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United States

West Virginia

43 of 44 tracked categories have a recorded state source, and 1 more fall back to the federal floor. Last reviewed 2026-08-13.

Needs source review

Minimum Wage

Verified

$8.75 / hour

West Virginia’s full minimum wage is $8.75 per hour.

Checked
2026-08-13
West Virginia Division of Labor

Overtime

Verified

1.5%

West Virginia maximum-hour standards require overtime at one and one-half times the regular rate for hours actually worked over forty in a seven-consecutive-day workweek, subject to coverage conditions.

Checked
2026-08-13
West Virginia Division of Labor

Employee Classification

Verified

In West Virginia, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective
2024-03-11
Checked
2026-08-09
Code of Federal Regulations, Title 29 Part 795

Pay Frequency

Verified

West Virginia employers shall settle with employees at least twice every month with no more than 19 days between settlements unless a special agreement applies.

Checked
2026-08-13
West Virginia Legislature

Final Pay

Verified

When an employee is discharged, quits or resigns, the employer shall pay wages due on or before the next regular payday on which the wages would otherwise be due.

Checked
2026-08-13
West Virginia Legislature

Pay Stub / Wage Statement

Verified

Every employer shall furnish each employee with an itemized statement of deductions made from wages for each pay period in which deductions are made.

Checked
2026-08-13
West Virginia Legislature

Payroll Deductions

Verified

West Virginia employers shall pay wages due less authorized deductions and authorized wage assignments.

Checked
2026-08-13
West Virginia Legislature

Payment Methods

Verified

West Virginia permits wage payment by lawful money, negotiable check, payroll card, or deposit of immediately available funds in an employee bank, credit union, or savings and loan account

Checked
2026-08-13
West Virginia Legislature

Meal & Rest Breaks

Verified

During a workday of six or more hours, employers shall make available at least 20 minutes for meal breaks when employees are not afforded necessary breaks or permitted to eat while working.

Checked
2026-08-13
West Virginia Legislature

Working Time

Verified

No general working time requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Commissions

Verified

West Virginia unemployment remuneration includes commissions and bonuses paid for personal services

Checked
2026-08-13
West Virginia Legislature

Bonuses

Verified

West Virginia unemployment remuneration includes commissions and bonuses paid for personal services

Checked
2026-08-13
West Virginia Legislature

Severance

Verified

No general severance requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Holiday / Premium Pay

Verified

No general holiday premium pay requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Prevailing Wage

Verified

No general prevailing wage requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Paid Sick Leave

Verified

No general paid sick leave requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Other Statutory Leaves

Verified

No general other leaves requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

State Income Tax

Verified

Every employer paying wages or salary subject to West Virginia personal income tax must deduct and withhold the tax and remit it to the Tax Division.

Checked
2026-08-13
West Virginia Tax Division

State Withholding Forms

Verified

West Virginia employees complete Form IT-104 and present it to the employer to adjust state income tax withheld from wages.

Checked
2026-08-13
West Virginia Tax Division

Supplemental Wages

Verified

No general supplemental wages requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Multi-State Taxation

Verified

Form IT-104 provides a wage-income-tax exemption process for employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia.

Checked
2026-08-13
West Virginia Tax Division

Local Taxation

Verified

No general local taxation requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

State Unemployment (SUI)

Verified

Wage base $9,500

West Virginia unemployment wages include commissions and bonuses, and remuneration above $9,500 paid to an employee in a calendar year is generally excluded from the state taxable wage base.

Checked
2026-08-13
West Virginia Legislature

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Workers' Compensation

Verified

If an employer has even one employee in West Virginia, except in rare circumstances, state law requires workers’ compensation coverage.

Checked
2026-08-13
West Virginia Business Portal

Tax Deposit Frequency

Verified

West Virginia employers must remit withheld income tax on or before the fifteenth day of the succeeding month.

Checked
2026-08-13
West Virginia Tax Division

State Payroll Returns

Verified

West Virginia withholding returns are due by the last day of the month after each quarter, and employers must submit a complete unemployment Quarterly Wage and Contribution Report each quarter.

Checked
2026-08-13
West Virginia Tax Division

Year-End Reporting

Verified

West Virginia employers are required to furnish each employee a Form W-2 or approved substitute on or before January 31 of the following year

Checked
2026-08-13
West Virginia Tax Division

New Hire Reporting

Verified

West Virginia employers shall submit a report within fourteen days of hiring, rehiring, or return to work of an employee or independent contractor

Checked
2026-08-13
West Virginia Legislature

Garnishments

Verified

0.2%

West Virginia limits covered weekly garnishment to the lesser of twenty percent of disposable earnings or the amount exceeding fifty times the federal minimum hourly wage

Checked
2026-08-13
West Virginia Legislature

Pay Equity

Verified

No West Virginia employer shall discriminate between the sexes in wages or pay an employee less than an opposite-sex employee for comparable work requiring comparable skills

Checked
2026-08-13
West Virginia Legislature

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Wage Theft & Notices

Verified

2%

An employer that fails to pay wages required upon separation is liable for the unpaid amount and two times that unpaid amount as liquidated damages.

Checked
2026-08-13
West Virginia Legislature

Workplace Posters

Verified

Every employer shall keep posted in a place accessible to employees an abstract of the Wage Payment and Collection article furnished by the commissioner.

Checked
2026-08-13
West Virginia Legislature

Child Labor

Verified

A West Virginia employer of a child fourteen or fifteen years of age must obtain and keep on file an age certificate accessible to enforcement officers

Checked
2026-08-13
West Virginia Legislature

E-Verify

Verified

No general e verify requirement for private employers was located in WV's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WV official publishers

Employer Registration

Verified

West Virginia businesses employing one or more persons are liable for unemployment compensation tax, and registration determines unemployment-program liability.

Checked
2026-08-13
West Virginia Business Portal

Payroll Recordkeeping

Verified

Every employer shall make records of persons employed, including wage and hour records, and preserve the records for periods prescribed by regulation.

Checked
2026-08-13
West Virginia Legislature

Penalties & Interest

Verified

2%

Failure to pay final wages when required makes the employer liable for two times the unpaid amount as liquidated damages in addition to the wages due.

Checked
2026-08-13
West Virginia Legislature

Statute of Limitations

Verified

In a West Virginia minimum-wage action, recoverable unpaid wages are limited to wages that should have been paid within two years before commencement of the action

Checked
2026-08-13
West Virginia Legislature

Official sources

No agency portal recorded for this jurisdiction yet.

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