West Virginia Paystub Generator - 4.58% Top Per S392 (4th Consecutive Cut), SS Exempt, Military Exempt, Free Preview
West Virginia just cut its income tax for the fourth year in a row. Senate Bill 392 dropped the top rate from 4.82% to 4.58%, retroactive to January 1, 2026. Per Thomson Reuters (April 2026): "West Virginia has reduced its personal income tax rates beginning on January 1, 2026, cutting the highest rate from 4.82% to 4.58%." In 2022, the top rate was 6.50%. Four years later, it's 4.58%. The goal is complete elimination.
The problem is that most online tools haven't caught up. S392 was signed on June 12, 2026. At least six major sources still show the wrong rate. Three show 2.36%-5.12% (the 2023-2024 rate). Two show 2.22%-4.82% (the 2025 rate). The correct 2026 figure is 2.11%-4.58%, confirmed by Thomson Reuters and USTax.tools.
Our West Virginia paystub generator uses the correct S392 rates (2.11%-4.58%) and calculates all federal deductions. Four stub lines. No local tax. Two minutes. No signup. Free preview.
Works for employees, contractors, and small business owners across Charleston, Huntington, Morgantown, Parkersburg, Wheeling, Martinsburg, Beckley, Clarksburg, and all of West Virginia.
- Free preview — see every line item before you pay anything
- No account or signup required
- Updated for West Virginia 2026 payroll details and S392 tax rates
- Covers W-2 employees and 1099 contractors
- Four mandatory deduction lines: federal income tax, Social Security, Medicare, and West Virginia state tax
- No West Virginia local income tax, SDI, or PFML deduction
- Instant PDF delivered by email or direct download
| State Income Tax | Progressive, 5 brackets: 2.11%, 2.81%, 3.16%, 4.22%, 4.58% (per S392) |
| Social Security | Fully exempt since 2022 (all income levels, no threshold) |
| Military Retirement | Fully exempt |
| Local Income Tax | None anywhere in West Virginia |
| Stub Lines | 4: Federal, Social Security, Medicare, WV State |
| Property Tax | approximately 0.57% effective (60% of market value assessment). $20K Homestead for 65+. |
| Sales Tax | 6% state + 1% local = 7% most areas. Groceries taxed. |
| SDI / PFML | None |
| Minimum Wage | $8.75/hr (since 2016, 6+ employees). Tipped: $2.62. HB 5485 proposes $11 for 2027. |
| Reciprocal Agreements | VA, KY, OH, PA, MD (5 states) |
| Goal | Income tax elimination via automatic revenue triggers |
"I've lived in Morgantown my whole life. Four years ago my state tax rate was 6.5% and I was thinking about moving to Pennsylvania for a job. Now it's 4.58% and they're still cutting it. I stayed. My property tax on a $190,000 house is about $1,100 a year. My sister in Pittsburgh pays $4,500 on a house worth the same. Same Appalachian region, completely different tax bills."
- Kevin M., Morgantown, WV
"We retired to Lewisburg from Northern Virginia. Our Social Security is completely exempt. My husband's military pension is exempt too. Our property tax is under $900 a year on a home we bought for $165,000. In Fairfax County we were paying $6,000 in property tax alone. The biggest surprise was how fast WV keeps cutting the income tax rate. It dropped again this year."
- Linda and Ray T., Lewisburg, WV
West Virginia Has Cut Its Income Tax 4 Times in 4 Years and the Goal Is Zero
In 2023, Governor Jim Justice signed HB 2526, the largest income tax cut in West Virginia history. It reduced every bracket rate by 21.25% across the board. Per CountryTaxCalc: "The old top rate of 6.5% became 5.12%; the old bottom rate of 3% became 2.36%."
But HB 2526 did something even more important than the immediate cut. It built in an automatic trigger mechanism. Per CountryTaxCalc: "Future rate reductions occur automatically when state revenue exceeds specified growth thresholds, without requiring additional legislative votes." The legislature doesn't have to pass a new bill each year. When revenue hits the target, the rates drop automatically.
| Tax Year | Top Rate | Bottom Rate | What Happened |
|---|---|---|---|
| 2022 | 6.50% | 3.00% | Old rates |
| 2023-2024 | 5.12% | 2.36% | HB 2526 (21.25% across-the-board cut) |
| 2025 | 4.82% | 2.22% | Automatic revenue trigger fired |
| 2026 | 4.58% | 2.11% | S392 (signed June 12, retroactive to Jan 1) |
| Future | Goal: 0% | Goal: 0% | Automatic triggers continue |
Per Wealthvieu (May 2026): "If revenue triggers continue to fire, West Virginia's top rate could fall below 4% within a few years." The trajectory is clear. No other state in America has cut its income tax four consecutive years at this pace.
