Payroll West Virginia Unique Aspects of West Virginia Payroll Law and Practice
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Payroll in West Virginia: Key Aspects of State Payroll Laws and Practices
Overview
Navigating payroll in West Virginia comes with unique considerations involving tax withholding, unemployment insurance, wage laws, and child support policies. This guide provides essential information for understanding these aspects.
Tax Withholding and Reporting
The West Virginia State Tax Department manages the collection and reporting of state income taxes from payroll:
- Address: State Tax Department, Capitol Complex, Bldg. 1, W417, Charleston, WV 25305
- Phone: (304) 558-3333 or (800) 982-8297 (in-state)
- Website: [State Tax Department](http://www.state.wv.us/taxrev)
Withholding Details
Employers can use the "WV/IT-104 Employee's Withholding Exemption Certificate" or the federal W4 form if exemptions match state and federal levels.
Section 125 and 401(k) Plans
- Cafeteria Plans: Not taxable for income tax but taxable for unemployment insurance.
- 401(k) Plans: Not taxable for income taxes but taxable for unemployment purposes.
Supplemental Wages Tax
- Under $10,000: 3.0%
- $10,000-$25,000: 4.0%
- $25,000-$40,000: 4.5%
- $40,000-$60,000: 6.0%
- Over $60,000: 6.5%
Employers may file West Virginia State W-2s using magnetic media.
Unemployment Insurance
The Bureau of Employment Programs oversees unemployment insurance:
- Address: 112 California Ave., Charleston, WV 23505-0112
- Phone: (304) 558-2674
- Website: [BEP](http://www.wvbep.org/bep/uc/)
Wage Base and Reporting
- Taxable Wage Base: Up to $8000.
- Reporting: Optional quarterly wages on magnetic media.
- Record Retention: Minimum of four years, including employee details and payroll information.
Wage and Hour Laws
The Division of Labor enforces wage and hour laws:
- Address: Capitol Complex, Building 3, Rm. 319, Charleston, WV 25305
- Phone: (304) 558-7890
- Website: [Labor Division](http://www.labor.state.wv.us/)
Key Provisions
- Minimum Wage: $5.15 per hour.
- Overtime: 1.5 times the regular rate after 40 hours per week.
New Hire Reporting
Employers must report new and rehired employees within 14 days, including essential details like name, address, and social security number. Late reports incur penalties.
- New Hire Reporting Agency Phone: 877-625-4669 or 304-346-9513
- Website: [WV New Hire](http://www.wv-newhire.com/)
Pay Stub and Payment Frequency
- Required Pay Stub Info: Itemized deductions.
- Payment Frequency: At least biweekly.
Final Pay for Terminated Employees
- Involuntary Termination: Pay within three working days.
- Voluntary Termination: Next regular payday, or mail upon request.
Unclaimed Wages
- Escheat Law: Wages unclaimed for one year must be paid to the state, with a 10-year record retention requirement.
Additional Wage Laws
- Tip Credit: No more than 20% of minimum wage.
- Breaks: Minors under 16 get a 30-minute rest after five hours, others 20 minutes after six hours.
Child Support Withholding
Managed by the Bureau for Child Support Enforcement:
- Address: Bldg. 6, Rm. 817, State Capitol Complex, Charleston, WV 25321
- Phone: (304) 558-4665
- Website: [BCSE](http://www.wvdhhr.org/bcse)
Withholding Guidelines
- Start Withholding: 14 days after receiving the order.
- Payment Schedule: On payday.
- Termination Notice: Promptly.
- Administrative Fee: $1 maximum per payment.
- Limits: 40% of disposable earnings if supporting another, 50% if not.
Notice
This article does not account for potential changes over time. Please verify details with relevant authorities.
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