Paycheck Calculator West Virginia - WV

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West Virginia - WV Paycheck Calculator: Hourly and Salary

West Virginia, a wild and wonderful state situated in the Appalachian region of the Southern United States. It shares its border with Maryland to the east and northeast, Kentucky to the southwest, Ohio to the northwest, Pennsylvania to the north, and Virginia to the southeast.

The state ranks 38th in population and 41st largest state by area. Charleston is the largest and the capital of the state, besides Huntington-Ashland Tri-State Area is the state's largest metro.

West Virginia, also known as the Mountain State, gives countless reasons to settle, including unbelievably low cost of living, beautiful nature, and lack of crowds. So if you have finally realized that no state is better than West Virginia to start a new life with a new job or business, you must continue reading.

Our Finance and travel experts have joined hands, shared their expertise, surfed every corner of the Internet and pored over endless travel brochures to bring you one-of-its-kind West Virginia guide that covers the following topics:

  • The thing you must know before moving to West Virginia
  • West Virginia Payroll Facts
  • How to Calculate Paycheck in West Virginia? – This section would benefit both employers and employees in the following ways:
    • Help job seekers to compare several job offers in terms of take-home pay and choose the best one.
    • Help entrepreneurs to compare different business opportunities in West Virginia in terms of employment cost.
    • Help employees of West Virginia to calculate their upcoming Paycheck amount for verifying and budgeting.
    • Help employers in West Virginia to calculate Paycheck amounts for multiple employees instantly using our West Virginia Paycheck Calculator.
  • Federal and West Virginia Payroll Laws to ensure your paycheck complies with the law.
  • Frequently Asked Questions

We hope this guide will ensure you feel right at home with your family in Ol' Westie from day one. So let's get started!


The Thing You Must Know Before Moving To West Virginia

If you are mulling over to relocate to West Virginia, you must about know all the intricacies of life in the Wild and Wonderful state:

Cost of Living

WV has an unbelievably low cost of living. As reported by bestplaces.net, the cost of living index in West Virginia is 78.1, which is significantly lower than the national average of 100 points. Housing in West Virginia is ridiculously cheap, resulting in an overall lower cost of living. Whereas other factors like grocery, health, utilities, transportation, and miscellaneous expenses are somewhat similar to the national average.

Cost of Housing

As discussed earlier, the house is pleasantly affordable to buy or rent in West Virginia. The median home value on WV is $96,400, which is significantly lower than the nationwide median home value of $231,200. Moreover, the Median rental expense in the state for a single bedroom is $600, while for a double bedroom is $729. However, if you are planning to rent a house in the state's capital, Charleston, then you can rent a single bedroom apartment for around $1,172/month.

Although housing is cheaper throughout the state, still the most affordable places to live in West Virginia include Weirton, Grafton, Clarksburg, and Bluefield.

Education

West Virginia has the 3rd highest high-school graduation rate and is ranked on 37th spot among 50 states with 50 schools, according to USA Today. So it neither good nor bad overall.

Some of the renowned schools, colleges, and universities include West Virginia University (Morgantown), West Virginia State University (Institute), Ohio County Schools (Wheeling), and Monongalia County Schools (Morgantown).

Outdoor Activities

West Virginia has plenty of fun places to keep you entertained, including natural attractions like Heritage Farm Museum & Village, Harpers Ferry, The Greenbrier, New River Gorge National River, and West Virginia Botanic Garden. Moreover, you can also enjoy your time in State parks like Grandview State Park and Blackwater Falls State Park. Additionally, the Mountain State also has plenty of museums, amusement parks, and places for delicious Food & Drinks.

Weather

Living in West Virginia, you will experience warm to hot, humid summers and chilly winters, which obviously increases in severity with elevation. The state overall has a humid subtropical climate. Moreover, the state also has risks and threats of natural disasters, especially flooding, but fortunately, the WV state is ranked on #4 out of all 50 states on Gold Eagle's state natural disaster preparedness list.

Job and Business Opportunities

The current unemployment rate in West Virginia is 5.4%, and the current minimum wage rate is $8.75. Moreover, the state secures the 50th spot for the economy, which is obviously not too appealing. However, there is still hope for you. The fastest-growing job here includes physical therapists, nurse practitioners, home health aide, and industrial mechanic. Moreover, the highest-paying jobs in the state contain physicians, surgeons, and nurse anesthetists.

