The West Virginia Employers Report of Wages (ERA) is an annual report submitted by employers to the West Virginia State Tax Department. The ERA contains detailed information about the wages and salaries paid to employees of the employer during the previous calendar year. The report includes data on wages earned, corresponding federal and state taxes withheld, and other relevant information. There are three different types of ERA forms: the Form WV/ERW-1, the Form WV/ERW-2, and the Form WV/ERW-3. The Form WV/ERW-1 is used by employers to report wages paid to employees who are subject to West Virginia income tax withholding, and is due on or before January 31st of the following year. The Form WV/ERW-2 is used by employers to report wages paid to employees who are not subject to West Virginia income tax withholding, and is due on or before March 31st of the following year. The Form WV/ERW-3 is used by employers to report wages paid to non-residents of West Virginia, and is due on or before April 15th of the following year.