West Virginia Payroll Withholding
Effective January 1, 2024

Two Earners / Two or more Jobs
Annual EarningsAddonRate
$0.00$0.002.36%
$7,500.00$177.003.15%
$18,750.00$531.383.54%
$30,000.00$929.634.72%
$45,000.00$1,637.635.12%

One Earner / One Job
Annual EarningsAddonRate
$0.00$0.002.36%
$10,000.00$236.003.15%
$25,000.00$708.503.54%
$40,000.00$1,239.504.72%
$60,000.00$2,183.505.12%

Dependant deduction: $2,000.00

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.