🇺🇸 West Virginia Overtime Laws — 2026 UPDATE

Overtime Laws in West Virginia 2026: Pay Rates, Exemptions & Tax Deduction (2026)

⚠️Informational only — not legal or tax advice.

Guide for West Virginia overtime laws 2026

Last verified: March 5, 2026

Next scheduled review: June 5, 2026

Overtime in West Virginia 2026

Table of Contents

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West Virginia Overtime Laws at a Glance (2026)

Details
Overtime threshold 40 hours per workweek
Overtime pay rate 1.5× regular rate of pay
Double time No
7th consecutive day rule No
State minimum wage (2026) $8.75/hour
Exempt salary threshold (2026) Federal: $684/week ($35,568/yr)
Daily overtime No — weekly calculation only
State coverage threshold Employers with 6 or more employees
State enforcement agency West Virginia Division of Labor — Wage & Hour Section
Federal enforcement U.S. DOL Wage and Hour Division
Overtime tax deduction (federal) Up to $12,500/yr (2025–2028) — FLSA-covered workers
State overtime tax deduction Pending — WV SB 460 (2026 session, in committee)
Statute of limitations 2 years (state, W. Va. Code § 21-5C) / 2 years FLSA (3 if willful)

Governing law: W. Va. Code § 21-5C-3; Fair Labor Standards Act, 29 U.S.C. § 207
Last verified: March 5, 2026

Does West Virginia Have Its Own Overtime Law?

West Virginia has its own overtime law under W. Va. Code § 21-5C-3 (Article 5C — Minimum Wage and Maximum Hours Standards for Employees). The state statute mirrors the federal Fair Labor Standards Act (FLSA) standard of 40 hours per workweek but serves a distinct purpose: it extends overtime protections to employees of smaller businesses that may not be covered by the FLSA.

The FLSA applies to enterprises with annual gross sales of at least $500,000 or that are engaged in interstate commerce. West Virginia’s law fills the gap by covering employers with six or more employees, regardless of annual revenue or interstate activity.

When West Virginia law and the federal FLSA differ, the standard more favorable to the employee applies.

Key features of West Virginia’s overtime law:

  • Coverage threshold: Applies to employers with six or more employees at a single, separate, and permanent location or business establishment (W. Va. Code § 21-5C-1). The FLSA’s enterprise coverage threshold does not apply to these employers under state law.
  • Same 40-hour weekly threshold: Like the FLSA, West Virginia requires overtime pay for hours worked over 40 in a workweek. The state does not impose daily overtime triggers.
  • No double time: West Virginia law does not require double-time pay under any circumstance.
  • State overtime is enforceable through the Division of Labor: For general wage violations, employees may file with the West Virginia Division of Labor. However, as noted below, the Division has specifically deferred overtime wage enforcement to the federal Wage and Hour Division.

State statute: W. Va. Code § 21-5C-3 — https://code.wvlegislature.gov/21-5C-3/
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime

How Overtime Pay Is Calculated in West Virginia

What Is a “Workweek”?

Under the FLSA and West Virginia law, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.

Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.

Source: 29 C.F.R. § 778.104–778.105

Pay Rates

Under W. Va. Code § 21-5C-3 and the FLSA, nonexempt employees in West Virginia earn overtime at the following rate:

Time-and-a-half (1.5× regular rate):

  • All hours worked over 40 in a workweek

West Virginia does not require overtime for hours worked beyond a set number in a single day. Working a 10-hour or 12-hour shift does not trigger state or federal overtime unless total hours in the workweek exceed 40.

What Counts as the “Regular Rate of Pay”

The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:

  • Base hourly rate or salary equivalent
  • Non-discretionary bonuses and incentive pay
  • Shift differentials
  • Commissions
  • Piece-rate earnings

The regular rate does not include:

  • Discretionary bonuses (e.g., holiday gifts)
  • Employer contributions to benefit plans
  • Vacation, holiday, or sick pay when no work is performed

Calculation Example

Example — Weekly overtime in West Virginia:

An employee earns $8.75/hour (West Virginia minimum wage) and works 48 hours in one workweek:

  • Regular pay: 40 hours × $8.75 = $350.00
  • Overtime pay: 8 hours × ($8.75 × 1.5) = 8 × $13.13 = $105.04
  • Total weekly gross pay: $455.04

Example — Higher-wage employee:

An employee earns $18.00/hour and works 45 hours in one workweek:

  • Regular pay: 40 hours × $18.00 = $720.00
  • Overtime pay: 5 hours × ($18.00 × 1.5) = 5 × $27.00 = $135.00
  • Total weekly gross pay: $855.00

For the current West Virginia minimum wage used in these calculations, see the West Virginia Minimum Wage page.

