🇺🇸 West Virginia STATE LAW – 2026 UPDATE

West Virginia Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in West Virginia

West Virginia remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

West Virginia is generally considered a business-friendly state with employment regulations that largely follow federal standards while maintaining certain state-specific requirements. According to the West Virginia Division of Labor, the state has moderate levels of employment regulation compared to other states.

General Characteristics (as of December 2025):

  • State minimum wage: $8.75/hour (for employers with 6+ employees at one location)
  • Paid sick leave: Not mandated by state law for private employers
  • State income tax: Progressive rates from 2.36% to 5.12% on personal income
  • Meal/rest breaks: Required for employees working 6+ consecutive hours (20-minute minimum)
  • Overtime rules: Generally follows federal FLSA; state requirements for employers with 6+ employees
  • Workers’ compensation: Generally required for most employers
  • Right-to-work state: Yes (union membership cannot be required)
  • At-will employment: Yes (employment may be terminated by either party for any lawful reason)

Source: West Virginia Division of Labor – https://labor.wv.gov

Official State Agency Information

The West Virginia Division of Labor administers employment laws in West Virginia.

Contact Information:

  • Website: https://labor.wv.gov
  • Phone: (304) 558-7890
  • Wage & Hour Section: (304) 558-7890
  • Address: 749 B Building 6, Capitol Complex, Charleston, WV 25305
  • Business Hours: Monday-Friday, 8:30 AM – 4:30 PM EST

Note: This agency can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney.

West Virginia Offices of the Insurance Commissioner (Workers’ Compensation):

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. West Virginia Minimum Wage and Maximum Hours Standards

Statutory Citation: W. Va. Code § 21-5C
Official Source: https://code.wvlegislature.gov/21-5C/

General Provisions (as stated in the statute):

  • Sets state minimum wage at $8.75 per hour (since 2016)
  • Applies to employers with 6 or more employees at one location
  • Provides overtime requirements for certain employers
  • Establishes tipped employee wage provisions
  • Contains training wage provisions for certain employees

Application to Remote Work: These provisions generally apply based on where work is physically performed. Specific applicability depends on multiple factors. Consult West Virginia Division of Labor or legal counsel for guidance.

2. West Virginia Employment Law Worker Classification Act

Statutory Citation: W. Va. Code § 21-5I
Effective Date: June 9, 2021
Official Source: https://code.wvlegislature.gov/21-5I/

General Overview:

According to the West Virginia Legislature, this Act establishes standards for determining whether an individual can be classified as an independent contractor under West Virginia law for purposes of:

  • Workers’ compensation (Chapter 23)
  • Unemployment compensation (Chapter 21A)
  • Human Rights Act rights (§5-11-1 et seq.)
  • Wage payment and collection (§21-5-1 et seq.)

Note: Actual classification depends on specific circumstances. Employers should consult official agency guidance and legal counsel before making classification decisions.

Source: West Virginia Division of Labor – https://labor.wv.gov

3. West Virginia Wage Payment and Collection Act

Statutory Citation: W. Va. Code § 21-5
Official Source: https://code.wvlegislature.gov/21-5/

General Provisions:

  • Requires payment at least twice monthly
  • Establishes final paycheck timing (next regular payday)
  • Addresses permissible wage deductions
  • Contains provisions regarding wage disputes

4. West Virginia Workers’ Compensation Law

Statutory Citation: W. Va. Code Chapter 23
Official Source: https://code.wvlegislature.gov/23/

General Framework: West Virginia operates a competitive workers’ compensation system. According to state law, most employers are generally required to carry workers’ compensation insurance, with certain exemptions.

Coverage may be obtained through:

  • Private insurance carriers (330+ authorized carriers)
  • Self-insurance (with OIC approval)
  • Assigned Risk Pool (if unable to obtain private coverage)

Note: Coverage requirements and exemptions are fact-specific. Consult the West Virginia Offices of the Insurance Commissioner for official determinations.

5. West Virginia Parental Leave Act

Statutory Citation: W. Va. Code § 21-5D
Official Source: https://code.wvlegislature.gov/21-5D/

General Overview:

According to the statute, the Parental Leave Act applies to certain public employees (state government agencies and county boards of education) and provides up to 12 weeks of unpaid leave for qualifying family and medical reasons after exhaustion of paid leave.

Note: This Act does not apply to private-sector employers. Private-sector employees may be covered under federal FMLA if eligibility requirements are met.

Employee Classification Standards

West Virginia’s Classification Framework

According to the West Virginia Employment Law Worker Classification Act (W. Va. Code § 21-5I), effective June 9, 2021, West Virginia established uniform standards for determining whether an individual may be classified as an independent contractor for purposes of workers’ compensation, unemployment compensation, Human Rights Act rights, and wage payment and collection.

Statutory Authority: W. Va. Code § 21-5I-4
Official Guidance: West Virginia Division of Labor – https://labor.wv.gov

Important Note: This Act does not apply to on-demand drivers, who are governed by separate provisions.

General Classification Framework

Under the West Virginia Employment Law Worker Classification Act, a person may be classified as an independent contractor if specific criteria are met. According to the statute, classification involves two main pathways:

Pathway 1: Written Contract + Control + Additional Criteria
Pathway 2: Direct Seller Status
Fallback: IRS 20-Factor Test

Pathway 1: Contract-Based Classification

According to W. Va. Code § 21-5I-4(a), a person may be classified as an independent contractor if the following elements are satisfied:

Element 1: Written Contract Requirements

The statute generally requires a written contract between the principal and the individual that:

  • States the principal’s intent to engage services as an independent contractor
  • Contains acknowledgments that the person understands they are:
    • Providing services as an independent contractor
    • Not going to be treated as an employee
    • Not going to receive workers’ compensation or unemployment benefits
    • Obligated to pay all federal and state income taxes
    • Responsible for majority of supplies and variable expenses (with certain exceptions)

Element 2: Tax Filing Requirement

According to the statute, one of the following conditions must be met:

  • The person files or is contractually obligated to file an income tax return regarding fees earned; OR
  • The person provides services through a business entity

Element 3: Control Over Manner and Means

The statute generally requires that the person “actually and directly controls the manner and means by which the work is to be accomplished,” with exceptions for:

  • Control necessary to ensure statutory/regulatory compliance
  • Control to protect persons or property
  • Control to protect a franchise brand
  • Safety improvement requirements

Element 4: Additional Criteria (3 of 9 Required)

According to the statute, the person must satisfy at least three of the following nine criteria:

A. Control Over Time:
The person has control over the amount of time personally spent providing services

Illustrative Example (for general understanding only): A software developer who decides their own work hours and schedule may share characteristics associated with this criterion. However, actual classification requires analysis of all factors and circumstances. This is not a determination.

B. Control Over Location:
The person has control over where the services are performed

Illustrative Example: A consultant who chooses to work from home, a coffee shop, or a co-working space may share characteristics associated with this criterion. Actual application depends on complete circumstances.

C. Non-Exclusivity:
The person is not required to work exclusively for one principal

Illustrative Example: A graphic designer who simultaneously serves multiple clients may share characteristics associated with this criterion. Classification depends on all facts and contractual terms.

D. Independent Initiative in Marketing:
The person is free to exercise independent initiative in soliciting others to purchase their services

Illustrative Example: A photographer who advertises services, maintains a website, and actively seeks new clients may share characteristics associated with this criterion. Actual determination requires complete analysis.

