West Virginia 2025 Tax Rates

Withholding Method

: Formula

• Withholding Tax Tables

Supplemental Wage / Bonus Rates

: Formula

• (standard pay per period) times (number of pay periods) equals (standard pay). Supplemental payments would then be the excess of that using the annual table as published by the Tax Division
• Example: A $5,000 bonus on an employee: ($2,000 bi-weekly) times (26) equals ($52,000)
• As a result, the bonus would be withheld at 5.12% on the two-earner table, or 4.72% on the one-earner table (the rate that corresponds to the annualized wages for the employee based on the calculation above)

Nonresident income: 4.82% for 2025

Register as an employer on the West Virginia Employment Development website

Employee's Withholding Tax Exemption Certificate

: WV/IT-104

West Virginia Wage Base

: $9,500 for 2025

Get your unemployment insurance rate: West Virginia UI agency website

None

None

West Virginia Minimum Wage

: $8.75 per hour, since 2017

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

Kentucky

Maryland

Ohio

Pennsylvania

Virginia