West Virginia Payroll Tax And Labor Laws

Get your West Virginia State Tax ID Number

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

Did you know that West Virginia’s minimum wage legislation requires employees to be paid $8.75 per hour?

West Virginia Wage and Hour Laws

Employees in West Virginia who are covered by the state’s minimum wage statute must be paid $8.75 per hour.

Except for employees of employers with six or more workers in one location or establishment (unless 80 percent of the workers are protected by the Fair Labor Standards Act), all employees of employers with six or more workers in one location or establishment are covered:

• individuals with professional, executive, or administrative responsibilities;
• external salespeople;
• laborers in agriculture;
• trainees on the job;
• students with part-time jobs;
• employees who are subject to Department of Transportation rules; and
• Workers who are 62 years old or older and receive Social Security retirement or survivor benefits.

West Virginia Payroll for Employers

West Virginia Unemployment:

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

New Employer Rate (% Taxable Wages)    2.7 or 8.5

Employers must withhold state income tax from their workers’ paychecks and return the withheld amounts to the Department of Revenue under West Virginia law.

Kentucky, Maryland, Ohio, Pennsylvania, and Virginia have reciprocal withholding agreements with West Virginia. West Virginia withholding taxes on earnings and salaries earned in the state are excluded for residents of those states who are employed in West Virginia or by West Virginia businesses.

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

Employers in West Virginia are required to provide employees enough time off to vote.

In West Virginia, all businesses must provide their employees time off to vote. The scope of this overview is limited to private employers. Employers must provide three hours of voting time leave to their employees. Employers can set up voting time leave arrangements that minimize work interruption.

How do I report new hires to the state?

• Report new hires online
• West Virginia New Hire Reporting Center
  PO Box 2998
  Trenton, NJ 08690
• Fax: (877) 625-4675
• Phone: (877) 625-4669

How do I submit Child Support payments?

• Remit payments online
• Bureau for Child Support Enforcement
  PO Box 247
  Charleston, WV 25321
• Phone: (800) 385-7097
• Email: [email protected]
• Employer Resource Center

West Virginia State Tax Resources