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West Virginia Compliance and Regulatory Resources

Business owners spend about 74 hours each year maintaining regulatory compliance1. Paychex aims to make things simple by giving businesses resources they need to navigate state compliance in West Virginia. Learn more about mandates your business may need to adhere to, including minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2024 WV Withholding Tables

State Unemployment Taxable Wage Base Limit
$9,521

State Unemployment Rate Range for Employers
1.5% to 8.5%

State Unemployment New Employer Rate
2.7% (In-State New Employer); 8.5% (Out-of-State Construction)

State Hourly Minimum Wage
$8.75

State Minimum Wage for Tipped Employees
$2.62
WV wage and hour information


Pay Transparency

In effective since Jan. 1, 2023, for employers with 15 or more employees (total) and at least one in state.

  • Employers must provide wage scale or salary range, upon request, to an employee who is offered a promotion or a transfer.
  • Wage and salary range, a general description of benefits (e.g., retirement) and other compensation must be provided to applicants in all job postings and advertisements.

Department of Labor and Industries


Workplace Safety

OSHA
West Virginia is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional information available


Workers' Compensation

Coverage is mandatory for employers with any employees.


Compliance Insights