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: email@example.com
- Employer Resource Center
Get A Quote For West Virginia Payroll Services