West Virginia Payroll Services

All Fields Required

West Virginia Payroll Services

Get Your State ID

Click Here to Obtain State Tax ID
Click Here to Obtain State Unemployment Tax ID

Did you know that employees covered by West Virginia's minimum wage law must be paid $8.75 an hour?

  • West Virginia Compensation
  • West Virginia Payroll for Employers
  • West Virginia Income Tax Withholding
  • West Virginia Benefits
  • West Virginia Links


West Virginia Compensation

Employees covered by West Virginia's minimum wage law must be paid $8.75 an hour.

All employees of employers with six or more workers in one location or establishment (unless 80 percent of the workers are covered under the Fair Labor Standards Act) are covered except for:

  • those working in a professional, executive or administrative capacity;
  • outside salespersons;
  • agricultural workers;
  • on-the-job trainees;
  • students working part-time;
  • employees covered by Department of Transportation regulations; and
  • workers age 62 or older receiving Social Security old age or survivor's benefits.

West Virginia Payroll for Employers

Employers covered by West Virginia's wage payment law must pay wages at least once every two weeks unless an alternative frequency has been approved by the Division of Labor. All employees are covered.

West Virginia Unemployment:


Taxable Wage Base ($000s):                        12,000

New Employer Rate (% Taxable Wages)    2.7

Employee Tax Rate (% Taxable Wages)     None

Period Effective                                             Calendar Year 2018


West Virginia Income Tax Withholding

West Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Revenue.

West Virginia has reciprocal withholding agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Persons residing in those states and who are employed in West Virginia or by West Virginia firms are exempt from West Virginia withholding taxes on wages and salaries earned in the state.

West Virginia Benefits

West Virginia Voting Rights:

Employer Right to Schedule Voting Hours         Yes

Pay Deduction for Voting Time Leave                 Time Off with Pay Limited to 3 Hours

West Virginia requires employers to allow employees sufficient leave time to vote.

All employers in West Virginia must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must grant employees three hours of voting time leave. Employers can arrange schedules of voting time leave that avoid disruption of work.

West Virginia Links


SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.