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.
Minimum Wage
Verified$8.75 / hour
West Virginia’s full minimum wage is $8.75 per hour.
- Checked
- 2026-08-13
Overtime
Verified1.5%
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
Employee Classification
VerifiedIn 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
Pay Frequency
VerifiedWest 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
Final Pay
VerifiedWhen 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
Pay Stub / Wage Statement
VerifiedEvery employer shall furnish each employee with an itemized statement of deductions made from wages for each pay period in which deductions are made.
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- 2026-08-13
Payroll Deductions
VerifiedWest Virginia employers shall pay wages due less authorized deductions and authorized wage assignments.
- Checked
- 2026-08-13
Payment Methods
VerifiedWest 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
Meal & Rest Breaks
VerifiedDuring 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
Working Time
VerifiedNo 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
Predictive Scheduling
VerifiedNo 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
Expense Reimbursement
VerifiedNo 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
Commissions
VerifiedWest Virginia unemployment remuneration includes commissions and bonuses paid for personal services
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- 2026-08-13
Bonuses
VerifiedWest Virginia unemployment remuneration includes commissions and bonuses paid for personal services
- Checked
- 2026-08-13
Severance
VerifiedNo 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
Holiday / Premium Pay
VerifiedNo 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
Prevailing Wage
VerifiedNo 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
Paid Sick Leave
VerifiedNo 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
Paid Family & Medical Leave
VerifiedNo 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
Other Statutory Leaves
VerifiedNo 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
State Income Tax
VerifiedEvery 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
State Withholding Forms
VerifiedWest Virginia employees complete Form IT-104 and present it to the employer to adjust state income tax withheld from wages.
- Checked
- 2026-08-13
Supplemental Wages
VerifiedNo 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
Multi-State Taxation
VerifiedForm IT-104 provides a wage-income-tax exemption process for employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia.
- Checked
- 2026-08-13
Local Taxation
VerifiedNo 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
State Unemployment (SUI)
VerifiedWage 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
Disability Insurance (SDI/TDI)
VerifiedNo 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
Workers' Compensation
VerifiedIf an employer has even one employee in West Virginia, except in rare circumstances, state law requires workers’ compensation coverage.
- Checked
- 2026-08-13
Tax Deposit Frequency
VerifiedWest Virginia employers must remit withheld income tax on or before the fifteenth day of the succeeding month.
- Checked
- 2026-08-13
State Payroll Returns
VerifiedWest 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
Year-End Reporting
VerifiedWest Virginia employers are required to furnish each employee a Form W-2 or approved substitute on or before January 31 of the following year
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- 2026-08-13
New Hire Reporting
VerifiedWest 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
Garnishments
Verified0.2%
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
Pay Equity
VerifiedNo 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
Pay Transparency
VerifiedNo 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
Salary History Ban
VerifiedNo 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
Wage Theft & Notices
Verified2%
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
Workplace Posters
VerifiedEvery 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
Child Labor
VerifiedA 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
E-Verify
VerifiedNo 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
Employer Registration
VerifiedWest Virginia businesses employing one or more persons are liable for unemployment compensation tax, and registration determines unemployment-program liability.
- Checked
- 2026-08-13
Payroll Recordkeeping
VerifiedEvery 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
Penalties & Interest
Verified2%
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
Statute of Limitations
VerifiedIn 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
Official sources
No agency portal recorded for this jurisdiction yet.
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