West Virginia Payroll Services
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West Virginia Payroll Tax and Labor Laws
Get your West Virginia State Tax ID Numbers
Click HERE to obtain State Tax ID
Click HERE to obtain State Unemployment Tax ID
West Virginia Wage and Hour Laws
Minimum Wage
West Virginia’s minimum wage rate is currently $8.75 per hour.
For more information on West Virginia’s minimum wage laws, please click HERE.
Overtime
West Virginia’s overtime law covers certain employers who are not already covered by federal overtime requirements of the Fair Labor Standards Act (FLSA). For those employers not covered by FLSA overtime requirements, West Virginia’s state overtime law requires employers to pay employees one and one-half times their regular rate of pay for all hours worked over 40 within the same seven consecutive day workweek. To be subject to West Virginia’s overtime laws, an employer must meet all of the conditions below:
- The company does not qualify for federal enterprise coverage;
- 80% of the company’s employees do not qualify individually for federal overtime coverage based on interstate commerce activity under the work duties test; and
- The company has the required six non-exempt employees working at any one separate, distinct, and permanent business location.
For more information on West Virginia’s overtime laws, please click HERE.
Pay Frequency
West Virginia’s pay frequency statute requires employers to pay employees at least twice per month for all wages earned on scheduled paydays with no more than 19 days between paydays.
For more information on West Virginia’s pay frequency laws, please click HERE.
Taxable Wage Base ($000s): $9,521
New Employer Rate (% Taxable Wages): 2.7% In-State New Employer, 8.5% Out-of-State Construction
Employee Tax Rate (% Taxable Wages): None
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 State Resources
West Virginia State Tax Department
West Virginia Division of Labor
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.
Revised 1/1/2024
