Are per diem allowances taxed on West Virginia paychecks?
Legitimate per diem reimbursements paid under an IRS accountable plan that do not exceed federal GSA rates are excluded from gross income and not subject to WV payroll taxes.
Calculate natural gas drilling, rig crew, and pipeline construction paychecks in WV & West Virginia
WV Marcellus Shale & Pipeline Paycheck Calculator – West Virginia Gas Crews
Calculate take-home pay for WV Marcellus and Utica shale natural gas workers, drilling rig crews, and pipeline welders in West Virginia with 70–84 hour workweeks, per diem allowances, and multi-state withholding.
How much do Marcellus Shale gas workers make after taxes in West Virginia (WV)?
A drilling technician in West Virginia earning $32.00/hour working a 2-weeks-on/2-weeks-off schedule averaging 70 hours per week grosses roughly $140,000 annually. With time-and-a-half overtime for all hours over 40 ($48.00/hr) and non-taxable per diem travel allowances, net take-home pay exceeds $1,980 per weekly pay check after federal, 2026 progressive WV tax, and FICA.
$120,000 oil & gas worker in WV$120,000
Federal income tax−$17,570
West Virginia state tax (SB 392)−$4,607
FICA (Social Security + Medicare)−$9,180
Take-home (before local fee)$88,643
Per month · per week$7,387 · $1,704.68
Calculate WV Shale & Pipeline Paycheck
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West Virginia · 2026 tax year · salaried or hourly
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How is WV Shale & Pipeline Paycheck calculated in 2026?
Marcellus and Utica shale extraction positions in WV frequently involve hitch rotations (e.g., 14 days on, 14 days off) with 12-hour daily shifts.
Hours worked beyond 40 in a single workweek are legally compensated at 1.5x regular pay (W. Va. Code § 21-5C-3).
Qualified IRS non-taxable per diem travel reimbursements for meals and lodging are exempt from payroll taxes.
Most drilling wellpads in West Virginia are in unincorporated rural counties with $0 municipal user fees.
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How to work out WV Shale & Pipeline Paycheck, step by step
1Enter your hourly wage and regular 40 weekly hours.
2Enter overtime hours (typically 30 to 44 overtime hours per active week on rig sites).
3Add non-taxable per diem allowances in post-calculation review.
4Verify county location (wellpads outside municipal limits incur no City Service Fees).
Common questions about WV Shale & Pipeline Paycheck
What if I reside in Pennsylvania or Ohio but work on a West Virginia (WV) drilling pad?
Under reciprocity agreements, commuters from PA or OH can file Form WV/IT-104NR to have their home state taxes withheld rather than West Virginia state income tax.