Itemized earnings statement
On each scheduled payday, show the hourly rate or salary, hours paid, the overtime rate if applicable, bonus and incentive pay if applicable, and itemized deductions.
See details →WEST VIRGINIA PAYROLL RESOURCES · WV · REVIEWED 2026-10-03
West Virginia Payroll &
Pay Statement Guide
Review West Virginia’s itemized earnings-statement rule, five-year payroll records, the 2026 income-tax rate cut and revised withholding tables, municipal service fees, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Earnings statement every paydayWest Virginia requires an itemized earnings statement on each scheduled payday.
City service feesSeveral West Virginia cities require employers to withhold a weekly service fee.
Reviewed 2026-10-03Checked against current West Virginia state and municipal sources.
AT A GLANCE
What distinguishes West Virginia pay-period records
West Virginia has both a statutory deduction-statement duty and a more detailed rule. W. Va. Code § 21-5-9(4) requires an employer to furnish each employee an itemized statement of deductions for each pay period in which deductions are made. The Division of Labor’s Wage Payment and Collection rule, W. Va. Code R. § 42-5-7.3, requires an itemized statement of earnings on the employer’s scheduled payday, including the employee’s hourly rate of pay or salary, the number of hours for which the employee is being paid, the overtime rate if applicable, bonus and incentive pay if applicable, and itemized deductions. The rule also requires payroll and employment records to be kept for at least five years from the date each record was created.
State income tax withholding
SB 392 reduced West Virginia income-tax rates by about 5%, retroactive to January 1, 2026, with a top rate of 4.58%. Use the revised 2026 withholding tables published by the Tax Division.
View 2026 rate cut and tables →Municipal service fees
Charleston requires employers to withhold a $3.00 per week City Service Fee from employees who regularly work in the city. Other West Virginia municipalities impose their own service fees.
View Charleston City Service Fee overview →Unemployment and workers’ compensation
For 2026, West Virginia’s unemployment taxable wage base is $9,500. Employers with employees in West Virginia must maintain workers’ compensation coverage through a private carrier or approved self-insurance.
View employer workers’ compensation coverage →STATE PAYROLL OVERVIEW
What makes West Virginia different from other pay-statement jurisdictions
West Virginia’s earnings-statement content comes mainly from a legislative rule rather than the statute. The rule (W. Va. Code R. § 42-5-7.3) lists the hourly rate or salary, hours paid, the overtime rate if applicable, bonus and incentive pay if applicable, and itemized deductions. The statement may be paper or electronic; the rule calls for electronic statements to be directly, immediately, and conveniently accessible to the employee. The rule took effect July 1, 2019 and is scheduled to terminate July 1, 2029, so confirm it remains in force when reviewing later payrolls.
West Virginia’s five-year retention period under § 42-5-5.1 is longer than many states’. Keep payroll and employment records during employment and for at least five years from the date each record was created.
West Virginia income tax changed mid-year. SB 392, signed March 31, 2026, became effective June 12, 2026 and reduced rates by about 5% retroactive to January 1, 2026, with rates ranging from 2.11% to 4.58%. The Tax Division reissued the 2026 withholding tables; the value of a withholding allowance remains $2,000.
PAYROLL REQUIREMENTS CHECKLIST
The West Virginia requirements checklist
When a statement is required
Furnish an itemized earnings statement on each scheduled payday under § 42-5-7.3, and an itemized statement of deductions for each pay period with deductions under § 21-5-9(4).
Information to include
Show the hourly rate of pay or salary, the number of hours for which the employee is paid, the overtime rate if applicable, bonus and incentive pay if applicable, and itemized deductions.
Electronic delivery
A paper or electronic statement may be used. Electronic statements should give the employee direct, immediate, and convenient access.
Other employer obligations
Apply revised 2026 withholding, municipal service fees where applicable, unemployment contributions, workers’ compensation, and five-year record retention.
PAYROLL RECORDS IN PRACTICE
How West Virginia treats the statement after payday
Paper or electronic
Use paper or an electronic statement that the employee can access directly, immediately, and conveniently.
Five-year retention
Keep payroll and employment records during employment and for at least five years from the date each record was created.
