West Virginia State Facts

West Virginia Effective 1/1/2016   Federal Effective 7/24/2009

West Virginia Department of Labor Webpage

 

West Virginia Final Paycheck Law
Fired: If an employee is terminated, the employer must pay his or her final wages due for work performed prior to the separation on or before the next regular payday on which the wages would otherwise be due and payable. When work of any employee is suspended as a result of a labor dispute, or when an employee for any reason whatsoever is laid off, the employer must pay in full to the employee not later than the next regular payday – either through the regular pay channels or by mail if requested by the employee – wages earned at the time of suspension or layoff.
Quit: If an employee quits or resigns, the employer must pay his or her final wages due for work performed prior to the separation on or before the next regular payday on which the wages would otherwise be due and payable.
West Virginia Direct Deposit Law
Force Direct Deposit:                                                                                                 Employers subject to the WPCA: No.          State Institutions of Higher ED: Yes
West Virginia Minimum Wage
Minimum Wage $8.75                     
Minimum Cash Wage(Tipped Employee) $2.62
Youth Minimum Wage $6.40
West Virginia State Income Tax
Wage Withholding Tables
West Virginia Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $12,000                                    
Employee 2022 Deduction None
Employer 2022 Tax Rates 1.5 – 8.5%
Standard 2022 New Employer Rate 2.70%