Moreover, if you are looking for opportunities in WV as an entrepreneur than you are suggested to look for it in industries like Mining (coal, natural gas, etc.), Healthcare, Chemicals, and Biotech.


Pros and Cons

Here is the quick round-up of all the likes and dislikes about West Virginia:

Pros:
  • Low cost of living
  • Low cost of Housing
  • Four seasons
  • Less crowded
  • Several Outdoor Opportunities
Cons:
  • Poor Economy
  • Lack of jobs
  • Average Quality Education
  • Drug crisis

West Virginia Payroll Facts

  • Employees in WV pay federal income tax at the rate ranging between 0% and 37%, depending on income level and filing status.
  • Both Employers and employees pay FICA Tax, which comprises of Social Security and Medicare Tax. Employees pay 6.2% of Social Security tax on their first taxable wages of $137,700 in a given calendar year. Employees also pay 1.45% of Medicare taxes on their first $200,000 of the taxable wage earned in a year. Employers pay an equal amount of both taxes for each of their employees. However, if an employee's taxable earnings exceed $200,000 threshold, then employees only pay Additional Medicare Surtax of 0.9%.
  • Only employers of West Virginia pay FUTA tax at 6% of the first $7,000 of each employee's taxable income. Moreover, they also pay State Unemployment Insurance (SUI) Tax, at the rate ranging between 1.5% and 8.5% on the first $12,000 in wages earned by each employee in a calendar year. However, new employers only have to pay at a flat rate of 2.7%. Fortunately, employers who pay SUI tax in full and on time can avail FUTA tax credit up to 5.4%.
  • West Virginia follows a progressive State tax system, having five tax brackets determined by income level and filing status. The State income tax rates range between 3% and 6.5%.
  • No city or county in West Virginia levies Local Income Tax. However, eight cities have City Service User Fees.
  • Non-resident employees working in WV, and living in any one of the reciprocal states can file exemption Form VA-4 for income tax exemption from West Virginia State income tax, as WV has a reciprocal agreement with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia.
  • The Federal Minimum wage rate for a non-exempted employee is $7.25 per hour. It is a bit higher in West Virginia, with $8.75 per hour. However, Youth employees can be paid $6.40 per hour. Moreover, the State Cash Minimum Wage rate for Tipped Employees is $2.62, with a maximum tip credit of $6.13 per hour.
  • Employers of West Virginia pay overtime to their non-exempted employees at the rate of 1½ times the employee's regular rate of pay for every hour worked over 40 hours in a workweek.
  • The livable wage for a single adult living in West Virginia is $10.8 per, while for a couple (one working) with two children is $23.63 per hour.
  • The average salary in West Virginia for a Male is $58,198 and for Female is $40,275.
  • The median household income in WV is $44,921, as reported by the U.S. Census Bureau.

How to Calculate Paycheck in West Virginia?

As we are done with relocation to West Virginia and its payroll facts, now it's time to calculate paycheck.


Step 1 - Calculating Gross Pay:

The very first step to calculating the paycheck amount is to determine Gross Pay. It is a wage that an employee earned in the last pay period.


Gross Pay is calculated differently for both hourly and salary-based employees, which is discussed in detail as follow:

Gross Pay for Hourly Employee

Hourly Employees are paid at a mutually agreed pay rate for each hour they work in a pay period. Usually, Pay periods for Hourly employees are Hourly, Daily, Weekly, and Bi-Weekly. However, the Federal, State, and Local Wage law requires the employers to set the pay rate equals to or more than the defined Minimum Wage Law for the non-exempted employees.

Hourly employees are also entitled to receive overtime, for each excess hour worked after regular hours in a workday or a workweek. Remember, like Minimum wage, the employers are also required to follow Overtime wage law provided by the federal, state, and local authorities.


Note: All the relevant laws are discussed in detail ahead.

To calculate gross wage for an hourly employee:

  1. Calculate total hours worked in a Pay Period using the data from Timesheet or Timecard.
  2. Multiply Total Hours worked with the Hourly Rate (Pay Rate).
  3. Add overtime hours (if any) worked by the employee.

