Only those who have significant involvement in the natural gas and oil industry in West Virginia, are employers and are approved for membership by the GO-WV Board of Directors are admitted as Members. Generally, an “employer” employs employees and: (1) has the power to hire and fire; (2) supervises and controls work schedules or conditions of employment; (3) determines the rate and method of payment; and (4) maintains employment records. Generally, an employer withholds taxes and social security payments from salaries or wages, and submits W-2 forms.