Source: W. Va. Code § 21-5C-3; 29 C.F.R. § 778.108–778.122

Who Is Exempt from Overtime in West Virginia?

Not all employees in West Virginia are entitled to overtime pay. Certain employees are classified as “exempt” under federal and/or state law.

Federal FLSA Exemption Requirements

To be exempt from overtime under the FLSA, an employee must meet all three criteria:

1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)

2. Salary level test: Earn at least $684 per week ($35,568 per year)

3. Duties test: Perform specific job duties in one of these categories:

Exemption Key duty requirement
Executive Manages enterprise or department; directs 2+ employees; authority to hire/fire
Administrative Office/non-manual work related to management or business operations; exercises independent judgment
Professional Work requiring advanced knowledge in a field of science or learning acquired through prolonged specialized study
Computer employee Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour
Outside sales Primary duty is making sales away from employer's place of business

Source: 29 C.F.R. Part 541

What Happened to the 2024 DOL Salary Threshold Increase?

In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.

On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).

The salary threshold remains $684/week ($35,568/year) as of 2026.

West Virginia Exempt Salary Threshold

West Virginia does not set a separate, higher exempt salary threshold. The federal FLSA threshold of $684/week ($35,568/year) applies to employees covered by the FLSA in West Virginia. For employees covered only under the state statute (e.g., workers at small employers with 6–10 employees not engaged in interstate commerce), the FLSA threshold serves as the applicable benchmark.

West Virginia State-Specific Exemptions

West Virginia’s overtime law under W. Va. Code § 21-5C-3 exempts certain categories of employees from its coverage. These include:

  • Executive, administrative, and professional employees (as defined consistent with federal standards)
  • Employees of establishments engaged in agriculture
  • Employees of establishments primarily engaged as amusement parks, camps, or resort establishments that do not operate more than seven months in a year
  • Volunteer or part-time firefighters or law enforcement officers
  • Employees in certain domestic service roles

Employers covered by the FLSA must apply federal exemption standards regardless of whether an employee would also be exempt under state law.

Source: W. Va. Code § 21-5C-1; 29 C.F.R. Part 541; https://code.wvlegislature.gov/21-5C-3/

Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)

The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225. This deduction is available for tax years 2025 through 2028.

Who Is Eligible

  • Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
  • Must have a Social Security number valid for employment
  • Cannot use the Married Filing Separately filing status

Who is NOT eligible:

  • Exempt (salaried) employees who do not receive FLSA overtime
  • Independent contractors (1099 workers) who are not FLSA-covered
  • Employees receiving overtime only under state law, employer policy, or collective bargaining (if that overtime is not also required by the FLSA)

What Is Deductible

The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.

Overtime type What is deductible Example ($20/hr regular rate)
Time-and-a-half (1.5×) The "half" — 1/3 of total OT pay $10/hr per OT hour ($30 − $20)

IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)

Deduction Limits
Filing status Maximum annual deduction Phase-out begins
Single $12,500 $150,000 MAGI
Married filing jointly $25,000 $300,000 MAGI
W-2 Reporting
Tax year Employer reporting requirement
2025 NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUALI OT" or provide a separate statement
2026 and later REQUIRED to separately report qualified overtime compensation. IRS has indicated Box 12, Code TT for this purpose (draft form; subject to change before finalization)

If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay for time-and-a-half workers.

What This Deduction Does NOT Do

  • Does not exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
  • Does not apply to state income taxes (federal deduction only)
  • Does not change how much overtime pay an employee receives — it reduces taxable income when filing
  • Does not apply to overtime paid solely under state law or employer policy that exceeds FLSA requirements

Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation

West Virginia Income Tax and Overtime

West Virginia imposes a state personal income tax on wages, including overtime pay. The West Virginia personal income tax is a federal conformity statute: it starts from federal adjusted gross income (FAGI) and applies state-specific increasing and decreasing modifications (W. Va. Code § 11-21-12; WV Tax Division, TSD 100).