E. Ability to Hire Assistants:
The person is free to hire employees or contract with assistants to perform all or some of the work

Illustrative Example: A contractor who can subcontract portions of work to others may share characteristics associated with this criterion. Specific situations vary.

F. New Contract Required for Additional Services:
The person cannot be required to perform additional services without a new or modified contract

Illustrative Example: A web developer engaged for a specific project who must agree to new terms before taking on additional work may share characteristics associated with this criterion. Classification is fact-specific.

G. Workspace Licensing:
The person obtains a license or other permission from the principal to utilize any workspace of the principal to perform the work

H. IRS Audit History:
The principal has been subject to an IRS employment audit and the IRS has not reclassified the person or category of workers as employees

I. Business Licenses and Insurance:
The person is responsible for maintaining and bearing costs of any required business licenses, insurance, certifications, or permits

Illustrative Example: A plumber who maintains their own business license, liability insurance, and professional certifications may share characteristics associated with this criterion. Actual classification requires comprehensive evaluation.

⚠️ CRITICAL REMINDER: These examples are purely illustrative and do not constitute legal determinations. Worker classification is a legal and tax matter that should be evaluated with professional guidance. The information above is for general educational purposes only.

Pathway 2: Direct Seller Classification

According to the statute, workers may also be classified as independent contractors if they meet federal criteria for direct sellers as defined in relevant federal law.

Fallback: IRS 20-Factor Test

The statute provides that classification of all workers who do not satisfy the criteria set forth above shall be determined by the test set forth in Internal Revenue Service Rev. Ruling 87-41.

Note: The IRS 20-Factor Test examines various aspects of the working relationship. For specific guidance, consult:

  • IRS Publication 15-A (Employer’s Supplemental Tax Guide)
  • A qualified tax professional
  • An employment attorney

Remote Work Considerations

For remote workers, classification analysis may involve additional complexities:

  • Physical work location vs. business location
  • Nature of work relationship in virtual environment
  • Level of control and independence in remote setting
  • Where services are actually performed

These factors do not change the legal test but may affect how the test is applied to specific situations. Classification of remote workers should be reviewed with legal counsel familiar with West Virginia law and your specific circumstances.

Potential Consequences of Misclassification

According to West Virginia statutes and official sources, misclassification may result in various consequences. The following is general information only and not an exhaustive list:

For Employers:

  • Potential liability for back payment of unemployment insurance taxes
  • Possible workers’ compensation premium adjustments and coverage issues
  • Potential wage and hour claim exposure
  • Possible penalties and interest
  • Tax implications at state and federal levels
  • Potential liability under Human Rights Act
  • Risk of enforcement action by state agencies

For Workers:

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections
  • May affect leave benefit eligibility
  • Tax reporting and withholding implications

Note: The specific consequences depend on many factors including the nature of misclassification, duration, and enforcement actions. This is general information only.

How to Seek Guidance

Classification questions should be addressed through:

  • West Virginia Division of Labor: (304) 558-7890 – https://labor.wv.gov
  • Employment attorney licensed in West Virginia
  • Tax professional familiar with West Virginia and federal law
  • IRS (for federal tax implications): 1-800-829-4933
  • West Virginia Offices of the Insurance Commissioner (for workers’ comp): (304) 558-3354

Minimum Wage Information

Current Rate Information (As Published by WV Division of Labor)

According to the West Virginia Division of Labor (source: https://labor.wv.gov), the state minimum wage as of December 2025 is generally:

Effective Date Rate Applicability Notes
December 31, 2015 $8.75/hour Employers with 6+ employees Current rate as of December 2025
Federal minimum $7.25/hour Employers with <6 employees When state minimum does not apply

Source: West Virginia Division of Labor – https://labor.wv.gov/Wage-Hour/Minimum_Wage/Pages/default.aspx

Important Note: West Virginia’s minimum wage has remained at $8.75 per hour since January 1, 2016. There were legislative proposals in 2023 (HB 2481) to increase the minimum wage incrementally to $15 by 2028, but these proposals were not enacted into law.

Employer Coverage Requirements

According to W. Va. Code § 21-5C-2 and official guidance from the West Virginia Division of Labor:

State Minimum Wage ($8.75/hour) generally applies when:

  • There are six (6) or more non-exempt employees working at any one separate, distinct, and permanent work location

Federal Minimum Wage ($7.25/hour) generally applies when:

  • The employer has fewer than six (6) employees at a single location
  • The employer is covered by the federal Fair Labor Standards Act (FLSA)

Note: Coverage determinations can be fact-specific. Employers uncertain about their obligations should consult the West Virginia Division of Labor or legal counsel.

Application to Remote Workers

According to general legal principles and West Virginia Division of Labor guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in West Virginia would generally be subject to West Virginia minimum wage
  • Employer location is generally not the determining factor for minimum wage applicability

However, specific situations may vary based on factors including:

  • The nature of the employment relationship
  • Interstate commerce considerations
  • Specific contractual arrangements
  • Multi-state operations

Employers should consult the West Virginia Division of Labor or legal counsel for guidance on particular circumstances.

Tipped Employee Provisions

According to West Virginia law, employers may take a tip credit for employees who customarily receive tips.

Tipped Minimum Wage Framework:

  • Cash wage requirement: $2.62 per hour (as of December 2025)
  • Maximum tip credit: $6.13 per hour (70% of standard minimum wage)
  • Total compensation requirement: Tips + cash wage must equal at least $8.75/hour

General Requirements (as stated in statute and regulations):

  • Employer must inform tipped employees of tip credit provisions
  • Employer must ensure total compensation meets minimum wage
  • If tips are insufficient, employer must make up the difference
  • Tip pooling and sharing arrangements have specific requirements

Note: Tipped employee wage requirements are complex and subject to both federal and state law. Consult the West Virginia Division of Labor and legal counsel for specific compliance guidance.

Source: W. Va. Code § 21-5C-2

Training Wage Provisions

According to West Virginia law, certain employers may pay a subminimum training wage under specific circumstances.

General Framework (from statute):

  • Training wage rate: Lower than standard minimum wage
  • Eligibility: Employees first hired after a certain date
  • Age limitation: Generally cannot be paid to individuals who have attained age 20
  • Time limitation: Generally limited to first 90 days of employment (with exceptions for new businesses)

Note: Training wage provisions have specific requirements and limitations. Employers considering use of training wage should consult W. Va. Code § 21-5C-2 and the West Virginia Division of Labor for detailed guidance.

Exemptions from Minimum Wage

According to West Virginia law, certain categories of workers may be exempt from state minimum wage requirements. These exemptions are narrowly construed and fact-specific.

Categories that may be exempt (from statute):

  • Executive, administrative, and professional employees meeting specific criteria
  • Outside salespeople
  • Certain agricultural employees
  • Certain family members of the employer
  • Other categories as specified in statute

Note: Exemption status depends on duties performed, compensation method, and other factors. Do not assume an exemption applies without verification from the West Virginia Division of Labor and legal counsel.

Local Minimum Wages

According to available information, West Virginia does not have local minimum wage ordinances. Unlike some states where cities or counties establish their own minimum wages, West Virginia maintains a uniform statewide minimum wage system.

