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§ state compliance profile

West Virginia

WV

SUI / SUTA Rate Data — 2026

Source: WorkForce West Virginia

Taxable Wage Base
$9,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
1.50% – 8.50%
Experience-rated range for eligible employers
New Employer Rate
2.70%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
30 days
Days from notice receipt to file a protest with WorkForce West Virginia
§ compliance & regulatory profile

Beyond SUI

Voluntary Contribution Opportunity: West Virginia allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact WorkForce West Virginia for details.
Workers CompStandard NCCI rating jurisdictionOSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
WorkForce West Virginia
Visit Agency →
§ context

About West Virginia SUI Rates

West Virginia employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $9,000of each employee's wages per year. New employers start at a rate of 2.70% before experience rating applies. Once rated, West Virginia SUI rates range from 1.50% to 8.50%.

SUI rates are set annually by WorkForce West Virginiabased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a West Virginia SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.