Employer’s Withholding Tax Tables

TWO EARNERS/TWO OR MORE JOBS 

Married filing jointly, both working/individual earning wages from two jobs

Weekly       .............................................................................. 2

Bi-Weekly    .............................................................................. 5

Semi-monthly .............................................................................. 8

Monthly      .............................................................................. 11

ONE EARNER/ONE JOB

Single, head of household or married with nonemployed spouse

Weekly       .............................................................................. 14

Bi-Weekly    .............................................................................. 17

Semi-monthly .............................................................................. 20

Monthly      .............................................................................. 23

Page 1 of 25 | Form WV IT-100.2B March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD            TWO EARNER/TWO OR MORE JOBS
If the wages are  And the number of withholding allowances claimed is
         But Less 012345678910
At least                                                             or more
         than
                  The amount of income tax to be withheld is: 
40 44 10000000000
44 48 10000000000
48 52 10000000000
52 56 10000000000
56 60 10000000000

60 64 11000000000
64 68 21000000000
68 72 21000000000
72 76 21000000000
76 80 21000000000

80 84 21000000000
84 88 21000000000
88 92 21000000000
92 96 21000000000
96 100 21000000000

100 104 21100000000
104 108 32100000000
108 112 32100000000
112 116 32100000000
116 120 32100000000

120 124 32100000000
124 128 32100000000
128 132 32100000000
132 136 32100000000
136 140 32110000000

140 144 32210000000
144 148 33210000000
148 152 43210000000
152 156 43210000000
156 160 43210000000

160 164 43210000000
164 168 43210000000
168 172 43210000000
172 176 43210000000
176 180 43211000000

180 184 53221000000
184 188 54321000000
188 192 54321000000
192 196 54321000000
196 200 54321000000

Page 2 of 25 | Form WV IT-100.2B                              March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD            TWO EARNER/TWO OR MORE JOBS
If the wages are  And the number of withholding allowances claimed is
         But Less 012345678910
At least                                                             or more
         than
                  The amount of income tax to be withheld is: 
200 205 54321000000
205 210 54321000000
210 215 64321000000
215 220 65322100000
220 225 65332100000

225 230 65432100000
230 235 65432100000
235 240 65432100000
240 245 75432100000
245 250 75432100000

250 255 76432110000
255 260 76532210000
260 265 76533210000
265 270 76543210000
270 275 76543210000

275 280 86543210000
280 285 87543210000
285 290 87543210000
290 295 87643211000
295 300 87653221000

300 305 87654321000
305 310 97654321000
310 315 97654321000
315 320 98654321000
320 325 98754321000

325 330 98764321000
330 335 98764321100
335 340 98765332100
340 345 108765432100
345 350 109765432100

350 355 109865432100
355 360 109865432100
360 365 109875432100
365 370 109876432110
370 375 119876532210

375 380 1110876533210
380 385 1110876543210
385 390 1110976543210
390 395 1110986543210
395 400 1210987543210

Page 3 of 25 | Form WV IT-100.2B                              March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD                  TWO EARNER/TWO OR MORE JOBS
If the wages are  And the number of withholding allowances claimed is
         But Less 012345678910
At least                                                                      or more
         than
                  The amount of income tax to be withheld is: 
400 410 1210987643210
410 420 12111087653321
420 430 12111097654321
430 440 13111098754321
440 450 13121098764321

450 460 141211108765432
460 470 141311109765432
470 480 141312109875432
480 490 151312119876432
490 500 1514121110876543

500 510 1514131110986543
510 520 1614131210987543
520 530 1615131211987643
530 540 16151412111087654
540 550 17151413111098654

550 560 17161413121098754
560 570 17161513121198765
570 580 181615141211108765
580 590 181715141311109865
590 600 191716141312109875

600 610 191816151312119876
610      620      20 18          16 15 14 12                   11    10 9  7  6
620      630      20 18          17 15 14 13                   11    10 9  8  6
630      640      21 19          17 16 14 13                   12    10 9  8  7
640      650      21 19          18 16 15 13                   12    11 9  8  7

650      660      22 20          18 17 15 14                   12    11 10 9  7
660      670      22 20          18 17 16 14                   13    11 10 9  8
670      680      22 21          19 17 16 15                   13    12 10 9  8
680      690      23 21          19 18 16 15                   14    12 11 10 8
690      700      23 22          20 18 17 15                   14    13 11 10 9

700      800      26 24          22 21 19 17                   16    14 13 12 10
800      900      31 29          27 25 23 22                   20    18 17 15 14
900      1000     36 34          32 30 28 26                   25    23 21 19 17
1000     1100     41 39          37 35 33 31                   29    27 26 24 22
1100     1200     46 44          42 40 38 36                   34    32 30 29 27

1200     1300     51 49          47 45 43 41                   39    37 35 33 31
1300     1400     56 54          52 50 48 46                   44    42 41 39 37
1400     1500     61 59          57 55 54 52                   50    48 46 44 42

$1500  and over See Tables for Percentage Method of Withholding

Page 4 of 25 | Form WV IT-100.2B                               March 2023 | West Virginia Tax Division

