West Virginia Payroll Services

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?

• 2023 Taxable Wage Base – $9,000
• 2023 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 protected]
• Employer Resource Center

Additional Resources:

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