What this generally means:

  • The same minimum wage applies throughout West Virginia
  • Employers operating in multiple locations within the state can maintain consistent wage structures
  • No need to track varying local minimum wage rates within West Virginia

Overtime and Break Requirements

A. Overtime Standards

Governing Framework

West Virginia has both state and federal overtime requirements. According to official sources:

State Law: W. Va. Code § 21-5C-3
Federal Law: Fair Labor Standards Act (FLSA), 29 U.S.C. § 207

Official Source: West Virginia Division of Labor – https://labor.wv.gov

General Overtime Requirements

State Overtime (W. Va. Code § 21-5C-3):

According to the statute, state overtime requirements generally apply to:

  • Employers with six (6) or more employees at any one separate, distinct, and permanent place of business in West Virginia

Coverage Exclusion:

  • The statute specifically excludes employers where 80% or more of employees are covered by any federal act relating to maximum hours and overtime compensation

What this typically means:

  • Many employers fall under federal FLSA overtime requirements rather than state requirements
  • Employers should determine which law applies to their specific circumstances

Federal Overtime (FLSA):

According to federal law:

  • Overtime typically required after 40 hours worked in a workweek
  • Rate generally required: 1.5 times the regular rate of pay
  • Applies to non-exempt employees

Overtime Thresholds

West Virginia State Law:

  • Generally triggered after 40 hours per week
  • Rate: 1.5 times regular rate
  • Daily overtime: Not required by state law

Federal FLSA:

  • Triggered after 40 hours per workweek
  • Rate: 1.5 times regular rate
  • Daily overtime: Not required by federal law

Note: Some states require daily overtime (e.g., California requires overtime after 8 hours in a day). West Virginia does not have daily overtime requirements.

Application to Remote Workers

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on:

  • Whether the employee is classified as exempt or non-exempt
  • Which law (state or federal) applies to the employer
  • The employee’s duties and compensation structure

Classification and overtime exemption status require detailed analysis. See Exemptions section below.

Calculating Compensable Time

According to federal and state guidance, “hours worked” for overtime calculation purposes may include:

  • Time actually performing work duties
  • Required meetings and training
  • Time waiting to perform work (in some circumstances)
  • Pre-shift and post-shift activities that are integral to the job
  • Other activities depending on specific facts

⚠️ Complex Issue for Remote Workers:

Determining compensable time for remote workers can involve additional considerations:

  • After-hours email responses
  • On-call time at home
  • Time spent in virtual meetings outside regular hours
  • Work performed outside scheduled hours
  • Use of employer-provided devices for work purposes

These determinations are fact-specific and may depend on:

  • Employer policies and expectations
  • Actual work performed
  • Whether the employee was required or suffered/permitted to work
  • Control exercised by the employer

Employers should consult wage-hour counsel for guidance on tracking and paying remote workers. Time tracking systems and clear policies are recommended.

Overtime Exemptions

West Virginia recognizes certain exemptions from overtime requirements. The most common exemptions are for executive, administrative, and professional (EAP) employees.

⚠️ Important: Job title alone does not determine exemption status. All applicable tests must be satisfied for an exemption to apply.

Federal FLSA Exemptions (Commonly Applied)

To potentially qualify for EAP exemptions under federal law, employees generally must meet tests related to:

1. Salary Basis Test:

  • Paid a predetermined salary not subject to reduction based on quality or quantity of work performed

2. Salary Level Test:

  • Meets minimum salary threshold
  • Federal threshold (as of July 1, 2024): $844 per week ($43,888 annually)
  • Note: Federal salary thresholds are subject to change; verify current amounts with U.S. Department of Labor

3. Duties Test:

  • Performs exempt-level duties as defined by federal regulations

According to the U.S. Department of Labor, the duties tests generally examine:

  • Executive: Management duties, supervision of two or more employees, authority in hiring/firing decisions
  • Administrative: Office or non-manual work, discretion and independent judgment on significant matters
  • Professional: Work requiring advanced knowledge in a field of science or learning, or creative/artistic work

Note: These are simplified summaries. Actual duties tests are detailed and fact-specific. Consult DOL regulations (29 C.F.R. Part 541) and legal counsel for complete analysis.

Computer Professional Exemption

According to federal regulations, certain computer professionals may be exempt and can be paid either salary or hourly.

Requirements may include:

  • Hourly rate threshold: At least $27.63 per hour (as of 2024; verify current rate)
  • OR Salary threshold: Standard FLSA salary threshold
  • PLUS specific duties requirements related to computer systems analysis, programming, software engineering, or similar work

Source: 29 C.F.R. § 541.400

Other Exemptions

Additional exemptions may exist for:

  • Outside sales employees
  • Highly compensated employees
  • Certain transportation workers
  • Certain agricultural workers
  • Other categories as specified in federal and state law

Each exemption has specific requirements. Employers should not assume an exemption applies without careful analysis.

Classification Best Practices

For Employers:

  • Document job duties and responsibilities clearly
  • Ensure salary levels meet current thresholds
  • Review classifications periodically
  • Consult legal counsel before implementing exempt classifications
  • Maintain written job descriptions
  • Track all hours worked for non-exempt employees

⚠️ CRITICAL REMINDER: Misclassification of employees as exempt can result in significant liability for unpaid overtime, penalties, and legal fees. When in doubt, treat employees as non-exempt. Professional guidance is strongly recommended.

B. Meal and Rest Break Requirements

West Virginia has specific requirements for meal breaks. The state does not mandate rest breaks for adult employees.

Statutory Authority: W. Va. Code § 21-3-10a
Source: West Virginia Division of Labor – https://labor.wv.gov

Meal Break Requirements

According to West Virginia law:

General Framework:

  • Applies to employees who work six (6) or more consecutive hours
  • Duration: At least 20 minutes
  • Timing: Must be provided during the work period
  • Paid/Unpaid: Generally unpaid if employee is completely relieved of duties

Official Guidance Notes: The statute provides that breaks are required for employees “who cannot be afforded necessary breaks and/or permitted to eat lunch while working.”

What this generally means:

  • If employees can take breaks as needed or eat while working, the 20-minute meal break may not be additionally required
  • If employees cannot take breaks or eat during work, the 20-minute meal break is required
  • Specific application depends on job duties and circumstances

Break Duration and Compensation

20-Minute Breaks:

  • May be unpaid if employee is completely relieved of all duties
  • Must be paid if employee is required to perform any work duties

30-Minute or Longer Breaks:

  • May be unpaid if employee is completely relieved of all duties
  • Employee must be free to leave the work area

Shorter Breaks (Under 20 Minutes):

  • Generally must be paid as working time under federal standards
  • Short breaks for coffee, restroom use, etc. are typically compensable

Rest Breaks

West Virginia does not have laws requiring specific rest breaks (such as 15-minute breaks) for adult employees.

However:

  • Many employers voluntarily provide short rest breaks
  • Federal guidance indicates short breaks (5-20 minutes) must be paid if provided
  • Breaks required for minors under age 16 (see Child Labor section)

Application to Remote Workers

Break requirements generally apply to remote workers performing non-exempt work. Specific compliance mechanisms for remote workers may require consultation with legal counsel.

