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REMOTE EMPLOYEES

Hiring a remote employee in West Virginia

Your company is in another state and one employee lives and works from home in West Virginia. Which state's taxes apply, unemployment, paid leave and West Virginia's employer rules, each with its official source.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

West Virginia at a glance

Income tax
West Virginia withholding
Reciprocity
With Kentucky, Maryland, Ohio, Pennsylvania and Virginia
Unemployment
Not confirmed
Paid leave
None
New hire report
Within 14 days

Which state's taxes apply

Work state
West Virginia taxes wages for work done in West Virginia. Withhold West Virginia income tax on the employee's wages.Source: West Virginia Tax Division, Withholding Help and General Information (opens in a new tab), checked October 5, 2026
Withholding form
Form WV IT-104Source: 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), checked October 5, 2026
Reciprocity
If your office is in Kentucky: West Virginia residents working there are withheld for West Virginia, with Form K-4 (box 4) or 42A809. If your office is in Maryland: West Virginia residents working there are withheld for West Virginia, with Form MW507, line 4. If your office is in Ohio: West Virginia residents working there are withheld for West Virginia, with IT 4 (Section III). If your office is in Pennsylvania: West Virginia residents working there are withheld for West Virginia, with REV-419, Employee's Nonwithholding Application Certificate. If your office is in Virginia: West Virginia residents working there are withheld for West Virginia, with Form VA-4, line 3 (condition d).Source: Kentucky Department of Revenue, Form K-4 Kentucky's Withholding Certificate 2026, 42A804(12-2025) (PDF) (opens in a new tab), checked October 5, 2026; Comptroller of Maryland, Form MW507, Employee's Maryland Withholding Exemption Certificate (2026, PDF) (opens in a new tab), checked October 5, 2026; Ohio Department of Taxation, Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24, PDF) (opens in a new tab), checked October 5, 2026; PA Department of Revenue, PA Personal Income Tax Guide: Gross Compensation (opens in a new tab), checked October 5, 2026; Virginia Tax, Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26, PDF) (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware or New York, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in West Virginia for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026
Office days in your company's state
That state's day limit, if it has one, decides whether it withholds on those days: see its page, or the helper below.
An employee from another state working in West Virginia
West Virginia has a 30-day rule: no West Virginia withholding for a nonresident who works in West Virginia 30 days a year or fewer, when the employee's home state has no income tax or a similar exclusion, if the rule's other conditions are met.Source: West Virginia Tax Division, TSD 381, Withholding Information for Employers (Rev. September 2025, PDF) (opens in a new tab), checked October 6, 2026

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

  • West Virginia: all wages.

No New York withholding: the employee does no work in New York.

Unemployment

West Virginia: the employee works from home there, so the work is localized in West Virginia.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in West Virginia, so the work is localized in West Virginia: pay West Virginia unemployment tax, not your company state's.

Agency
WorkForce West Virginia, Unemployment Compensation DivisionSource: WorkForce West Virginia, Unemployment Tax Information (opens in a new tab), checked October 5, 2026
Wage base
$9,500 Fixed by lawSource: WorkForce West Virginia, Employer Handbook (February 2025, PDF) (opens in a new tab), checked October 5, 2026
New employer rate
Not confirmedSource: 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), checked October 5, 2026

Open the account: West Virginia payroll tax registration

West Virginia has no paid leave program funded through payroll.

West Virginia employer rules

Employment law applies where the employee works, so these follow the employee into West Virginia.

Final pay
Fired: By the next regular payday Quit: By the next regular paydaySource: WV Division of Labor, W. Va. Code Chapter 21, Article 5, Wage Payment and Collection (effective June 9, 2022, PDF) (opens in a new tab), checked October 5, 2026
Pay frequency
At least twice a month, with no more than 19 days between paydays, unless otherwise provided by special agreementSource: WV Division of Labor, W. Va. Code Chapter 21, Article 5, Wage Payment and Collection (effective June 9, 2022, PDF) (opens in a new tab), checked October 5, 2026
Pay notice
In writing at hire: rate of pay and the day, hour and place of payment. Changes notified in writing or by posted notice before they take effect. Vacation and sick leave policies made available in writing or posted; an itemized statement of deductions each pay period.Source: WV Division of Labor, W. Va. Code Chapter 21, Article 5, Wage Payment and Collection (effective June 9, 2022, PDF) (opens in a new tab), checked October 5, 2026
New hire reporting
Within 14 days of the date of hire.Source: West Virginia New Hire Reporting Center, FAQs (opens in a new tab), checked October 5, 2026
E-Verify
No state E-Verify mandate. Every employer must check work authorization from a document at hire (Social Security card, visa with photo ID, birth certificate, passport, government photo ID or permit) and keep the record (W. Va. Code 21-1B).Source: WV Division of Labor, Verifying Legal Employment Status of Workers FAQ (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: WV Division of Labor, W. Va. Code Chapter 21, Article 5, Wage Payment and Collection (effective June 9, 2022, PDF) (opens in a new tab), checked October 5, 2026

Not confirmed: no official source settled it on the check date, so none is shown.

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in West Virginia, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

More on West Virginia

WORKLIO HCM

Payroll for employees who work from home in another state

Worklio HCM withholds by home and work state, reciprocity included, and handles city and county taxes. We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Taxes are calculated, deposited and filed in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees in other states

Sources

The agency page or document behind each fact, as checked.

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 and for each state's rules.

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