West Virginia payroll laws include reciprocity with states such as Kentucky and Maryland, as well as an $8.75 minimum wage. Read below for more withholding requirements and state tax laws.
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: $2.50 per week.
Huntington city service fee: $5 per week. Weirton city service fee: $2 per week. Fairmont city service fee: $2 per week.
State Tax Unemployment Insurance If liability exceeds $110,000, employers must remit electronically at https://mytaxes.wvtax.gov/. Reserve ratio formula.
Wage base is $12,000 for 2016.
Rates range from 1.50% to 8.50%.
New employers use 2.70% for 2016.New foreign construction employers use 7.50%.State Disability None.
State Labor Laws
Minimum wage - The federal minimum wage applies for 2014, $8.75 effective 2016.
Termination Pay - Fired - 72 hours. Quit - next regular payday or at once if one pay period's notice given.
Employers must report hiring, rehiring, and return reporting to work within 14 days on West Virginia New Hire Reporting FormWest Virginia New Hire Reporting Center
P.O. Box 640098
Atlanta, GA 30364
5To report online, click here.
Remit Withholding For Child Support To Online payments preferred
Fax: 304-558-1487To report online, click here.
Reciprocal States Kentucky, Maryland, Ohio, Pennsylvania, Virginia.
State Tax Resources West Virginia Department of Revenue. Bureau of Employment Programs.
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.