Because West Virginia’s income tax begins with federal AGI — and the IRC § 225 overtime deduction reduces FAGI — West Virginia residents who claim the federal overtime deduction effectively reduce their West Virginia taxable income as well, to the extent the deduction flows through to FAGI.

However, West Virginia does not yet have a standalone state-level overtime income tax exemption. The IRC § 225 deduction covers only the premium (overtime) portion of pay; the base pay component of overtime hours remains subject to West Virginia income tax at normal rates.

West Virginia marginal income tax rates (2025, W. Va. Code § 11-21-4i):

  • 2.36% on taxable income up to $10,000
  • 3.15% on income $10,001–$25,000
  • 3.54% on income $25,001–$40,000
  • 4.72% on income $40,001–$60,000
  • 5.12% on income over $60,000

Source: W. Va. Code § 11-21-4i; WV Tax Division — https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx

Pending West Virginia legislation:

WV SB 460 (2026 Regular Session) — Introduced January 16, 2026 by Senator Chapman. The bill would exempt qualified overtime compensation from West Virginia personal income tax for tax years beginning on or after January 1, 2026 through December 31, 2028, mirroring the federal IRC § 225 framework. A companion measure, WV HB 4883, introduced January 28, 2026, would similarly abolish the state income tax on overtime pay. Both bills were referred to their respective Finance Committees as of introduction. A legislative fiscal note estimates the annual General Revenue Fund loss at $70 million to $100 million or more based on Alabama’s experience with a similar measure.

Status: Introduced — pending in committee
Source: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=460&year=2026&sessiontype=RS&btype=bill

Cross-reference: For West Virginia income tax details, see the West Virginia Income Tax page.

Can an Employer Require Overtime in West Virginia?

Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.

An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.

West Virginia is an at-will employment state and does not have a general restriction on mandatory overtime beyond the FLSA. Employers may require overtime, and at-will employees who refuse may face disciplinary action, subject to the exceptions below.

Healthcare: Mandatory Overtime Restrictions for Nurses

West Virginia is one of a small number of states that restricts mandatory overtime for nurses. Under W. Va. Code § 21-5F (the Nurse Overtime and Patient Safety Act), the following limits apply at hospitals and healthcare facilities:

  • A nurse who works 12 or more consecutive hours must have at least 8 consecutive hours off duty immediately following the shift
  • No nurse may be required to work more than 16 hours in any 24-hour period under any circumstances
  • Exceptions apply only for: unforeseen emergencies that jeopardize patient safety; fulfilling pre-arranged on-call obligations (not used as a substitute for mandatory overtime); or completing a single patient care procedure already in progress

Violations of the Nurse Overtime and Patient Safety Act may be reported to the West Virginia Division of Labor, Wage & Hour Section.

Source: W. Va. Code § 21-5F — https://labor.wv.gov/Wage-Hour/More/Nurses-Overtime-Safety/Pages/nurses-statute-and-rules.aspx

Protections That Always Apply

Regardless of mandatory overtime policies, the following protections apply in West Virginia:

  • All overtime hours must be compensated at the applicable overtime rate
  • Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3); W. Va. Code § 21-5C-6)
  • Disability accommodation requests under the ADA may limit overtime requirements
  • Child labor laws restrict hours for employees under 18

Source: 29 U.S.C. § 207; W. Va. Code § 21-5C-6

Industry-Specific Overtime Rules in West Virginia

Healthcare — Nurse Overtime Restrictions

As described above, West Virginia limits mandatory overtime for nurses under the Nurse Overtime and Patient Safety Act (W. Va. Code § 21-5F). No nurse may be compelled to work more than 16 hours in a 24-hour period, and an 8-hour rest period is required after any shift of 12 or more consecutive hours. These restrictions apply to hospitals, healthcare facilities, and similar institutions regulated under state law.

