Site Map - Payroll Information by State - West Virginia Payroll

West Virginia Payroll

Did you know that employees covered by West Virginia's minimum wage law must be paid $5.85 an hour? The minimum wage increases to $6.55 an hour on July 1, 2007, and to $7.25 on July 1, 2008.

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 Hours Pay Deduction For
Voting Time Leave

Yes Time Off with Pay
Limited to 3 Hours

West Virginia requires employers to allow employees sufficient time off 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 Compensation

Employees covered by West Virginia's minimum wage law must be paid $5.85 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) New Employer Rate
(% Taxable Wages) Employee Tax Rate
(% Taxable Wages) Period Effective

8,000 2.7 - 8.5 None Fiscal Year 2007

Helpful Links for West Virginia Payroll

West Virginia Division of Labor
State Capitol Complex
Building 6, Room B749
Charleston, West Virginia 25305
(304) 558-7890

West Virginia State Tax Department
P.O. Box 3784
Charleston, West Virginia 25337
(304) 558-3333

West Virginia Bureau of Unemployment Programs - Unemployment Compensation Division
P.O. Box 2753
Charleston, West Virginia 25330
(304) 558-0291

West Virginia State Laws

West Virginia State Regulations

Tax Forms and Publications

West Virginia Payroll Service

> See how easy and affordable West Virginia payroll can be – tax deposits & filings included.

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Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Time Off with Pay Limited to 3 Hours

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,000	2.7 - 8.5	None	Fiscal Year 2007