West Virginia Pay Stub Requirements
Official West Virginia pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubWest Virginia has its own minimum wage — $8.75 an hour — for employers with six or more employees, overtime after 40 hours, and a meal-break rule for workers who cannot eat on the job. Final wages are due by the next regular payday, and its income tax rates were cut again for 2026.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
West Virginia paycheck calculatorSee federal and West Virginia taxes and your take-home pay — free.Is a pay stub required in West Virginia?
On each scheduled payday, the employer must furnish every employee an itemized statement of earnings, on paper or electronically if the employee has direct, immediate and convenient electronic access to it.
- Hourly rate of pay or salary
- Number of hours for which the employee is being paid
- Overtime rate of pay, if applicable
- Bonus and incentive pay, if applicable
- Itemized deductions
How often must employees be paid?
Employers other than railroads must pay employees at least twice each month, with no more than 19 days between paydays, unless the Commissioner of Labor approves a different schedule on the employer's petition. If the business is closed on a fixed-date payday, wages must be paid on the preceding business day.
Source: W. Va. Code § 21-5-3; W. Va. Code R. §§ 42-5-7.2, 42-5-8
West Virginia minimum wage
West Virginia's minimum wage is $8.75 an hour. The state law applies to employers with six or more employees at one location; others are covered by the federal $7.25 where federal law applies.
- Tipped employees: a cash wage of at least $2.62 per hour (a 70% tip credit), provided tips bring total pay to $8.75.
Source: W. Va. Code § 21-5C-2
Overtime & double time
West Virginia requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: W. Va. Code § 21-5C-3
Meal & rest break requirements
Employers must give at least 20 minutes for a meal break to employees who work six or more consecutive hours, unless the employees are allowed to eat while working or have other breaks.
There is no separate rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: W. Va. Code § 21-3-10a
West Virginia state income tax
West Virginia levies a progressive income tax with five brackets. Legislation signed March 31, 2026 cut rates by 5%, retroactive to January 1, 2026, lowering the top rate from 4.82% to 4.58%.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Source: West Virginia Tax Division — 2026 Income Tax Rate Cut; W. Va. Code § 11-21-4J
Vacation & paid time off (PTO)
West Virginia does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No West Virginia vacation statute; terms set by employer policy or contract
Final paycheck rules
West Virginia applies one deadline to quits, resignations, firings and layoffs: final wages, including fringe benefits payable directly to the employee under written company policy, are due on or before the next regular payday. They may be paid through regular payroll channels or by mail if the employee asks.
| Situation | Final wages due |
|---|---|
| Fired or laid off | On or before the next regular payday |
| Quits (with or without notice) | On or before the next regular payday |
Source: W. Va. Code § 21-5-4
Other West Virginia payroll taxes employers should know
West Virginia has no state disability insurance or paid family leave payroll tax. Employers pay unemployment insurance tax to WorkForce West Virginia.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (employer-paid) | Experience-rated after three years; new employers start at 2.7%, or 8.5% for out-of-state construction businesses | Paid on each employee's wages up to an annual taxable wage base, which WorkForce West Virginia sets each year (it was $9,521 in 2024). |
Source: WorkForce West Virginia — Employer Handbook
Common questions about West Virginia pay stubs
What is West Virginia's minimum wage?
$8.75 an hour for employers with six or more employees at one location. Tipped employees can be paid $2.62 in cash if tips bring them to the full rate.
Do West Virginia employers have to give meal breaks?
Yes — at least 20 minutes for employees working six or more consecutive hours, unless they can eat while working or receive other breaks.
Does West Virginia require paid sick leave?
No. Any sick time comes from the employer's own policy.
Did West Virginia's income tax change for 2026?
Yes. The state cut its income tax rates again for 2026, so withholding is slightly lower than in 2025.
Guides that go with this page
West Virginia's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- The extra 0.9% above $200,000 — Why your employer's withholding and what you actually owe can disagree.
- Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- W. Va. Code § 21-5-3 (payment of wages; paydays)
- W. Va. Code § 21-5-4 (final wages; liquidated damages)
- W. Va. Code R. 42CSR5 — Wage Payment and Collection rule (PDF)
- WV Division of Labor — WPCA Fact Sheet: Payment of Final Wages (PDF)
- West Virginia Tax Division — 2026 Income Tax Rate Cut
- WorkForce West Virginia — Employer Handbook (PDF)
- U.S. DOL — State minimum wages for tipped employees (January 1, 2026)
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.