Source: W. Va. Code Chapter 21, Article 5F; https://labor.wv.gov/Wage-Hour/More/Nurses-Overtime-Safety/Pages/nurses-statute-and-rules.aspx

Healthcare — 8-and-80 System

Under 29 U.S.C. § 207(j), hospitals and residential care facilities may adopt an alternative overtime calculation using a 14-day work period instead of the standard 7-day workweek. Under this system, overtime is due after 8 hours in a single day or 80 hours in the 14-day period, whichever calculation results in more overtime pay for the employee. This option requires a prior agreement or understanding with employees before the work period begins.

Source: 29 U.S.C. § 207(j)

Public Sector / Government Employees — Compensatory Time

Under the FLSA, private-sector employers in West Virginia cannot offer compensatory time (comp time) in lieu of overtime pay. Employees who work overtime hours must be paid at 1.5× their regular rate in wages, not in time off.

Public-sector employers (state and local government) may offer compensatory time instead of overtime pay under 29 U.S.C. § 207(o), provided:

  • Comp time accrues at 1.5 hours for each overtime hour worked
  • A prior agreement exists between the employer and employee (or union)
  • The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
  • Employees must be permitted to use accrued comp time within a reasonable period

West Virginia state law mirrors this framework. Under W. Va. Code § 21-5C-3(d), public employers — including county and municipal governments — may provide compensatory time in lieu of overtime pay under conditions consistent with the federal 207(o) framework.

Source: 29 U.S.C. § 207(o); W. Va. Code § 21-5C-3(d) — https://code.wvlegislature.gov/21-5C-3/

Transportation (Motor Carrier Exemption)

Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (49 U.S.C. § 31502). This exemption applies to drivers, driver’s helpers, loaders, and mechanics employed by carriers subject to the Secretary of Transportation’s jurisdiction. The exemption does not apply to employees driving vehicles with a gross vehicle weight rating of 10,000 lbs or less.

Source: 29 U.S.C. § 213(b)(1); 49 U.S.C. § 31502

How to File an Overtime Wage Complaint in West Virginia

Employees in West Virginia who believe they have not received proper overtime pay should be aware of an important jurisdictional distinction: the West Virginia Division of Labor has formally designated overtime wage enforcement as a matter under federal jurisdiction, handled by the U.S. Department of Labor Wage and Hour Division (WHD).

Option 1: U.S. Department of Labor — Wage and Hour Division (Primary for Overtime Claims)

The WHD is the primary enforcement agency for overtime claims in West Virginia, including those arising under both the FLSA and W. Va. Code § 21-5C-3.

Details
Online complaint https://www.dol.gov/agencies/whd/contact/complaints
Charleston, WV WHD office (304) 347-5206
Toll-free 1-866-487-9243
Deadline 2 years from violation (3 years if willful)

Source: West Virginia Division of Labor — Division Authority & Referral Information: https://labor.wv.gov/Wage-Hour/Wage_Collection/Employees/Pages/Division-Authority-and-Referral-Information.aspx

Option 2: West Virginia Division of Labor — Wage & Hour Section (General Wage Claims)

While overtime enforcement is referred to federal WHD, the West Virginia Division of Labor handles general wage payment complaints, including unpaid wages, final paycheck issues, and violations of the West Virginia Wage Payment and Collection Act.

Details
Agency Montana Department of Labor & Industry, Employment Standards Division, Compliance and Investigations Bureau
Wage claim form & instructions https://erd.dli.mt.gov/labor-standards/wage-and-hour-payment-act/filing-a-wage-claim
Phone (406) 444-6543
Email DLIERDWage@mt.gov
Mailing address P.O. Box 8011, Helena, MT 59604
Deadline 180 days from the date of the wage violation (MCA § 39-3-207)
Investigation reach DLI may investigate wages 2 to 3 years prior to the last day of employment

Option 3: Private Lawsuit

Employees may file a lawsuit against their employer in state or federal court under 29 U.S.C. § 216(b). Remedies may include:

  • Back wages owed
  • Liquidated damages (an additional amount equal to the unpaid wages)
  • Reasonable attorney’s fees and court costs

Under W. Va. Code § 21-5-4(e), employers who fail to pay wages as required are liable for two times the unpaid amount as liquidated damages for wage payment violations under the Wage Payment and Collection Act. These liquidated damages must be pursued through a magistrate or circuit court in the county where the work was performed — the Division of Labor does not have authority to award them directly.

