West Virginia Payroll Tax Calculator 2026

Employers in West Virginia are subject to four main payroll taxes: Social Security (6.2% on wages up to $176,100 in 2025), Medicare (1.45% on all wages), FUTA (effectively 0.6% on the first $7,000 per employee after the standard state credit), and West Virginia SUTA (State Unemployment Tax).

West Virginia has a SUTA wage base of $9,000 for 2025. This means employers pay SUTA tax on the first $9,000 of each employee's annual wages. The average new employer rate is approximately 2.5%, though your actual rate depends on your experience rating (claims history).

West Virginia's SUTA wage base of $9,000 is near the federal minimum, which limits your per-employee SUTA liability. Once an employee's year-to-date wages exceed $9,000, no additional SUTA tax is due for that employee for the remainder of the year.

Remember that employees also pay their share of FICA taxes (6.2% Social Security and 1.45% Medicare) which you withhold from their wages. The payroll tax calculator above focuses on the employer-side costs, which are an additional expense on top of the wages you pay.

As an employer in West Virginia, you are also required to withhold state income tax from employee wages. West Virginia has progressive income tax brackets. State income tax withholding is the employee's obligation, not an additional employer cost, but you must calculate and remit it correctly.