West Virginia · 2026
West Virginia paycheck calculator
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social security | −$143.08 | −$3,720.08 |
| Medicare | −$33.46 | −$869.96 |
| West Virginia income tax | −$79.00 | −$2,054.00 |
| Take-home pay | $1,859.07 | $48,335.82 |
The official method, step by step
- Pay is annualized, then reduced by the Form W-4 amount for your filing status ($8,600, or $12,900 if married filing jointly) unless the Step 2 box is checked.
- Federal income tax comes from the IRS 2026 Annual Percentage Method table for that status, divided back to one paycheck.
- Social security is 6.2% of wages until the year's wages reach $184,500.
- Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
- A pre-tax 401(k) lowers federal income tax wages, not social security or Medicare wages.
- West Virginia income tax follows the percentage method: $2,000 a year for each WV/IT-104 exemption is taken off the pay, and the March 2026 tables (2.11% to 4.58%, after the 5% rate cut back-dated to 1 January 2026) give the tax, rounded to the nearest dollar. The standard tables assume two earners or two jobs; an employee who checks line 5 is withheld at the lower one-earner rate.
What this leaves out
- City service fees or user fees some West Virginia cities charge
- WV/IT-104 line 6 additional withholding (the pay stub generator handles it)
- Benefits, garnishments and other after-tax deductions
- W-4 Step 3 credits and Step 4 entries (the pay stub generator handles them)
Sources: West Virginia Tax Division, Form WV IT-100.2A (March 2026), Tables for Percentage Method of Withholding: two earner/two or more jobs and optional one earner/one job (2.11% to 4.58%); West Virginia Tax Division, 2026 Income Tax Rate Cut: rates cut 5% retroactive to 1 January 2026; withholding tables updated for 2026; West Virginia Tax Division, Employer's Withholding Tax Tables IT-100.1A: percentage method steps, $2,000 a year per exemption, amounts rounded to the nearest whole dollar; Form WV/IT-104; IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the Annual Percentage Method Tables; IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: social security and Medicare tax, Additional Medicare Tax.
West Virginia paycheck calculator: common questions
What are the West Virginia income tax rates for 2026?
After the 5% cut back-dated to 1 January 2026: 2.11% on the first $5,000 of taxable income, then 2.81%, 3.16%, 4.22% and 4.58% over $30,000. Withholding tables spread those brackets over each pay period.
What does line 5 of the WV/IT-104 do?
It asks for the lower one-earner rate. Single people, heads of household, and married people whose spouse doesn't work can check it if they have only one job. Otherwise the standard two-earner tables apply, which withhold more.
How much West Virginia tax comes out of $1,250 twice a month?
Standard rate, two exemptions: $1,250 less $166.66 is $1,083.34; the 2026 semimonthly table gives $19.77 plus 3.16% of the $301.34 over $782, which is $29.29, withheld as $29.
Can I make a pay stub from this?
Yes. “Make a West Virginia pay stub with these numbers” opens the pay stub generator with this paycheck, West Virginia as the work state and these deductions filled in. Once you add the pay date, it can recalculate the same West Virginia line.
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