West Virginia Hourly Paycheck Calculator
Your hourly rate and hours in, your take-home pay out. Overtime is paid at 1.5× your rate; tips you report are taxed like wages.
| Per paycheck | Amount | Per year |
|---|---|---|
| Gross pay | $1,600.00 | $41,600.00 |
| Federal income tax · withheld | −$108.15 | −$2,812.00 |
| Social Security (6.2%) | −$99.20 | −$2,579.20 |
| Medicare (1.45%) | −$23.20 | −$603.20 |
| West Virginia income tax · withheld | −$47.00 | −$1,222.00 |
| Take-home pay | $1,322.45 | $34,383.60 |
How the federal income tax was worked out
| Pay subject to income tax, for the year · $1,600.00 × 26 paychecks | $41,600.00 |
| Minus the IRS withholding allowance · Pub 15-T Worksheet 1A, line 1g | −$8,600.00 |
| Adjusted yearly wage | $33,000.00 |
| Tax from the IRS yearly table · standard table | $2,812.00 |
| Federal income tax per paycheck · divided by 26 | $108.15 |
IRS Publication 15-T (2026), Worksheet 1A — the percentage method payroll software uses for a Form W-4 from 2020 or later. Your employer's figure can differ by a few cents because of rounding.
How the West Virginia income tax was worked out
| Pay subject to W.Va. tax this paycheck | $1,600.00 |
| Minus IT-104 exemptions · 1 × $76.92 ($2,000 ÷ 26) | −$76.92 |
| Taxable wage for the IT-100.2A table · Table 2, Two Earner/Two or More Jobs | $1,523.08 |
| Base amount from the table · row starting at $1,154 | $31.90 |
| Plus 4.22% of pay over $1,154 | $15.58 |
| W.Va. income tax before rounding | $47.48 |
| W.Va. income tax, rounded · rounded to the nearest whole dollar | $47.00 |
Hourly pay in West Virginia
West Virginia's minimum wage is $8.75 an hour. It covers employers with 6 or more non-exempt employees at one location. Tipped employees can be paid $2.62 an hour in cash as long as cash pay plus reported tips reach $8.75.
Overtime. Non-exempt employees get time-and-a-half for hours over 40 in a seven-day workweek.
Tips and overtime on your West Virginia tax. Reported tips and overtime pay are part of your wages for the withholding tables.
Rounding. Withholding is rounded to whole dollars, so an extra hour may not change it.
Because hours change from week to week, your withholding changes too: a week with lots of overtime is withheld as if you earned that much every week, so more comes out. It usually evens out when you file your return.
What comes out of a West Virginia paycheck
- Federal income tax withholding — worked out from your pay and your Form W-4, using the IRS tables for 2026.
- Social Security — 6.2% of your pay, up to $184,500 of pay in 2026. Above that, it stops for the rest of the year.
- Medicare — 1.45% of all your pay, plus 0.9% on pay above $200,000 in the year.
West Virginia has a graduated income tax. For 2026 the rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Employers withhold it with the Tax Division's percentage-method tables (Form IT-100.2A):
- Start with your pay subject to income tax for this paycheck — after a traditional 401(k) and pre-tax health insurance.
- Subtract your IT-104 exemptions. Each one is worth $2,000 a year, split across your paychecks: $38.46 weekly, $76.92 every two weeks, $83.33 twice a month or $166.67 monthly.
- Find what's left in the table for your pay period. Every dollar is taxed, starting at 2.11%, and each higher slice is taxed at the next rate, up to 4.58%.
- Round the result to the nearest whole dollar.
The only state line in this calculator for a West Virginia paycheck is income tax. There is no employee-paid state disability or family leave premium to add.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Other West Virginia calculators
Paycheck calculator · Hourly paycheck calculator · Salary paycheck calculator · What changed for 2026
Other states: Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · Wisconsin · Wyoming
Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- West Virginia Tax Division — Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026) — exemption $2,000 a year ($38.46 weekly, $76.92 bi-weekly, $83.33 semi-monthly, $166.67 monthly); Two Earner/Two or More Jobs and Optional One Earner/One Job tables; rates 2.11%–4.58%
- West Virginia Tax Division — Withholding Help and General Information — percentage method: subtract exemptions, apply the table rate, round to the nearest whole dollar; tables are based on two-earner/two-job income
- West Virginia Tax Division — 2026 Income Tax Rate Cut (Senate Bill 392) — 5% cut retroactive to January 1, 2026; brackets $10,000 / $25,000 / $40,000 / $60,000 at 2.11%, 2.81%, 3.16%, 4.22%, 4.58%
- West Virginia Tax Division — Form WV/IT-104, Employee's Withholding Exemption Certificate — exemptions for yourself, spouse and dependents; line 5 lower one-earner rate; line 6 additional withholding; nonresidents of reciprocal states use IT-104NR
- West Virginia Tax Division — Form IT-100.1A, Employer's Withholding Tax Tables (Rev. 1/07) — worked example of the percentage method (old rates), used only to check the method
- WV Division of Labor — Minimum Wage FAQ — $8.75 since January 1, 2016; employers with 6 or more non-exempt employees at one location; tipped cash wage $2.62 (70% tip credit); overtime over 40 hours
- W. Va. Code § 21-5-3 — Payment of wages by employers — at least twice every month, with no more than 19 days between paydays
- W. Va. Code § 21-5-4 — Final wages — on or before the next regular payday, whether discharged or quitting
- WV Division of Labor — Wage & Hour Section — enforces state wage payment laws; wageandhour@wv.gov
Questions
What is the West Virginia income tax rate in 2026?
The rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58% on higher slices of income. They were cut by 5% for 2026.
How much is taken out of a $1,000 paycheck in West Virginia?
For a single filer paid every two weeks with nothing else on the W-4, a $1,000 paycheck has about $38.08 of federal income tax, $62.00 of Social Security and $14.50 of Medicare taken out, $25.00 of West Virginia income tax, leaving $860.42. Enter your own details in the calculator for your exact figure.
What is $20 an hour after taxes in West Virginia?
Working 40 hours a week and paid every two weeks, $20 an hour is $1,600.00 before tax and about $1,322.45 after tax per paycheck — $34,383.60 a year — for a single filer with a standard W-4.
How much is a West Virginia exemption worth?
$2,000 a year, divided by your number of paychecks — $76.92 for every-two-weeks pay.
What does the lower rate box on the IT-104 do?
The box is for people who are single, head of household, or married with a spouse who doesn't work, and who have only one job. It uses the one-earner table, so less is held back each paycheck.
Why is my West Virginia withholding a round number?
The percentage method rounds each paycheck's West Virginia withholding to the nearest whole dollar.
When do I get my last paycheck in West Virginia?
On or before the next regular payday, whether you quit or were let go.