West Virginia

Withholding

Withholding requirements

Supplemental rate

State Unemployment Insurance (SUI)

Wage base

$12,000

Contribuitions

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

Labor

Minimum wage

$8.75

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 by mail

Child Support

More information

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

Other

Local taxes

Charleston and Parkersburg city service fee is $2.50 per week. 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

N/A

Helpful links

Last Updated

05/01/2019

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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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