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Taxes
West Virginia Payroll Taxes 2026: Complete Overview for Employers
West Virginia graduated 2.36%–5.12% income tax, SUI on the first $9,000, and all employer tax obligations explained.
Practical guides on WV payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
West Virginia’s income tax ranges from 2.36% to 5.12% across five brackets, with recent reductions making the state more competitive.
West Virginia’s $9,000 SUI wage base keeps base unemployment insurance costs relatively low for employers.
West Virginia requires employers to pay at least semi-monthly, with straightforward final pay rules on the next regular payday.
West Virginia graduated 2.36%–5.12% income tax, SUI on the first $9,000, and all employer tax obligations explained.
Get your EIN, register with West Virginia, set up withholding, new hire reporting — the complete checklist.
New employer rate 2.73%, experienced range 1.50%–8.50%, wage base $9,000.
West Virginia minimum wage $8.75/hr. West Virginia’s minimum wage is $8.75/hr. Tipped employees may be paid $2.13/hr.
IRS classification rules, West Virginia-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for West Virginia small businesses.