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Bookkeeping and payroll in West Virginia

Bookkeeping and payroll for West Virginia businesses.

Visory provides bookkeeping and payroll services for growing West Virginia businesses, from professional firms and consultancies to nonprofits. A dedicated team you know by name works inside your own QuickBooks or Xero file, with Delphi AI taking the repetitive parts under that team’s oversight, and keeps your books and pay runs to West Virginia’s withholding, sales tax on services, and city service fee rules. One flat monthly fee covers the agreed scope.

  • A dedicated team you know by name
  • West Virginia rules in every pay run and close
  • One flat monthly fee for the agreed scope
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The gold dome of the West Virginia State Capitol in Charleston, seen across the Kanawha River in winter.
Photo: xiquinhosilva, CC BY 4.0, cropped

Who we work with in West Virginia

Growing businesses across West Virginia.

Health care and social assistance is West Virginia’s largest private industry, with about 137,000 jobs, 1.3 times its share of jobs nationally, and coal mining employs about 12,900 people, more than 70 times its national share (BLS Quarterly Census of Employment and Wages, 2025 annual averages). Across the state, private employers averaged about 561,000 jobs in 2025.

  • Services businesses with revenue of roughly $750k to $20m, led by a CEO, president, or founder.
  • Nonprofits with grants, programs, and a board to report to.
  • Franchise networks and payroll-heavy operations, with many sites and many pay runs.

All the industries we work with

West Virginia rules

The West Virginia rules your finance function runs on.

Six rules set by West Virginia, each with the law that sets it and what it does to your month. Your team works to them every pay run and every close.

Withholding leaves the account every month.

Each month’s withholding is paid by the 15th of the next month, and the quarterly return has to agree with those payments, so payroll and the books are reconciled every month, not just each quarter.

Set by W. Va. Code § 11-21-4j (SB 392, 2026); Form IT-100.2A (March 2026)

Senate Bill 392 cut West Virginia income tax rates by 5% for everyone, retroactive to January 1, 2026, and the Tax Division updated its withholding tables. Rates now run from 2.11% on the first $10,000 of taxable income to 4.58% above $60,000, and employers subtract $2,000 a year for each exemption claimed on Form IT-104. Withheld tax is remitted by the 15th of the following month, with quarterly returns due by the end of the month after each quarter.

W. Va. Code § 11-21-4j (SB 392, 2026); Form IT-100.2A (March 2026); 5% rate cut retroactive to January 1, 2026, codified June 12, 2026.

Sources West Virginia Tax Division: Withholding tax forms West Virginia Tax Division: 2026 income tax rate cut West Virginia Tax Division: Form IT-100.2A, percentage method of withholding (March 2026)

The cost lands early in the year.

Contributions stop once an employee’s wages pass $9,500, so for most salaried staff the full cost falls in the first quarter, and a budget that spreads it evenly understates January to March.

Set by W. Va. Code §§ 21A-1A-28 and 21A-5-10

Employers pay unemployment contributions on the first $9,500 of each employee’s wages in a calendar year. An employer’s rate stays at 2.7% until its account has been chargeable with benefits for 36 consecutive months, and experience rates in January 2026 run from 1.50% to 7.50%, before any surcharges. Quarterly reports and payments are due April 30, July 31, October 31, and January 31.

W. Va. Code §§ 21A-1A-28 and 21A-5-10; wage base and rate range in effect as of January 1, 2026.

Sources West Virginia Legislature: W. Va. Code § 21A-1A-28, wages West Virginia Legislature: W. Va. Code § 21A-5-10, experience ratings US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, January 2026 WorkForce West Virginia: Unemployment tax filing and reporting

Headcount at each location decides the floor.

A site with six or more employees pays the state’s $8.75, and staff on the $2.62 cash wage need tips recorded with each pay run to show the minimum was met.