Retaliation Protection

Under the FLSA (29 U.S.C. § 215(a)(3)) and W. Va. Code § 21-5C-6, employers cannot retaliate against employees for:

  • Filing an overtime wage complaint
  • Participating in an investigation
  • Testifying in proceedings related to overtime violations

Retaliation constitutes a misdemeanor under West Virginia law, punishable by fines upon conviction.

Source: https://labor.wv.gov/Wage-Hour/Wage_Collection/Employees/Pages/Division-Authority-and-Referral-Information.aspx; 29 U.S.C. § 216(b); W. Va. Code § 21-5C-6

Penalties for Overtime Violations in West Virginia

Federal FLSA Penalties
Penalty type Amount
Back wages Full amount of unpaid overtime owed
Liquidated damages Equal to unpaid wages (effectively doubles recovery)
Civil monetary penalty Up to $2,451 per violation (willful/repeated — adjusted annually)
Criminal prosecution Willful: fines up to $10,000; second offense: up to 6 months imprisonment

Source: 29 U.S.C. § 216

West Virginia State Penalties

Under W. Va. Code § 21-5C, employers who willfully violate the state overtime law are guilty of a misdemeanor and subject to:

  • Fines of not less than $100 (for discharging or retaliating against an employee)
  • Fines of not less than $250 and not more than $1,000 (for willful wage discrimination based on protected characteristics)

Under the West Virginia Wage Payment and Collection Act (W. Va. Code § 21-5-4(e)), separate from overtime enforcement, employers who fail to pay final wages on time are liable for two times the unpaid wages as liquidated damages — a remedy that must be obtained through a court of law rather than the Division of Labor.

Source: W. Va. Code § 21-5C-6; W. Va. Code § 21-5-4(e) — https://code.wvlegislature.gov/21-5-4/

West Virginia Overtime Law Updates (2025–2026)

Federal Changes Affecting West Virginia

  • July 4, 2025: One Big Beautiful Bill Act signed — created federal overtime tax deduction for tax years 2025–2028 (IRC § 225; P.L. 119-21)
  • November 15, 2024: DOL salary threshold rule vacated by federal court — exempt threshold remains $684/week ($35,568/year)

West Virginia State Changes

  • January 1, 2025: West Virginia personal income tax rates reduced following passage of SB 2033 (Second Special Session, 2024). New rates range from 2.36% to 5.12%, replacing prior higher rates. (W. Va. Code § 11-21-4i)
  • January 1, 2026: Social Security benefits fully exempt from West Virginia income tax for eligible recipients. (W. Va. Code § 11-21-12(c)(8)(E))

Pending Legislation

Last reviewed: March 5, 2026
Next scheduled review: June 5, 2026

Frequently Asked Questions About Overtime in West Virginia

Does West Virginia have overtime laws?

Yes, West Virginia has its own overtime law under W. Va. Code § 21-5C-3. The statute requires overtime pay at 1.5 times the regular rate for all hours over 40 in a workweek and extends coverage to employers with six or more employees — including small businesses not covered by the federal FLSA. When state and federal law differ, the standard more favorable to the employee applies.

What is the overtime rate in West Virginia in 2026?

The overtime rate in West Virginia is 1.5 times the employee’s regular rate of pay. Based on the West Virginia minimum wage of $8.75/hour, the minimum overtime rate is $13.13/hour. West Virginia does not require double time (2× the regular rate) under any circumstances.

Does West Virginia require daily overtime?

No. Overtime in West Virginia is calculated on a weekly basis only. Working more than 8 hours in a single workday does not trigger overtime under state or federal law unless total weekly hours exceed 40. West Virginia has no daily overtime threshold.

Which employers are covered by West Virginia’s overtime law?

West Virginia’s state overtime law (W. Va. Code § 21-5C-3) applies to employers with six or more employees at a single location. This means small businesses with fewer than six employees are not covered by the state statute. However, most small businesses may still be subject to the FLSA if they are engaged in interstate commerce or meet the annual revenue threshold. Employees should consult the U.S. DOL WHD if uncertain about coverage.

Is mandatory overtime legal in West Virginia?

