West Virginia Payroll & Paycheck Tax Calculator
Managing payroll in the Mountain State shouldn't feel like navigating a coal mine without a headlamp. From Charleston to Morgantown, our West Virginia Payroll Tax Calculator makes calculating employee withholdings as clear as a mountain stream. Handle state income tax, municipal taxes, and federal requirements with confidence—all in one straightforward tool.
West Virginia Payroll Tax Steps
West Virginia’s progressive tax system combined with various municipal taxes can make payroll more complex than the state’s winding mountain roads. Our calculator helps you navigate West Virginia’s payroll requirements without getting lost in the hills, ensuring accurate calculations whether you’re in the Eastern Panhandle or the Ohio River Valley. Get precise withholdings as dependably as West Virginia hospitality.
Here are some key steps you’ll have to take to make smarter payroll decisions.
Step #1: Register with West Virginia State Tax Department and WorkForce
To hire employees in West Virginia, you'll need to register with the West Virginia State Tax Department for withholding taxes and WorkForce West Virginia for unemployment insurance. West Virginia's MyTaxes online portal makes registration as smooth as moonshine (the legal kind). Some cities require separate registration for municipal taxes.
New employers pay 2.7% unemployment tax on the first $9,500 of each employee's wages for their first three years.
Step #2: Handle West Virginia's Multi-Layer Tax Forms
The Mountain State's paperwork includes state and local requirements:
- Federal W-4 and West Virginia WV/IT-104 forms for withholding
- Federal forms from the IRS: • Form 941 (Quarterly federal tax return) • Form 940 (Federal Unemployment Tax, FUTA) • W-2 and 1099 (Year-end wage reporting)
- New Hire Reports: Submit within 14 days to WV New Hire Registry
- Workers' Compensation: Mandatory through BrickStreet or self-insurance
- Form WV/IT-101: Monthly withholding return
- Form WV/IT-103: Annual reconciliation
- Municipal tax forms where applicable
Several West Virginia cities impose their own occupational or business taxes affecting payroll.
Step #3: Master West Virginia's Minimum Wage and Overtime Laws
West Virginia's minimum wage is $8.75 per hour for employers with 6 or more employees. Smaller employers can pay $7.25 per hour. Tipped employees must receive at least $2.62 per hour, with employers making up any difference if tips don't reach full minimum wage.
For overtime, West Virginia follows federal FLSA rules: 1.5x regular pay after 40 hours per week. No daily overtime requirements exist, and weekends or holidays don't automatically trigger overtime unless exceeding 40 weekly hours.
Step #4: Meet New Hampshire's Pay Period Requirements
West Virginia requires most employees to be paid at least twice per month. Employers must establish regular paydays and provide written notice of pay schedules. Many West Virginia employers choose bi-weekly schedules for simplicity.
When employment ends, West Virginia requires payment within 72 hours for discharged employees. Employees who quit must receive final wages by the next regular payday. Employers can mail final checks if that's the normal practice.
West Virginia doesn't mandate paid sick leave, vacation, or holiday pay at the state level. However, if promised in company policies, these benefits become enforceable obligations.
Step #5: Use our Simple West Virginia Payroll Calculator
West Virginia's tax structure includes state and local components:
- Federal income tax withholding
- West Virginia state income tax (2.36% to 5.12% based on income)
- Municipal occupational taxes (varies by city)
- FICA taxes (Social Security and Medicare)
- Unemployment taxes (FUTA and state UI)
Our calculator instantly processes all applicable taxes based on work location, providing accurate calculations for gross pay, deductions, and net pay.
Step #6: Submit Taxes and File West Virginia Payroll Reports
West Virginia employers maintain various filing schedules:
- Monthly WV/IT-101 returns for state withholding
- Quarterly wage reports for unemployment
- Annual WV/IT-103 reconciliation by January 31
- Municipal tax filings where applicable
- Federal tax deposits and returns
Most employers file and pay withholdings monthly through MyTaxes. After three years, unemployment rates adjust based on experience, ranging from 1.5% to 8.5%.
Fingercheck and any related entities do not offer tax, accounting, or legal advice. This content is designed for informational purposes only and should not be considered a source of tax, legal, or accounting advice. It is recommended that you consult your tax, legal, and accounting advisors before undertaking any related activities or transactions.