Set by W. Va. Code §§ 21-5C-1 and 21-5C-2

The West Virginia minimum wage is $8.75 an hour, and it follows the federal minimum if that rises to or above the state rate. The state law covers employers with six or more employees at any one location. Tipped employees may be paid a cash wage of $2.62, with tips counting for up to 70% of the minimum, $6.13.

W. Va. Code §§ 21-5C-1 and 21-5C-2; $8.75 an hour after December 31, 2015.

Sources West Virginia Legislature: W. Va. Code § 21-5C-2, minimum wages West Virginia Legislature: W. Va. Code § 21-5C-1, definitions US Department of Labor: Minimum wages for tipped employees by state

Service invoices usually carry sales tax.

Unless the work is a recognized professional service, a business adds 6% or 7% to what it bills, so invoices show the rate for where the service is provided, and the tax collected is held for the monthly return.

Set by W. Va. Code §§ 11-15-3 and 11-15-8

West Virginia taxes the furnishing of all services except professional and personal services, so services are presumed taxable unless an exemption applies; professional services include those of doctors, lawyers, engineers, and architects. The state rate is 6%, and more than 100 municipalities, including Charleston, Huntington, Morgantown, and Wheeling, add 1%, for 7% combined. Returns are due by the 20th of each month, or quarterly at $3,000 a year or less.

W. Va. Code §§ 11-15-3 and 11-15-8; municipal rates as listed by the Tax Division, the latest from July 1, 2026.

Sources West Virginia Legislature: W. Va. Code § 11-15-3, amount of tax West Virginia Legislature: W. Va. Code § 11-15-8, furnishing of services included West Virginia Tax Division: Sales and use tax West Virginia Tax Division: Publication TSD-300, sales and use tax exemptions West Virginia Tax Division: Municipal sales and use tax West Virginia Tax Division: Form CST-200CU instructions, sales and use tax return

Twice a month is the slowest cycle.

Without a special agreement, every employee is paid at least twice a month and within 19 days of the last payday, and a leaver’s pay runs on the next regular payday, so the pay calendar is set around both limits.

Set by W. Va. Code §§ 21-5-3 and 21-5-4

Employers settle with employees at least twice every month, with no more than 19 days between paydays unless a special agreement provides otherwise, and pay the wages due less authorized deductions. When an employee is discharged, quits, or resigns, wages for work done before leaving are due on or before the next regular payday. Wages can be paid by check, direct deposit, payroll card, or money order, as well as in cash.

W. Va. Code §§ 21-5-3 and 21-5-4.

Sources West Virginia Legislature: W. Va. Code § 21-5-3, payment of wages West Virginia Legislature: W. Va. Code § 21-5-4, employees separated from payroll

The deadline is 14 days.

The report is due within two weeks of the hire date, and contractors paid $2,500 or more count as well, so the report is filed the day someone is added to the payroll or the vendor file.

Set by West Virginia New Hire Reporting Center; Form IT-104

Employers report each new hire to the West Virginia New Hire Reporting Center within 14 days of the hire date, online, electronically, by mail, by fax, or through its mobile app. Independent contractors are reported too when payment for their services is $2,500 or more. Employees give their employer Form IT-104, West Virginia’s withholding exemption certificate, to set their state withholding.

West Virginia New Hire Reporting Center; Form IT-104.

Sources West Virginia Tax Division: Form IT-104, employee’s withholding exemption certificate US Office of Child Support Services: State new hire reporting contacts and requirements

Rules last checked October 9, 2026 against the sources at the foot of this page. General information only. It does not take your circumstances into account.

Local rules

Where the rules change across West Virginia.

Your team applies the local rules as well as the West Virginia ones. These are the places where a local tax, a wage rate, or a leave law differs from the rest of the state.

The East Huntington Bridge, a cable-stayed span over the Ohio River at Huntington, on a clear summer day.
Photo: Carol M. Highsmith, Public domain

Huntington

Huntington charges a weekly city service fee on everyone working in the city, withheld by employers, and a city B&O tax.