For most workers, yes — West Virginia has no general state restriction on mandatory overtime beyond the FLSA. Employers may require overtime, and at-will employees who refuse may face disciplinary action. However, nurses and healthcare workers are protected under the Nurse Overtime and Patient Safety Act (W. Va. Code § 21-5F), which prohibits employers from requiring nurses to work more than 16 hours in a 24-hour period or more than 12 consecutive hours without an 8-hour rest break.

Am I exempt from overtime in West Virginia?

Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis and perform executive, administrative, or professional duties. West Virginia does not set a higher exempt salary threshold than the federal standard. Meeting only one of the three criteria — salary basis, salary level, and duties test — does not qualify an employee for exemption.

Can salaried employees get overtime in West Virginia?

Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week or who do not meet the FLSA duties tests are nonexempt and entitled to overtime pay under both state and federal law.

Is overtime taxed in West Virginia?

Overtime pay is subject to both federal and West Virginia state income tax. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 (single) or $25,000 (married filing jointly) of the premium portion of overtime from federal taxable income. Because West Virginia’s income tax begins with federal adjusted gross income, this federal deduction also reduces state taxable income to some extent. A separate West Virginia exemption — SB 460 — is pending in the 2026 legislative session but has not yet been enacted.

How do I calculate the overtime tax deduction?

For time-and-a-half pay, the deductible amount is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation deduction is $3,000. The IRS confirms this method in IRS Notice 2025-69. The deduction is claimed on Schedule 1-A of Form 1040 for tax years 2025–2028.

How do I file an overtime complaint in West Virginia?

For overtime wage claims, file with the U.S. DOL Wage and Hour Division, which has primary enforcement authority for overtime in West Virginia. Contact the Charleston WHD office at (304) 347-5206 or file online at https://www.dol.gov/agencies/whd/contact/complaints. The FLSA statute of limitations is 2 years (3 years for willful violations). For general unpaid wage complaints, the West Virginia Division of Labor (Wage & Hour Section) handles claims at (304) 558-7890.

Can my employer fire me for refusing overtime in West Virginia?

In most cases, yes — West Virginia is an at-will employment state. Employers may discipline or terminate employees who refuse to work overtime, unless a law, contract, or collective bargaining agreement provides otherwise. Exceptions include nurses protected under W. Va. Code § 21-5F. Employers are prohibited under federal and state law from retaliating against employees who file overtime complaints.

Can my employer give comp time instead of overtime pay in West Virginia?

Under the FLSA, private-sector employers cannot offer compensatory time in lieu of overtime pay. Public-sector employers — including state and local government agencies — may offer comp time at 1.5 hours per overtime hour worked, up to 240 hours (or 480 hours for public safety and emergency workers), under 29 U.S.C. § 207(o) and W. Va. Code § 21-5C-3(d).

Does working on weekends or holidays count as overtime in West Virginia?

No. Under both the FLSA and West Virginia law, working on weekends or holidays does not automatically constitute overtime. Overtime depends solely on total hours worked in the workweek, regardless of which days those hours fell on. Premium pay for weekend or holiday work may be required by an employment contract or collective bargaining agreement, but not by state or federal overtime law.

What happens if my employer doesn’t pay overtime?

Employees may file a complaint with the U.S. DOL Wage and Hour Division in Charleston at (304) 347-5206 or online at dol.gov/agencies/whd/contact/complaints. Through a private lawsuit under 29 U.S.C. § 216(b), employees may recover unpaid overtime wages, liquidated damages equal to the unpaid amount, and reasonable attorney’s fees. Under the West Virginia Wage Payment and Collection Act, employees who pursue general wage claims through the courts may recover two times unpaid wages as liquidated damages (W. Va. Code § 21-5-4(e)).

What is the statute of limitations for overtime claims in West Virginia?

Under the FLSA: 2 years (3 years if the violation is willful). Under West Virginia state law (W. Va. Code § 21-5C): 2 years. File claims as early as possible to preserve the maximum recovery period.

Do West Virginia’s overtime laws apply to small businesses?

Yes — that is one of the key purposes of West Virginia’s state overtime statute. While the federal FLSA applies to employers engaged in interstate commerce or with annual gross sales of at least $500,000, the West Virginia overtime law (W. Va. Code § 21-5C-3) covers employers with six or more employees regardless of revenue or interstate activity. A business with 8 employees and $200,000 in annual revenue that is not covered by the FLSA is still required to pay overtime under West Virginia state law.

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