Reading a West Virginia pay stub, line by line
A West Virginia pay stub is short: one state income tax line, the federal lines, and — if you work in certain cities — a small flat City Service Fee. Here is what each line means in 2026:
WV State Income Tax ("WV SIT", "WV W/H"). West Virginia taxes wages in five brackets from 2.11% to 4.58% in 2026 — 2.11% on the first $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above. Those rates are 5% lower than 2025: SB 392 was signed March 31, 2026, took effect June 12, and applies retroactively to January 1, 2026. Single, joint, and head-of-household filers share one bracket schedule.
Exemptions, not a standard deduction. West Virginia has no standard deduction. Instead you subtract $2,000 per exemption (you, your spouse, each dependent) — $76.92 per biweekly paycheck per exemption. You claim them on Form WV/IT-104.
The IT-104 line 5 checkbox. Leave it blank and your employer withholds from the "two earner / two jobs" table, whose brackets are compressed — a single worker on one job at $60,000 is over-withheld by about $192 a year. Check line 5 (single, head of household, or married with a non-working spouse, one job) and withholding matches the actual tax.
City Service Fee ("City Fee", "User Fee"). West Virginia has no city or county income tax, but some cities charge a flat weekly fee that your employer withholds: $3.00 a week in Charleston ($156 a year) and $2.00 a week in Wheeling ($104 a year). It is the same dollar amount whatever you earn.
What you will NOT see: a state disability, paid family leave, or unemployment deduction — West Virginia has no employee-paid state payroll program. Unemployment insurance is paid by your employer.
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000). From January 1, 2027: Social Security 6.2% up to $192,300.
West Virginia paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | 2.11%–4.58% in 5 brackets · 4.58% above $60,000 of taxable income |
| 2026 rate cut | 5% across every bracket — SB 392, signed Mar 31, 2026, retroactive to Jan 1 |
| Standard deduction | None · $2,000 personal exemption per person instead |
| Withholding form | Form WV/IT-104 · check line 5 for the lower one-job table |
| Local income tax | None · flat City Service Fees: Charleston $3.00/week, Wheeling $2.00/week |
| Employee-paid SUI / SDI / PFL | None |
| Minimum wage | $8.75 (unchanged since Jan 1, 2016; 6+ employees) · tipped cash wage $2.62 |
| Pay frequency | At least twice a month, no more than 19 days apart (W. Va. Code §21-5-3) |
| Pay stub required? | Yes — an itemized statement of deductions every pay period (§21-5-9) |
| Final paycheck | Next regular payday — fired, quit, or laid off (§21-5-4) |
What you actually take home in West Virginia (2026 estimates)
Estimated for a single filer with one exemption, including federal income tax (after the $16,100 standard deduction), Social Security, Medicare, and West Virginia state income tax (2026 brackets after the $2,000 exemption). City Service Fees are not included in the main rows:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $33,277 | $1,280 | $2,773 | 16.8% |
| $60,000 | $48,524 | $1,866 | $4,044 | 19.1% |
| $75,000 | $59,047 | $2,271 | $4,921 | 21.3% |
| $100,000 | $75,489 | $2,903 | $6,291 | 24.5% |
| State min wage, full-time ($8.75/hr) | $16,212 | $624 | $1,351 | 10.9% |
| $60,000 in Charleston ($3.00/week City Service Fee) | $48,368 | $1,860 | $4,031 | 19.4% |
Where the money goes at $60,000: West Virginia state tax is $1,866, or 3.1% of gross, calculated from the 2026 tables. Federal income tax ($5,020) and FICA ($4,590) take the rest of the 19.1% total.
Check your IT-104: if line 5 is blank, your stub withholds about $2,058 of state tax at $60,000 instead of $1,866 — the $192 difference comes back as a refund when you file.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, West Virginia 2026 brackets under W. Va. Code §11-21-4j as amended by SB 392 (Tax Division, IT-100.2A March 2026) after one $2,000 personal exemption. Estimates only — your withholding depends on your IT-104 elections, exemptions, city of work, and pre-tax benefits.
What West Virginia jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $38.52 | $80,130 |
| Software developer | $58.18 | $121,000 |
| Elementary school teacher | — | $55,630 |
| Truck driver (heavy) | $23.79 | $49,480 |
| Construction laborer | $20.51 | $42,670 |
| Customer service rep | $18.48 | $38,430 |
| Waiter / waitress (tips included) | $17.01 | $35,380 |
| Retail salesperson | $13.92 | $28,950 |
West Virginia's median hourly wage across all occupations is $21.78 ($45,300 a year) — about 11% below the national median of $24.51. Lower wages meet lower rates: at the state median, most of your taxable income sits in the 2.11%–3.16% brackets.
