West Virginia paycheck calculator 2026
West Virginia cut its income tax rates by 5% for 2026, retroactive to January 1, and issued new withholding tables in March 2026 with rates from 2.11% to 4.58%.
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Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
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West Virginia payroll taxes and rules for 2026
West Virginia cut its income tax rates by 5% for 2026, retroactive to January 1, and issued new withholding tables in March 2026 with rates from 2.11% to 4.58%. Each exemption claimed on Form IT-104 is worth $2,000 a year, and the higher two-earner table applies unless the employee checks the one-earner box. There are no employee-paid state disability or leave programs and no local income taxes.
- Income tax
- 2.11% to 4.58% (2026, after the 5% cut) · Employee form: WV IT-104
- Percentage method: subtract $2,000 a year per exemption (weekly $38.46, biweekly $76.92, semimonthly $83.33, monthly $166.67), apply the period table and round to the nearest whole dollar.
- Two table sets exist. The two-earner table is the default; single filers, heads of household and married filers with a non-working spouse who have one job can check line 5 of IT-104 to use the one-earner table.
- Compensation subject to federal withholding is subject to West Virginia withholding, so traditional 401(k) deferrals and Section 125 deductions are not taxed.
- SB 392 was signed March 31, 2026 and codified effective June 12, 2026, retroactive to January 1, 2026.
- Employer taxes
- State unemployment insurance: 2.7% for new employers on the first $9,500 of wages The $9,500 wage base has applied since July 1, 2024.
- Local taxes
- West Virginia has no local income taxes. Some cities charge a flat weekly city service or user fee to people who work there, which is not an income tax.
- Bonuses
- West Virginia has no flat supplemental rate. The Tax Division says to annualize the employee's regular pay and withhold on the supplemental payment at the marginal rate of the annual table for that income.
- Minimum wage 2026
- $8.75/hour Applies to employers with 6 or more employees at one location.
- Pay frequency
- At least every two weeks.
- Final paycheck
- Whether the employee quits, resigns, is fired or is laid off, final wages are due on or before the next regular payday.
- New-hire reporting
- Within 14 days of the hire date.
- Reciprocity
- Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Residents of those states whose only West Virginia income is wages file IT-104NR so no West Virginia tax is withheld.
Checked against official sources on October 5, 2026:
- WV Tax Division, IT-100.2A Percentage Method of Withholding (March 2026)
- WV Tax Division, IT-100.2B Table Method of Withholding (March 2026)
- WV Tax Division, 2026 Income Tax Rate Cut
- WV Tax Division, Withholding Help and General Information
- WV Tax Division, IT-104 and IT-104NR
- WV Division of Labor, WPCA Fact Sheet 6: Payment of Final Wages
- U.S. Department of Labor, State Minimum Wage Laws
- U.S. Department of Labor, State Payday Requirements
- HHS Office of Child Support Services, State New Hire Reporting requirements
Take-home pay in West Virginia by salary
| Salary | Federal tax | FICA | West Virginia taxes | Take-home / year | Per paycheck | Employer cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,170 | $33,150 | $1,275 | $43,359 |
| $60,000 | $5,020 | $4,590 | $2,054 | $48,336 | $1,859 | $64,888 |
| $80,000 | $8,770 | $6,120 | $2,964 | $62,146 | $2,390 | $86,419 |
| $100,000 | $13,170 | $7,650 | $3,900 | $75,280 | $2,895 | $107,948 |
| $150,000 | $24,734 | $11,475 | $6,188 | $107,603 | $4,139 | $161,774 |
Single filer, paid every two weeks, 2026 W-4 with no adjustments, default West Virginia withholding settings, no 401(k) or benefits, new-employer unemployment rate. West Virginia taxes include state income tax and employee-paid state programs; local taxes are not included unless the default setting includes them.
How the federal part works, step by step: the 2026 paycheck guide · Washington · Wisconsin
West Virginia paycheck questions
Did West Virginia change its withholding tables in 2026?
Yes. SB 392 cut rates 5% across the board, retroactive to January 1, 2026, and the Tax Division issued new IT-100.2A and IT-100.2B tables dated March 2026.
Which table do I use, one-earner or two-earner?
Use the two-earner table unless the employee checked line 5 of Form IT-104. The one-earner table is optional and withholds less.
Is the withholding rounded?
Yes. Under the percentage method, round the result to the nearest whole dollar.
How much is $60,000 a year after taxes in West Virginia?
About $48,336 a year, or $1,859 every two weeks, for a single filer with no other W-4 adjustments in 2026. Federal income tax is $5,020, Social Security and Medicare $4,590, and West Virginia taxes and payroll deductions $2,054.
What does a $60,000 employee cost an employer in West Virginia?
$64,888 a year before benefits: the salary plus the 7.65% FICA match, federal unemployment (FUTA) and West Virginia unemployment insurance at the new-employer rate of 2.7% on the first $9,500.
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