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West Virginia Payroll Information

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Paying Employees in West Virginia

  • West Virginia 2022 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 

    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

    West Virginia Unemployment Tax Registration

    West Virginia Unemployment Tax Employer Liabilities

    • New employer rate: 2.7%
    • 2022 Wage Base: $12,000

    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: dhhrbcseeru@wv.gov

    Additional Resources

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