BI WEEKLY‐   PAYROLL PERIOD                          TWO EARNER/TWO         OR MORE JOBS 
If the wages are  And the number  of   withholding allowances    claimed is 
         But Less    012345678910
At least                                                                                 or more 
             than
                  The amount of   income tax to be   withheld is:   
       80 85 20000000000
       85 90 20000000000
       90 95 20000000000
       95 100 20000000000
    100 105 21000000000

    105 110 31000000000
    110 115 31000000000
    115 120 31000000000
    120 125 31000000000
    125 130 31000000000

    130 135 31000000000
    135 140 31000000000
    140 145 32000000000
    145 150 32000000000
    150 155 42000000000

    155 160 42000000000
    160 165 42000000000
    165 170 42000000000
    170 175 42000000000
    175 180 42100000000

    180 185 42100000000
    185 190 43100000000
    190 195 53100000000
    195 200 53100000000
    200 205 53100000000

    205 210 53100000000
    210 215 53100000000
    215 220 53200000000
    220 225 53200000000
    225 230 54200000000

    230 235 54200000000
    235 240 64200000000
    240 245 64200000000
    245 250 64200000000
    250 255 64210000000

    255 260 64210000000
    260 265 64310000000
    265 270 64310000000
    270 275 65310000000
    275 280 75310000000

Page 5 of 25 | Form WV IT-100.2B                                           March 2023 | West Virginia Tax Division

BI WEEKLY‐   PAYROLL PERIOD                          TWO EARNER/TWO         OR MORE JOBS 
If the wages are  And the number  of   withholding allowances    claimed is 
         But Less    012345678910
At least                                                                                 or more 
             than
                  The amount of   income tax to be   withheld is:   
    280 290 75310000000
    290 300 75320000000
    300 310 75420000000
    310 320 86420000000
    320 330 86420000000

    330 340 86421000000
    340 350 96531000000
    350 360 97531000000
    360 370 97531000000
    370 380 107532000000

    380 390 107542000000
    390 400 108642000000
    400 410 108642000000
    410 420 118643100000
    420 430 119653100000

    430 440 119753100000
    440 450 129753100000
    450 460 1210753200000
    460 470 1210864200000
    470 480 1310864200000

    480 490 1311864210000
    490 500 1311864310000
    500 520 1411975310000
    520 540 14121075320000
    540 560 15131086420000

    560 580 16131186431000
    580 600 16141197531000
    600 620 171412107542000
    620 640 181513108642000
    640 660 181613118643100

    660 680 191614129753100
    680 700 1917151210754200
    700 720 2018151310864200
    720 740 2118161311965310
    740 760 2119161412975310

    760 780 22201715121075420
    780 800 23201815131086420
    800 820 24211816141196531
    820 840 24221917141297531
    840 860 252220171512108642

Page 6 of 25 | Form WV IT-100.2B                                           March 2023 | West Virginia Tax Division

BI WEEKLY‐   PAYROLL PERIOD                             TWO EARNER/TWO          OR MORE JOBS 
If the wages are     And the number  of   withholding allowances    claimed is 
         But Less          012345678910
At least                                                                                       or more 
             than
                     The amount of   income tax to be   withheld is:   
    860 880 262320181513118642
    880 900 262421181614119653
    900 920 272422191714129753
    920          940       28   25        22        20   17         15      12  10  8        6     4
    940          960       29   26        23        20   18         16      13  11  8        6     4

    960          980       29   27        24        21   19         16      14  11  9        7     5
    980       1000         30   27        24        22   19         17      14  12  10       7     5
    1000      1020         31   28        25        22   20         17      15  13  10       8     6
    1020      1040         31   29        26        23   20         18      16  13  11       8     6
    1040      1060         32   29        27        24   21         19      16  14  11       9     7

    1060      1080         33   30        27        25   22         19      17  14  12   10        7
    1080      1100         33   31        28        25   23         20      18  15  13   10        8
    1100      1120         34   31        29        26   23         21      18  16  13   11        8
    1120      1140         35   32        29        27   24         21      19  16  14   11        9
    1140      1160         36   33        30        27   25         22      19  17  15   12        10

    1160      1180         36   34        31        28   25         23      20  18  15   13        10
    1180      1200         37   34        32        29   26         23      21  18  16   13        11
    1200      1220         38   35        32        30   27         24      21  19  16   14        12
    1220      1240         39   36        33        30   28         25      22  19  17   15        12
    1240      1260         40   37        34        31   28         26      23  20  18   15        13

    1260      1280         41   38        34        32   29         26      24  21  18   16        13
    1280      1300         42   39        35        32   30         27      24  21  19   17        14
    1300      1320         43   39        36        33   30         28      25  22  20   17        15
    1320      1420         46   42        39        35   32         30      27  24  22   19        17
    1420      1520         51   47        43        40   36         33      31  28  25   22        20

    1520      1620         55   52        48        44   41         37      34  31  29   26        23
    1620      1720         60   56        53        49   46         42      38  35  32   30        27
    1720      1820         65   61        58        54   50         47      43  39  36   33        30
    1820      1920         70   66        62        59   55         51      48  44  40   37        34
    1920      2020         75   71        67        63   60         56      52  49  45   42        38