Six Online Sources Still Show the Wrong Rate
S392 was signed on June 12, 2026 with retroactive effect to January 1. Most payroll tools and tax calculators haven't updated yet. CountryTaxCalc still shows 2.36%-5.12%, which was the 2023-2024 rate. AARP shows 2.22%-4.82%, which was the 2025 rate. The WV Payroll Guide shows the same outdated 5.12% figure. If your payroll tool shows anything other than 2.11%-4.58% as the 2026 rate, it's using old data.
The 5 Brackets for 2026 (2.11% to 4.58%, Top Bracket Starts at Just $60K)
| WV Taxable Income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,001 to $25,000 | 2.81% |
| $25,001 to $40,000 | 3.16% |
| $40,001 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
One thing to notice: the top bracket starts at just $60,000. Per CountryTaxCalc's WV Calculator: "The $40K threshold is uniquely low; most states set top brackets at $100K+ (CA at $1M, NY at $500K)." This means most full-time workers earning above $60K are in the top bracket. The good news is that the top rate itself keeps falling: 6.50% four years ago, 4.58% today.
At $60,000 income, a single WV filer pays approximately $2,282 in state tax (3.8% effective). At $100,000, the bill is roughly $4,112 (4.1% effective). Per CountryTaxCalc: "An effective rate of about 4.03%" at $100K. The gap between the marginal rate (4.58%) and the effective rate (approximately 4.0%) exists because the first $60K of income flows through lower brackets.
What Gets Taken Out of a West Virginia Paycheck: Two 2026 Examples
Charleston Healthcare Worker, $22/hr, Biweekly
Setup: Michelle works at Charleston Area Medical Center (CAMC). She earns $22/hr, biweekly, 80 hours, files Single on federal W-4. Annual gross: $45,760.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $22.00) | $1,760.00 |
| 1. Federal Income Tax (per IRS Pub. 15) | - $155.00 |
| 2. Social Security, 6.2% | - $109.12 |
| 3. Medicare, 1.45% | - $25.52 |
| 4. WV State Tax (approximately 3.5% effective per S392) | - $61.60 |
| Estimated Net Pay | About $1,409 |
Four clean lines. WV state tax of $61.60 per biweekly check ($1,602/year). Under the old 2022 rate (6.5% top), Michelle would have owed roughly $2,374/year. S392 saves her about $772 annually compared to where she was four years ago.
Morgantown WVU Worker, $30/hr, Biweekly
Setup: Daniel works at West Virginia University. He earns $30/hr, biweekly, 80 hours, files Single. Annual gross: $62,400. His income crosses into the 4.58% top bracket above $60K.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $30.00) | $2,400.00 |
| 1. Federal Income Tax | - $265.00 |
| 2. Social Security, 6.2% | - $148.80 |
| 3. Medicare, 1.45% | - $34.80 |
| 4. WV State Tax (approximately 4.1% effective per S392) | - $98.40 |
| Estimated Net Pay | About $1,853 |
Daniel's $62,400 puts him just into the 4.58% top bracket, but only the $2,400 above $60K is taxed at that rate. The rest flows through lower brackets, so his effective state rate is about 4.1%. Under the old 2022 rates, he'd be paying roughly $3,411 in WV state tax. With S392, he pays about $2,559. That's an $852/year savings from four years of rate cuts.
Estimates based on 2026 S392 rates and standard withholding. Actual amounts depend on your federal W-4, WV/IT-104, personal exemptions, and voluntary deductions.
SS Fully Exempt, Military Exempt, $8K Pension Exclusion: WV Is Getting Serious About Retirees
West Virginia eliminated all state income tax on Social Security benefits starting with tax year 2022. The exemption applies to every dollar of SS retirement and disability income, regardless of your total income. There's no threshold and no phase-out. If you collect $30,000 a year in Social Security, West Virginia taxes zero of it.
