What is the state minimum wage? 

  • $8.75/hour (six or more non-exempt employees)
  • $7.25/hour (five or fewer non-exempt employees)

What do I need to know about state withholding tax?

  • All income earned by West Virginia residents is subject to West Virginia withholding
  • Income earned by non-residents within West Virginia is subject to West Virginia withholding
  • New employers are required to register for a withholding account. Click here to register online or click here to register by paper.

What forms do employees need to set up state withholding?

  • IT-104 – West Virginia Employee’s Withholding Exemption Certificate

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 12,000
  • 2020 New Employer UI Rate – 2.7%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • West Virginia New Hire Reporting Center
    PO Box 2998
    Trenton, NJ 08690
  • Fax: (877) 625-4675
  • Phone: (877) 625-4669

How do I submit Child Support payments?

  • Remit payments online
  • Bureau for Child Support Enforcement
    PO Box 247
    Charleston, WV 25321
  • Phone: (800) 385-7097
  • Email: dhhrbcseeru@wv.gov
  • Employer Resource Center

Additional Resources:

West Virginia Division of Labor WorkForce West Virginia
West Virginia State Tax Department Employer Resources
Employer Resource Center Withholding Tax Forms

Get A Quote For West Virginia Payroll Services

  • This field is for validation purposes and should be left unchanged.