West Virginia · rules verified
West Virginia Overtime Calculator
West Virginia’s overtime law requires time and a half after 40 hours for employers with six or more employees at one location, and its $8.75 minimum wage has not changed since 2016. Overtime is taxable on the IT-140.
West Virginia workweek
Bonus, shift pay & state options
$1,197.90
50 h worked · 10 h at 1.5×
| Straight-time pay (all hours + bonus) | $1,089.00 |
|---|---|
| Overtime premium at 1.5× | $108.90 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $1,197.90 |
Your no-tax-on-overtime deduction
West Virginia (2026): taxes all overtime — no state deduction.
The six-employee rule
West Virginia’s minimum wage and maximum hours law reaches employers with six or more employees at a single location. Smaller workplaces are covered only where the FLSA applies.
What the Wage and Hour Section enforces
The Division of Labor’s Wage and Hour Section enforces the state wage payment, minimum wage and overtime requirements, along with child labor, meal-break rules, wage bonds and the maximum work schedule for nurses. The Section itself notes that some assigned laws — including the payment of overtime wages — are preempted by federal statute where federal agencies enforce them, so many West Virginia overtime disputes end up with the U.S. Department of Labor. Workers start with a request for assistance to the Section.
A bill that went nowhere
Senate Bill 460, introduced January 16, 2026 to exempt tips and overtime from West Virginia income tax, was referred to the Finance Committee and never moved again. The 2025 IT-140 instructions offer no overtime modification.
Example week
West Virginia’s $21.78 median wage on five 10-hour shifts:
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 10 | 10 | 0 | 0 |
| Tue | 10 | 10 | 0 | 0 |
| Wed | 10 | 10 | 0 | 0 |
| Thu | 10 | 10 | 0 | 0 |
| Fri | 10 | 0 | 10 | 0 |
Minimum wage path
| 2016 | 2018 | 2020 | 2022 | 2024 | Now | Next |
|---|---|---|---|---|---|---|
| 8.75 | 8.75 | 8.75 | 8.75 | 8.75 | 8.75 | — |