Payroll and Benefits Guide United States – West Virginia
Last updated: Apr 04, 2023
Employer Payroll Contributions
1.50% – 8.50% (Max taxable wages is 9,000 USD)
Unemployment Insurance (State)
2.70% (Voluntary Contribution permitted)
Unemployment- New Employer (State)
6.20% (Maximum taxable wages is 160,200.00 USD)
FICA Social Security (Federal)
FICA Medicare (Federal)
0.60% – 6.00% (Maximum taxable wages is 7,000 USD)
FUTA (Federal Unemployment Tax Act) The FUTA tax rate is 6.0% with a taxable wage base of 7,000 USD. However, if states operate their unemployment insurance programs in compliance with federal law then the FUTA tax is reduced (credit) by 5.4% to0.6%.
12.45% – 24.85%
Total Employment Cost
Employee Payroll Contributions
|7.65% – 8.55%||Total Employee Cost|
|6.20% (Maximum taxable wages is 160,200.00 USD)||FICA Social Security (Federal)|
|1.45% (Maximum taxable wages is 160,200 USD)||FICA Medicare (Federal)|
|0.90%||Additional tax on earnings over 200,000 USD (High-income earners also pay an additional 0.90% in Medicare taxes)|
Employee Income Tax
|State Employee Income Tax|
|State Tax – Single Filers|
|3.00%||0 USD to 10,000 USD|
|4.00%||10,000 USD to 25,000 USD|
|4.50%||25,000 USD to 40,000 USD|
|6.00%||40,000 USD to 60,000 USD|
|6.50%||Over 60,000 USD|
|State Tax – Two earner/Two or More jobs|
|3.00%||0 USD to 6,000 USD|
|4.00%||6,001 USD to 15,000 USD|
|4.50%||15,001 USD to 24,000 USD|
|6.00%||24,001 USD to 36,000 USD|
|6.50%||over 36,000 USD|
|Standard Deduction and Personal Exemption|
|n/a||Couple/Married Filing Jointly|
|Couple/Married Filing Jointly||4,000 USD|
|Federal Employee Income Tax|
|Federal Tax – Singles|
|10.00%||Up to 11,000 USD|
|12.00%||11,001 USD to 44,725 USD|
|22.00%||44,726 USD to 95,375 USD|
|24.00%||95,376 USD to 182,100 USD|
|32.00%||182,101 USD to 231.250 USD|
|35.00%||231,251 USD to 578,125 USD|
|37.00%||578,126 USD or more|
|Federal Tax – Married, filing jointly|
|10.00%||Up to 22,000 USD|
|12.00%||22,001 USD to 89,450 USD|
|22.00%||89,451 USD to 190,750 USD|
|24.00%||190,751 USD to 364,200 USD|
|32.00%||364,201 USD to 462,500 USD|
|35.00%||462,501 USD to 693,750 USD|
|37.00%||693,751 USD or more|
|Federal Tax – Heads of Households|
|10.00%||Up to 15,700 USD|
|12.00%||15,701 USD to 59,850 USD|
|22.00%||59,851 USD to 95,350 USD|
|24.00%||95,351 USD to 182,100 USD|
|32.00%||182,101 USD to 231,250 USD|
|35.00%||231,251 USD to 578,100 USD|
|37.00%||578,101 USD or more|
|Standard Deduction and Personal Exemption|
|27,700.00 USD||Married Filing Jointly|
|20,800.00 USD||Head of Household|
The State Minimum Wage law in West Virginia is set at 8.75 USD per hour.
In West Virginia, the following employees are exempt from minimum wage laws:
- Administrative Employees
- Agricultural Employees
- Executive Employees
- Drivers / DOT workers (any individual covered by federal DOT regulations)
- Federal Employees
- Fire Fighters employed by the state of WV or its agencies (does not include municipal or county firemen)
- Golf Caddies
- Handicapped individuals working in a nonprofit sheltered workshop
- Immediate Family (spouse, parent, child)
- Individuals 62 years of age or older receiving social security benefits
- Motorbus carrier employees
- News boys & shoeshine boys
- On-the-job trainees relating to vocational programs
- Outside / Traveling salespersons
- Part time students of any recognized school or college working 24 hours or less per week
- Per Diem employees working for the West Virginia State Senate, House of Delegates, or Joint Committee on Government and Finance.
