Compare take-home pay between hourly wages and annual salary in WV and West Virginia. See how 40-hour weeks, overtime (1.5x), and 2026 state tax brackets affect net pay.
An hourly worker in West Virginia earning $25.00/hour with 5 hours of weekly overtime ($37.50/hr) grosses $58,500 annually, yielding more take-home pay than an exempt salaried worker at $52,000 ($1,000/week gross) working the same 45 hours. In WV, non-exempt hourly employees are protected by the $8.75/hour minimum wage and mandatory 1.5x overtime past 40 hours.
West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
Non-exempt hourly workers in West Virginia earn 1.5x their base rate for hours over 40 (W. Va. Code § 21-5C-3).
West Virginia's statutory minimum wage is $8.75/hr for employers with 6+ workers.
Both hourly and salary wages in WV are taxed under the same progressive 2.11%–4.58% state tax brackets.
1Calculate your hourly equivalent: divide annual salary by 2,080 hours (40 hrs × 52 weeks).
2Add expected overtime hours to see if overtime premium out-earns a fixed salary.
3Compare net take-home pay after federal, 2026 WV state tax, FICA, and municipal fees.
Only non-exempt salaried workers earning below the federal salary threshold qualify for overtime in West Virginia. Exempt salaried professionals, executives, and administrators do not receive overtime regardless of hours worked.
They do not differ. West Virginia City Service Fees are flat weekly fees. A salaried worker and an hourly worker in Charleston both pay exactly $3.00 per week ($156/yr).
No. Your WV Form IT-104 personal exemptions ($2,000/allowance) apply identically whether you are paid an annual salary or an hourly wage.