Patriot PAY is payroll software for small businesses in West Virginia.
Starts at $10!
West Virginia employers can now rely on
Patriot PAY online payroll software for accurate payroll tax calculations, guaranteed. Patriot Software stays up-to-date on the latest state requirements, including:
- Withholding Requirements -- Employers must request an Employer West Virginia Income Tax Identification Number by filing Form WV/BRT-801 (Application for Identification Number).
Employees must complete the Employee's Withholding Exemption Certificate - WV/IT-104.
Employers should use the formula method for withholding.
Supplemental Rate -- If no tax is withheld from regular wages, add supplemental wages to regular wages for the current or preceding payroll period, compute tax on total, and subtract tax withheld on regular wages. If tax is withheld from regular wages, withhold at:
3% if annual income < $10,000
4% if annual income > $10,000 and < $25,000
4.5% if annual income > $25,000 and < $40,000
6% if annual income > $40,000 and < $60,000
6.5% if annual income > $60,000
- Local Taxes -- The following West Virginia cities have a local tax:
Charleston city service fee: $2 per week.
Huntington city service fee: $3 per week
Weirton city service fee: $2 per week
- State Unemployment Insurance (SUI) -- If liability exceeds $110,000, employers must remit electronically here.
Employers should follow the reserve ratio formula. The wage base is $12,000, with rates ranging from 1.50% to 8.50%.
New employers use a starting SUI rate of 2.70%.
New foreign construction employers use 7.50%.
- New Hire Reporting -- Employers must report hiring, rehiring, and employees returning to work within 14 days on the West Virginia New Hire Reporting Form:
West Virginia New Hire Reporting Center
PO Box 2473
Charleston, WV 25329
(877) 625-4675 (toll-free fax)
- Reciprocal States -- West Virginia has reciprocal agreements with the following states: Kentucky, Maryland, Pennsylvania, and Virginia.