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West Virginia State Tax Information


Looking for West Virginia state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

WV Department of Revenue

Bureau of Employment Programs

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:
3% if annual income < $10,000
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: $2.50 per week.
Huntington city service fee: $5 per week
Weirton city service fee: $2 per week
Fairmont 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 for 2015 and 2016

Rates range from 1.50% to 8.50%

New employers use 2.70% for 2014

New foreign construction employers use 7.50%.

State Disability Insurance (SDI)

None

State labor laws

Minimum wage - $8.75 per hour effective 1/1/2016
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 640098
Atlanta, GA 30364
Phone: 877-625-4669
Fax: 877-625-4675

To report online click here

Remit withholding for child support to

Online payments preferred

Phone: 800-835-4683

Fax: 304-558-1487

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.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.