Looking for West Virginia state tax information? In this article, you’ll find the latest resources on state tax, unemployment, income tax and more. WV Department of Revenue
Bureau of Employment Programs
West Virginia 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
West Virginia Local Taxes:
Charleston city service fee: $2 per week.
Huntington city service fee: $3 per week
Weirton city service fee: $2 per weekFairmont city service fee: $2 per week
West Virginia State Unemployment Insurance (SUI):
If liability exceeds $110,000, employers must remit electronically here. Reserve ratio formula
Wage base is $12,000 for 2014 and 2015
Rates range from 1.50% to 8.50%
New employers use 2.70% for 2014 New foreign construction employers use 7.50%.
West Virginia State Disability Insurance (SDI)
West Virginia State labor laws
Minimum wage - The Federal minimum wage applies for 2014, $8.00 effective 1/1/2015 and $8.75 effective 2016
Termination Pay - Fired - 72 hours. Quit - next regular payday or at once if one pay period's notice given.
West Virginia 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
P.O. Box 640098
Atlanta, GA 30364
To report online click here.
Remit withholding for West Virginia child support to:
Online payments preferred
To report online click here
West Virginia Reciprocal States
Kentucky , Maryland , Ohio , Pennsylvania , Virginia
For paycheck calculation visit the West Virginia Paycheck Calculator of PaycheckCity.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.