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West Virginia Payroll

Did you know that employees covered by West Virginia's minimum wage law must be paid $7.25 an hour?

West Virginia Compensation

Employees covered by West Virginia's minimum wage law must be paid $7.25 an hour.


All employees of employers with six or more workers in one location or establishment (unless 80 percent of the workers are covered under the Fair Labor Standards Act) are covered except for:

  • those working in a professional, executive or administrative capacity;
  • outside salespersons;
  • agricultural workers;
  • on-the-job trainees;
  • students working part-time;
  • employees covered by Department of Transportation regulations; and
  • workers age 62 or older receiving Social Security old age or survivor's benefits.

West Virginia Payroll

Employers covered by West Virginia's wage payment law must pay wages at least once every two weeks unless an alternative frequency has been approved by the Division of Labor. All employees are covered.


West Virginia Unemployment:
Taxable Wage Base ($000s)12,000
New Employer Rate (% Taxable Wages)2.7 - 8.5
Employee Tax Rate (% Taxable Wages)None
Period EffectiveCalendar Year 2011

West Virginia Payroll Links

West Virginia Division of Labor >>
State Capitol Complex
Building 6, Room B749
Charleston, West Virginia 25305
304.558.7890
West Virginia State Tax Department >>
PO Box 3784
Charleston, West Virginia 25337
304.558.3333
West Virginia Bureau of Unemployment Programs - Unemployment Compensation Division >>
PO Box 2753
Charleston, West Virginia 25330
304.558.0291
West Virginia State Laws >>
West Virginia State Regulations >> Tax Forms and Publications >>

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:
Employer Right to Schedule Voting HoursYes
Pay Deduction for Voting Time LeaveTime Off with Pay Limited to 3 Hours

West Virginia requires employers to allow employees sufficient leave time to vote.

All employers in West Virginia must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must grant employees three hours of voting time leave. Employers can arrange schedules of voting time leave that avoid disruption of work.

West Virginia Payroll Calculator

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Follow the link to learn more about calculating payroll tax where there are definitions and further explanation of how to calculate West Virginia payroll taxes. If you are tired of doing it yourself we encourage you to call 877.954.7873 to speak with a payroll expert or just get a free personalized payroll service quote.

Information and interactive calculators are made available to you as self-help tools for your independent use and are not intended to provide investment advice. We cannot and do not guarantee their applicability or accuracy in regards to your individual circumstances. All examples are hypothetical and are for illustrative purposes. We encourage you to seek personalized advice from qualified professionals regarding all personal finance issues.

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.