amount which the source of income fails to identify in accordance with this part 4 and is therefore not received by the obligee.