Quick Tip: You can also use our Timecard with overtime Calculator to calculate Gross Wage for Hourly Employee instantly.

Gross Pay for Salaried Employee

Salaried Employees are paid at the flat amount rather than on an hourly basis. The amount is usually mutually agreed as an Annual Salary, which is then paid in Semi-monthly or Monthly Pay periods.

Salaried employees are mostly exempted from overtime law. However, their salaries must be according to Federal and State Minimum Wage law.

To calculate Gross Pay for Salaried Employees:

  • Divide the "employee's salary" by "number of pay periods." For example: If the employee's annual salary is $25000 and is paid on a semi-monthly pay period, then the employee's Gross Pay would be: $25000 / 24 = $1042.

Don't forget that Supplemental Wages like Bonuses, commissions, tips, paid leaves, fringe benefits, or other taxable wages earned by the employee must be added into the Gross wages.


Step 2 – Subtracting Pre-Tax Deductions (If Any):

Once you are done with Gross Wages, it's time to subtract any Pre-Tax deductions from the gross wage to get taxable wages as Pre-tax deductions are not taxable for federal payroll taxes.

Pre-tax deductions are offered to the employees as benefits like fringe benefits, HSA plans, etc., to reduce their taxable income, hence, increasing their take-home pay amount. Remember, not all benefits are exempted from taxes, so choose the pre-tax deductions wisely.

Some of the common pre-tax deductible benefits are:

  • FSA - Flexible Spending Accounts
  • HSA - Health Savings Accounts
  • Retirement savings accounts like a traditional 401(k)
  • Some of the Fringe Benefits
  • health insurance
  • accident insurance
  • dental and vision insurance
  • Commuter Benefits
  • Short-Term Disability

Note: Pre-Tax deduction rate, contribution limits, special tax withholding rules change from year to year, according to inflation and costs of living by the federal government. Therefore, you must keep yourself updated with all rates before making any deductions.

Many Taxpayers find it hard to itemize their deductions to calculate taxable wages, for which they go for standard deductions, that varies according to the filing status, as shown in the table below:

All Filers(Updated Dec 2019)
Filing Status Standard Deduction Amount
Single Filers $12,200
Married, Filing Jointly $24,400
Married, Filing Separately $12,200
Head of Household $18,350

Step 3 – Calculate and Subtract Federal Taxes:

Once you have determined the taxable wages, it's time to deduct Federal Income taxes for the taxable wages.

IRS requires the employers to withhold federal income tax from the employee's paycheck, according to the details provided by the employee on Form W-4. The employee fills this form at the start of the job. The form includes all the necessary information, including income, number of allowances to claim, number of dependents, amount of additional taxes to deduct, and much more.

The employees are required to keep their Form W-4 up to date with all their current information, especially marriage, divorce, or child's birth.


The federal income tax is charged according to the tax brackets in which the taxpayer's income falls. The latest income tax brackets and rates are as follow:

Single Filers
Taxable Income Rate
$0 - $9,700 10%
$9,700 - $39,475 12%
$39,475 - $84,200 22%
$84,200 - $160,725 24%
$160,725 - $204,100 32%
$204,100 - $510,300 35%
$510,300+ 37%

Married, Filing Jointly
Taxable Income Rate
$0 - $19,400 10%
$19,400 - $78,950 12%
$78,950 - $168,400 22%
$168,400 - $321,450 24%
$321,450 - $408,200 32%
$408,200 - $612,350 35%
$612,350+ 37%

Married, Filing Separately
Taxable Income Rate
$0 - $9,700 10%
$9,700 - $39,475 12%
$39,475 - $84,200 22%
$84,200 - $160,725 24%
$160,725 - $204,100 32%
$204,100 - $306,175 35%
$306,175+ 37%

Head of Household
Taxable Income Rate
$0 - $13,850 10%
$13,850 - $52,850 12%
$52,850 - $84,200 22%
$84,200 - $160,700 24%
$160,700 - $204,100 32%
$204,100 - $510,300 35%
$510,300+ 37%

Step 4 – Deduct FICA Taxes:

Besides, Federal Income Tax, the IRS also requires the employer to withhold FICA tax (15.3%) for the employee's paycheck and also requires the employer to pay an equal amount for each employee.

