See federal withholding, FICA, and the graduated West Virginia state tax after your $2,000 IT-104 exemptions on the two-earner or one-earner table for any pay frequency.
West Virginia payroll taxes stack federal taxes with a graduated state income tax. Every West Virginia paycheck has federal Social Security (6.2%), Medicare (1.45%), federal income tax withholding, and West Virginia income tax withheld with the IT-100.2A percentage method after a $2,000 exemption per Form WV/IT-104. For 2026 West Virginia cut its withholding schedule about 5 percent, so the state tax runs from 2.11% up to a 4.58% top rate, down from 4.82% in 2025. Employers use the higher two-earner table by default and the lower one-earner table only when the worker requests it. West Virginia has no percentage-of-wages local income tax, no employee-paid disability or paid-leave contribution, and no employee unemployment contribution; some cities charge a flat weekly City Service Fee, and employers separately pay unemployment on the first $9,500 of each worker's wages for 2026.
- West Virginia income tax is graduated. The 2026 IT-100.2A schedule runs 2.11%, 2.81%, 3.16%, 4.22%, and 4.58% applied to the annual wage after exemptions.
- Each Form WV/IT-104 exemption removes $2,000 of annual wages before the rate chart applies, about $96 of annual withholding at the 4.82% band for 2025.
- West Virginia publishes two tables. The two-earner table is the default the employer must use; the lower one-earner table applies only when the worker requests it on Form WV/IT-104.
- West Virginia cut income tax rates about 5 percent for 2026. The top withholding rate fell from 4.82% (2025) to 4.58% (2026), so the West Virginia line on a stub shrinks year over year.
- There is no percentage-of-wages local income tax anywhere in West Virginia, but several cities charge a flat weekly City Service Fee on people who work in the city.
- West Virginia has income tax reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia (Form WV/IT-104R). Commuters from those states pay income tax only at home.
- West Virginia has no employee-paid unemployment tax. Unemployment is funded entirely by employers on the first $9,500 of wages for 2026.
What Makes West Virginia Payroll Different
Federal payroll tax is the same in every state. What changes from one state to the next is the second layer: state income tax withholding, employer unemployment taxes, any local wage taxes, and any state social-insurance premiums. West Virginia's second layer has three headline features. The income tax is graduated and withheld with an exemption-based percentage method, employers must choose between a two-earner table and a lower one-earner table, and the rates are falling: West Virginia has been reducing income tax in steps, so the 2026 withholding tables are lower than the 2025 ones.
The income tax itself is withheld with an exemption-based computer formula: the employer subtracts a flat $2,000 for each Form WV/IT-104 exemption, then applies the two-earner or one-earner rate chart. There is no percentage-of-wages local wage tax anywhere in West Virginia, no employee disability or paid-leave deduction, and no employee unemployment contribution, so the main West Virginia line on a stub is the state income tax, plus a flat City Service Fee in some cities. The federal baseline behind all of this is explained in the how payroll taxes work guide.
Employee Withholding Overview in West Virginia
A West Virginia employee sees federal taxes and a graduated state income tax. There is no employee unemployment line, no disability or paid-leave line, and no percentage-of-wages local income tax, though a flat City Service Fee applies in some cities.
| Deduction | Who Pays | Rate (2026) | Wage Cap |
|---|---|---|---|
| Social Security (federal) | Employee + Employer | 6.2% | $184,500 |
| Medicare (federal) | Employee + Employer | 1.45% | None |
| Additional Medicare (federal) | Employee only | 0.9% | Wages over $200K ($250K MFJ) |
| Federal income tax withholding | Employee only | Varies (W-4) | None |
| West Virginia state income tax | Employee only | 2.11%–4.58% | None (after exemptions) |
| City Service Fee (some cities) | Employee | Flat weekly fee | — |
| State disability / paid leave | Nobody | None | — |
| Employee unemployment | Nobody | None | — |
The federal lines work identically to any other state. For Social Security, the 2026 wage base is $184,500, after which Social Security stops for the year. Medicare has no cap. What is unique to West Virginia is a graduated state income tax reduced by a flat per-exemption amount and split into two tables, with rates that were cut for 2026. There is no percentage-of-wages local income tax and no employee unemployment or paid-leave contribution, though a flat City Service Fee applies to people who work in certain cities.
