West Virginia variant. This is a West Virginia-specific version of the Payroll Tax Estimator (Flat Rate), using pre-defined local figures (tax rates, median home and income values, and typical regional costs). For the full formula, methodology, and FAQ, open the main Payroll Tax Estimator (Flat Rate).
West Virginia employers owe federal payroll taxes (Social Security, Medicare, FUTA) plus state obligations (state income tax withholding and SUTA).
Payroll tax obligations in West Virginia
Employers match the 6.2% Social Security and 1.45% Medicare withheld from employees, and pay FUTA (0.6% on the first $7,000 after credits) plus state unemployment insurance.
West Virginia also requires state income tax withholding (2.36-4.82% across 5 brackets).
About taxes and housing in West Virginia
West Virginia uses a graduated income tax with a top marginal rate under 5%.
West Virginia has one of the lowest effective property tax rates near 0.55% and some of the lowest median home values in the nation, around $165,000.
West Virginia's economy has historically centered on coal and natural gas, alongside chemicals and tourism in its mountain regions.
Worked example: employer cost on $55,217
On a $55,217 salary, the employer's FICA match alone is 7.65% = $4,224, before FUTA and West Virginia unemployment insurance.
Quick reference
- State income tax: 2.36-4.82% across 5 brackets
- State sales tax: 6% (plus 0.57% avg local)
- Median home value: $165,000
- Median household income: $55,217
- Effective property tax rate: 0.55%
- Avg auto insurance: $1,490/yr
Frequently Asked Questions
What payroll taxes do West Virginia employers pay?
Employer FICA match (7.65%), FUTA, state unemployment, and state income tax withholding.
What is the employer FICA match?
Employers match 6.2% Social Security + 1.45% Medicare = 7.65% of wages.