Potential Challenges for Remote Work:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks
  • Maintaining clear work hour boundaries

Recommendations for Employers:

  • Implement clear policies on breaks and meal periods
  • Provide time-tracking systems
  • Train remote workers on meal break requirements
  • Document meal break policies
  • Consider requiring workers to clock out for meal breaks
  • Address in writing what constitutes work vs. break time

Note: These are general recommendations. Consult legal counsel for policy development specific to your circumstances.

Leave Entitlements

Overview of Leave Laws in West Virginia

West Virginia does not have comprehensive state-mandated paid leave programs for private-sector employees. However, certain unpaid leave protections exist, and federal laws provide additional protections.

A. Paid Sick Leave

State-Mandated Paid Sick Leave: None for Private Sector

According to available information, West Virginia does not have a state law requiring private-sector employers to provide paid sick leave to employees.

What this generally means:

  • Private employers are generally not required by state law to provide paid sick leave
  • Employers may choose to provide paid sick leave voluntarily
  • Any paid sick leave policies are generally determined by the employer or through collective bargaining agreements

Source: West Virginia does not appear in lists of states with mandatory paid sick leave laws

Voluntary Paid Sick Leave Policies

When employers choose to provide paid sick leave:

  • Eligibility requirements are set by the employer
  • Accrual rates are determined by employer policy
  • Usage provisions are established by the employer
  • Employers should provide policy details in writing to employees
  • Policy should address carryover, payout upon termination, and other terms

Note: Even without state-mandated paid sick leave, employers may have obligations under other laws such as FMLA or workers’ compensation. Consult legal counsel for comprehensive compliance review.

Public Sector Employees

State government employees and certain public employees may be entitled to sick leave under applicable administrative rules and regulations.

West Virginia Division of Personnel Administrative Rule:

  • State employees generally accrue sick leave at 1.5 days per month (18 days per year)
  • Unlimited carryover of sick leave balances
  • May use up to 80 hours per year for family members’ illness
  • Up to 3 days per occurrence for death in immediate family

Source: W. Va. Code of State Rules § 133-38

Note: These provisions apply to state employees and may not apply to private-sector workers.

B. Family and Medical Leave

Federal Family and Medical Leave Act (FMLA)

The federal FMLA is the primary source of family and medical leave protections in West Virginia. According to the U.S. Department of Labor:

Coverage:

  • Applies to employers with 50 or more employees within 75-mile radius
  • Provides up to 12 weeks of unpaid, job-protected leave per 12-month period

Employee Eligibility Requirements:

  • Worked for employer for at least 12 months (not necessarily consecutive)
  • Worked at least 1,250 hours during the 12 months before leave
  • Works at location with 50+ employees within 75 miles

Qualifying Reasons:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies related to military service
  • Care for covered military service member with serious injury or illness (up to 26 weeks)

Job Protection:

  • Employee entitled to return to same or equivalent position
  • Benefits must be maintained during leave (employer may require employee to pay employee’s share)

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

West Virginia Parental Leave Act (PLA)

West Virginia has a Parental Leave Act that applies to certain public employees.

Statutory Authority: W. Va. Code § 21-5D
Official Source: https://code.wvlegislature.gov/21-5D/

Coverage:

  • Applies to permanent employees of state government agencies
  • Applies to permanent employees of county boards of education
  • Does NOT apply to private-sector employers

Leave Entitlement:

  • Up to 12 weeks of unpaid leave during any 12-month period
  • Must exhaust all annual and personal leave first
  • Then may take up to 12 weeks of additional unpaid parental leave

Qualifying Purposes:

  • Birth of employee’s child
  • Placement of child for adoption
  • Care for employee’s son, daughter, spouse, parent, or dependent with serious health condition

Note: The PLA provides protections similar to FMLA but applies to a different category of employees. Private-sector employees are not covered by the PLA but may be covered by federal FMLA if eligibility requirements are met.

C. Other Leave Entitlements

West Virginia law provides certain other leave entitlements for employees:

Jury Duty Leave

According to West Virginia law, employers may not discharge or penalize employees for jury service.

General Framework:

  • Employees must be allowed time off for jury duty
  • Employer is not required to pay employees during jury service
  • Employee must provide reasonable notice when summoned
  • Protection from retaliation for serving on jury

Voting Leave

West Virginia does not have a specific statute requiring employers to provide paid time off for voting. However, West Virginia polls are generally open from 6:30 AM to 7:30 PM, which may allow employees to vote outside work hours.

Note: Employers may choose to provide voting leave voluntarily.

Military Leave

Federal USERRA: The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides protections for employees who serve in the military.

General Protections:

  • Job protection for military service
  • Reemployment rights after military service
  • Protection from discrimination based on military service
  • Continuation of health benefits during military service (for up to 24 months)

Source: U.S. Department of Labor – https://www.dol.gov/agencies/vets/programs/userra

Emergency Responder Leave

According to West Virginia law (W. Va. Code § 21-5-5b), employers may not discharge or discipline employees because they take leave to serve as:

  • Volunteer firefighter responding to emergency
  • Emergency medical service attendant responding to emergency

Requirements:

  • Leave must be in response to an emergency
  • Employees may use available paid leave but cannot be required to do so
  • Protection from retaliation

Civil Air Patrol Leave

West Virginia law provides leave protections for members of the Civil Air Patrol when responding to emergencies.

D. Vacation and Paid Time Off (PTO)

No State Requirement

West Virginia law does not require private employers to provide vacation leave or paid time off.

What this means:

  • Employers are free to determine whether to offer vacation/PTO
  • Employers establish their own accrual systems and policies
  • Terms are generally governed by employer policy and employment contracts

Payment Upon Termination

West Virginia law does not require employers to pay out accrued, unused vacation upon termination unless:

  • Company policy specifically requires payout
  • Employment contract requires payout
  • Employer has established a practice of paying out vacation

Important: If an employer’s policy or contract requires payout of accrued vacation, that obligation is enforceable under the Wage Payment and Collection Act.

Recommendation: Employers should have clear, written policies addressing:

  • Whether vacation accrues
  • Whether vacation carries over year-to-year
  • Whether vacation is paid out upon termination
  • Any “use it or lose it” provisions (subject to legal limitations)

Workers' Compensation Overview

Legal Framework

Statutory Authority: W. Va. Code Chapter 23
Administering Agency: West Virginia Offices of the Insurance Commissioner
Official Source: https://www.wvinsurance.gov/workers-compensation

Contact Information:

General Coverage Requirements

According to West Virginia statutes and regulations, workers’ compensation coverage is generally required for most employers in West Virginia.

General Framework:

  • Most employers are required to carry workers’ compensation insurance
  • Coverage may be obtained through private insurance carriers, self-insurance, or assigned risk pool
  • Certain limited exemptions exist

What this typically means:

  • Employers must secure coverage for their employees
  • Coverage protects both employees and employers
  • Failure to maintain coverage can result in penalties

Note: Coverage determinations can be complex and fact-specific. Employers uncertain about their obligations should consult the West Virginia Offices of the Insurance Commissioner or legal counsel.

West Virginia’s Workers’ Compensation System

West Virginia operates a competitive workers’ compensation insurance system.

