Itemized earnings statement
On each scheduled payday, show the hourly rate or salary, hours paid, the overtime pay rate when relevant, bonus and incentive pay when relevant, and itemized deductions.
West Virginia pay-statement rules and document checks (2026)
This 2026 West Virginia reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed West Virginia material addresses itemized earnings statement, state income tax withholding, municipal service fees.
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
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 pay rate when relevant, bonus and incentive pay when relevant, 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.
West Virginia’s five-year retention period under § 42-5-5.1 is longer than many states’. Retain 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 tax withholding schedules; the value of a withholding allowance remains $2,000.
Key findings from the official source material
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%. Refer to the revised 2026 tax withholding schedules published by the Tax Division.
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.
Unemployment and workers’ compensation
In the 2026 reference year, 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.
Trusted sources
Primary sources for West Virginia
Consult these agency and research references when checking the rules for West Virginia. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the West Virginia requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
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 every pay cycle 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 pay rate when relevant, bonus and incentive pay when relevant, and itemized deductions.
Electronic delivery
A paper or electronic statement may be used. Electronic statements should give the employee direct, immediate, and convenient access.
Related business obligations
Apply revised 2026 withholding, municipal service fees when relevant, unemployment contributions, workers’ compensation, and five-year record retention.
After payday
Delivery, access, and records after payday
Paper or electronic
Use paper or an electronic statement that the employee can access directly, immediately, and conveniently.
Five-year retention
Retain payroll and employment records during employment and for at least five years from the date each record was created.
Tax withholding
2026 withholding and related calculations
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-level income tax.
2026 Income Tax Rate Cut
Revised rate schedules and 2026 tax withholding schedules.
W. Va. Code § 21-5-9
Statutory deduction-statement duty.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
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.
Step-by-step process
A practical document review sequence
1Confirm work location.
Identify whether the employee works, including from home, in a city that imposes a service fee.
2Enter pay documentation details.
Add the hourly rate or salary, hours paid, overtime pay rate, bonuses, deductions, and IT-104 information.
3Apply withholding and fees.
Refer to the revised 2026 tables and any applicable weekly city service fee.
4Generate the statement.
Create the earnings document and furnish the itemized earnings statement on the scheduled payday.
5Retain records.
Retain payroll and employment documentation for at least five years.
A simpler way
Using PayStubCheck responsibly
Use the West Virginia references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
- Simple per-document pricing
No subscription or long-term contract.
References
Official publications and research links
- 01View 2026 rate cut and tables (opens in a new tab)tax.wv.gov
- 02View Charleston City Service Fee overview (opens in a new tab)charlestonwv.gov
- 03View employer workers’ compensation coverage (opens in a new tab)wvinsurance.gov
- 04W. Va. Code § 21-5-9 → › (opens in a new tab)code.wvlegislature.gov
- 05W. Va. Code R. § 42-5 (Wage Payment and Collection rule) → › (opens in a new tab)labor.wv.gov
Questions
Questions about West Virginia earnings records
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 pay rate when relevant, bonus and incentive pay when relevant, 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 tax withholding schedules.
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.
Keep your records in check
Prepare a West Virginia earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.