  • Employers withhold the $5.00 city service fee for each week an employee works within city limits, at a workplace or from home there, whatever the hours worked, and remit it monthly, quarterly, or annually.
  • Businesses file a city business and occupation tax return on gross income each quarter, due 30 days after the quarter ends; the retail and restaurant classification has been waived since September 13, 2021.
  • Huntington levies the 1% municipal sales and use tax, for a combined rate of 7% on taxable goods and services provided in the city.

How it works from anywhere

Can a team outside West Virginia run a West Virginia business?

Yes. Visory’s US leadership team is in New York, and its teams work with businesses across the United States remotely, inside your own accounting file, so nothing about the work depends on where your office is.

Your own file

Your books stay in your own QuickBooks or Xero file. Your team works inside it, so you see the same numbers they do, whenever you look.

A team you know by name

A dedicated team runs the work, led by a Business Performance Partner. You meet them by video call, and you always know who to ask.

West Virginia rules, built in

Visory runs the finance function for growing businesses across the United States, with its US leadership team in New York. Your books stay in your own QuickBooks or Xero file, and your team works inside it with you. Every pay run and every close is checked against the rules on this page.

Business hours, and the platform after them

Your team works 9am to 5pm Eastern Time on business days, all year round, and the Visory platform is open to you around the clock for documents, approvals, and your numbers.

What we run for West Virginia businesses

The whole finance function, actually handled.

Bookkeeping, payroll, accounts payable, and accounts receivable, run end to end by a dedicated team with Delphi AI working under their oversight. Flat monthly fee. No hourly billing.

Bookkeeping

Every transaction coded and reconciled, month-end closed on schedule.

Explore bookkeeping

Payroll

Pay runs prepared, checked, and paid on time, every cycle.

See how payroll runs

Accounts payable

Bills captured, checked against what's already paid, and paid when you say so.

See accounts payable

Accounts receivable

Invoices out on schedule, overdue accounts followed up in your name.

See accounts receivable

Visory Insights

Once a month: what changed, what it means, and what to do next.

See how Insights works

Business Performance Partner

A named partner who walks you through the numbers and the next move.

How your partner works

Visory Insights

What your numbers should show in West Virginia.

Clean books are the start. Every month, Insights turns them into a plain-English report, and a named Business Performance Partner walks your leadership team through what they mean for the year ahead.

Unemployment costs land in the first quarter

At the 2.7% new-employer rate, each employee costs up to $256.50 on the $9,500 wage base, and for anyone paid $38,000 a year or more, all of it falls between January and March. Insights puts that into the cash flow forecast, so the first quarter is not a surprise.

Sales tax on services is held, not earned

A $10,000 invoice for taxable services in Charleston carries $700 of sales tax at the 7% combined rate, held in your account until the return is due by the 20th of the next month. Insights keeps it apart from operating cash, so the cash you plan from is the business’s own.

Huntington’s service fee adds up by headcount

Huntington’s city service fee is $5.00 for each week an employee works there, so a team of 20 working every week of the year means $5,200 withheld and paid over. Insights tracks it with the payroll, so the city returns agree with what was withheld.

Looking for a fractional CFO in West Virginia? Visory has no standalone CFO offer. That work sits inside Visory Insights and your sessions with a Business Performance Partner. See Visory Insights

What customers say

In a customer’s words.

“Visory understands my business deeply and it's evident with the thoughtful questions they ask and changes they propose.”

Rachelle Harper Co-founder and COO, BrandBossHQ

Common questions

Questions West Virginia businesses ask.

Straight answers about bookkeeping and payroll for a West Virginia business, from a team that works remotely.

Does Visory have an office in West Virginia?