Per CountryTaxCalc: "Military retirement pay is fully exempt from West Virginia state income tax." Active duty pay is also exempt for military members stationed outside WV, following the federal Servicemembers Civil Relief Act.
| Income Type | WV Treatment |
|---|---|
| Social Security | Fully exempt (since 2022, all income levels) |
| Military retirement | Fully exempt |
| Government pensions (federal/state) | $8,000 exclusion per taxpayer ($16K for married couple) |
| Private pensions | Taxable at progressive rates (2.11%-4.58%) |
| 401(k) / IRA | Taxable at progressive rates |
| Capital gains | Taxable as ordinary income |
Per CountryTaxCalc: "At $80K retirement income ($30K SS + $50K pension): WV $2,560 tax vs VA $3,680." Combined with approximately 0.57% property tax and a $185K median home price, WV is increasingly competitive for retirees. The $20,000 Homestead Exemption (reducing assessed value for homeowners 65+ or permanently disabled) further reduces the property tax bill. No estate tax. No inheritance tax.
Property Tax at 0.57% with 60% Assessment: Among the Lowest in the East
Per CountryTaxCalc's WV Moving Guide: "An effective rate of approximately 0.57% on market value." West Virginia assesses property at 60% of appraised market value, then applies tax rates to the assessed figure. A $250,000 home is assessed at $150,000, and the actual tax bill comes out to roughly $1,425/year.
Per CountryTaxCalc: the rate is "lower than Pennsylvania (approximately 1.49%), Ohio (approximately 1.53%), Maryland (approximately 1.07%), or Virginia (approximately 0.80%)." Every single one of WV's neighbors has higher property taxes. The $20,000 Homestead Exemption for homeowners 65+ or permanently disabled reduces the assessed value further, saving qualifying homeowners roughly $200-$350/year depending on local levy rates.
West Virginia also introduced a vehicle property tax credit in 2023. Per AARP (April 2026): taxpayers can claim a dollar-for-dollar income tax credit for vehicle personal property taxes paid on time. This effectively eliminates the vehicle tax burden for many WV residents by converting it into an income tax reduction.
West Virginia vs. All 5 Neighbors: WV Has the Lowest Total Burden (the Surprise)
| State | Income Tax | State Tax at $60K | Property Tax ($200K home) | Total |
|---|---|---|---|---|
| West Virginia | 2.11%-4.58% | approximately $2,282 | approximately $1,140 | approximately $3,422 |
| Kentucky | 3.5% flat | approximately $2,100 | approximately $1,720 | approximately $3,820 |
| Virginia | 2%-5.75% | approximately $2,640 | approximately $1,600 | approximately $4,240 |
| Ohio | 2.75% flat | approximately $1,650 | approximately $3,060 | approximately $4,710 |
| Pennsylvania | 3.07% flat | approximately $1,842 | approximately $2,980 | approximately $4,822 |
| Maryland | 2%-5.75% + local | approximately $2,700+ | approximately $2,140 | approximately $4,840+ |
West Virginia has the lowest combined income-plus-property tax burden of all five neighbors. The gap is substantial: $398/year cheaper than Kentucky, $818 cheaper than Virginia, $1,288 cheaper than Ohio, $1,400 cheaper than Pennsylvania, and $1,418+ cheaper than Maryland. WV's income tax is higher than OH or PA, but WV's property tax is less than half of either one. The combination wins.
For renters who skip the property tax math: WV's income tax at $60K ($2,282) is higher than OH ($1,650), PA ($1,842), and KY ($2,100), but lower than VA ($2,640) and MD ($2,700+). WV's advantage comes overwhelmingly from the property tax side. For homeowners, the total picture strongly favors WV over every neighbor.
5 Reciprocal Agreements: VA, KY, OH, PA, MD
Per Paylocity (June 2026): West Virginia has reciprocal tax agreements with Virginia, Kentucky, Ohio, Pennsylvania, and Maryland. If you live in one of these states and work in West Virginia, you're exempt from WV income tax on your wages. You only pay your home state's tax. The reverse applies for WV residents working across the border.
To claim the exemption, the nonresident employee files Form WV/IT-104 with their West Virginia employer. Per RemoteLaws: "Residents of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia whose only West Virginia income is wages and salaries are exempt from West Virginia withholding and income tax on those wages."
This matters for border communities like Martinsburg (near the VA/MD line), Weirton (near the OH/PA line), and Huntington (near the KY line). Workers who commute across state lines need to file the correct withholding form to avoid paying tax to both states.