- Professional Employees
- Pin boys and pin chasers in bowling lanes
- Summer camp workers (boys and girls camps)
- Theater ushers
- Volunteer Workers engaged in the activities of educational, charitable, religious, or fraternal activities where an employment relationship does not exist
Employees in West Virginia are paid either semi-monthly or monthly, with payments on set dates stipulated in the employment contract.
There is no legislation for 13th-month payments in West Virginia.
In West Virginia, the standard working week consists of a maximum of 40 hours per week, 8 hours per day.
West Virginia adheres to the Fair Labour Standards Act (FLSA), and work in excess of 40 hours per week is considered overtime and paid at the rate of 150% of the regular pay. If employees are scheduled to work on weekends or rest days, no additional payment is required. However, should an employer request an employee to work in exceptional circumstances on these days, then overtime is paid at the rate of 150% of the regular pay.
Paid Time Off
West Virginia does not have any state statute governing the amount and payment of vacation time; however, it is common for employers to decide whether to offer paid or unpaid vacation leave. This must comply with employment law and must be stipulated in the collective bargaining agreements.
West Virginia has 11 holidays. An employer in the private sector can require employees to work on holidays and does not have to pay 150% of pay unless it falls into overtime.
It is common for an employer to follow the Family and Medical Leave Act (FMLA), which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year for specific family and medical reasons (maternity leave, serious illnesses, or if the employee needs to care for a spouse or child).
Employees are eligible for FMLA if they have worked for their employer for at least one year, completed a minimum of 1,250 hours over the past year, and worked at a location where the company employs 50 or more employees within 75 miles.
FMLA eligible employees are entitled to:
- Twelve working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.
- The employee may be entitled to leave for the adoption or foster care of a child and care for the newly placed child within one year of placement.
- To care for the employee’s spouse, child, or parent who has a severe health condition.
- A serious health condition that makes the employee unable to perform the essential functions of their job.
- any qualifying exigency arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on “covered active duty.”
- Twenty-six working weeks of leave during a single one-year period to care for a covered servicemember with a serious injury or illness if the eligible employee is the service member’s spouse, son, daughter, parent, or next of kin (military caregiver leave).
See Sick Leave above.
PAID MATERNITY LEAVE (DAYS)
See Sick Leave above.
See Sick Leave above.
West Virginia law requires all employers to provide their full-time employees job-protected but unpaid leave for jury duty or as a witness in a case, responding to a subpoena: or acting as a plaintiff or defendant in the courts. Employees must provide a copy of the jury summons to the employer as evidence of requirement.
In addition to the federal law USERRA, West Virginia law provides Protection against discrimination for members of U.S. armed forces, reserves, National Guard, commissioned corps of the Public Health Service, and any other category of persons designated by the president in a time of war or emergency.
West Virginia law requires that all employees who are registered to vote must be allowed up to three hours of unpaid leave to vote. Employees must provide reasonable notice to their employers to take time off to vote.
Except in mass dismissals or as provided for in an employment contract or a collective bargaining agreement, U.S. law does not impose a formal “notice period” to terminate an individual employment relationship, and employment is stipulated “at will.”
This means that either the employer or the employee may end the employment relationship without giving either notice or reason, provided it is not illegal, notable discrimination on the grounds of a category protected by law, etc., and as per the Federal Worker Adjustment and Retraining Notification Act (WARN).
The employment contracts of executives and other highly skilled individuals often incorporate a “just cause termination” clause which mandates that the employer may only terminate the employee for “cause” and lists the permissible grounds. In such cases, the parties negotiate the foundations for a “just cause” termination case-by-case.
