Withholding Requirements:

• Request Employer West Virginia Income Tax Identification Number by filing Form WV/BRT-801 (Application for Identification Number); or click here
• 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 for 2019
• Huntington city service fee: $5 per week for 2019
• Madison city service fee $1.25 per week for 2019
• Morgantown city service fee $3.00 per week for 2019
• Parkerburg city service fee $2.50 per week for 2019
• Romney city service fee $1.00 per week for 2019
• Weirton city service fee: $2 per week for 2019
• Fairmont city service fee: $2 per week for 2019

State Unemployment Insurance (SUI):

Reserve ratio formula

Wage base is $12,000 for 2019, unchanged from 2018

Rates range from 1.50% to 8.50% for 2019

New employers use 2.70% for 2019

New foreign construction employers use 8.50% for 2019

State Disability Insurance (SDI)

None

State labor laws

Minimum Wage - $8.75 per hour effective 1/1/2016
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
PO 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