West Virginia (WV) – 2018

West Virginia

Minimum WageWest VirginiaFederal
Minimum Wage$8.75$7.25
Minimum Cash Wage (Tipped Employee)$2.63$2.13
Maximum Tip Credit$6.13$5.12
Youth Minimum Wage$6.40$4.25
State Income TaxWest VirginiaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate3.0% – 6.5%
Unemployment InsuranceWest VirginiaFederal
Maximum 2018 Taxable Earnings (Unchanged from 2017)$12,000
Employee 2018 DeductionNone
Employer 2018 Tax Rates1.5 – 8.5%
Standard 2018 New Employer Rate2.70%
Voluntary Contribution PermittedYes

Federal (FED) – 2018

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2017)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2017)6.20%
Maximum Taxable Earnings (Increased from $127,200 in 2017)$128,400
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017)$6,900
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017)$3,450
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Decreased from 39.6% in 2017)37%
Flat Rate Withholding Method (Decreased from 25% in 2017)22%

West Virginia State Resources

Need a Tax Form?

You can download some of the most common tax related forms here.