USE THE REVISED 2026 WEST VIRGINIA TABLES — AND CHECK CITY FEES
Use the revised 2026 West Virginia withholding tables
West Virginia withholding depends on Form IT-104, wages, and payroll frequency. After SB 392, the Tax Division published revised 2026 percentage-method and table-method withholding materials reflecting the lower rates. Separately determine whether the employee works in a municipality that imposes a service fee; that fee is a separate deduction, not state income tax.
LOCAL CONSIDERATIONS
West Virginia cities can require weekly service-fee withholding
Several West Virginia municipalities impose a weekly service or user fee on people who work within city limits and require employers to withhold it. These fees are flat weekly amounts, not percentage income taxes. Confirm the employee’s actual work location and each city’s current amount and filing rules.
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CharlestonCharleston imposes a $3.00 per week City Service Fee on full-time and part-time employees who regularly report to work at a physical location—or work from home—within the city. Employers withhold the fee and remit it quarterly to the Office of the City Collector. The obligation applies even to businesses exempt from the city’s business and occupation tax.Official source
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Huntington, Morgantown, Parkersburg, Wheeling, and WeirtonThese and other West Virginia municipalities have adopted their own service or user fees with different weekly amounts and filing schedules. Do not apply Charleston’s $3.00 rate elsewhere; confirm each city’s current ordinance and forms directly.
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Remote employeesCharleston’s fee reaches employees who work from home within city limits. Track home-work locations for remote employees.
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Employees with two jobsCharleston provides a procedure so that an employee working two jobs in the city is not charged twice. Follow the city’s current form instructions.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for West Virginia payroll records
1Confirm work locationIdentify whether the employee works, including from home, in a city that imposes a service fee.›
2Enter payroll detailsAdd the hourly rate or salary, hours paid, overtime rate, bonuses, deductions, and IT-104 information.›
3Apply withholding and feesUse the revised 2026 tables and any applicable weekly city service fee.›
4Generate the statementComplete the Pay Run and furnish the itemized earnings statement on the scheduled payday.›
5Retain recordsKeep payroll and employment records for at least five years.›
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OFFICIAL WEST VIRGINIA SOURCES USED FOR THIS PAGE
Official West Virginia sources used for this page
01
West Virginia Code · § 21-5-9
Statutory itemized deduction statement and recordkeeping duties.
02
West Virginia Division of Labor · Wage Payment and Collection Rule (§ 42-5)
Itemized earnings statement contents, five-year retention, and the rule’s July 1, 2029 sunset.
03
West Virginia Tax Division · 2026 Income Tax Rate Cut
SB 392 rates and revised 2026 withholding tables.
04
West Virginia Offices of the Insurance Commissioner · Employer Coverage
Workers’ compensation coverage requirements.
05
City of Charleston · City Service Fee Overview
Weekly service fee, withholding, and remittance.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary West Virginia state and municipal sources and is periodically reviewed against current agency guidance. We use the West Virginia Code and legislative rules, Tax Division withholding publications, Insurance Commissioner workers’ compensation guidance, and official city service-fee materials whenever available.
FREQUENTLY ASKED QUESTIONS
West Virginia pay-statement FAQ
What must a West Virginia earnings statement show?
Under W. Va. Code R. § 42-5-7.3: the hourly rate of pay or salary, the number of hours for which the employee is paid, the overtime rate if applicable, bonus and incentive pay if applicable, and itemized deductions, furnished on each scheduled payday.
Can West Virginia pay statements be electronic?
Yes. The rule permits paper or electronic statements, with electronic statements directly, immediately, and conveniently accessible to the employee.
How long must West Virginia payroll records be kept?
During employment and for at least five years from the date each record was created.
What changed in West Virginia withholding for 2026?
SB 392 reduced income-tax rates by about 5%, retroactive to January 1, 2026, with a top rate of 4.58%. The Tax Division published revised 2026 withholding tables.
What is the Charleston City Service Fee?
A $3.00 per week fee on employees who regularly work in Charleston, including from home. Employers withhold it and remit it quarterly to the City Collector.
What is West Virginia’s 2026 unemployment wage base?
$9,500.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a West Virginia Pay Run, review revised withholding and city service fees before completion, and keep the applicable West Virginia sources with your payroll workflow.