West Virginia Payroll Services

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West Virginia Payroll Tax and Labor Laws

Get your West Virginia State Tax ID Numbers 

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

West Virginia Wage and Hour Laws 

Minimum Wage 

West Virginia’s minimum wage law requires employers with six or more non-exempt employees working at any one separate, distinct, and permanent work location to pay a rate of at least $8.75 per hour. 

West Virginia employers with less than six non-exempt employees are subject to the federal minimum wage rate of $7.25 per hour. 

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


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. 

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

New Employer Rate (% Taxable Wages)        2.7 or 8.5 

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 State Resources 

West Virginia State Tax Department 

West Virginia Division of Labor 

Workforce West Virginia 

West Virginia SUI Rate 


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. 

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. 


Revised 3/2022