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West Virginia Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in West Virginia

West Virginia 2024 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 Withholding Tax Registration

 

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

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West Virginia Unemployment Tax Registration

 

West Virginia Unemployment Tax Employer Liabilities

  • New employer rate: 2.7%
  • 2024 Wage Base: $9,521

 

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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