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West Virginia is aggressively cutting its income tax (5.12% top rate in 2024, targeting eventual elimination) and has no local income taxes. Rippling handles WV State Tax Department and WorkForce WV filings.
West Virginia is an Appalachian economy with strengths in energy (coal, natural gas), chemical manufacturing, healthcare, and federal government employment. West Virginia payroll is becoming more employer-friendly: the state is aggressively reducing its income tax (5.12% top rate in 2024, targeting elimination) and has no local income taxes — making it simpler than neighboring Kentucky or Pennsylvania. No state-mandated paid leave programs exist.
Rippling’s West Virginia payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| WV SUI (WorkForce WV) | New employer 2.7% | On first $9,000 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Required for most employers |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| WV State Income Tax | 2.36%–5.12% | 5-bracket progressive; top rate 5.12% in 2024 (reduced from 6.5%; further reductions planned) |
| West Virginia Income | WV Rate |
|---|---|
| Up to $10,000 | 2.36% |
| $10,001–$25,000 | 3.15% |
| $25,001–$40,000 | 3.54% |
| $40,001–$60,000 | 4.72% |
| Above $60,000 | 5.12% |
WV withholding remitted to WV State Tax Department. Annual WV/IT-103 reconciliation.
Final Pay: West Virginia requires final pay on the next regular payday. Accrued vacation: WV Wage Payment and Collection Act treats promised vacation as wages if the employer’s policy provides for payout.
West Virginia enacted significant income tax cuts: from a prior top rate of 6.5% to 5.12% in 2024, with further automatic reductions planned if state revenue targets are met. WV is targeting eventual elimination of its income tax. Rippling updates WV withholding annually as reductions take effect.
West Virginia’s minimum wage is $8.75/hour — above the federal minimum of $7.25/hour. WV has its own state minimum above the federal floor, though it hasn’t increased in recent years. There are no significant local minimum wages in WV cities.
West Virginia requires workers’ comp coverage for most employers with employees. West Virginia has a unique history — it was formerly a monopolistic workers’ comp state (all coverage through the state fund), but privatized in 2005. Coverage now available through private insurers. The WV Offices of the Insurance Commissioner administers oversight.
West Virginia’s cities and counties do not impose local income taxes. This makes WV payroll simpler than neighboring Kentucky (local occupational taxes) or Pennsylvania (local EIT) — only one state withholding account required.
