SmallBizHandbookSmallBizHandbook

West Virginia Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against WorkForce West Virginia's own pages and the other official sources below

West Virginia employers pay state unemployment tax (SUTA) on the first $9,500 of each employee's wages in 2026, and new employers pay 2.7% — at most $256.50 per employee for the year. Every West Virginia employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$9,500
per employee, 2026
New-employer rate
2.7%
2026
New-employer max
$256.50
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in West Virginia?

Enter your headcount and average pay to see the employer's share of West Virginia and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

West Virginia employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
2.7% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
West Virginia unemployment (SUTA)
2.7% × first $9,500 per employee
$1,283
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$20,618
Per employee$4,124

Assumes every employee earns the average and works in West Virginia all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

West Virginia unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$9,500 per employee (36th highest of 51)
New-employer rate
2.7%
How the new-employer rate works
New employers 2.7%; out-of-state construction employers 8.5% (W. Va. Code § 21A-5-5).
Most a new employer pays per employee
$256.50 (2.7% × $9,500)
2025 average employer rate
2.4% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
WorkForce West Virginia

Same $9,500 wage base as Georgia and Indiana. Register with WorkForce West Virginia when you first pay wages in West Virginia; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every West Virginia employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for West Virginia unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for West Virginia employers: West Virginia paycheck calculator (employee withholding) · West Virginia new hire reporting · West Virginia payday & final paycheck rules · West Virginia workers' comp · full payroll cost calculator

West Virginia payroll tax FAQ

What is the West Virginia SUTA rate for new employers in 2026?

2.7%. New employers 2.7%; out-of-state construction employers 8.5% (W. Va. Code § 21A-5-5).

What is the West Virginia SUTA wage base for 2026?

$9,500 per employee. Once an employee's 2026 wages pass that amount, you stop paying West Virginia unemployment tax on them for the rest of the year. That is the 36th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in West Virginia?

No. In West Virginia unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do West Virginia employers pay?

For 2026, West Virginia has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do West Virginia employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying West Virginia unemployment tax on time. West Virginia is not a credit-reduction state for 2026.

How does my West Virginia SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, WorkForce West Virginia assigns a rate each year based on your layoffs and benefit charges. Use the rate on your annual rate notice. The 2025 average employer rate in West Virginia was 2.4% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Helpful guides

Payroll taxes in other states

ALAKAZARCACOCTDEDCFLGAHIIDILINIAKSKYLAMEMDMAMIMNMSMOMTNENVNHNJNMNYNCNDOHOKORPARISCSDTNTXUTVTVAWAWIWY

All states in one table, plus federal deposit rules and deadlines →

General information, not tax advice. Rates change every year; confirm yours on the notice from WorkForce West Virginia before filing.