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Pay stub requirements in West Virginia

West Virginia pairs a narrow statement duty with an unusually precise payday rule. Section 21-5-9 requires an employer to furnish each employee with an itemized statement of the deductions made from wages for each pay period in which deductions are made, and to give written notice at hiring of the rate of pay and the day, hour and place of payment. Section 21-5-3 then says the employer must settle with its employees at least twice every month with no more than nineteen days between settlements. The state minimum wage of eight dollars seventy five cents only reaches employers with six or more employees at one location.

Pay stub required
An itemized statement of deductions each pay period
Electronic delivery
Not addressed for the statement itself
Minimum wage (2026)
$8.75/hour, at sites with six or more employees
Pay frequency
Twice a month, no more than nineteen days apart

What West Virginia law requires

  • An itemized statement of deductions, pay period by pay period

    Every person, firm and corporation shall furnish each employee with an itemized statement of deductions made from his wages for each pay period such deductions are made. The section says nothing about gross pay, hours or net pay, so the statutory statement is a deductions list rather than a full earnings record.

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  • Written notice at hiring, and before anything changes

    An employer must notify employees in writing at the time of hiring of the rate of pay and of the day, hour and place of payment, and must notify them in writing or by a posted notice of any change to those arrangements before it takes effect. Employment practices and policies on vacation pay, sick leave and comparable matters must also be made available in writing or on a posted notice.

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  • Settle twice a month, and never more than nineteen days apart

    Every person, firm or corporation doing business in the state, other than railroad companies, shall settle with its employees at least twice every month with no more than nineteen days between settlements, unless a special agreement provides otherwise. The nineteen day ceiling stops a nominally semimonthly schedule from stretching across an awkward calendar.

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  • Payroll cards carry a disclosure duty and free withdrawals

    An employer compensating employees with payroll cards must provide full written disclosure of any applicable fees, must ensure the employee can make at least one withdrawal or transfer per pay period without cost for any amount on the card, and must ensure in network withdrawals or transfers are free. Where an employee never identifies an account for deposit, the employer may pay by payroll card instead.

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  • An assignment of future wages expires after a year

    No assignment of or order for future wages is valid for a period exceeding one year from its date. It must be in writing, must state the total amount due on its face, and is invalid unless the employer written acceptance is endorsed on it. Three quarters of the periodical earnings of the assignor are at all times exempt from such an assignment.

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  • Eight dollars seventy five cents, with a training wage below it

    Every employer shall pay each employee wages at a rate not less than eight dollars seventy five cents per hour after 31 December 2015, and the rate rises automatically if the federal minimum ever exceeds it. An employer may pay a subminimum training wage of six dollars forty cents to an employee first hired after 31 December 2014, but not to anyone who reaches the age of twenty and not for more than ninety days in total.

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  • The wage law only reaches sites with six or more employees

    For the purposes of the minimum wage and maximum hours article, an employer is one who employs during any calendar week six or more employees in any one separate, distinct and permanent location or business establishment. A five person shop in West Virginia therefore falls outside the state rate entirely and is left to the federal act.

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What this generator calculates for West Virginia

State withholding for West Virginia is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

Frequently asked questions

Sources

Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.

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