How does PEIA health insurance affect taxable income in West Virginia?
PEIA premiums deducted under an IRS Section 125 cafeteria plan reduce your gross pay before federal withholding, WV state income tax, and FICA taxes are calculated.
Calculate WV state government employee paycheck with PEIA health insurance and West Virginia PERS/TRS retirement
WV State Employee & PEIA Health Plan Paycheck Calculator – West Virginia Public Workers
Calculate take-home pay for WV state government employees and West Virginia public school staff, factoring in PEIA health insurance salary premium tiers and mandatory 6% CPRB state retirement.
What is the take-home pay for a West Virginia (WV) state employee earning $48,000?
On a $48,000 annual state salary paid semi-monthly ($2,000 gross per check), a single state worker in West Virginia contributes 6% ($120.00) to CPRB/PERS retirement pre-tax and ~$115 for PEIA health insurance (Tier 2). After federal withholding, 2026 progressive WV tax, and FICA, semi-monthly net pay is approximately $1,453 ($34,874/year). In Charleston, a $6.50 semi-monthly city service fee is deducted.
$48,000 State Worker in Charleston, WV$48,000
Federal income tax−$3,580
West Virginia state tax (SB 392)−$1,360
FICA (Social Security + Medicare)−$3,672
Take-home (before local fee)$39,388
Per month · per week$3,282 · $757.47
Calculate WV State Employee & PEIA
Build your paycheck
West Virginia · 2026 tax year · salaried or hourly
Voluntary pre-tax and post-tax payroll deductions.
Retirement (Pre-tax)
401(k), 403(b), traditional IRA. Lowers income tax, but subject to FICA.
$
Health & HSA (Pre-tax)
Section 125 plans. Exempt from both income tax and FICA taxes.
$
Post-tax deductions
Roth 401(k), garnishments, union dues. Taken out after taxes.
Updates as you type
How is WV State Employee & PEIA calculated in 2026?
All West Virginia (WV) state employees contribute a mandatory 6.0% of gross pay pre-tax to the Public Employees Retirement System (PERS).
Public Employees Insurance Agency (PEIA) health insurance premiums are scaled based on employee salary tiers.
State retirement contributions are pre-tax for federal and WV state income tax, but subject to FICA (Social Security & Medicare).
State workers stationed at the Capitol Complex in Charleston pay the $3.00/week Charleston City Service Fee.
Rate this calculator
How to work out WV State Employee & PEIA, step by step
1Enter your annual civil service salary and select semi-monthly or bi-weekly pay frequency.
2Include your 6% CPRB retirement contribution under Pre-Tax Deductions (Subject to FICA).
3Include your monthly or per-period PEIA premium under Pre-Tax Deductions (Exempt from FICA).
4Select Charleston if working at the State Capitol or state office buildings downtown.
Common questions about WV State Employee & PEIA
Is the 6% CPRB/PERS contribution exempt from West Virginia (WV) income tax?
Yes. Mandatory contributions to West Virginia state retirement plans (PERS and TRS) are tax-deferred pre-tax deductions for both state and federal income tax purposes.