The West Virginia bonus tax calculator at the top of this page uses the supplemental tax rate so employers can easily figure out the net pay (or take-home pay) your employee should take home for wage payments such as bonus pay.
Behind the numbers
Behind the numbers
Updated: July 3, 2025
Does West Virginia tax bonuses?
Yes. Bonuses are considered taxable income and subject to West Virginia’s regular income tax rules. There’s no separate flat rate for supplemental wages.
How to calculate bonus tax in West Virginia
Add the bonus to an employee’s regular wages and apply the standard graduated withholding tables. Employers should follow the same rules used for regular pay periods. If both spouses work, employers may use the state’s “two-earner” adjustment to avoid under-withholding — but this doesn’t change the actual tax rate.
What is the bonus tax rate in West Virginia?
Up to 4.82%, depending on total income. There’s no special rate for bonuses — they’re taxed like regular wages.
How can employers in West Virginia pay bonuses to employees?
Bonuses in West Virginia can be paid via:
- Check
- Direct deposit
- Pay card
How do bonuses work in West Virginia?
Bonuses are included in total taxable wages, reported on Form W-2, and subject to normal federal and state withholding.
Why are bonuses taxed differently than standard pay?
They really aren’t. West Virginia treats bonuses the same as regular wages for withholding purposes.
How much tax is taken out of a bonus in West Virginia?
4.82% state + 22% federal = roughly 26.82%, not including FICA or other deductions. For example, a $5,000 bonus would have about $1,341 withheld for taxes ($1,100 federal + $241 for the state).
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