West Virginia Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on regulatory compliance.¹Paychex helps you save with resources like automated compliance notifications. Learn more about West Virginia mandates like minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2026 WV Withholding Tables

State Unemployment Taxable Wage Base Limit
$9,500

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

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

All Taxpay^® clients are required to have an active West Virginia Withholding and Unemployment Insurance (SUI) Tax account numbers to file electronically with West Virginia State Tax Department and WorkForce West Virginia.

Register a New Business

Visit the Register Your Business website and select One Stop Business Portal.
- Register for a Withholding Tax Account and Unemployment Insurance (UI) Tax account.
- Refer to the Business Registration Instructions for assistance.
Complete the steps for the registration for both Tax types.
Your new Tax IDs may arrive at different times.
- Withholding Tax ID:
  - Allow up to two weeks to receive the Withholding Tax ID
  - Account Number format: XXXX-XXXX (8 Digits)
- SUI Tax ID:
  - Allow up 48 hours to receive the SUI Tax ID
  - Account Number format: 0000XXXXX-X (10 Digits)
See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
Enter your new account number in your Paychex Flex^® account and email your registration confirmation documents and POA forms to your Paychex Service Professional.
- Refer to Updating Tax IDs for instructions on how to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the following Power of Attorney (POA) forms:
- Withholding Power of Attorney
- SUI Power of Attorney
Email your registration confirmation document and POA forms to your Paychex Service Professional.

Finding an Existing ID

If you have a Virginia Tax IDs but aren’t sure what it is, you should be able to find it on:

Any correspondence from the Virginia Tax and Virginia Employment Commission.
Previously filed returns.

Additional Resources

West Virginia Departments - contact 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