In West Virginia, most employees are employed “at-will,” and either party can terminate the employment relationship without notice. In West Virginia, payout of unused vacation time is not required by law. Still, generally, employers will pay an employee for unused vacation days, provided the employee gave some advanced notice of resignation; there is no official notice period. Still, in general practice, two weeks’ notice is a minimum requirement.
In mass dismissal cases the Worker Adjustment and Retraining Notification Act (WARN Act) must be followed, and employers must give 60 days’ notice to impacted employees.
Except as otherwise provided in an employment contract or collective bargaining agreement, employers need not make severance payments to terminated employees. Employers who choose to offer severance would need to have the provisions within the employee’s contract and agreed by both parties, many employers choose to offer severance payment linked to the employee’s length of service. Most common in West Virginia is one week pay for every year of service.
No legal provision governs a formal “trial /probation period.” However, it is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.
Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States. An employer seeking to hire a foreign national may file a petition with the United States Department of Homeland Security/ United States Citizenship and Immigration Services (“USCIS”) for an employment visa on behalf of the prospective employee.
If the petition is approved, the prospective employee must obtain a “visa stamp” from a United States embassy or consulate (Canadian citizens are exempt from this requirement). To get a temporary U.S. work visa, an employer must file a petition with U.S. Citizenship and Immigration Services (USCIS). An approved petition must be part of the visa request; the types of visas include:
- H-1B – for applicants with a college degree hired to do specialised work. The visa is valid for three years and can be extended for an additional three years. The visa is connected to the employer that filed the petition. If there is a change of employer, the new employer must repeat the process. There are 65,000 H-1B visas available each year.
- H-1B1 – for applicants with a college degree from Chile and Singapore. The US government grants up to 1,400 visas to Chilean citizens and 5,400 from Singapore each year.
- H-2A – for temporary or seasonal agriculture work. It is limited to citizens of qualified countries. Usually valid for up to 1 year and can be extended to a maximum of 3 years.
- H-2B – for temporary non-agricultural work. These visas are limited to citizens of qualified countries. Usually valid for up to 1 year and can be extended to a maximum of 3 years.
- L – for intercompany transfers (people transferred from a foreign company to a US branch of the company.) The applicant must have been employed at the company for a year before the transfer and work in a managerial level position or higher with specialised knowledge.
- 0 – for people with extraordinary ability in science, arts, education, business, or athletics.
The standard procedure is to obtain a short-term work visa and then apply for an immigrant visa after the employee has started working in the United States.
For those seeking employment-based immigrant visas:
- E-1 – Highest priority employment for those with extraordinary ability in science, arts, education, business, and athletics.
- E-2 – for those with advanced degrees or exceptional ability.
- E-3 – for skilled workers and professionals, as well as unskilled workers.
- E-4 – Members of certain immigrant groups.
- E-5 – Immigrant investors in US companies (substantial investment)
Alternatively, an employer may sponsor a potential employee’s application for permanent resident status, referred to as a “green card,” if the employee can establish that the potential employee is a multinational executive/manager transferee, has unique skills, or has been offered a job in the United States. The employer must have been unable to recruit a U.S. worker who meets the position’s minimum requirements.
All employers are obligated to verify that all individuals they employ are authorised to work in the United States.
West Virginia has a minimum combined Sales Tax rate of 6.39% (State tax at 6.00% and Local tax average 0.39%)
Stay up to date on payroll & employment law changes
West Virginia has a minimum combined 2022 Sales Tax rate of 6.131% (State tax at 6.00% and Local tax at between 0% and 1% USD).
Questions & Answers
Payroll and Benefits Guide
in United States – West Virginia
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
Public Holidays Calendar
|Sunday||Jan-1||New Year's Day|
|Monday||Jan-16||Martin Luther King Day|
|Monday||Jun-19||Juneteenth Independence Day|
|Tuesday||Jul-4||Independence Day July|