West Virginia Code § 18-9A-6

Foundation allowance for fixed charges
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The total allowance for fixed charges shall be the sum of the following:
(1) The sum of the foundation allowance for professional educators and the foundation
allowance for other personnel, as determined in sections four, five and eight of this article,
multiplied by the current social security rate of contribution; plus
(2) The sum of the foundation allowance for professional educators and the foundation
allowance for other personnel, as determined in sections four, five and eight of this article,
multiplied by four hundredths of one percent as an allowance foru unemployment
compensation contribution; plus
(3) The sum of the foundation allowance for professional educators and the foundation
allowance for other personnel, as determined in sectioans four, five and eight of this article,
multiplied by the rate which is derived by dividing the total estimated contributions for
workers' compensation for all county boards by thel sum of the foundation allowance for
professional educators and other personnel, ass determined in sections four, five and eight of
this article. The total estimated contribution for Workers Compensation is determined by
multiplying each county board's allowancei for professional educators and other personnel,
as determined by sections four, five gand eight of this article, by the county's actual
contribution rate by using data of the most recent year for which it is available; plus
(4) The teachers retirement fund allowance as determined in section six-a of this article.

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