System Overview:

According to the West Virginia Offices of the Insurance Commissioner:

Coverage Options:

  1. Private Insurance Carriers: 330+ authorized insurance companies offer workers’ compensation policies in West Virginia
  2. Self-Insurance: Available with OIC approval; requires application and audited financial statements
  3. Assigned Risk Pool: Available if unable to obtain coverage from private carriers

Historical Note: Prior to 2006, West Virginia had a state-exclusive system. The state now allows private insurance carriers to provide coverage.

Source: West Virginia Offices of the Insurance Commissioner – https://www.wvinsurance.gov

Exemptions from Coverage

According to West Virginia law, certain categories may be exempt from workers’ compensation requirements.

Exemptions may include:

  • Employers of fewer than five full-time employees in agricultural services
  • Churches as employers
  • Employers engaged in organized professional sports (including jockeys and trainers in thoroughbred horse racing)
  • Employers of domestic services
  • Casual employees (businesses employing less than three employees for less than ten days in a quarter)

Special Status:

  • Sole proprietors, partners, corporate officers, and LLC members are included for coverage but may elect to be exempt

Note: Exemptions are fact-specific. Employers potentially exempt must apply for a letter of exemption by completing the Application for Verification of Statutory Exemption from West Virginia Workers’ Compensation Coverage.

Source: West Virginia Offices of the Insurance Commissioner

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only.

General Legal Standard

Workers’ compensation typically covers injuries that “arise out of and in the course of employment.” Application of this standard to remote workers is fact-dependent and requires analysis of specific circumstances.

Factors That May Be Considered

According to case law and general principles, factors that may be relevant in analyzing remote work injuries include:

  • Whether employee was engaged in work activity at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Whether activity was authorized or expected by employer
  • Whether activity served employer’s interests
  • Whether employer provided or controlled the work space
  • Nature and extent of employer control over remote work environment

⚠️ Important: This list is not exhaustive and no single factor is determinative. Each situation requires complete factual analysis by the West Virginia Offices of the Insurance Commissioner or claims administrator.

Illustrative Scenarios (For General Understanding Only)

The following scenarios are provided for general educational purposes only. They do not constitute coverage determinations or legal advice. Actual coverage depends on complete factual circumstances and official determination by insurance carriers and the West Virginia Offices of the Insurance Commissioner.

Scenario Category: Work-Related Activities in Home Office

Example Situation: Employee trips over computer equipment cables in designated home office while retrieving work documents during scheduled work hours.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in various contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During scheduled work hours
  • Involved work equipment

However, compensability would depend on complete factual analysis including:

  • Whether home office was designated and approved by employer
  • Whether employer knew of or authorized home office setup
  • Specific employment agreement terms
  • Other relevant circumstances

This is not a coverage determination. Actual determination would be made by insurance carrier and West Virginia Offices of the Insurance Commissioner based on all facts.

Example Situation: Employee develops carpal tunnel syndrome from extended computer use performing work duties remotely.

General Observations: Repetitive stress injuries from work activities may potentially be compensable in some circumstances under workers’ compensation law. Determination depends on factors such as:

  • Medical documentation establishing work-relatedness
  • Whether condition arose from employment activities
  • Whether employer required or permitted the work conditions
  • Duration and nature of the work activity
  • Other relevant medical and factual evidence

Consult medical professionals and insurance carrier for actual determinations.

Scenario Category: Personal Activities at Home

Example Situation: Employee injured while preparing personal meal in kitchen during lunch break.

General Observations: Personal comfort activities unrelated to work duties may be less likely to be considered work-related under general principles. However, specific facts matter, including:

  • Whether employee was relieved of all work duties
  • Whether meal preparation was during authorized break
  • Whether kitchen is part of designated work area
  • Any other relevant circumstances

This is general background only. Not a coverage determination.

 

Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by insurance carriers and the West Virginia Offices of the Insurance Commissioner based on complete information. For coverage questions, consult your insurance carrier and the West Virginia Offices of the Insurance Commissioner.

Benefits Generally Available

According to West Virginia workers’ compensation statutes, benefits may include:

Medical Benefits:

  • Treatment for work-related injuries or illnesses
  • Ongoing care costs including rehabilitative services or surgeries
  • Medical equipment and supplies
  • Travel expenses for medical treatment (subject to state travel policy)

Wage Replacement Benefits:

  • Temporary total disability (TTD): Up to two-thirds of pre-injury average weekly earnings
  • TTD generally begins after three consecutive calendar days of inability to work
  • First three days may be compensable if disability exceeds seven consecutive calendar days
  • Permanent partial disability (PPD)
  • Permanent total disability (PTD)

Other Benefits:

  • Vocational rehabilitation services (if available)
  • Death benefits for work-related fatalities
  • Funeral costs assistance

Note: Specific benefit amounts and eligibility depend on injury circumstances, wages, and statutory formulas. Consult insurance carrier or the West Virginia Offices of the Insurance Commissioner for benefit calculations.

Source: W. Va. Code Chapter 23

Reporting and Claim Process

According to West Virginia regulations, the general process typically involves:

For Employees:

1. Report Injury to Employer:

  • Provide written notice within two days of injury date
  • Report should include details of how injury occurred

2. Seek Medical Attention:

  • Obtain treatment from authorized provider
  • Follow medical provider’s instructions

3. Complete Required Forms:

  • Employee completes Section I of Form OIC-WC-1 (Employee’s and Physician’s Report of Occupational Injury or Disease)
  • Provide information about injury, work location, and circumstances

Filing Deadline:

  • Workers’ compensation claim must be filed within six months of injury date
  • For occupational diseases: Within three years from date of diagnosis

For Employers:

1. Report to Insurance Carrier:

  • Report injury within five days of notification
  • Use Form OIC-WC-2 (Employer’s Report of Occupational Injury or Disease)

2. Cooperate with Investigation:

  • Provide requested information to insurance carrier
  • Maintain records of injury and claim

3. Post Required Notices:

  • Display workers’ compensation information posters
  • Inform employees of coverage and rights

⚠️ Note: Deadlines are strictly enforced. Late reporting may affect claim eligibility or result in penalties. When in doubt, report promptly and seek guidance from insurance carrier.

Employer Compliance Verification

The West Virginia Offices of the Insurance Commissioner provides a free online tool for verifying workers’ compensation insurance coverage.

Verification System:

  • Anyone can search by business name or FEIN
  • Results show business name and policy number for covered employers
  • Managed by West Virginia Offices of the Insurance Commissioner

Employer Responsibilities:

  • Maintain current coverage
  • Report location changes to OIC
  • Update contact information with OIC
  • Keep required records

Compliance Resources: https://www.wvinsurance.gov/Employer-Coverage

Best Practices for Remote Work

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing ergonomic equipment or guidance for remote workstations
  • Consider documenting remote work locations and setups
  • Consider developing clear injury reporting procedures
  • Consider safety training for remote workers
  • Consider clear policies on work hours and job duties
  • Maintain communication with insurance carrier about remote work arrangements

For Employees:

  • Consider setting up dedicated, safe work area
  • Consider documenting work location and setup
  • Report injuries promptly to employer
  • Maintain clear work hour boundaries
  • Follow employer safety guidelines
  • Keep records of work schedule and activities

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to:

  1. Insurance carrier for claim filing and benefits
  2. West Virginia Offices of the Insurance Commissioner for coverage requirements and official determinations: (304) 558-3354
  3. Licensed attorney for legal advice on coverage issues
  4. Medical professionals for injury evaluation and treatment

Anti-Discrimination Laws

Overview of Employment Discrimination Protections

West Virginia prohibits employment discrimination through both state and federal laws. The primary state law is the West Virginia Human Rights Act.