Visory’s US leadership team is in New York, and its teams work with growing businesses across the United States remotely, so we support businesses in West Virginia as we do everywhere else. A West Virginia business gets a dedicated team you know by name, who keep the books and run payroll inside your own QuickBooks or Xero file and meet you by video call. Your records stay in your file, which you can open at any time.

What hours does my Visory team work?

Your team works 9am to 5pm Eastern Time on business days, all year round. Outside those hours, the Visory platform is your 24/7 access point, so your financial information is there whenever you need it.

Can a bookkeeper outside my office look after a West Virginia business?

Yes. What matters is that the team knows West Virginia’s rules and works inside your own accounting file. Visory connects to your bank feeds and software, codes and reconciles transactions through the month with Delphi AI working under an expert team, and meets you by video call. Nothing about the work depends on where your office is.

How much does a bookkeeper cost in West Virginia?

Visory charges one flat monthly fee for the scope we agree, with no hourly billing and no timesheets. The fee reflects the services you take, from bookkeeping and payroll to accounts payable, accounts receivable, and Insights, and the volume of work in your business. After a discovery call, you get a clear proposal, so you know the monthly cost before you start.

See how pricing works

Do you work in QuickBooks and Xero?

Yes. Visory works inside the systems you already use: QuickBooks and Xero for the ledger, Gusto and Rippling for pay runs, and Bill, Ramp, and Stripe for payments, along with your bank feeds. Your books stay in your own accounting file, which you own and can open at any time. Any change to your setup is agreed with you first.

Do West Virginia businesses charge sales tax on services?

Usually, yes. West Virginia taxes all services except professional and personal services, so work outside recognized professions, such as those of doctors, lawyers, engineers, and architects, is presumed taxable unless an exemption applies. The rate is 6%, or 7% in municipalities with a local tax. This is general information; the West Virginia Tax Division sets the rules for your business.

Does Huntington charge a fee on employees?

Yes. Huntington’s city service fee is $5.00 for each week an employee works in the city, including from home, and employers withhold it each pay period and remit it monthly, quarterly, or annually. The city also has its own B&O tax, filed quarterly. This is general information; the City of Huntington Finance Division sets the rules.

How often do I have to pay employees in West Virginia?

At least twice a month, with no more than 19 days between paydays, unless a special agreement provides otherwise. Anyone who is discharged, quits, or resigns is paid for work done before leaving by the next regular payday. This is general information; the West Virginia Code sets the rules.

Can you look after staff in more than one state?

Yes. Each state sets its own income tax withholding, unemployment insurance, minimum wage, and leave rules, and employees who live in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia whose only West Virginia income is wages can claim exemption from West Virginia withholding on Form IT-104NR. Visory keeps one set of books and runs payroll with each state’s rules applied, so every state’s cost shows in one monthly report.

Do you offer a fractional CFO in West Virginia?

A fractional CFO advises on numbers someone else produces. Visory runs the books, payroll, and payments, then delivers the insight from the same team: Visory Insights is a plain-English monthly report and a session with a named Business Performance Partner. There is no handover between the doing and the advising, and it comes on one flat monthly fee.

See how Visory Insights works
More questions, longer answers. Every question has its own link. See all common questions

Getting started

Start with clarity, not a contract.

Three steps, in whatever rhythm suits you. Each one is useful on its own.

  1. Two people shake hands across a desk beside a laptop

    Book a discovery call

    An obligation-free conversation about your goals and what you want the numbers to tell you.

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    Get your free financial health check

    A senior member of the Visory team analyzes your financials and shows you where your finance function can improve. It is free, and it is your own numbers.

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  3. Top-down view of hands on a laptop showing the Visory accounts receivable workflow

    Receive a clear proposal

    A clear commercial proposal for the scope we agree, on one flat monthly fee. No hourly billing. You decide whether to go ahead.

    Flat monthly fee

Get started

The best is ahead for your business.

Start with a discovery call. We will listen first, then show you what your own numbers have been trying to tell you.

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Sources (23) · rules last checked October 9, 2026

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