All About West Virginia Taxes

Looking for West Virginia state tax information? In this article, you will find 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 per week.
Huntington city service fee: $3 per week
Weirton city service fee: $2 per week

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%.

State Disability Insurance (SDI)

None

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.

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
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.


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