West Virginia's workforce in numbers
- 1.77 million residents, civilian labor force of 772,602, unemployment 4.1% (Census 2025 estimate; BLS, July 2026)
- 94,681 self-employed (nonemployer) businesses (Census, 2023) — 2.6 times the number of businesses with employees
- 551,240 people on employer payrolls at 35,839 establishments, earning $28.4 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $56,470 across 701,610 jobs (BLS OEWS, May 2025)
West Virginia pay rules — the answers people actually need
Final paycheck: next regular payday, whether you quit, were fired, or were laid off. W. Va. Code §21-5-4 requires final wages "on or before the next regular payday on which the wages would otherwise be due and payable." Fringe benefits your employer's written policy makes payable at separation count as final wages. Ask for it by mail and the postmark date counts as the payment date.
Pay frequency: at least twice every month, with no more than 19 days between paydays (§21-5-3). Each payday must cover wages earned through the 12th day before it. Your employer must tell you in writing at hire the day, hour, and place of payment, and give one full pay period's written notice before changing your pay rate or pay schedule.
Is a pay stub required? Yes. §21-5-9(4) requires every employer to give you an itemized statement of the deductions taken from your wages for each pay period in which deductions are made. You can be paid by cash, check, direct deposit, or payroll card.
Minimum wage: $8.75 an hour, tipped cash wage $2.62. The state rate applies where an employer has six or more non-exempt employees at one location, and it has not changed since January 1, 2016. Employers may take a 70% tip credit, but your cash wage plus reported tips must reach $8.75 an hour.
Commuters. Residents of Kentucky, Maryland, Ohio, Pennsylvania, and Virginia whose only West Virginia income is wages file Form IT-104NR and have no West Virginia tax withheld — they pay their home state instead.
City Service Fees — the only local line on a West Virginia stub
No West Virginia city or county levies an income tax, and none sets its own minimum wage. What some cities do charge is a flat weekly City Service Fee on everyone who works there — including people working from home inside city limits — withheld by the employer and paid to the city quarterly.
| City | Fee | Per year | Notes |
|---|---|---|---|
| Charleston | $3.00 / week | $156 | Full- and part-time employees; file a Prior Payment Form (CSF-1) if two Charleston employers both deduct it |
| Wheeling | $2.00 / week | $104 | Full- and part-time employees and the self-employed |
Because the fee is a flat amount, it takes a bigger share of a small paycheck: at Charleston's $3.00 a week, a full-time minimum-wage worker pays about 0.9% of gross, a $60,000 earner about 0.3%.
How West Virginia compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs WV |
|---|---|---|
| West Virginia | $48,524 | — |
| Ohio | $49,184 | +$660 |
| Pennsylvania (typical 1% local tax) | $47,854 | −$670 |
| Maryland (3.20% county) | $46,197 | −$2,327 |
| Virginia | $47,754 | −$770 |
| Kentucky | $48,408 | −$116 |
West Virginia's 2026 cut puts it in the middle of its region: at $60,000 its state tax of about $1,866 is well below a Maryland resident's combined state-and-county bill. Live in Ohio, Pennsylvania, Maryland, Kentucky, or Virginia and commute in? You owe no West Virginia withholding on your wages.
FAQ
What is the West Virginia income tax rate on my paycheck in 2026?
2.11% to 4.58% in five brackets: 2.11% on the first $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above that. These 2026 rates are 5% lower than 2025 under SB 392, retroactive to January 1, 2026. Taxable income is your wages minus $2,000 per exemption — West Virginia has no standard deduction.
How much tax comes out of a $60,000 paycheck in West Virginia?
A single filer earning $60,000 with one exemption keeps about $48,524 a year — a 19.1% effective rate covering federal income tax, Social Security, Medicare, and about $1,866 of West Virginia state tax. That is roughly $1,866 per biweekly check. Work in Charleston and the $3.00 weekly City Service Fee takes another $156.
Did West Virginia cut income tax in 2026?
Yes. SB 392, signed March 31, 2026, cut every bracket by 5% (the top rate is now 4.58%). It took effect June 12, 2026, retroactive to January 1, and the Tax Division issued new withholding tables (IT-100.2A and IT-100.2B). Any extra withheld earlier in the year comes back when you file.
What is the City Service Fee on my West Virginia pay stub?
It is a flat weekly fee some cities charge everyone who works there, withheld by your employer: $3.00 a week in Charleston and $2.00 a week in Wheeling. It is not an income tax, so it does not change with your pay. If two Charleston employers both deduct it, give the second one a Prior Payment Form (CSF-1).
Does my employer have to give me a pay stub in West Virginia?
Yes. W. Va. Code §21-5-9 requires an itemized statement of the deductions taken from your wages for every pay period in which deductions are made, and written notice at hire of your pay rate and the day, hour, and place you will be paid.
When is my final paycheck due in West Virginia?
On or before the next regular payday, whether you quit, resigned, were fired, or were laid off (W. Va. Code §21-5-4). Fringe benefits payable at separation under your employer's written policy are included. You can ask for the check to be mailed.
What is the minimum wage in West Virginia in 2026?
$8.75 per hour for employers with six or more non-exempt employees at one location, unchanged since January 1, 2016, with a $2.62 cash wage for tipped workers (a 70% tip credit). No West Virginia city sets a higher minimum wage.