Valor Payroll Solutions
West Virginia Payroll Information
Payroll made easy for small businesses.
Table of Contents
Paying Employees in West Virginia
West Virginia 2025 Minimum Wage:
- $8.75 per hour
- $2.62 per hour for tipped employees
West Virginia Overtime Rules:
- 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
West Virginia Paystub Requirements:
- An employer must provide each employee with an itemized statement of deductions made from his or her wages for each pay period.
How often do you have to pay employees in West Virginia?
- Employees must be paid at least twice per month
- Paydays cannot be more than nineteen days apart
When is an employee’s final check due in West Virginia?
- Voluntary resignation – wages are due on the next regular payday.
- Involuntary termination – wages are due on or before the next regular payday.
West Virginia Payroll Taxes
Arizona Withholding Tax
West Virginia Withholding Tax Registration
- Employers can register online using the West Virginia One Stop Business Portal
Wages Subject to West Virginia Withholding
- All wages earned by West Virginia residents is subject to West Virginia withholding tax.
- All wages earned by nonresidents in West Virginia is subject to West Virginia withholding tax unless they are a resident of a reciprocal state.
West Virginia Employee’s Withholding Exemption Certificate
Reciprocity
- Kentucky, Maryland, Ohio, Pennsylvania, and Virginia
West Virginia Withholding Tax Due Dates
- Due monthly on the 15th of the following month
West Virginia Unemployment Tax
West Virginia Unemployment Tax Registration
- Employers can register online at business4WV
West Virginia Unemployment Tax Employer Liabilities
- New employer rate: 2.7%
- 2025 Wage Base: $9,500
West Virginia Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
West Virginia New Hire Reporting
- Employers are required to report new hires and rehires within 14 days
- Employers can report new hires online using wv-newhire.com
- West Virginia New Hire Reporting Center
PO Box 2998
Trenton, NJ 08690 - Phone: (877) 625-4669
- Fax: (877) 625-4675
West Virginia Child Support
- Employers can submit West Virginia child support payments online Smart e-Pay
- Bureau for Child Support Enforcement
PO Box 247
Charleston, WV 25321 - Phone: (800) 835-4683
- Email: [email protected]
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