Withholding
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
$9,000
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 online
Reporting by mail
New hire reporting form
Child Support
Online payments
More information
Bureau for Child Support Enforcement
P.O. Box 247
Charleston, WV 25321
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
12/21/2023
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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