state taxWest Virginia State Tax Information
Looking for West Virginia state tax information? We provide the latest resources on state tax, unemployment, income tax and more.
Withholding Requirements:
- Request Employer West Virginia Income Tax Identification Number by filing Form WV/BRT-801 (Application for Identification Number);
- Employee's Withholding Exemption Certificate - WV/IT-104
- Withholding Method = formula
- Supplemental Rate = If no tax withheld from regular wages, add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld on regular wages; if tax withheld from regular wages, withhold at:
4% if annual income > $10,000 and < $25,000
4.5% if annual income > $25,000 and < $40,000
6% if annual income > $40,000 and < $60,000
6.5% if annual income > $60,000
Local Taxes:
Charleston city service fee: $2 per week.
Huntington city service fee: $3 per week
Weirton city service fee: $2 per week
State Unemployment Insurance (SUI):
If liability exceeds $110,000, employers must remit electronically at https://mytaxes.wvtax.gov.
Reserve ratio formula
Wage base is $12,000
Rates range from 1.50% to 8.50%
New employers use 2.70%.
New foreign construction employers use 7.50%.
State Disability Insurance (SDI)
None
State labor laws
Minimum wage - The Federal minimum wage applies
Termination Pay - Fired - 72 hours. Quit - next regular payday or at once if one pay period's notice given.
New Hire Reporting
Employers must report hiring, rehiring, and return reporting to work within 14 days on West Virginia New Hire Reporting Form.
West Virginia New Hire Reporting Center
PO Box 2473
Charleston, WV 25329
(877) 625-4675 Toll-free fax
To report online click here
Remit withholding for child support to
Bureau for Child Support Enforcement
Division of Health & Human Services
State Capitol Complex
Building 6, Room B-749
Charleston, WV 25305
To report online click here
Reciprocal States
Kentucky, Maryland, Ohio, Pennsylvania, Virginia
For paycheck calculation visit the West Virginia Paycheck Calculator of PaycheckCity.
Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about West Virginia state tax, articles, federal tax information and state tax information.
