Payroll Compliance Guide

West Virginia Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: January 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementWest Virginia Rule
Minimum Wage$8.75 (employers with 6+ employees)
Tipped Minimum$2.62 + tips
Overtime Threshold40 hours/week (follows FLSA)
Final Pay (Termination)Next regular payday
Final Pay (Resignation)Next regular payday
PTO Payout Required?No (unless policy requires)
Pay Frequency MandateAt least twice per month
State Income TaxYes (2.36% - 5.12%)
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveNo
Paid Sick LeaveNo
Workers' Comp RequiredYes (all employers)

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