Do West Virginia (WV) first responders pay Social Security taxes?
State Troopers and many municipal police officers enrolled in CPRB public safety pensions in West Virginia do not pay Social Security tax (6.2%), but do pay Medicare (1.45%).
Calculate take-home pay for WV State Troopers, deputy sheriffs, and West Virginia career municipal firefighters, including CPRB Plan A/B retirement, hazardous duty pay, and longevity steps.
A West Virginia State Trooper earning $52,000 annually ($2,000 bi-weekly gross) contributes mandatory retirement under CPRB Plan B (8.5% pre-tax, or $170/check). After federal income tax, 2026 progressive WV state tax (2.11%–4.58%), and Medicare (1.45%), bi-weekly take-home pay is approximately $1,614 ($41,954 annually). Troopers enrolled in traditional retirement are exempt from Social Security (6.2%).
West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
West Virginia State Troopers participate in the WVSP Retirement System (Plan A or Plan B) administered by the CPRB.
Sworn public safety personnel in qualifying CPRB plans are exempt from the 6.2% Social Security tax, paying only 1.45% Medicare in WV.
Court appearance time and call-back emergency shifts qualify for overtime compensation.
Longevity pay steps are added to base salary under W. Va. Code § 15-2-5.
1Enter annual rank salary including longevity increments.
2Add hazardous duty pay, holiday premiums, or emergency shift overtime.
3Include public safety retirement contributions under Pre-Tax Deductions (Subject to FICA).
4Toggle Social Security exemption if participating in CPRB sworn officer pension plans.
State Troopers and many municipal police officers enrolled in CPRB public safety pensions in West Virginia do not pay Social Security tax (6.2%), but do pay Medicare (1.45%).
Uniform stipends provided for law enforcement clothing and gear maintenance meeting IRS guidelines are non-taxable fringe benefits in West Virginia.