Federal Insurance Contributions Act (FICA) Taxes comprises of two types of taxes which are as follow:


  1. Social Security:

A total of 12.4% of social security tax is charged from which 6.2% is withheld from the employee's gross, and the employer pays the matching 6.2%. However, Social Security is only charged on the maximum taxable earnings of $137,700 for 2020.


  1. Medicare:

A total of 2.9% of Medicare is charged, from which 1.45% is withheld from the employee's gross, and the employer pays the matching 1.45%. Unlike Social Security, there is no maximum table earning limit for this tax. However, an additional surtax of 0.9% is charged as Additional Medicare Surtax on the employees having income over the specified level along with filing status, which is as follow:

Income Over Filing Status
$250,000 Married Filing Jointly
$125,000 Married Filing Separately
$200,000 Single

Note: Employers are not required to pay an equal amount for Additional Medicare Surtax.

Step 5 – Payment of FUTA Taxes

IRS requires the employer to pay another tax, known as The Federal Unemployment Tax Act (FUTA) Tax. This tax is paid at the rate of 6% on the first $7000 earned by each employee in a year. However, the IRS doesn't require the employees to contribute to it.

The employers who pay State Unemployment Insurance (SUI) tax in full and on time are given relieving FUTA tax credit of up to 5.4%, which saves a whopping 90% from FUTA Tax.


Step 6 – Subtract Post-Tax Deductions (If any):

Post-tax deductions (after-tax deductions) is an amount the employer takes out from the employee's paycheck after taxes. Therefore, it does not affect taxable wages and the amount of tax payable.

Here are some of the types of post-tax deductions that employee may voluntarily choose:

  • Charitable contributions
  • Disability insurance
  • Garnishments
  • Specific Retirement Plans like Roth 401(k)
  • Life Insurance

Step 7 – Withhold State Payroll Taxes:

As you are done with Federal Payroll Taxes, now it's time to discuss State Payroll Taxes. The West Virginia State charges State Income Tax on employees, and State Unemployment Insurance (SUI) Tax on the employers.


West Virginia State Income Tax

West Virginia State levies State income tax from employee's paycheck according to the progressive income tax system, at the rate ranging between 3% and 6.5%, distributed in five tax brackets determined by income level and filing status. Moreover, Supplemental wages and bonuses are to be charged at the same rates.

The employer withholds this tax from the employee's paycheck according to the details provided by the employee in the Form WV/IT-104. This form is filled by the employee while joining the job. Employees are required to keep the form updated with any significant life events like marriage, child's birth, and divorce.

Single Filers
West Virginia Taxable Income Rate
$0 - $10,000 3.00%
$10,000 - $25,000 4.00%
$25,000 - $40,000 4.50%
$40,000 - $60,000 6.00%
$60,000+ 6.50%

Married, Filing Jointly
West Virginia Taxable Income Rate
$0 - $10,000 3.00%
$10,000 - $25,000 4.00%
$25,000 - $40,000 4.50%
$40,000 - $60,000 6.00%
$60,000+ 6.50%

Married, Filing Separately
West Virginia Taxable Income Rate
$0 - $5,000 3.00%
$5,000 - $12,500 4.00%
$12,500 - $20,000 4.50%
$20,000 - $30,000 6.00%
$30,000+ 6.50%

Head of Household
West Virginia Taxable Income Rate
$0 - $10,000 3.00%
$10,000 - $25,000 4.00%
$25,000 - $40,000 4.50%
$40,000 - $60,000 6.00%
$60,000+ 6.50%

State Unemployment Insurance (SUI) Tax

The State Unemployment Insurance (SUI) Tax is an employer-funded program that provides temporary income to unemployed workers who have lost their job without fault of their own.

The state doesn't charge in West Virginia State Disability Insurance (SDI) tax on employers. However, it does require the employers to pay West Virginia State Unemployment Insurance (SUI) tax, at the rate ranging from 1.5% to 8.5% on a first $12,000 earned in wages by each employee in a year. However, new employers are given relief as they have to pay a flat rate of 2.7%.


Note: SUI Rates for West Virginia Employers change with time. Therefore, you are required to keep a check on notices to make sure you have paid the right amount.

