West Virginia Paycheck Calculator

Use West Virginia Paycheck Calculator to estimate net or “take home” pay for salaried employees. Simply input salary details, benefits and deductions, and any other necessary information as prompted below, and let our tool handle the rest.

What Are Payroll Taxes?

Payroll taxes withheld from employee paychecks fund Social Security and Medicare, to which the employer also makes payroll tax contributions.

The Social Security tax is paid by both the employee and the employer at a rate of 6.2% of the employee’s wages. The Medicare tax is also paid by both employee and employer, but at a rate of 1.45%.

Employers are also required to pay taxes under the Federal Unemployment Tax Act (FUTA) and the State Unemployment Tax Act (SUTA). The employer must also collect federal income tax from employee paychecks, and pay that amount to the IRS. The rate is determined by the employee’s tax bracket.

Each state also has specific state payroll taxes that must be withheld and paid.

West Virginia Payroll Taxes

In addition to Social Security and Medicare, West Virginia assesses state income tax and state unemployment taxes (SUTA). 

State Income Tax

The state of West Virginia has a progressive income tax system, ranging from 3% to 6.5%, depending on your tax bracket. Rates also vary between single and married taxpayers: 

Single Filers, Married Filing Jointly, Head of Household:

• 3% $0-$10,000
• 4% $10,001-$25,000
• 4.5% $25,001-$40,000
• 6% $40,001-$60,000
• 6.5% $60,000+

Married Filing Separately:

• 3% $0-$5,000
• 4% $5,001-$12,500
• 4.5% $12,501-$20,000
• 6% $20,001-$30,000
• 6.5% $30,000+

Employers are required to withhold state income taxes from their employee wages. 

State Unemployment Tax (SUTA)

State unemployment tax is an employer-paid tax and not withheld from employees. SUTA tax rates in West Virginia range from 1.5% to 8.5% for established businesses. The rate for new businesses in West Virginia is 2.7%. 

The current SUTA taxable wage base in West Virginia is $12,000. 

Paying Payroll Taxes

Just as you need an EIN to pay federal payroll taxes, in West Virginia you’ll need to register for state withholdings. The West Virginia State Tax Department offers both e-filing and electronic payment options, as detailed on its website.

Electronic Funds Transfer (EFT) 

Electronic Funds Transfer (EFT) is available for businesses and individuals and is voluntary for all taxpayers, with the exception of businesses that meet the following criteria: 

• “Taxpayers remitting any single business tax of $50,000 or more during the previous fiscal year must pay and file returns electronically for all business tax types, unless specifically excluded. You can visit the Electronic Filing for Businesses page for information about exclusions to the e-File requirement.”

Learn more about EFT payments here. 

Payment Options

The state also accepts the following payment options: 

• ACH Credits: Payments are initiated by your financial institution. You can apply online for Electronic Funds Transfer, or complete and submit the Electronic Funds Transfer Application, Form WV/EFT-5. You’ll need to contact your bank to confirm their participation in the ACH Credit program before applying.
• ACH Debits:  Payments initiated by the Tax Department. Head to the MyTaxes website to start submitting payments electronically using the ACH Debit method. 
• Credit Cards:  All major credit cards are accepted. You can visit the Credit Card Payments page for more information. 

For more information, visit the West Virginia State Tax Department website or call (304) 558-3333.

West Virginia businesses can register and pay SUTA taxes through the WorkForce West Virginia website.

Using a Payroll Tax Service

In West Virginia, payroll and payroll taxes come with countless laws and restrictions, which is why many business owners turn to a payroll service provider to ensure their business remains fully compliant. It’s usually less expensive than creating a new staff position for managing payroll, and relatively easy.  

You’ll just send over your digital timesheets and relevant information and the service provider will take care of the calculations, payments and taxes, freeing you up to focus on growing your business. 

We highly recommend hiring a payroll service — as a busy entrepreneur, you won’t regret it!