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Payroll Calculators

West Virginia Payroll and Paycheck Calculator

Need help estimating net pay? Use our free paycheck calculator to figure out wages, tax withholdings, deductions for salaried employees and hourly employees in West Virginia.

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West Virginia Payroll Tax & Labor Laws

Explore key payroll tax and labor laws you may need to follow to pay salary employees and hourly employees in West Virginia.

West Virginia Wage and Hour Laws

Minimum Wage

West Virginia’s minimum wage rate is currently $8.75 per hour

For more information on West Virginia’s minimum wage laws, please click HERE.

Overtime

West Virginia’s overtime law covers certain employers who are not already covered by federal overtime requirements of the Fair Labor Standards Act (FLSA). For those employers not covered by FLSA overtime requirements, West Virginia’s state overtime law requires employers to pay employees one and one-half times their regular rate of pay for all hours worked over 40 within the same seven consecutive day workweek. To be subject to West Virginia’s overtime laws, an employer must meet all of the conditions below:

  • The company does not qualify for federal enterprise coverage;
  • 80% of the company’s employees do not qualify individually for federal overtime coverage based on interstate commerce activity under the work duties test; and
  • The company has the required six non-exempt employees working at any one separate, distinct, and permanent business location.

For more information on West Virginia’s overtime laws, please click HERE.

Pay Frequency

West Virginia’s pay frequency statute requires employers to pay employees at least twice per month for all wages earned on scheduled paydays with no more than 19 days between paydays.

For more information on West Virginia’s pay frequency laws, please click HERE.

West Virginia Unemployment

Taxable Wage Base ($000s): $9,521

New Employer Rate (% Taxable Wages): 2.7% In-State New Employer, 8.5% Out-of-State Construction

Employee Tax Rate (% Taxable Wages): None

West Virginia Income Tax Withholding

West Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Revenue.

West Virginia has reciprocal withholding agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Persons residing in those states and who are employed in West Virginia or by West Virginia firms are exempt from West Virginia withholding taxes on wages and salaries earned in the state.

West Virginia Benefits

West Virginia Voting Rights

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

Revised: Jan 01, 2025

Let's answer some of your questions

What is the minimum wage for West Virginia?

West Virginia’s minimum wage rate is currently $8.75 per hour.

What is the overtime rate in West Virginia?

West Virginia’s overtime law covers certain employers who are not already covered by federal overtime requirements of the Fair Labor Standards Act (FLSA). For those employers not covered by FLSA overtime requirements, West Virginia’s state overtime law requires employers to pay employees one and one-half times their regular rate of pay for all hours worked over 40 within the same seven consecutive day workweek.

Do employees pay state income tax in West Virginia?

West Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Revenue.

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