Paycheck · West Virginia · 2026
West Virginia Paycheck Calculator
Estimate salary or hourly take-home pay with federal withholding, Social Security, Medicare and current West Virginia percentage tax. Free estimate PDF without an account.
Verified for tax year 2026 · State rules reviewed
Review details
Page content updated
Last updated: October 2026
West Virginia paycheck taxes at a glance
Use your actual IT104 election. Municipal service fees require a separate confirmed amount.
- Current rates
- 2.11%, 2.81%, 3.16%, 4.22%, 4.58%
- IT104 line 5
- Two-earner or actual optional one-earner election
- Line 4 exemptions
- Copy completed whole total
- Municipal fees
- Not automatically assessed
Estimated take-home pay
$2,912.41
per biweekly pay · $112,000.00 annual grossest. tax rate
- Gross pay
- $4,307.69
- Federal income tax
- −$518.89
- Social Security
- −$255.30
- Medicare
- −$59.71
- West Virginia state income tax withholding
- −$156.00
- Pre-tax deductions
- −$405.38
- Post-tax deductions
- −$0.00
- Net pay
- $2,912.41
$1,456.21
$2,912.41
$6,310.23
$75,722.71
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Paycheck estimate — not an employer-issued paystub or proof of income.
What-if scenarios
Calculations are estimates for informational purposes and are not tax, legal, or financial advice. Actual withholding and take-home pay may differ.
West Virginia paycheck example
A $52,000 salary over 26 biweekly payments is $2,000 gross per check. This example uses single federal filing status, no W-4 adjustments, and no bonus, tips or voluntary deductions; zero state exemptions and the two-earner table are used; no certificate eligibility is inferred. Every amount below comes from the calculator's shared 2026 engine.
| Line | Per paycheck |
|---|---|
| Gross pay | $2,000.00 |
| Federal income tax | $156.15 |
| Social Security | $124.00 |
| Medicare | $29.00 |
| West Virginia state income tax withholding | $69.00 |
| Net pay | $1,621.85 |
How West Virginia withholding is calculated
Current tables and actual election
The March2026 IT100.2A supplies two-earner and optional one-earner tables. SB392 took effect June12, retroactive to January1,2026. This estimate applies the current tables; it does not reconstruct earlier paychecks or retroactive refunds. Choose the optional one-earner schedule only from the actual IT104 line5 election and its eligibility conditions. Federal filing status and multiple-jobs selection do not make that state election.
Copy the certificate once
IT104 line4 is the completed whole exemption total, including self, spouse and dependents already claimed. We do not calculate worksheet eligibility. The 99 input limit is an interface bound, not a statutory count cap. Line6 extra must be the actual employer-agreed amount; add it once after rounded ordinary tax, retaining extra cents.
Published periods and explicit estimates
Weekly, biweekly, semimonthly, monthly, annual and daily constants come from their own tables. The printed daily exemption is $7.66, not $2,000 divided by260. Daily260 is only this tool’s annual planning convention. Quarterly and semiannual use an annual-table estimate because no such columns are published. Percentage tax rounds once directly to the nearest dollar for that period.
Municipal fees need a separate confirmed amount
Charleston and other municipal service fees are not automatically assessed here. Actual covered work, fee schedules, previous-employer payments and nonweekly rules matter; the absence of an automatic local line does not establish zero liability. Enter an already-confirmed actual per-pay fee once in Other post-tax if applicable. Employer-paid fee tax treatment, city allocation and refunds are outside this estimate.
Estimate scope
West Virginia 2026 current percentage tables and actual IT104: line4 whole exemption total, line5 optional one-earner election, line6 employer-agreed extra once after whole-dollar percentage tax, retaining extra cents. Federal status does not choose the state election. Actual daily exemption $7.66; 260 payments is a planning convention. Quarterly and semiannual use an annual-table estimate, not published period columns. Current rates apply to this estimate; no earlier paydate or retroactive refund reconstruction. Only already-qualified pre-tax benefits reduce wages; annual bonus, overtime and tips averaged. Municipal service fees are excluded from automatic assessment; enter an already-confirmed per-pay fee once in Other post-tax if applicable. Exempt certificates, reciprocity, military spouse, nonresident allocation, separate supplemental checks, actual YTD and wage-law eligibility excluded; employer UI and workers compensation not deducted.
Wage and employer obligations
The current general state minimum wage is $8.75 per hour, subject to coverage and exceptions. Actual regular rate, overtime eligibility, training, tipped or special employment rules need separate review. Employer unemployment and workers compensation costs are not employee deductions. This estimate does not establish full legal compliance.
Official sources
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West Virginia paycheck questions
What the West Virginia estimate includes, which official schedules it uses, and what it deliberately leaves out.
Does married federal status choose the lower state table?
No. Choose optional one-earner only from your actual IT104 line5 election and eligibility. Federal status does not make that election.
Are city service fees included?
No automatic assessment. If applicable, enter an already-confirmed actual per-pay fee once as Other post-tax; coverage and nonweekly fee rules require separate review.
Is the estimate PDF free?
Yes, without an account. It is an estimate, not an official payroll statement or tax filing.