Step 8 – Withhold Local Payroll Taxes:

No city or county in West Virginia levies Local Income Tax. However, many cities in the state charge a City Service Fee. Details are as follow:

City Rate
Montgomery $1 per week
Fairmont $2 per calendar week (for weekly employees)
Weirton $2 per calendar week (for weekly employees)
Parkersburg $2.50 per calendar week
Madison $2.50 per calendar week
Morgantown $2.50 per calendar week
Charleston $2.50 per calendar week
Huntington $5 per calendar week

Step 9 – Calculate Pay Check:

Now that you are done with all payroll taxes and calculated the net take-home pay of an employee, it's time to cut the paycheck. Moreover, you, as an employer, must pay your portion of FICA tax along with FUTA and SUI tax in full and on time regularly.


Federal and West Virginia Payroll Laws:

  • West Virginia State law requires the employers to pay their employees on at least bi-weekly (twice a month) on regular paydays unless otherwise agreed to by the employer and the employee.
  • WV state law requires the employers to pay at least the state minimum wage rate of $8.75 per hour their employees, unless or otherwise exempted. Moreover, they are also required to pay overtime at one and a half times the employee's regular hourly rate for each excess hour worked after 40 hours in a workweek by the employee, unless or otherwise exempted. Employees exempted from overtime and/or minimum wage law include:
    • Tipped Employees: They can be paid a cash minimum wage rate of $2.62/hour, with a maximum tip credit of $6.13/hour.
    • Youth Employees: They can be paid at a minimum wage rate of $6.40/hour.
    • Bonafide executive, administrative, learned professionals, creative professionals, and computer professionals employees, outside salesmen are exempted from its minimum wage and overtime requirements
    • Computer professional employees and a few more.
  • West Virginia law requires the employers to provide unpaid rest breaks if for more than 20 minutes, and PAID rest breaks, if for less than 20 minutes. Moreover, employers are also required to provide a meal break to:
    • Adult employees of at least twenty (20) minutes when scheduled to work six (6) or more hours.
    • Minor employees (under age 16) of at least thirty (30) minutes if scheduled to work more than five (5) hours.
  • The state law doesn't require the employers to provide, either paid or unpaid vacation benefits, sick leave benefits, holiday leave, jury duty leave, or bereavement leave. However, it does require to provide a voting leave of up to three (3) hours on certain conditions.
Also Check: West Virginia Sales and Reverse Sales tax Calculator to Calculate the amount of tax included in a gross price as well as the amount you should add to a net price.

FAQs

Answer: Following are the Payroll taxes taken out of an employee's paycheck in West Virginia:

  • Federal Income Tax: This tax is taken out at a progressive rate ranging between 0% and 37%, distributed in seven tax brackets determined by income level and filing status.
  • FICA Tax – Social Security: This tax is taken out at the rate of 6.2% of the employee's first taxable earning of $137,700/year.
  • FICA Tax – Medicare: This tax is charged at 1.45% of the employee's first taxable earning of $200,000/year.
  • FICA Tax – Additional Medicare: if the taxable earning of an employee exceeds $200,000 threshold, then the employee only is charged with an Additional Medicare surtax of 0.9%.
  • State Income Tax: This tax is taken out according to a progressive State tax system, having five tax brackets determined by income level and filing status. The State income tax rates range between 3% and 6.5%.
  • City Service User Fees: This tax is charged by Charleston, Fairmont, Huntington, Madison, Montgomery, Morgantown, Parkersburg, and Weirton cities at their specific rates.

Answer: Following are the WV state Income tax percentages and tax brackets:

For "Single" and "Married, filing jointly" and ""Head of Household" filers:

  • 3% on taxable income between $0 and $10,000
  • 4% on taxable income between $10,001 and $25,000
  • 5% on taxable income between $25,001 and $40,000
  • 6% on taxable income between $40,001 and $60,000
  • 5% on taxable income over $60,000

For and "Married, filing separately" filers:

  • 3% on taxable income between $0 and $5,000
  • 4% on taxable income between $5,001 and $12,500
  • 5% on taxable income between $12,501 and $20,000
  • 6% on taxable income between $20,001 and $30,000
  • 5% on taxable income over $30,001

Answer: The average salary in West Virginia for a Male is $58,198 and for Female is $40,275, according to Datausa.io.

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