2025 YEAR END
Withholding
Withholding requirements
Employees must complete Form WV/IT-104.
Supplemental rate
West Virginia uses a graduated supplemental rate based on annual taxable income.
State Unemployment Insurance (SUI)
Wage base
$10,000
Contributions
- General range: 0.749% to 10.3734%
- New Employers (Non-Construction): 3.822%
- New Employers (Construction): 10.5924%
- Out-of-State Construction Companies: Typically assigned the maximum rate, which aligns with 10.5924%
Employee Withholding Rate: 0.07% on gross wages (no cap)
More information
- Rates vary based on employer experience, industry, and reserve account balance.
- Additional surcharges and adjustments may apply depending on delinquency status and other factors.
Labor
Minimum wage
$11.00
Termination Pay
Final Paycheck Timing:
- If fired: Must be paid within 72 hours of termination.
- If employee quits:
- With at least one pay period’s notice: Pay is due immediately
- Without notice: Pay is due on the next regular payday.
More information
- Small Employers: If fewer than 6 employees, the federal rate of $7.25/hour may apply.
- Tipped Employees:
- Cash wage: $2.62/hour
- Total earnings (wage + tips) must equal at least $11.00/hour
- Youth Wage: $4.25/hour for workers under 20 during their first 90 days.
New Hire Filing
Reporting deadline
Within 14 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
West Virginia New Hire Reporting Center
P.O. Box 640098
Atlanta, GA 30364
Fax: 877-625-4675
New hire reporting form
Child Support
Online payments
More information
Bureau for Child Support Enforcement
P.O. Box 247
Charleston, WV 25321
Include a payment coupon with your check or money order (no cash).
Other
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
N/A
Helpful links
Last Updated
10/01/2025
States
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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