What is the West Virginia (WV) SUTA wage base?
The taxable wage base for West Virginia State Unemployment Tax (SUTA) is $9,500 per employee per calendar year (W. Va. Code § 21A-1A-28, as set by SB 841).
Employer-side payroll tax estimation in WV & West Virginia
WV Employer Payroll Cost Calculator – West Virginia Hiring Overhead & SUTA
Calculate total true cost of hiring in WV and West Virginia, including employer FICA match, WV SUTA unemployment insurance (2.7% on the $9,500 wage base), and FUTA.
Calculate WV Employer Costs
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West Virginia · 2026 tax year · salaried or hourly
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How is WV Employer Costs calculated in 2026?
Employers match 6.2% Social Security up to $184,500 and 1.45% Medicare with no cap.
West Virginia (WV) standard new employer SUTA rate is 2.7% on the first $9,500 of wages.
Federal FUTA tax is 0.6% on the first $7,000 of wages per employee.
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How to work out WV Employer Costs, step by step
1Enter the employee's gross wage or salary.
2Switch to the Employer tab on the results card.
3Review employer FICA, SUTA, and FUTA costs alongside total compensation cost in WV.
Common questions about WV Employer Costs
Are employers responsible for paying West Virginia City Service Fees?
The City Service Fee is levied on the employee, but the WV employer is legally obligated to withhold it from wages and remit it quarterly to the city collector.