West Virginia payroll taxes
Every tax withheld from a West Virginia paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: assets.equifax.com, code.wvlegislature.gov, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| West Virginia SUTA | — | 2.7% (new) | $9,500 |
| West Virginia income tax | 2.11%–4.58% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
West Virginia charges new employers 2.7% on the first $9,500 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 1.5% to 8.5%. Out-of-state construction employers pay a higher new employer rate. Wage base fixed by statute.
Register and file with the West Virginia unemployment tax agency.
Income tax withholding
West Virginia has a graduated income tax with 5 brackets, from 2.11% up to 4.58% on taxable income over $60,000 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in West Virginia?
- Social Security, Medicare, federal unemployment (FUTA) and West Virginia unemployment insurance (SUTA).
- What is the West Virginia SUTA wage base for 2026?
- $9,500 per employee.
- Does West Virginia require state income tax withholding?
- Yes. Employers withhold West Virginia income tax based on the employee's state withholding certificate or federal W-4.