How Is West Virginia State Income Tax Withheld?
West Virginia uses the percentage method in the Tax Division's Form IT-100.2A. The employer annualizes wages, multiplies the number of Form WV/IT-104 exemptions by $2,000 and subtracts that, then applies the graduated rate chart for the chosen table and divides across pay periods, rounding to the nearest whole dollar. The 2026 two-earner chart below applies to the annual wage after exemptions.
| Annual wage after exemptions (two-earner, the default) | Withholding |
|---|---|
| $0 to $7,500 | 2.11% of the wage |
| $7,500 to $18,750 | $158.25 + 2.81% over $7,500 |
| $18,750 to $30,000 | $474.38 + 3.16% over $18,750 |
| $30,000 to $45,000 | $829.88 + 4.22% over $30,000 |
| Over $45,000 | $1,462.88 + 4.58% over $45,000 |
The optional one-earner table uses wider brackets on the same annual wage after exemptions (2.11% to $10,000, then 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above $60,000), so it withholds less. The 2025 charts use higher rates (top 4.82%); the West Virginia paycheck calculator is labeled 2025 and reproduces the 2025 schedule. Your final West Virginia income tax is settled on Form IT-140. The federal Form W-4 sets federal withholding, covered in the W-4 withholding explained guide, while Form WV/IT-104 sets the West Virginia exemptions and table choice.
The Two-Earner vs One-Earner Table (Form WV/IT-104)
This is the layer that defines West Virginia withholding. West Virginia publishes two percentage-method tables, and the choice between them changes the check more than the exemption count does. The IT-100.1A instructions tell employers to use the two-earner table for every employee unless the worker files a Form WV/IT-104 asking for a lower rate, in which case the one-earner table is used.
| Item | Two-earner (default) | One-earner (optional) |
|---|---|---|
| Who it is built for | Married filing jointly, both working; two or more jobs | Single, head of household, or married with a nonemployed spouse |
| First bracket ends at | $7,500 | $10,000 |
| Top rate begins at | $45,000 | $60,000 |
| Relative withholding | Two-earner withholds more; one-earner withholds less | |
| Selected by | Two-earner unless the employee requests one-earner on Form WV/IT-104 | |
Each exemption on Form WV/IT-104 removes $2,000 of annual wages before either chart applies, worth about $96 a year at the 4.82% band. Because that dollar value is modest, the bigger lever for most single one-job workers is the table choice: staying on the two-earner default over-withholds a single $65,000 earner about $200 a year compared with the one-earner table. The most common West Virginia mistake is never filing an IT-104 to request the one-earner table. The West Virginia paycheck calculator lets you compare the two tables directly.
The 2026 West Virginia Rate Cut
The single biggest change to the 2026 West Virginia paycheck is the rate cut. West Virginia has been reducing its income tax rates in steps since the HB 2526 reform, and the withholding tables dropped again for 2026 by about 5 percent. The result is a smaller West Virginia line on the same salary.
| Withholding rate band | 2025 | 2026 |
|---|---|---|
| Lowest band | 2.22% | 2.11% |
| Middle bands | 2.96% / 3.33% / 4.44% | 2.81% / 3.16% / 4.22% |
| Top band | 4.82% | 4.58% |
| Exemption value | $2,000 | $2,000 |
For a single employee earning $65,000 with one exemption on the one-earner table, the West Virginia withholding falls from about $85 per biweekly check in 2025 to about $80 in 2026, roughly $130 less over the year, purely from the rate cut. Employees who compare a late-2025 stub to an early-2026 stub should expect the West Virginia line to shrink even though nothing about their pay changed; it is not a payroll error. The West Virginia paycheck calculator is labeled 2025 and uses the higher 2025 schedule, so a 2026 estimate will be a little lower than the calculator shows.