West Virginia Payroll Requirements 2026: What Every Employer Needs to Know
| Requirement | What WV Requires | Official Source |
|---|---|---|
| State income tax | Progressive, 5 brackets: 2.11%-4.58% per S392 (4th consecutive cut) | Thomson Reuters |
| Withholding form | WV/IT-104 (personal exemptions: 1 per taxpayer, spouse, dependent) | WV Tax Dept |
| Local income tax | None anywhere in WV | Paylocity |
| SDI / PFML | None | Paylocity |
| SUI (employer only) | Wage base $9,500. New employer: 2.7%. Experienced: 1.5%-8.5%. | Paychex |
| Workers' comp | MANDATORY for all employers | Paychex |
| Minimum wage | $8.75/hr (since 2016, 6+ employees). Tipped: $2.62. Training: $5.15. | OnPay |
| Reciprocal agreements | VA, KY, OH, PA, MD (5 states, Form WV/IT-104) | Paylocity |
| Overtime | 1.5x after 40 hrs/week | W. Va. Code § 21-5C-3 |
| Meal break | 20 minutes after 6 consecutive hours | W. Va. Code § 21-3-10a |
| Sales tax | 6% state + 1% local = 7%. Groceries taxed. Senior Food Credit: $200/$400. | Tax Foundation |
| Property tax | approximately 0.57% effective (60% FMV). $20K Homestead for 65+/disabled. | CountryTaxCalc |
| Estate/inheritance tax | None | WV Legislature |
Who Uses the West Virginia Paystub Generator?
Charleston Metro Workers
Charleston Area Medical Center (CAMC) is one of the largest employers in the state. The state government is headquartered in Charleston. Kanawha County's chemical industry along the Kanawha Valley employs engineers, plant operators, and lab technicians. Healthcare and government make up the core of the Charleston economy.
Morgantown and WVU Workers
West Virginia University is the state's largest university, employing thousands of faculty, researchers, graduate assistants, and staff. WVU Medicine (Ruby Memorial Hospital) is a major regional health system. Morgantown's growing tech and research sector benefits from the declining state tax rate and proximity to Pittsburgh (about 75 miles north on I-79).
Huntington and Marshall University Workers
Marshall University and Cabell Huntington Hospital anchor the Huntington economy. The Tri-State area (WV-KY-OH) sees significant cross-border commuting, and WV's reciprocal agreements with both Kentucky and Ohio simplify payroll for workers crossing state lines daily.
Energy Workers (Coal, Natural Gas, Wind)
Coal mining in the southern counties (McDowell, Mingo, Logan, Raleigh) has declined but still employs thousands. Natural gas extraction in the Marcellus Shale across north-central WV has partially replaced lost coal jobs. Wind energy installations along the Allegheny ridges are a growing sector. Energy workers earn high wages and need stubs for housing, equipment financing, and transitions between companies during industry cycles.
Cross-Border Commuters (VA, KY, OH, PA, MD)
Martinsburg workers commuting to Virginia or Maryland. Weirton and Wheeling workers crossing into Ohio or Pennsylvania. Huntington workers crossing into Kentucky. All benefit from WV's reciprocal agreements. File Form WV/IT-104 with the out-of-state employer.
Remote Workers and Retirees Moving In
Per CountryTaxCalc: "Remote workers moving IN (Bay Area/NYC equity buys $185K Charleston home cash, enjoy mountains)." WV's declining income tax, fully exempt Social Security, and ultra-low property tax are attracting retirees and remote workers from higher-cost states.
Small Business Owners and Contractors
A whitewater rafting outfitter in Fayetteville. A glass factory in Weston. A logging company in Elkins. A dental practice in Parkersburg. A restaurant in Shepherdstown. WV small businesses manage four stub lines and the progressive rate structure. Self-employed workers carry the full 15.3% FICA self-employment tax per IRS rules.
How to Create a West Virginia Pay Stub: 3 Steps
WV payroll has progressive rates, no local taxes, and four deduction lines. Enter your info and the tool handles the bracket math per the new S392 rates.
- Enter company and employee info
Business name, address, employee name, address, pay period dates. West Virginia requires Form WV/IT-104 for state withholding. Select filing status and personal exemptions. Cross-border workers from VA, KY, OH, PA, or MD use the same form to claim reciprocal exemption. - Enter earnings and deductions
Hourly rate or salary (at least $8.75/hr for businesses with 6+ employees, or $7.25 federal for smaller shops), hours worked, any overtime. Add voluntary deductions. The tool applies the correct S392 brackets (2.11%-4.58%) and calculates all federal taxes. - Free preview, then download
Check every line. Gross pay, four mandatory deductions (federal, SS, Medicare, WV state), voluntary deductions, net pay, YTD totals. Download when satisfied.
When You Need a West Virginia Pay Stub as Proof of Income
Renting in Charleston, Morgantown, or Anywhere in WV
Morgantown's rental market tightens during the WVU academic year. Charleston's Kanawha City and South Hills areas are popular. Martinsburg has grown with DC commuter demand. Landlords want two to three recent stubs showing gross monthly income of at least 2.5 times the rent.