West Virginia Human Rights Act

Statutory Authority: W. Va. Code § 5-11-1 et seq.
Administering Agency: West Virginia Human Rights Commission
Official Source: https://hrc.wv.gov

Contact Information:

  • Website: https://hrc.wv.gov
  • Phone: (304) 558-2616 or 1-888-676-5546
  • Filing Office Hours: Monday-Friday, 8:30 AM – 5:00 PM
  • Address: 1321 Plaza East, Room 108-A, Charleston, WV 25301-1400

Protected Categories

According to the West Virginia Human Rights Act, employment discrimination is generally prohibited based on:

  • Race
  • Religion
  • Color
  • National origin
  • Ancestry
  • Sex (including pregnancy)
  • Age (40 and above)
  • Blindness
  • Disability

Note: Sexual orientation and gender identity are not currently protected categories under West Virginia law, though legislative proposals have been introduced. Federal protections may apply (see Federal Laws section below).

Employer Coverage

According to the statute, the West Virginia Human Rights Act generally applies to:

  • The state or any political subdivision
  • Any person employing 12 or more persons within the state for 20 or more calendar weeks in the current or preceding calendar year

What this means:

  • Smaller employers (fewer than 12 employees) may not be covered by state law
  • Federal laws may still apply to smaller employers
  • Coverage calculations can be complex; consult legal counsel

Prohibited Practices

According to the West Virginia Human Rights Act, it is generally an unlawful discriminatory practice for covered employers to:

1. Hiring and Termination:

  • Refuse to hire or discharge any individual based on protected characteristics
  • Discriminate regarding compensation, terms, conditions, or privileges of employment

2. Employment Opportunities:

  • Limit, segregate, or classify employees in ways that deprive opportunities based on protected characteristics
  • Deprive or tend to deprive any individual of employment opportunities

3. Retaliation:

  • Discriminate against individuals who oppose discriminatory practices
  • Retaliate against individuals who file complaints or participate in proceedings

4. Advertising:

  • Print or circulate employment advertisements indicating preference, limitation, or discrimination based on protected characteristics

5. Training Programs:

  • Discriminate in apprentice training programs or other occupational training

Source: W. Va. Code § 5-11-9

West Virginia Pregnant Workers’ Fairness Act

Statutory Authority: W. Va. Code § 5-11B (enacted 2014; also appears as W. Va. Code § 16B-19)
Official Source: https://code.wvlegislature.gov/5-11B/

General Overview

According to the West Virginia Pregnant Workers’ Fairness Act, employers are generally required to provide reasonable accommodations to employees with known limitations related to pregnancy, childbirth, or related medical conditions.

Employer Coverage:

  • Applies to employers with 12 or more employees
  • Applies to state government employers

Unlawful Employment Practices

According to the statute, it is generally unlawful for covered employers to:

1. Fail to Accommodate:

  • Not make reasonable accommodations to known limitations related to pregnancy, childbirth, or related medical conditions
  • Exception: If accommodation would impose undue hardship on business operations

2. Deny Employment Opportunities:

  • Deny employment opportunities based on refusal to make reasonable accommodations for pregnancy-related limitations

3. Force Unwanted Accommodations:

  • Require job applicant or employee to accept an accommodation they choose not to accept

4. Force Leave:

  • Require employee to take leave if another reasonable accommodation can be provided to address pregnancy-related limitations

5. Retaliate:

  • Discriminate against individuals who oppose unlawful practices or participate in proceedings under the Act

Documentation Requirements

According to the statute, employers may require:

  • Written documentation from employee’s health care provider
  • Documentation should specify limitations
  • Documentation should suggest accommodations to address limitations

Reasonable Accommodation Examples

The statute references the definition of “reasonable accommodation” from the Americans with Disabilities Act. Accommodations for pregnant workers may include:

  • More frequent breaks
  • Time off for medical appointments
  • Temporary modification of work duties
  • Acquisition or modification of equipment
  • Modified work schedules
  • Temporary transfer to less strenuous position
  • Provision of seating
  • Temporary relief from lifting requirements

Note: What constitutes “reasonable” depends on specific circumstances and must not impose “undue hardship” on the employer.

Filing a Discrimination Complaint

West Virginia Human Rights Commission Process

Filing Deadline:

  • Complaint must be filed within 365 days of the most recent act of discrimination

How to File:

  • Call, write, or visit West Virginia Human Rights Commission office
  • Phone: (304) 558-2616 or 1-888-676-5546
  • Website: https://hrc.wv.gov

Investigation Process:

  1. Commission investigates complaint
  2. Investigator examines facts and makes recommendation
  3. Finding of “no probable cause” or “probable cause”
  4. If probable cause found, conciliation is attempted
  5. If settlement cannot be reached, public hearing may be held

Remedies May Include:

  • Reinstatement to employment
  • Back pay
  • Other legal or equitable relief
  • Attorney’s fees and costs (in some cases)

Alternative: Individuals may also file civil lawsuits under the West Virginia Human Rights Act seeking damages including emotional distress, punitive damages, and other relief.

Federal Anti-Discrimination Laws

In addition to state law, several federal laws prohibit employment discrimination:

Title VII of the Civil Rights Act of 1964

Prohibits discrimination based on:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy, sexual orientation, and gender identity per recent interpretations)
  • National origin

Employer Coverage: Generally 15 or more employees

Age Discrimination in Employment Act (ADEA)

Prohibits discrimination based on:

  • Age (40 and older)

Employer Coverage: Generally 20 or more employees

Americans with Disabilities Act (ADA)

Prohibits discrimination based on:

  • Disability
  • Requires reasonable accommodations for qualified individuals with disabilities

Employer Coverage: Generally 15 or more employees

Pregnancy Discrimination Act (PDA)

Prohibits discrimination based on:

  • Pregnancy
  • Childbirth
  • Related medical conditions

Note: Amends Title VII; same employer coverage

Federal Pregnant Workers Fairness Act (PWFA)

Effective: June 27, 2023
Administered by: U.S. Equal Employment Opportunity Commission

Requires: Reasonable accommodations for known limitations related to pregnancy, childbirth, or related medical conditions

Employer Coverage: Generally 15 or more employees

Note: Federal PWFA provides similar protections to West Virginia’s 2014 state law but with broader employer coverage. Workers may have claims under both state and federal law.

Equal Pay Act

Requires: Equal pay for equal work regardless of sex

Employer Coverage: Generally all employers covered by FLSA

Genetic Information Nondiscrimination Act (GINA)

Prohibits discrimination based on:

  • Genetic information

Employer Coverage: Generally 15 or more employees

Filing Federal Complaints

U.S. Equal Employment Opportunity Commission (EEOC):

Filing Deadlines:

  • Generally 180 days from discriminatory act (extended to 300 days in states with own enforcement agency like West Virginia)

Application to Remote Workers

Anti-discrimination laws generally apply to remote workers in the same manner as on-site workers. According to general legal principles:

  • Protected characteristics do not change based on work location
  • Discrimination prohibitions apply regardless of where work is performed
  • Accommodation requirements apply to remote workers
  • Retaliation protections extend to remote workers

Specific issues for remote workers may include:

  • Accommodations for remote work setups
  • Ensuring equal opportunities for remote workers
  • Preventing isolation or exclusion of remote workers
  • Maintaining confidentiality of medical information in remote contexts

Employers should consult legal counsel regarding anti-discrimination compliance for remote work arrangements.