West Virginia Income Tax Reciprocity
Unlike many states, West Virginia has reciprocal income tax agreements with all five of its neighbors that levy an income tax: Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Under reciprocity, a resident of one of those states who works in West Virginia pays income tax only to the home state on the wages, and a West Virginia resident working across one of those borders likewise pays only West Virginia.
To use it, the commuter files Form WV/IT-104R (the nonresident certificate) with the West Virginia employer so no West Virginia income tax is withheld; the mirror form is filed with an out-of-state employer by a West Virginia resident. The Eastern Panhandle, where many residents commute into Maryland and Virginia, relies on this heavily. Reciprocity covers wage income only, so other West Virginia-source income, such as rental or business income, is still taxable and reported on a nonresident Form IT-140. Because reciprocity waives withholding rather than the tax itself, filing the correct certificate is what stops the wrong state's tax from coming out of the check.
Employer Payroll Obligations in West Virginia
West Virginia employers carry the federal employer taxes plus State Unemployment Insurance through WorkForce West Virginia. The federal side, covered in the employer payroll tax obligations guide, includes the matching 6.2% Social Security and 1.45% Medicare plus Federal Unemployment Tax (FUTA).
| Employer tax | Basis | Wage base (2026) |
|---|---|---|
| State Unemployment Insurance | Experience-rated (2.7% new employers) | $9,500 per employee |
| SUI, out-of-state new construction | 8.5% | $9,500 per employee |
| FUTA (federal, after state credit) | 0.6% | $7,000 per employee |
The West Virginia unemployment taxable wage base is $9,500 per employee for 2026. New in-state employers generally pay 2.7% and out-of-state new construction employers pay 8.5% before moving to an experience-rated rate in the 1.5% to 8.5% range; these are employer costs and are never deducted from employee pay. Model the combined cost-to-hire with the employer payroll tax calculator.
West Virginia Has No Employee Unemployment or Paid-Leave Deduction
A handful of states, including Pennsylvania and New Jersey, take a small unemployment contribution directly from employee wages, and a growing number now deduct a paid-family-leave premium. West Virginia does neither. The entire cost of West Virginia unemployment insurance falls on employers through WorkForce West Virginia, and West Virginia has no state disability or paid family and medical leave program, so there is no employee unemployment line and no paid-leave line on a West Virginia pay stub.
This matters most for workers who move to West Virginia from a state that does deduct one of these and expect to see the same line. In West Virginia those lines do not exist. The mandatory deductions on a West Virginia stub are federal taxes and the graduated state income tax, plus a flat City Service Fee if the worker's city charges one.
West Virginia City Service Fees
West Virginia has no percentage-of-wages city or county income tax, but several municipalities charge a flat weekly City Service Fee, sometimes called a user fee, on people who work inside the city limits. The employer withholds it and remits it to the city. It is a fixed dollar amount, not a share of wages, so it does not change with salary, and it is separate from the state income tax.
| City | Approximate weekly fee | Applies to |
|---|---|---|
| Charleston | $3 / week | People working in the city |
| Huntington | $5 / week | People working in the city |
| Parkersburg | $2.50 / week | People working in the city |
| Weirton | $2 / week | People working in the city |
The exact amount and rules are set by each city ordinance and change from time to time, so confirm the current fee with the city finance office or your employer. Because it is a flat weekly charge rather than a rate on wages, the West Virginia paycheck calculator does not include it; add the weekly fee for your city to the deductions the calculator shows if you work in one of these municipalities.
West Virginia Supplemental Wage Withholding
Supplemental wages are payments outside regular salary: bonuses, commissions, overtime, severance, and sales awards. West Virginia does not publish a separate flat supplemental withholding rate the way some states do.
- Aggregate method: West Virginia employers generally add the supplemental payment to the regular wages for the period and run the combined amount through the IT-100.2A withholding tables, so the graduated schedule and the two-earner or one-earner table apply.
- No separate flat rate: because there is no statutory West Virginia supplemental percentage, a bonus is withheld under the same percentage-method chart as regular pay rather than at a fixed bonus rate.
