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2026 WV pay stub rules

West Virginia Pay Stub Generator

West Virginia taxes wages at graduated rates from 2.11% to 4.58% for 2026. Create a West Virginia pay stub with federal, FICA and state withholding calculated for you, preview it live, and download the PDF. From $14.99 per stub, no account needed.

Create a West Virginia pay stub

What is withheld on a West Virginia pay stub

Every pay stub shows gross pay, each deduction, and net pay for the period and the year to date. These are the employee taxes that apply in West Virginia for 2026.

Federal income tax
Withheld from the employee’s Form W-4 using the IRS Publication 15-T method. Same in every state.Source
Social Security
6.2% of wages up to the 2026 wage base of $184,500.Source
Medicare
1.45% of all wages, plus 0.9% Additional Medicare Tax on wages above $200,000 in the year.Source
West Virginia income tax
West Virginia taxes wages at graduated rates from 2.11% to 4.58% for 2026. All rates cut about 5%, top rate from 4.82% to 4.58%, for 2026 (SB 392, retroactive to January 1, 2026).Source
Disability and paid leave
None
Local income taxes
No local income tax, but several cities (for example Charleston, Huntington, Morgantown, Parkersburg and Fairmont) charge a flat weekly city service fee on people who work in the city, withheld by employers. Amounts vary by city.Source

Example: a $2,000 biweekly paycheck in West Virginia

Calculated by the same engine that builds every Swift Paystubs order: 2026 rules, single filer, standard W-4, no pre-tax deductions or local taxes, first paycheck of the year. Your figures depend on your own details.

Gross pay$2,000.00
Federal income tax-$156.15
Social Security-$124.00
Medicare-$29.00
West Virginia income tax-$72.00
Net pay$1,618.85

West Virginia wage rules that shape a pay stub

Minimum wage
$8.75 an hour as of October 6, 2026. Applies to employers with 6 or more employees at one location.Source
Pay frequency
At least every 2 weeks.Source
Pay stub law
Employers must give each employee an itemized statement of deductions for each pay period in which deductions are made. Non-exempt employees must get a pay stub each pay period showing the rate of pay, overtime rate, the units of time used to calculate pay, and deductions. If the employee uses direct deposit, the stub may be emailed or provided through an online database.Source
Employer unemployment tax
Paid by the employer on the first $9,500 of each employee’s wages (2025 wage base). It is an employer cost and does not reduce the employee’s net pay.

Creating a West Virginia pay stub with Swift Paystubs

  • Choose West Virginia as the work state. The state withholding line follows from it.
  • Enter the pay rate, hours or salary, pay frequency and W-4 filing status.
  • Check the live preview: gross pay, every deduction, net pay and year-to-date totals.
  • Pay at checkout and download the PDF. Larger orders cost less per stub.

West Virginia pay stub questions

Does West Virginia withhold state income tax from paychecks?

West Virginia taxes wages at graduated rates from 2.11% to 4.58% for 2026. The amount depends on the employee’s pay, pay frequency and state withholding certificate, and appears as its own line on the pay stub.

Do employers in West Virginia have to provide pay stubs?

Employers must give each employee an itemized statement of deductions for each pay period in which deductions are made. Non-exempt employees must get a pay stub each pay period showing the rate of pay, overtime rate, the units of time used to calculate pay, and deductions. If the employee uses direct deposit, the stub may be emailed or provided through an online database.

What is the minimum wage in West Virginia?

The general minimum wage in West Virginia is $8.75 an hour as of October 6, 2026. Applies to employers with 6 or more employees at one location.

How often must employees be paid in West Virginia?

At least every 2 weeks.

Can I use a West Virginia pay stub as proof of income?

Landlords and lenders usually ask for your two or three most recent pay stubs. A pay stub must reflect wages that were actually paid; lenders often check pay stubs against bank deposits, tax returns or the employer.

Create your West Virginia pay stub

From $14.99 per stub. Live preview before you pay, PDF download after checkout.

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Related

Facts checked October 6, 2026 against the linked sources. Rules change; check the source before relying on a figure. Swift Paystubs creates documents from the details you enter and does not give tax or legal advice.

West Virginia Pay Stub Generator (2026) | Swift Paystubs