WV DHHR Programs (SNAP, WV Medicaid)
The West Virginia Department of Health and Human Resources requires current income documentation for SNAP and Medicaid applications through the InRoads portal. Pay stubs are the standard accepted document.
Common Questions About West Virginia Pay Stubs
What is WV income tax rate for 2026?
5 brackets: 2.11%, 2.81%, 3.16%, 4.22%, 4.58% per S392 (signed June 12, retroactive to Jan 1). This is the 4th consecutive annual cut from 6.5% (2022). Six sources still show wrong rates (5.12% or 4.82%). Per Thomson Reuters.
Does WV tax Social Security?
No. Fully exempt since 2022. All SS retirement and disability income at all income levels. No threshold, no phase-out. Military retirement also fully exempt.
Is WV eliminating its income tax?
That's the goal. HB 2526 (2023) embedded automatic revenue triggers for future rate cuts. Top rate has dropped from 6.5% to 4.58% in 4 years. Per Wealthvieu: "could fall below 4% within a few years."
What deductions are on a WV pay stub?
Four lines: federal, SS (6.2%), Medicare (1.45%), WV state (2.11%-4.58%). No local tax. No SDI. No PFML. Form WV/IT-104 required.
Which states does WV have reciprocal agreements with?
Virginia, Kentucky, Ohio, Pennsylvania, Maryland (5 states). Form WV/IT-104. Cross-border workers only pay home state's tax on wages.
How does WV compare to its neighbors?
At $60K + $200K home: WV approximately $3,422 total, KY approximately $3,820, VA approximately $4,240, OH approximately $4,710, PA approximately $4,822. WV has the LOWEST combined income + property burden of all 5 neighbors.
What is WV minimum wage?
$8.75/hr (since 2016, 6+ employees). Below 6 employees: federal $7.25. Tipped: $2.62. Training (under 20): $5.15. HB 5485 proposes $11 for 2027. Per OnPay: "will not increase in 2026."
Official Sources Referenced on This Page
Thomson Reuters (April 7, 2026) confirmed S392 passage, the 2.11%-4.58% rate structure, the retroactive effective date (January 1, 2026), and the signing date (June 12, 2026).
USTax.tools (June 2026) confirmed the 2.11%-4.58% brackets as the correct 2026 rates.
CountryTaxCalc WV Guide (June 2026) provided the HB 2526 analysis, the 21.25% across-the-board cut mechanics, the automatic trigger mechanism, the $8,000 pension exclusion, and the $80K retirement comparison. Note: still shows outdated 2.36%-5.12% rates (pre-S392).
CountryTaxCalc WV Moving Guide (April 2026) provided the 0.57% property tax data, the 60% FMV assessment details, and the coal/energy economy context.
Wealthvieu (May 2026) confirmed the $8,000 pension exclusion, the rate trajectory ("could fall below 4%"), the $20,000 Homestead Exemption, and the Senior Citizen Food Tax Credit ($200/$400).
AARP (April 2026) confirmed the vehicle property tax credit (dollar-for-dollar since 2023) and the grocery tax details. Note: shows 2025 rates (2.22%-4.82%), not updated for S392.
Paylocity (June 12, 2026) confirmed the 5 reciprocal states (VA, KY, OH, PA, MD), no SDI, no PFML, and Form WV/IT-104.
Paychex (2026) confirmed the $9,500 SUI wage base, the 2.7% new employer rate, and mandatory workers' comp.
OnPay (May 2026) confirmed $8.75/hr minimum wage (since 2016), $2.62 tipped rate, $5.15 training wage, and the HB 5485 proposal ($11 for 2027).
RemoteLaws (February 2026) confirmed the reciprocal agreement details and Form WV/IT-104 requirements.
IRS Topic 751 covers FICA rates (6.2% SS, 1.45% Medicare). SSA confirms the 2026 wage base at $184,500. IRS Publication 15 provides federal withholding tables.
Ready to Create Your West Virginia Pay Stub?
West Virginia has cut its income tax four times in four years, from 6.5% to 4.58%. Social Security is fully exempt. Military retirement is exempt. Property tax is among the lowest in the East at 0.57%. The goal is complete income tax elimination. Our generator uses the correct S392 rates (2.11%-4.58%) and calculates all federal deductions.
Free preview. No signup. Rates from Thomson Reuters and WV Tax Department. Federal calculations per IRS. Updated June 2026.
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