- City Service Fee and employee unemployment: the flat weekly City Service Fee still applies if you work in a city that charges one; there is no employee unemployment or paid-leave contribution on supplemental or regular wages.
Federal income tax withholding on supplemental wages is a separate calculation set by the IRS, and Social Security and Medicare still apply under their own rules. For the federal supplemental math, use the Bonus Tax Calculator.
West Virginia Filing and Payment Frequency
West Virginia employers deposit withheld state income tax and file returns on a schedule based on the amount withheld, through the Tax Division's MyTaxes portal. Employers also submit federal Forms W-2 and 1099 to West Virginia. Form IT-100.1A and IT-100.2A set out the withholding method and tables, and the annual reconciliation is filed on Form IT-103. The federal deposit schedule is covered separately in the payroll tax deadlines guide.
Unemployment tax is reported and paid separately from income tax withholding, quarterly through WorkForce West Virginia. New employees must be reported to the West Virginia new-hire reporting center within 14 days of the hire date.
How Take-Home Pay Works in West Virginia
The calculation sequence runs from gross pay down to net pay. Because West Virginia income tax begins with federal wages, the same pre-tax deductions that reduce federal wages also reduce the West Virginia state base.
- Start with gross wages for the pay period.
- Subtract federal pre-tax deductions (401(k), Section 125 health premiums) to find taxable wages for federal and West Virginia state tax.
- Apply federal income tax withholding using the Form W-4 and IRS Publication 15-T.
- Annualize wages, subtract $2,000 per WV/IT-104 exemption, apply the two-earner or one-earner chart, divide across pay periods, and round to the nearest whole dollar.
- Subtract Social Security (6.2%) and Medicare (1.45%) on FICA wages, and a flat City Service Fee if you work in a city that charges one. The remainder is net pay; there is no employee unemployment line and no paid-leave line.
To see exact figures for a specific salary, IT-104 table choice, and pay frequency, use the West Virginia paycheck calculator or the general take-home pay calculator for a full pre-tax benefits stack.
West Virginia Payroll Quick Facts (2026)
| Income tax (withholding schedule) | Graduated 2.11%–4.58% |
| Withholding method | IT-100.2A percentage method (two tables) |
| State withholding form | Form WV/IT-104 |
| Exemption value | $2,000 each |
| Local income tax | None (flat City Service Fee in some cities) |
| Reciprocity | KY, MD, OH, PA, VA (Form WV/IT-104R) |
| State disability / paid leave | None |
| Employee unemployment | None |
| UI wage base (employer) | $9,500 |
| Supplemental rate | No separate flat rate (aggregate method) |
| Agencies | WV Tax Division, WorkForce West Virginia (Unemployment) |
At LMN Tax Inc, the West Virginia item that trips people up most is the two-earner default table. West Virginia tells employers to use the higher two-earner table for everyone unless the worker files a Form WV/IT-104 requesting the one-earner table, and most single one-job employees never file it, so they over-withhold about $200 a year. The fix is one certificate, but people assume the federal W-4 covers it. The second recurring issue is the 2026 rate cut. West Virginia has been dropping rates in steps, and the top withholding rate fell from 4.82% to 4.58% for 2026, so clients see the West Virginia line shrink between December and January and sometimes assume payroll made an error; we tell them to expect it. The third thing we flag is reciprocity in the Eastern Panhandle. West Virginia has agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia, so a Maryland or Virginia resident working in West Virginia should file Form WV/IT-104R to have no West Virginia tax withheld and pay only at home; missing that form means filing a nonresident West Virginia return to recover the withholding.
Real-World Example: A West Virginia Biweekly Paycheck
Dylan earns $65,000 per year and works in Charleston. Dylan is paid biweekly (26 pay periods), files Single on the W-4, claims one exemption on Form WV/IT-104 and requested the one-earner table, and has no pre-tax contributions. The federal figure below follows the 2025 Publication 15-T method, matching the calculator; the West Virginia figure comes from the 2025 IT-100.2A one-earner schedule.
