Country Payroll Guide USA – West Virginia

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Key Facts

Capital
Charleston
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard rate is 6% to 7%

Contributions

Employers

Unemployment (State)
Unemployment (State) - 1.5% to 8.5%
Unemployment - New Employer (State)
Unemployment - New Employer (State) - 2.7%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - up to 22.15%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employee Cost
Total Employee Cost - up to 14.55%

Minimum Wage

Minimum Wage
The minimum wage in West Virginia is 7.25 to 8.75 USD per hour.

Payroll

Payroll Cycle
Bi-Monthly
13th Salary

There are no statutory laws on 13th salary.

Income Tax

Employee Income Tax (1) Single Filer (Federal)
$0 - $9,875 = 10%
Employee Income Tax (2) Single Filer (Federal)
$9,876 - $40,125 = 12%
Employee Income Tax (3) Single Filer (Federal)
$40,126 - $85,525 = 22%
Employee Income Tax (4)Single Filer (Federal)
$85,526 - $163,300 = 24%
Employee Income Tax (5) Single Filer (Federal)
$163,301 - $207,350 = 32%
Employee Income Tax (6) Single Filer (Federal)
$207,350 - $518,400 = 35%
Employee Income Tax (7) Single Filer (Federal)
Over $518,400 = 37%

Employee Income Tax (State)

Employee Income Tax (State) (1)
$0 - $10,000 = 3%
Employee Income Tax (State) (2)
$10,000 - $25,000 = 4%
Employee Income Tax (State) (3)
$25,000 - $40,000 = 4.5%
Employee Income Tax (State) (4)
$40,000 - $60,000 = 6%
Employee Income Tax (State) (5)
Over $60,000 = 6.5%

Working Hours

General Working Hours

40 hours per week, eight hours per day.

Overtime

West Virginia state law considers overtime as hours worked over 40 during seven consecutive days. Employees receive 150% of their normal salary. However, state law only applies if 80% of an employer’s workforce is exempt from the FLSA. If more than 80% qualify under FLSA, the state law does not apply.

Leave

Paid Time Off

There are no statutory laws regarding paid time off.

Public Holidays

12 public holidays.

Sick Days

West Virginian does not require an employer to provide sick leave. The FMLA covers sick leave on a Federal level.

Maternity Leave

There is no requirement for paid maternity leave, but under West Virginia Parental Leave Act (PLA), an employee may be entitled to up to 12 weeks of unpaid leave for the birth of a child, adoption, or care for sick family member.

Paternity Leave

There is no requirement for paid paternity leave, but under West Virginia Parental Leave Act (PLA), an employee may be entitled to up to 12 weeks of unpaid leave for the birth of a child, adoption, or care for sick family member.

Parental Leave

There is no requirement for paid parental leave, but under West Virginia Parental Leave Act (PLA), an employee may be entitled to up to 12 weeks of unpaid leave for the birth of a child, adoption, or care for sick family member.

Other Leave

Jury Duty Leave – An employer does not have to pay an employee serving jury duty, but must hold the job open.

Termination

Termination Process

West Virginia follows “employment at will” doctrine which means both the employee and employer are allowed to terminate the employment at any given time without a reason. Therefore at the time of termination, the employer must pay all the necessary wages up to the day of termination.

Notice Period

There is no official notice period, but general practice is two weeks.

Severance Pay

All employees must be paid before or on the next regular payday, including all “fringe benefits” such as accrued vacation days or bonuses.

Probation Period

There are no statutory laws regarding a probation period.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.