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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 $9,000, and all employer obligations.
Practical, accurate resources for West Virginia small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
West Virginia graduated 2.36%–5.12% income tax, SUI on $9,000, and all employer obligations.
How to register with West Virginia State Tax Department and WorkForce West Virginia as a new West Virginia employer.
New employer rate 2.73%, experienced range 1.50%–8.50%, wage base $9,000.
West Virginia minimum wage is $8.75/hr. West Virginia’s minimum wage is $8.75/hr. Tipped employees may be paid $2.13/hr.
Semi-monthly pay required. Final pay: Final wages are due on the next regular payday after separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, West Virginia-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and West Virginia new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and West Virginia recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for West Virginia small businesses.
Federal OT after 40 hrs/week, West Virginia overtime rules, exemptions, salary thresholds.