West Virginia


Withholding requirements

Employees must complete Form WV/IT-104.

Supplemental rate

The supplement tax rate is determined by annual wages:

  • 2.36% if annual income < $10,000
  • 3.15% if annual income > $10,000 and < $25,000
  • 3.54% if annual income > $25,000 and < $40,000
  • 4.72% if annual income > $40,000 and < $60,000
  • 5.12% if annual income > $60,000

State Unemployment Insurance (SUI)

Wage base



Rates range from 1.5% to 8.5%. New employers use a rate of 2.7%. Out-of-state construction companies use a rate of 8.5%.

More information


Minimum wage


Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

More information

New Hire Filing

Reporting deadline

Within 14 days of employee hiring, rehiring, or returning to work.

Reporting online

Reporting by mail

New hire reporting form

Child Support

More information

Bureau for Child Support Enforcement
P.O. Box 247
Charleston, WV 25321


New employer registration

Local taxes

Charleston is $3.00 per week. Parkersburg is $2.50. Fairmont and Weirton's fee is $2 per week. Huntington's fee is $5, and Morgantown's fee is $3.

Reciprocal states

Kentucky, Maryland, Ohio, Pennsylvania, and Virginia

Disability insurance


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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.


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