Overtime Pay Calculator — West Virginia (2026)
Overtime in West Virginia starts with the federal FLSA floor: 1.5× your regular rate for every hour beyond 40 in a workweek. Some states add daily overtime or double-time rules on top. This calculator shows gross overtime pay and what survives federal, FICA and West Virginia taxation in 2026. West Virginia uses a progressive income tax with 5 brackets running from 2.36% up to 5.12%, applied after a state standard deduction of $0.
West Virginia Overtime Pay Calculator
Your base pay per hour.
Hours beyond 40 in the workweek.
Overtime rules that apply in West Virginia
West Virginia follows the federal weekly standard: overtime is owed after 40 hours in a workweek, with no general daily overtime requirement.
The "regular rate" is not just your base hourly wage — non-discretionary bonuses, shift differentials and commissions must be folded in before multiplying by 1.5, which raises the true overtime rate for many coal workers around Charleston.
Is overtime taxed more in West Virginia?
No — overtime is ordinary wages. It can feel over-taxed because per-period withholding tables annualize a big check as if every week looked like that, temporarily withholding at a higher rate that you recover at filing.
The West Virginia layer applies to overtime exactly as to base pay, at rates up to 5.12%.
Exempt vs non-exempt in West Virginia
Salaried does not mean exempt. To be exempt from overtime a worker must clear both a salary threshold and a duties test; misclassification is one of the most common wage claims filed in West Virginia.
Cost of living in West Virginia sits 13% below the national average (index 87), median household income is $55,217, and a one-bedroom apartment in Charleston rents for roughly $950 a month.
Local and payroll taxes West Virginia adds on top
Several West Virginia cities charge a flat weekly city service fee withheld from pay. That deduction sits outside the federal and state income tax lines, so build it into your own budget on top of the numbers above.
West Virginia has no separate city or county income tax, so the state figure above is the full sub-federal income tax you pay.
Overtime hours carry exactly the same local withholding as regular West Virginia hours; the extra pay is taxed at your marginal rates, not at a special penalty rate, even though the deduction line looks bigger.
Working across a state line from West Virginia
West Virginia holds income-tax reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you commute between them, your wages are taxed only by your state of residence — file the exemption certificate with your employer so the wrong state is not withheld from every paycheck.
Remote and hybrid work complicates this further: most states tax income where the work is physically performed, so a Charleston resident spending part of the year at a client site in Virginia may owe a nonresident return there. Keep a day-count log if you split time between states.
The rest of your West Virginia tax bill
West Virginia charges a 6% state sales tax, homeowners pay an average effective property tax of 0.57% of market value, and the minimum wage in force during 2026 is $8.75 an hour.
Municipal sales taxes of 1% apply in many cities.
Income tax is only one part of a state's take. West Virginia recovers revenue through sales and property tax as well, which is why headline income tax rates alone are a poor guide to how far a salary really goes. West Virginia has fully phased out tax on Social Security and exempts $2,000 of public pension income.
West Virginia vs Virginia on the same salary
On a $75,000 salary, a single filer keeps about $58,641 a year in West Virginia against roughly $58,026 in Virginia — a difference of $615, or $51 a month.
Effective combined rates are 21.8% in West Virginia and 22.6% in Virginia. Set that gap against living costs: index 87 here versus 102 there, with property tax at 0.57% and 0.87% respectively.
West Virginia income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.36% |
| $10,000 – $25,000 | 3.15% |
| $25,000 – $40,000 | 3.54% |
| $40,000 – $60,000 | 4.72% |
| $60,000 and up | 5.12% |