How do I register as a household employer in West Virginia?

Start with a federal EIN, then register with West Virginia for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with West Virginia's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold West Virginia income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does West Virginia charge for a household employee?

Federal FICA and FUTA, West Virginia SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. West Virginia SUTA: 1.5% - 8.5% on a state-specific wage base, with a separate rate for new employers. State income tax withholding is optional unless your nanny elects it on the state W-4. Charleston's city service fee of $3 a week if your nanny works there, which NannyKeeper doesn't calculate yet.

What are West Virginia's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in West Virginia. West Virginia's own minimum wage of $8.75/hour only covers households with 6 or more employees, so the federal floor governs for a smaller household. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: W. Va. Code § 21-5C-1.

Can I require my nanny to use direct deposit in West Virginia?

Yes. West Virginia allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though West Virginia does not strictly require one.

What records do I need to keep for a West Virginia household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. West Virginia follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

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West Virginia Nanny Tax Guide

West Virginia has a progressive income tax with 2026 rates ranging from 2.11% to 4.58%. The state has no disability or paid leave requirements for household employers.

West Virginia household employer quick facts

Applies in West Virginia

State income tax withholding
State unemployment

Not in West Virginia

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour

That is the federal floor, because the state's own rate only covers households with 6 or more employees.

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SUTA Rate Range

1.5% - 8.5%

New employers: 2.7% on the first $9,500 (2026). WorkForce West Virginia

Key things to know

Progressive state income tax (2.11% - 4.58%)
West Virginia's $8.75/hour minimum covers households with 6 or more employees. Otherwise the federal $7.25/hour floor applies.
No disability or paid leave requirements
Personal exemption of $2,000

West Virginia Employer Requirements

State Income Tax

West Virginia's 2026 rates are 2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above. Personal exemption is $2,000.

State Unemployment Insurance

Employers pay SUI tax on the first $9,500 of wages. New employer rate is 2.7%, with rates ranging from 1.5% to 8.5% based on experience.

Workers' Compensation

West Virginia doesn't require workers' compensation for household employers, since domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability.

City Service Fees

Charleston charges everyone who works in the city a service fee of $3 for every week they work there, and that includes a nanny working in your home. You take it out of your nanny's pay and send it to Charleston's Office of the City Collector by the end of the month after each quarter. NannyKeeper doesn't calculate this fee yet, so you'll need to withhold it yourself. Huntington, Parkersburg and Weirton charge similar weekly fees. Ask that city's finance office whether theirs applies to a family employing a nanny.

West Virginia household employer questions

What will it cost?

Wondering what you'll actually owe as a West Virginia employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: West Virginia tax agency, IRS Publication 926

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West Virginia Nanny Tax Guide

West Virginia household employer quick facts

West Virginia Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

City Service Fees

West Virginia household employer questions

What will it cost?

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