West Virginia payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in West Virginia, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $8.75 | WV Division of Labor, Minimum Wage FAQ (opens in a new tab) | |
| Tipped employees, cash wage | $2.62 | WV Division of Labor, Minimum Wage FAQ (opens in a new tab) | |
| Rises with inflation | No | WV Division of Labor, W. Va. Code Chapter 21, Article 5C, Minimum Wage and Maximum Hours (Revised May 21, 2019, PDF) (opens in a new tab) | |
| Local rates | One statewide rate; no city or county minimum wages. The Division of Labor names only the state $8.75 (six or more non-exempt employees at one location) and, where that test is not met, the federal $7.25. | WV Division of Labor, Minimum Wage & Maximum Hours (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | W. Va. Code Chapter 21, Labor, list of articles (code.wvlegislature.gov, Internet Archive copy of 2025-08-07) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | West Virginia Offices of the Insurance Commissioner, Employer Coverage (opens in a new tab) | |
| State fund | None; private insurers | West Virginia Offices of the Insurance Commissioner, Employer Coverage (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in West Virginia
Employer taxes and contributions on one employee's pay in West Virginia, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $190.39
- First check of the year
- Cost per check
- $2,498.08
- Pay included, first check
- Cost per year
- $64,632.00
- Pay included
Not in the total: West Virginia unemployment (not confirmed).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| West Virginia unemployment | Not confirmed | Not in the total | West Virginia Legislature, Enrolled Com. Sub. for Com. Sub. for SB 1053, 2026 Regular Session (amends W. Va. Code 21A-5-5, adds 21A-9-10) (opens in a new tab); WorkForce West Virginia, Employer Handbook (February 2025, PDF) (opens in a new tab) | |
| Employer taxes and contributions | $190.39 | $4,632.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,498.08 | $64,632.00 | ||
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown. A figure that is not confirmed is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- WorkForce West Virginia, Unemployment Tax Information (opens in a new tab)
- WorkForce West Virginia, Employer Handbook (February 2025, PDF) (opens in a new tab)
- W. Va. Code 21A-1A-28, Wages (code.wvlegislature.gov, Internet Archive copy of 2025-12-17) (opens in a new tab)
- West Virginia Legislature, Enrolled Com. Sub. for Com. Sub. for SB 1053, 2026 Regular Session (amends W. Va. Code 21A-5-5, adds 21A-9-10) (opens in a new tab)
- WorkForce West Virginia, Employer's Initial Statement, Form UC 201-B (Rev. 10-22) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- West Virginia Tax Division, Withholding Tax Forms (opens in a new tab)
- West Virginia Tax Division, Withholding Help and General Information (opens in a new tab)
- West Virginia Tax Division, Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026, PDF) (opens in a new tab)
- West Virginia Tax Division, WV IT-104 Employee's Withholding Exemption Certificate and WV/IT-104NR Certificate of Nonresidence (Rev. 03/2023, PDF) (opens in a new tab)
- W. Va. Code Chapter 8, Article 13, Taxation and Finance (municipalities), table of sections (code.wvlegislature.gov, Internet Archive copy of 2025-11-13) (opens in a new tab)
- WV Division of Labor, Minimum Wage FAQ (opens in a new tab)
- WV Division of Labor, Minimum Wage (opens in a new tab)
- WV Division of Labor, W. Va. Code Chapter 21, Article 5C, Minimum Wage and Maximum Hours (Revised May 21, 2019, PDF) (opens in a new tab)
- W. Va. Code Chapter 21, Labor, list of articles (code.wvlegislature.gov, Internet Archive copy of 2025-08-07) (opens in a new tab)
- West Virginia Offices of the Insurance Commissioner, Employer Coverage (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.