West Virginia 2019 Tax Rates

Register as an employer on the West Virginia Employment Development website

Employee's Withholding Tax Exemption Certificate

: WV/IT-104

Withholding Method

: Formula

Supplemental Rate

: If no tax withheld from regular wages, add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld on regular wages; if tax withheld from regular wages, withhold at:

• 3% if annual income < $10,000
• 4% if annual income > $10,000 and < $25,000
• 4.5% if annual income > $25,000 and < $40,000
• 6% if annual income > $40,000 and < $60,000
• 6.5% if annual income > $60,000

West Virginia Wage Base

: $12,000 for 2019

West Virginia SUI Rates range from

: 1.50% to 8.50% for 2019

West Virginia new employer rate

: 2.7% for 2019

West Virginia out-of-state construction employer rate

: 8.5% for 2019

None

West Virginia Minimum Wage

: $8.75 per hour

West Virginia Termination Pay

:

• Employee is fired — 72 hours
• Employee quits — next regular payday or at once if one pay period's notice given

West Virginia New Hire Reporting Center
PO Box 640098
Atlanta, GA 30364

Phone: 877-625-4669

Fax: 877-625-4675

Bureau for Child Support Enforcement
PO Box 247
Charleston, WV 25321

Phone: 800-835-4683

Fax: 304-558-1487

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