West Virginia Payroll Withholding
Effective January 1, 2025

Two Earners / Two or more Jobs
Annual EarningsAddonRate
$0.00$0.002.22%
$7,500.00$166.502.96%
$18,750.00$499.503.33%
$30,000.00$874.134.44%
$45,000.00$1,540.134.82%

One Earner / One Job
Annual EarningsAddonRate
$0.00$0.002.22%
$10,000.00$222.002.96%
$25,000.00$666.003.33%
$40,000.00$1,165.504.44%
$60,000.00$2,053.504.82%

Dependant deduction: $2,000.00

Note(s):

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