West Virginia Employee Cost Calculator (2026)
Last updated: October 2026
West Virginia employers pay federal payroll taxes plus West Virginia unemployment insurance — 2.7% for new employers on the first $9,500.00 of each employee's wages. Use the calculator to see the total cost of a hire.
Total annual cost
$65,038.50
1.08× salary · $5,038.50 on top of wages
Monthly cost
$5,419.88
Loaded hourly cost
$31.27
Per hour actually worked
$32.52
| Wages | $60,000.00 |
| Social Security (6.2%) | $3,720.00 |
| Medicare (1.45%) | $870.00 |
| FUTA (federal unemployment) | $42.00 |
| State unemployment (SUTA) | $256.50 |
| Workers' comp | $150.00 |
| Total annual cost | $65,038.50 |
Estimates for planning purposes only. Not tax, legal or accounting advice. Confirm your rates with your state agency or a payroll professional.
West Virginia employer payroll taxes at a glance
| New employer SUTA rate | 2.7%In-state new-employer rate; out-of-state construction new employers are assigned 8.5%. |
| Experienced employer SUTA range | 1.5% – 8.5% |
| SUTA taxable wage base | $9,500.00 |
| Max SUTA per employee per year | $256.50 |
| Paid family/medical leave program | No |
| State income tax on wages | Yes — employers withhold; not an employer cost |
| State minimum wage | $8.75/hour |
| Source | West Virginia unemployment insurance agencyVerified 2026-10-11 |
What it costs to hire in West Virginia
Salary
$40,000.00
Total annual cost
$50,658.50
1.27× salary · SUTA $256.50
Salary
$60,000.00
Total annual cost
$72,838.50
1.21× salary · SUTA $256.50
Salary
$90,000.00
Total annual cost
$106,108.50
1.18× salary · SUTA $256.50
What's different about hiring in West Virginia
- Hiring remotely in another state? You generally owe SUTA in the state where the employee works — compare rates in neighboring states below.
Compare neighboring states
| State | New employer rate | Wage base | Max SUTA per employee |
|---|---|---|---|
| West Virginia | 2.7% | $9,500.00 | $256.50 |
| Ohio | 2.85% | $9,500.00 | $270.75 |
| Pennsylvania | 3.822% | $10,000.00 | $382.20 |
| Maryland | Varies | $8,500.00 | Varies |
| Virginia | 2.73% | $8,000.00 | $218.40 |
| Kentucky | 2.7% | $12,000.00 | $324.00 |
Hiring outside the US?
Compare the cost of an international contractor or EOR employee before you commit to a US hire.
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Sources & methodology
- West Virginia unemployment insurance agency
- SSA — Social Security wage base
- IRS Topic 759 — FUTA
- Patriot Software — state unemployment tax rate chart
Last verified: 2026-10-11
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Tax rates are approximate — always verify with your state's revenue department.