Tax Information

State Income Tax

West Virginia Personal Income Tax Rates (2025)

According to the West Virginia State Tax Department, effective January 1, 2025, West Virginia personal income tax rates are:

Income Bracket Tax Rates:

Income Bracket (Single/MFJ) Tax Rate
$0 - $10,000 ($0 - $10,000) 2.22%
$10,001 - $25,000 ($10,001 - $25,000) 2.96%
$25,001 - $40,000 ($25,001 - $40,000) 3.33%
$40,001 - $60,000 ($40,001 - $60,000) 4.44%
Over $60,000 (Over $60,000) 4.82%

Note: These rates represent a reduction from 2024 rates pursuant to legislation enacted in 2024 (SB 2033). The rates apply to income earned on or after January 1, 2025.

Standard Deduction: $2,000 for single filers; $4,000 for married filing jointly

Source: West Virginia State Tax Department – https://tax.wv.gov

Employer Withholding Requirements

According to West Virginia tax law, employers generally must:

  • Withhold state income tax from employee wages
  • Remit withheld taxes by the 15th day of the following month
  • File quarterly returns by the last day of the month after quarter ends
  • Provide W-2 forms to employees annually

Withholding Forms:

  • Form WV/IT-104: Employee’s Withholding Exemption Certificate
  • Employers must use current withholding tables published by West Virginia State Tax Department

Application to Remote Workers

General Principles:

According to tax law principles:

  • Employees generally owe income tax to the state where they physically perform work
  • Employer location is generally not determinative
  • Remote workers working from West Virginia locations generally owe West Virginia income tax on that income

Multi-State Situations:

  • If employee lives in one state but works remotely for employer in another state, complex issues may arise
  • Reciprocal agreements may affect taxation (see below)
  • Consult tax professional for multi-state scenarios

Reciprocal Agreements

West Virginia has reciprocal agreements with the following states:

  • Kentucky
  • Maryland
  • Ohio
  • Pennsylvania
  • Virginia

What this generally means:

  • Residents of reciprocal states working in West Virginia may only need to pay tax to their home state
  • West Virginia residents working in reciprocal states may only need to pay West Virginia tax
  • Form WV/IT-104 may be required to verify residency

Note: Reciprocal agreements have specific requirements and limitations. Consult tax professional for applicability to specific situations.

Source: West Virginia State Tax Department

State Unemployment Insurance Tax

Employer Requirements

According to WorkForce West Virginia, employers generally must:

  • Pay State Unemployment Insurance (SUI) tax
  • Tax is paid entirely by employer (not deducted from employee wages)
  • Register with WorkForce West Virginia

2025 SUI Tax Rates:

  • Experienced Employer Rates: 1.50% to 8.50%
  • New Employer Rate: 2.70% (including 1.00% surtax)
  • Construction Industry New Employer: 6.43%
  • Out-of-State Construction: 8.50% (including 1% surtax)

Taxable Wage Base (2025): $9,500 per employee

Filing Requirements:

  • File quarterly wage and contribution reports
  • Due by last day of month following each quarter
  • Pay unemployment taxes quarterly

Source: WorkForce West Virginia – https://workforcewv.org

Federal Taxes

Federal Income Tax Withholding

Employers must withhold federal income tax according to IRS requirements:

  • Use employee’s Form W-4
  • Follow IRS withholding tables
  • Remit according to employer’s deposit schedule

FICA Taxes (Social Security and Medicare)

Social Security:

  • 6.2% employee portion
  • 6.2% employer portion
  • Wage base limit: $168,600 (2024; verify current year)

Medicare:

  • 1.45% employee portion
  • 1.45% employer portion
  • No wage base limit
  • Additional 0.9% Medicare tax on high earners (employee only)

Federal Unemployment Tax (FUTA)

Rate: 6.0% on first $7,000 of wages
Credit: Up to 5.4% credit for timely state unemployment tax payments
Effective Rate: Generally 0.6% when full credit claimed

Remote Worker Tax Considerations

For Employers

Withholding Complexity:

  • Must withhold for state where employee physically works
  • May need to register in multiple states
  • May need to track where remote employees work
  • Nexus considerations for multi-state employers

Recommendations:

  • Implement systems to track employee work locations
  • Consult tax professional for multi-state withholding
  • Understand state reciprocity agreements
  • Register with appropriate state tax authorities

For Employees

Multi-State Income:

  • May owe tax to multiple states in some situations
  • May need to file multiple state returns
  • Reciprocal agreements may simplify obligations
  • Keep records of where work is performed

Home Office Deductions:

  • Federal home office deduction requirements are strict
  • Employees generally cannot deduct unreimbursed employee expenses (suspended through 2025)
  • Self-employed individuals may qualify for home office deduction

Consult tax professional for specific guidance on multi-state taxation and home office deductions.

Resources for Tax Information

West Virginia State Tax Department:

WorkForce West Virginia (Unemployment Tax):

Internal Revenue Service:

Resources

State Government Agencies

West Virginia Division of Labor

  • Website: https://labor.wv.gov
  • Phone: (304) 558-7890
  • Address: 749 B Building 6, Capitol Complex, Charleston, WV 25305
  • Services: Wage & hour enforcement, minimum wage, child labor, employment verification

West Virginia Offices of the Insurance Commissioner (Workers’ Compensation)

West Virginia Human Rights Commission

  • Website: https://hrc.wv.gov
  • Phone: (304) 558-2616 or 1-888-676-5546
  • Address: 1321 Plaza East, Room 108-A, Charleston, WV 25301-1400

West Virginia State Tax Department

WorkForce West Virginia

  • Website: https://workforcewv.org
  • Phone: (304) 558-2674 or 1-800-252-5627
  • Services: Unemployment insurance, employer tax information

Federal Agencies

U.S. Department of Labor – Wage and Hour Division

U.S. Equal Employment Opportunity Commission (EEOC)

  • Website: https://www.eeoc.gov
  • Phone: 1-800-669-4000
  • Services: Federal anti-discrimination law enforcement

Internal Revenue Service

  • Website: https://www.irs.gov
  • Phone: 1-800-829-4933
  • Services: Federal tax information, employer tax guidance

U.S. Occupational Safety and Health Administration (OSHA)

  • Website: https://www.osha.gov
  • Phone: 1-800-321-6742
  • Services: Workplace safety standards and enforcement

Legal Assistance

West Virginia State Bar

West Virginia Legal Aid

  • Website: https://legalaidwv.org
  • Phone: 1-866-255-4370
  • Services: Free legal assistance for eligible low-income individuals

Additional Resources

West Virginia Legislature

West Virginia Secretary of State

Business4WV (Business One-Stop)

Frequently Asked Questions

General Employment Questions

Q: Is West Virginia an at-will employment state?

A: Yes. According to general West Virginia employment law principles, West Virginia follows the employment-at-will doctrine. This generally means that absent a contract or other exception, either the employer or employee may terminate the employment relationship at any time for any lawful reason or no reason at all. However, exceptions exist (such as discrimination laws, public policy exceptions, and contractual agreements). Consult legal counsel for specific situations.

