West Virginia payroll taxes

State income tax: Progressive West Virginia withholding based on your WV employee withholding certificate and current state tables.
Local income tax: West Virginia municipalities generally do not levy wage-based local income taxes on employees.
Unemployment Insurance (SUI/UI): Employer-paid; employees do not pay West Virginia UI from wages.
Other state programs: No statewide employee-paid disability or paid family leave payroll tax at the paycheck level.
FICA (federal): Social Security and Medicare withholding—see details below.
FIT (federal income tax): Withheld using IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums can reduce FIT/WV taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable giving, etc.

How Your West Virginia Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA: Social Security up to the annual wage base; Medicare on all wages; Additional Medicare for high earners.
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate West Virginia state withholding using your WV elections and state tables.
Employer separately pays SUI/UI; this does not reduce your paycheck.
Subtract post-tax deductions (Roth, garnishments, etc.) to reach your net pay.

West Virginia Income unemployment tax rate — 10 Years Data

Employees do not pay West Virginia Unemployment Insurance from wages. Employers contribute on a taxable wage base at assigned rates. Values below are illustrative; confirm each year’s notice and wage base.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$12,000	~2.7%	~0.1%–8.5%
2017	0%	No	$12,000	~2.7%	~0.1%–8.7%
2018	0%	No	$12,000	~2.7%	~0.1%–8.9%
2019	0%	No	$12,000	~2.7%	~0.1%–9.1%
2020	0%	No	$12,000	~2.7%	~0.1%–9.3%
2021	0%	No	$12,000	~2.7%	~0.1%–9.5%
2022	0%	No	$12,000	~2.7%	~0.1%–9.7%
2023	0%	No	$12,000	~2.7%	~0.1%–9.9%
2024	0%	No	$12,000	~2.7%	~0.1%–10.1%
2025	0%	No	$12,000	~2.7%	~0.1%–10.3%

West Virginia salary threshold

West Virginia follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and the applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — West Virginia (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$42,000
2016	$44,000
2017	$45,700
2018	$47,600
2019	$49,200
2020	$51,000
2021	$55,300
2022	$59,800
2023	$61,900
2024	$63,200

West Virginia Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

West Virginia does not impose municipal wage-based income taxes on employees. Therefore, moving between WV cities typically does not change wage withholding beyond federal and state rules. Local governments rely on sales, property, and business taxes, which are collected outside payroll and do not appear as employee wage-tax lines on pay stubs.

Local income tax table (employee wage tax)

City/County	Local Wage/Income Tax	Notes
Statewide (West Virginia)	None	No municipal/county percentage-of-wages tax on employees

West Virginia Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees must be paid 1.5× after 40 hours/week (no daily OT rule).
Minimum wage: West Virginia sets a statewide minimum; confirm the rate effective for your pay period.
Pay frequency: Employers must establish regular paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay deadlines apply at separation.
Breaks/meals: Follow federal/state standards; minors and certain industries may have additional protections.

Additional West Virginia forms

West Virginia Employee Withholding Certificate — sets state withholding elections.
Federal Form W-4 — controls federal withholding.
UI Employer Registration & Rate Notice — West Virginia Division of Workforce account setup and SUI rate assignment.
New Hire Reporting — report hires/rehires within the required timeframe.
Required workplace posters — wage/hour, unemployment, safety, and federal postings.

FAQs — West Virginia Salary Paycheck Calculator

How do I use a West Virginia Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your federal W-4 and West Virginia withholding details, plus pre-/post-tax deductions. The calculator applies FICA, federal withholding, and WV state withholding to estimate per-pay and annual take-home.

Does any West Virginia city deduct a local wage tax?

No. West Virginia municipalities generally do not levy employee wage-based income taxes. Your stub typically lists federal, WV state, FICA, and deductions.

Do employees pay West Virginia unemployment insurance from wages?

No. WV UI is employer-funded. Employees will not see a WV UI deduction on their pay stubs.

Which form controls my WV state withholding?

Your West Virginia Employee Withholding Certificate controls state withholding. Update it after life events, multiple jobs, or major income changes.

What salary makes me exempt from overtime in West Virginia?

West Virginia follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold plus the applicable duties tests.

How are bonuses and commissions taxed in WV payroll?

They’re subject to federal supplemental methods, FICA, and West Virginia withholding. Enter bonuses as supplemental pay to apply the correct methods.

Can I add an extra West Virginia withholding amount per paycheck?

Yes. Request a flat extra state amount on your WV certificate and mirror it in the calculator to preview your new take-home.

How do pre-tax benefits (401(k), HSA, FSA) affect WV and federal taxes?

Pre-tax benefits reduce federal and WV taxable wages and may reduce FICA depending on the plan—often increasing take-home pay.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions.

Why did my net pay change mid-year without a raise?

You may have reached the Social Security wage base; Social Security withholding stops for the remainder of the year while Medicare continues.

How should I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator recalculates FICA, federal, and WV withholding based on the higher gross for that period.

What pay frequency should I choose?

Select your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages and tracks annual caps like Social Security.

How are tips handled for West Virginia payroll?

Reported tips are taxable for FIT, FICA, and WV withholding. Include tips to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in West Virginia?

Yes—this is federal. Employees pay an extra 0.9% above $200,000 of wages; employers do not match it.

Can student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD so the calculator stops Social Security at the cap, applies Additional Medicare if needed, and aligns WV withholding with cumulative wages.

How are PTO payouts taxed?

PTO payouts are taxable wages for FIT, FICA, and West Virginia income tax. If paid separately, employers may use supplemental methods.

What if I live in Ohio, Pennsylvania, Virginia, or Kentucky but work in WV?

Withholding usually follows the work state. WV withholding applies to WV-sourced wages; your resident state may grant credits for tax paid to WV.

Can I claim exempt from West Virginia withholding?

Only if you meet WV criteria (e.g., no state liability last year and none expected this year). Otherwise use standard elections or add a specific extra amount.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal and state limits and timelines apply.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run traditional (pre-tax) and Roth (post-tax) scenarios to see immediate take-home differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and net pay.

West Virginia Salary Paycheck Calculator