West Virginia Payroll

Register as an employer on the West Virginia Employment Development website

Employee's Withholding Tax Exemption Certificate

: WV/IT-104

Withholding Method

: Formula

Supplemental Wage / Bonus Rates

:

The two earner table should be used unless the employee specifies the optional one earner table on their withholding certificate. This is the same treatment as withholding on regular wages.

• Annual gross is less than $10,000: 2.36%
• Annual gross is between $10,001 and $25,000: 3.15%
• Annual gross is between $25,001 and $40,000: 3.54%
• Annual gross is between $40,001 and $60,000: 4.72%
• Annual gross is over $60,000: 5.12%

West Virginia Wage Base

: $9,000 for 2023

West Virginia SUI rates range from

: 1.5% to 8.5% for 2023

West Virginia new employer rate

: 2.7% for 2023

West Virginia new out-of-state construction employer rate

: 8.5% for 2023

Get your unemployment insurance rate: West Virginia UI agency website

None

None

West Virginia Minimum Wage

: $8.75 per hour

West Virginia Termination Pay

:

• Employee is fired — 72 hours
• Employee quits — pay next regular payday or at once if one pay period's notice given

West Virginia New Hire Reporting Center
PO Box 640098
Atlanta, GA 30364

Phone: 877-625-4669

Fax: 877-625-4675

Bureau for Child Support Enforcement
PO Box 247
Charleston, WV 25321

Phone: 800-835-4683

Fax: 304-558-1487

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