Q: Does West Virginia require written employment contracts?

A: Generally, no. West Virginia does not require written employment contracts for most employment relationships. However, written contracts may be advisable for clarity and can establish terms that override at-will presumptions. Consult legal counsel for contract questions.

Wage and Hour Questions

Q: What is West Virginia’s minimum wage in 2025?

A: According to the West Virginia Division of Labor, the state minimum wage is $8.75 per hour for employers with six or more employees at one location. Employers with fewer than six employees generally must pay the federal minimum wage of $7.25 per hour (if covered by federal law). Verify current rates with the Division of Labor as rates can change.

Q: Does West Virginia require daily overtime?

A: No. According to West Virginia law, overtime is generally calculated on a weekly basis (after 40 hours per week), not daily. West Virginia does not require overtime pay for work beyond a certain number of hours in a single day.

Q: Are meal breaks required in West Virginia?

A: Yes, for certain employees. According to W. Va. Code § 21-3-10a, employees who work six or more consecutive hours and cannot take necessary breaks or eat while working generally must be provided at least a 20-minute meal break. Specific application depends on job circumstances.

Q: How often must employers pay wages in West Virginia?

A: According to West Virginia law, employers must generally pay employees at least twice monthly (semi-monthly). Final paychecks for terminated or resigning employees must be paid by the next regular payday.

Classification and Worker Status

Q: How do I know if I’m an employee or independent contractor in West Virginia?

A: Classification depends on multiple factors under the West Virginia Employment Law Worker Classification Act (W. Va. Code § 21-5I). The determination involves analysis of written contracts, control factors, and specific criteria. Classification has significant legal and tax implications. This determination should be made with guidance from legal counsel and tax professionals. Do not rely solely on job title or how you prefer to be classified.

Q: Can my employer classify me as an independent contractor to avoid providing benefits?

A: Classification must be based on the actual facts and circumstances of the working relationship, not just the employer’s preference or a label in a contract. Improper classification can result in legal consequences for employers. If you believe you have been misclassified, consult the West Virginia Division of Labor or an employment attorney.

Leave and Benefits

Q: Does West Virginia require paid sick leave?

A: No. West Virginia does not currently require private-sector employers to provide paid sick leave. Employers may choose to provide paid sick leave voluntarily. State government employees have different provisions under applicable rules. Federal FMLA may provide unpaid leave protections for eligible employees.

Q: Am I entitled to maternity or paternity leave in West Virginia?

A: West Virginia does not have state-mandated paid maternity or paternity leave for private-sector employees. However:

  • Federal FMLA may provide up to 12 weeks of unpaid, job-protected leave for eligible employees
  • West Virginia Parental Leave Act provides unpaid leave for certain public employees
  • Employers may voluntarily provide paid parental leave
  • Pregnancy discrimination is prohibited under state and federal law

Consult your employer’s policies and consider consultation with HR or legal counsel for specific guidance.

Workers’ Compensation

Q: Am I covered by workers’ compensation if I work from home?

A: Coverage depends on specific facts and circumstances. Workers’ compensation generally covers injuries that arise out of and in the course of employment. Whether a specific home office injury is covered requires analysis of multiple factors. Report any work-related injury to your employer immediately and consult your employer’s workers’ compensation insurance carrier for coverage determinations.

Q: What should I do if I’m injured while working remotely?

A: If you sustain an injury while performing work duties:

  1. Seek medical attention if needed
  2. Report the injury to your employer immediately (written notice within 2 days)
  3. Document the circumstances of the injury
  4. Follow your employer’s injury reporting procedures
  5. Cooperate with the workers’ compensation claim process

Do not assume an injury is not covered. Report it and let the insurance carrier make coverage determinations.

Discrimination and Harassment

Q: What should I do if I experience discrimination at work?

A: If you believe you have experienced unlawful discrimination:

  1. Document the incidents (dates, witnesses, what occurred)
  2. Report to your employer’s HR department or designated contact (if company has procedures)
  3. Consider filing a complaint with the West Virginia Human Rights Commission within 365 days
  4. Consider filing with the EEOC within 180-300 days
  5. Consult an employment attorney for legal advice

Retaliation for reporting discrimination is prohibited by law.

Q: Does West Virginia law protect against discrimination based on sexual orientation or gender identity?

A: As of December 2025, sexual orientation and gender identity are not expressly protected categories under the West Virginia Human Rights Act, though legislative proposals have been introduced. However:

  • Federal protections may apply under Title VII based on recent court interpretations
  • Some employers have internal policies protecting these categories
  • Consult an employment attorney for current law and specific circumstances

Tax Questions

Q: If I work remotely from West Virginia for an out-of-state employer, where do I pay income tax?

A: Generally, you pay income tax to the state where you physically perform the work. If you work from West Virginia, you generally owe West Virginia income tax on that income. However:

  • Reciprocal agreements may affect taxation
  • Multi-state situations can be complex
  • Your employer should withhold for the state where you work

Consult a tax professional for specific guidance on your situation.

Q: Can I deduct my home office expenses if I work remotely?

A: It depends on your employment status:

  • Employees: Generally cannot deduct unreimbursed employee expenses (suspended through 2025 under federal law)
  • Self-employed: May qualify for home office deduction if strict requirements are met

Home office deduction rules are complex. Consult a tax professional before claiming deductions.

Remote Work Specific

Q: Can my employer require me to work remotely?

A: Generally, yes, absent a contract or other agreement to the contrary. Employers generally have the right to determine where work is performed. However:

  • Changes to work location should be communicated clearly
  • Disability accommodations may be required in some circumstances
  • Specific contractual or collective bargaining agreements may affect this

Consult your employment contract and consider legal consultation if concerned.

Q: Does my employer have to reimburse me for home office expenses?

A: West Virginia does not generally require employers to reimburse employees for remote work expenses such as internet, phone, or office supplies. However:

  • Some employers voluntarily provide reimbursement or equipment
  • Certain expenses may be deductible for self-employed individuals
  • Federal law may prohibit certain deductions from wages if they would bring pay below minimum wage

Check your employer’s policies and consult legal or tax counsel for specific situations.

Q: Can my employer monitor my work computer if I work from home?

A: Generally, employers may monitor employer-provided equipment and work-related communications. However:

  • Employers should have clear policies about monitoring
  • Some communications may have privacy protections
  • Overly intrusive monitoring may raise legal issues
  • Laws vary by jurisdiction

Consult your employer’s policies and consider legal consultation if you have privacy concerns.

Getting Additional Help

Q: Where can I get legal advice about my employment situation?

A: For legal advice on employment matters:

For agency assistance:

  • West Virginia Division of Labor: (304) 558-7890
  • West Virginia Human Rights Commission: (304) 558-2616
  • U.S. Department of Labor: 1-866-487-9243
  • EEOC: 1-800-669-4000

Q: Who do I contact about wage and hour violations?

A: For wage and hour complaints:

  • West Virginia Division of Labor: (304) 558-7890 – https://labor.wv.gov
  • U.S. Department of Labor Wage and Hour Division: 1-866-487-9243
  • Private attorney for legal representation

Others

Virginia
Kentucky
Ohio
Pennsylvania
Maryland

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.