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

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with West Virginia's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer. If you'll withhold West Virginia state income tax at your employee's request, register separately with the state department of revenue for a withholding account.

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

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). West Virginia SUTA: 1.5% - 8.5% on a state-specific wage base — new employers typically land near the middle of that range. State income tax withholding is optional unless your nanny elects it on the state W-4.

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

West Virginia's minimum wage is $8.75/hour, above the federal $7.25 floor. Household employees must be paid at least this rate. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees. Live-in nannies are FLSA-exempt from overtime but not from minimum wage.

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

West Virginia allows direct deposit for household employees, subject to federal Regulation E (your nanny must be free to choose their own bank, or you must offer an alternative payment method). Best practice is to get a written, signed authorization from your nanny before initiating the first deposit, even where West Virginia doesn't strictly require it.

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

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. West Virginia follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

All State Guides

West Virginia Nanny Tax Guide

West Virginia has a progressive income tax with rates ranging from 2.22% to 4.82%. The state has no disability or paid leave requirements for household employers.

West Virginia household employer quick facts

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$8.75/hour

Compare nationwide →

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 (2.22% - 4.82%)
State minimum wage is $8.75/hour
No disability or paid leave requirements
Personal exemption of $2,000

West Virginia Employer Requirements

State Income Tax

West Virginia uses progressive tax brackets: 2.22% to $10,000, 2.96% to $25,000, 3.33% to $40,000, 4.44% to $60,000, and 4.82% 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—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.

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

Share this West Virginia guide:

NannyKeeper handles West Virginia taxes automatically

We calculate and track all state-specific requirements so you don't have to.

Get Started Free

West Virginia Nanny Tax Guide

West Virginia household employer quick facts

West Virginia Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

West Virginia household employer questions

What will it cost?

Learn More

Calculate Your WV Nanny Taxes

Run a West Virginia household employer audit

West Virginia Nanny Contract

2026 Tax Deadline Calendar

Complete Guide to Nanny Taxes

Nanny Cost by State

NannyKeeper handles West Virginia taxes automatically