West Virginia paychecks in 2026: what changed
West Virginia cut its income tax for 2026. Here is what changed.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Rates cut by 5% under Senate Bill 392, back to January 1, 2026. The rates are now 2.11% to 4.58%.
- Brackets on a tax return: 2.11% up to $10,000, then 2.81%, 3.16% from $25,000, 4.22% from $40,000 and 4.58% over $60,000.
- New withholding tables (IT-100.2A); exemptions are still $2,000 a year each.
- Minimum wage: still $8.75.
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.
Work out your 2026 West Virginia paycheck →
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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