West Virginia payroll taxes for employers (2026)

What is different about payroll in West Virginia

Start with the rate conflict. The handbook figure predates 2026 and the DOL table is newer, and we could not settle which one WorkForce West Virginia is applying. The gap is small on a $9,500 base: $256.50 per worker at 2.7% against $237.50 at 2.50%. Your rate notice decides it.

• Out-of-state builders pay more: the handbook puts out-of-state construction employers at 8.5%, and delinquent employers at 7.5%. Established accounts fall between 1.40% and 7.00% on the federal summary.
• Retroactive tax cut: under S.B. 392 the highest bracket fell from 4.82% to 4.58%, reaching back to January 1, 2026. For a single earner, the March 2026 IT-100.2A tables run 2.11% up to $10,000, 2.81% up to $25,000, 3.16% up to $40,000, 4.22% up to $60,000 and 4.58% above. The tables say nothing about bonus withholding.
• Twice-monthly pay, 19-day gap: W. Va. Code 21-5-3 sets that schedule. The federal payday chart says biweekly; we follow the statute. Someone who leaves, by choice or not, gets the last check no later than the next regular payday (21-5-4(b)).
• 14 days to report a hire: reports go to the WV New Hire Reporting Center. The Bureau for Child Support Enforcement page confirms where to report but does not restate the 14-day deadline.
• Workers comp from one employee: W. Va. Code 23-2-1 covers every employer regularly employing one or more people, with listed exemptions such as household workers, small agricultural employers, churches and casual work with 3 or fewer people. Coverage is bought on the private market.
• PEO license: W. Va. Code 33-46A-4 makes PEOs get licensed through the Insurance Commissioner. We could not locate a published roster.

West Virginia's $8.75 hourly minimum covers businesses with 6 or more workers at a single location, and tipped staff can be paid $2.62 in cash (a 70% tip credit, $6.13). No city or county income tax turned up in our research. Some cities are reported to charge flat municipal service or user fees through payroll, but we did not verify them on an official page, so check with your city. Staff who cross a state line to work may owe local tax there: see Ohio municipal income tax, Pennsylvania local EIT and Kentucky local taxes.

West Virginia employer payroll facts at a glance

Registering with WorkForce West Virginia and the Tax Department

1. Line up a federal employer identification number first.
2. Open the WorkForce West Virginia unemployment account through business4.wv.gov.
3. Add a West Virginia State Tax Department withholding account and switch your tables to the March 2026 IT-100.2A edition.
4. File each hire with the WV New Hire Reporting Center inside 14 days.
5. Get a private workers comp policy in place before anyone is regularly on payroll.
6. Fix paydays so none are more than 19 days apart and each month has at least two. Our pay schedule guide shows which cycles meet that test.

What a $50,000 West Virginia employee costs

The table uses the 2.7% handbook rate; the 2.50% DOL figure is shown underneath.

Use the federal 2.50% instead and SUTA drops to $237.50, total $4,104.50. An out-of-state builder at 8.5% owes $807.50 on this worker, or $4,674.50 altogether. The worker's own check loses $3,825.00 of FICA and both income taxes. With a $9,500 base, West Virginia sits in the lower third of the SUTA rate list; the calculator below handles other salaries.

Payroll services and PEOs for West Virginia

Before you sign with a provider, check three things: that it uses the 4.58% tables rather than the pre-cut 4.82% rates, that your pay schedule meets the 19-day rule, and, for a PEO, that it holds a West Virginia license under 33-46A-4.

Our payroll software scores and payroll cost breakdown list each service's fees; the PEO comparison covers bundled options. For staff who live or work next door, see Virginia, Ohio, Pennsylvania and Kentucky; pay floors are on the 2026 minimum wage table.