Gross pay per period: $65,000 / 26 = $2,500.00
| Line | Amount |
|---|---|
| Gross wages | $2,500.00 |
| Federal income tax withholding | −$227.46 |
| Social Security (6.2%) | −$155.00 |
| Medicare (1.45%) | −$36.25 |
| West Virginia income tax (after exemption) | −$85.00 |
| Net pay (2025) | $1,996.29 |
The West Virginia state line of $85.00 comes from one exemption removing $2,000: the annual wage after exemptions is $65,000 − $2,000 = $63,000, taxed on the one-earner table at $2,053.50 + 4.82% × ($63,000 − $60,000) = $2,198.10 a year, divided by 26 and rounded to $85. Dylan's effective West Virginia rate is about 3.4% of gross. On the two-earner default table the same worker would withhold about $93 a check, roughly $208 more a year. For 2026 the rate cut lowers the one-earner line to about $80, so 2026 net pay is a little higher. If Dylan lived in Ohio and commuted in, filing Form WV/IT-104R would stop West Virginia withholding entirely under reciprocity. Run your own numbers with the West Virginia paycheck calculator.
When West Virginia Withholding Logic Does Not Apply
- 2026 rate cut: The paycheck calculator is labeled 2025 and uses the 2025 schedule (top rate 4.82%). For 2026 West Virginia cut rates about 5 percent to a 2.11 to 4.58% schedule, so a 2026 paycheck has a slightly smaller West Virginia line.
- Reciprocity commuters: A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia who files Form WV/IT-104R has no West Virginia income tax withheld. The calculator always withholds West Virginia tax, which overstates it for a reciprocity-exempt worker.
- City Service Fee: The flat weekly fee charged by Charleston, Huntington, Parkersburg, Weirton, and other cities is a fixed dollar amount collected on top of the income tax and is not included in the calculator.
- Self-employed and 1099 workers: Independent contractors are not subject to West Virginia withholding. They handle West Virginia income tax through estimated payments, similar to the federal process in the self-employment tax guide.
- Roth and post-tax elections: A Roth 401(k) deferral does not reduce the West Virginia base, because it does not reduce federal wages; only traditional pre-tax deferrals lower the West Virginia state line.
Frequently Asked Questions
If you are a West Virginia employee, use the West Virginia paycheck calculator to see federal withholding, FICA, and the graduated state tax for your salary, IT-104 table choice, and pay frequency, then confirm you filed a WV/IT-104 and, if you are single with one job, that you elected the one-earner table. If you commute from Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, file Form WV/IT-104R so no West Virginia tax is withheld. Expect a slightly smaller West Virginia line in 2026 because of the rate cut.
If you are a West Virginia employer, confirm your Tax Division withholding and WorkForce West Virginia unemployment accounts and your 2026 experience rate, update your payroll software to the 2026 IT-100.2A tables, verify each employee's WV/IT-104 and any WV/IT-104R reciprocity certificate is on file, and model your full cost-to-hire with the employer payroll tax calculator and review the employer payroll tax obligations guide for federal deposit and filing duties.
- West Virginia Tax Division: Form IT-100.2A, Tables for Percentage Method of Withholding (two-earner and one-earner schedules; March 2026 edition = 2.11%–4.58%; $2,000 annual exemption)
- West Virginia Tax Division: Form IT-100.1A, Employer's Withholding Tax Tables (two-earner-default rule, HB 2526 and SB 2033 cuts effective tax year 2025, whole-dollar rounding)
- West Virginia Tax Division: TSD-381, Reciprocity (Kentucky, Maryland, Ohio, Pennsylvania, Virginia; Form WV/IT-104R)
- West Virginia Tax Division: 2026 Income Tax Rate Cut
- WorkForce West Virginia: Unemployment Insurance (2026 taxable wage base $9,500, new-employer 2.7%)
- IRS Publication 15 (Employer's Tax Guide)
- IRS Topic 751: Social Security and Medicare Withholding Rates