What payroll taxes does a West Virginia employer pay?

Employers pay the employer half of FICA (6.2% Social Security up to the annual wage base, plus 1.45% Medicare with no cap), federal FUTA (0.6% effective after the standard credit on the first $7,000), and West Virginia state unemployment insurance on the WV wage base.

Does West Virginia have a state disability or PFML payroll tax?

No. West Virginia does not levy a state disability insurance (SDI) or paid family and medical leave (PFML) employer payroll tax, so those lines are zero in this calculator unlike states such as California or Washington.

What is the FUTA effective rate?

FUTA is nominally 6.0% on the first $7,000 of wages, but employers in states in good standing get a 5.4% credit, leaving an effective 0.6% — a maximum of $42 per employee per year.

What is the West Virginia SUI wage base?

West Virginia applies SUI tax to roughly the first $9,000 of each employee's annual wages. New employers receive a standard assigned rate; experienced employers get an experience-rated rate based on claims history.

Is the employer half of Social Security capped?

Yes. The 6.2% Social Security tax only applies up to the annual Social Security wage base (about $168,600). Medicare's 1.45% employer share has no wage cap.

West Virginia Employer Payroll Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

What a West Virginia hire really costs

Beyond the wage you pay, every employee carries an employer-side payroll tax burden. In West Virginia that is the federal FICA employer match, federal FUTA, and the state’s unemployment insurance (SUI). West Virginia does not add an employer SDI or PFML tax, which keeps its burden lower than many coastal states.

How it works

The calculator sums four employer-only taxes, each with its own wage base:

Social Security = 6.2% x min(wage, 168600)
Medicare        = 1.45% x wage            (no cap)
FUTA            = 0.6% x min(wage, 7000)  (after 5.4% state credit)
WV SUI          = SUI rate x min(wage, 9000)

The employer total is the sum of these. The employee’s own withholding (their FICA half, federal and WV income tax) is not an employer cost and is excluded here — this tool answers “how much does this hire cost me above their salary.”

Example and notes

For a $50,000 employee at a 2.7% new-employer SUI rate:

Social Security = 0.062 x 50000 = $3,100
Medicare        = 0.0145 x 50000 = $725
FUTA            = 0.006 x 7000  = $42
WV SUI          = 0.027 x 9000  = $243
Employer total  = $4,110  (8.22% on top of wage)

Notes: your real SUI rate is assigned annually by WorkForce West Virginia and can rise with claims. Higher earners see the Social Security cap kick in, lowering the effective percentage. This estimate is for budgeting; confirm your assigned rate on your WV unemployment account.