    2020      2120         80   76        72        69   65         61      57  54  50   46        43
    2120      2220         85   82        78        74   70         66      62  58  55   51        47
    2220      2320         91   87        83        79   75         71      67  63  59   56        52
    2320      2420         96   92        88        84   80         76      72  68  64   60        57
    2420      2520         101  97        93        89   85         81      77  73  69   65        62

    2520      2620         106  102       98        94   90         86      82  78  74   71        67
    2620      2720         111  107       103       99   95         91      87  84  80   76        72
    2720      2820         116  112       108    104     100        97      93  89  85   81        77
    2820      2920         121  117       113    110     106        102     98  94  90   86        82
    2920      3020         126  122       119    115     111        107     103 99  95   91        87
$3020 and  over See Tables for Percentage Method of Withholding   

Page 7 of 25 | Form WV IT-100.2B                                              March 2023 | West Virginia Tax Division

SEMI‐ MONTHLY PAYROLL      PERIOD                    TWO EARNER/TWO         OR MORE JOBS 
If the wages are  And the number  of   withholding allowances    claimed is 
         But Less 012345678910
At least                                                                                 or more 
             than
                  The amount of   income tax to be   withheld is:   
       85 90 20000000000
       90 95 20000000000
       95 100 20000000000
    100 105 20000000000
    105 110 31000000000

    110 115 31000000000
    115 120 31000000000
    120 125 31000000000
    125 130 31000000000
    130 135 31000000000

    135 140 31000000000
    140 145 31000000000
    145 150 32000000000
    150 155 42000000000
    155 160 42000000000

    160 165 42000000000
    165 170 42000000000
    170 175 42000000000
    175 180 42000000000
    180 185 42000000000

    185 190 42000000000
    190 195 53100000000
    195 200 53100000000
    200 205 53100000000
    205 210 53100000000

    210 215 53100000000
    215 220 53100000000
    220 225 53100000000
    225 230 53100000000
    230 235 54200000000

    235 240 64200000000
    240 245 64200000000
    245 250 64200000000
    250 255 64200000000
    255 260 64200000000

    260 265 64200000000
    265 270 64200000000
    270 275 64210000000
    275 280 75310000000
    280 290 75310000000

Page 8 of 25 | Form WV IT-100.2B                                           March 2023 | West Virginia Tax Division

SEMI‐ MONTHLY PAYROLL      PERIOD                    TWO EARNER/TWO         OR MORE JOBS 
If the wages are  And the number  of   withholding allowances    claimed is 
         But Less 012345678910
At least                                                                                 or more 
             than
                  The amount of   income tax to be   withheld is:   
    290 300 75310000000
    300 310 75310000000
    310 320 75420000000
    320 330 86420000000
    330 340 86420000000

    340 350 86420000000
    350 360 96421000000
    360 370 97531000000
    370 380 97531000000
    380 390 107531000000

    390 400 107531000000
    400 410 108642000000
    410 420 118642000000
    420 430 118642000000
    430 440 119642000000

    440 450 129753100000
    450 460 129753100000
    460 470 1210753100000
    470 480 1210753100000
    480 490 1310864200000

    490 500 1310864200000
    500 510 1311864200000
    510 520 1411864200000
    520 530 1411965310000
    530 540 1412975310000

    540 550 1512975310000
    550 560 15121075310000
    560 570 15131075420000
    570 580 16131086420000
    580 590 16131186420000

    590 600 16141186420000
    600 620 17141197531000
    620 640 17151297531000
    640 660 181513107642000
    660 680 191613118642000

    680 700 191714119643100
    700 720 201715129753100
    720 740 2118151310753100
    740 760 2119161311864200
    760 780 2219171411964200

Page 9 of 25 | Form WV IT-100.2B                                           March 2023 | West Virginia Tax Division

SEMI‐ MONTHLY PAYROLL           PERIOD                  TWO EARNER/TWO         OR MORE JOBS 
If the wages are     And the number  of   withholding allowances    claimed is 
         But Less          012345678910
At least                                                                                      or more 
             than
                     The amount of   income tax to be   withheld is:   
    780 800 2220171512975310
    800 820 23201815131075310
    820 840 24211816131186420
    840 860 25221916141196420
    860 880 25222017141297531

    880 900 262320181512107531
    900 920 272421181613108642
    920 940 272422191614118642
    940 960 282522201714129753
    960          980       29   26        23        20   18         15      12 10  7        5     3

    980       1000         30   27        24        21   18         16      13 10  8        6     4
    1000      1020         30   27        24        21   19         16      14 11  8        6     4
    1020      1040         31   28        25        22   19         17      14 12  9        7     5
    1040      1060         32   29        26        23   20         17      15 12  10       7     5
    1060      1080         32   29        26        23   21         18      15 13  10       8     6

    1080      1100         33   30        27        24   21         19      16 13  11       8     6
    1100      1120         34   31        28        25   22         19      17 14  11       9     7
    1120      1140         34   32        29        26   23         20      17 15  12       9     7
    1140      1160         35   32        29        26   23         21      18 15  13   10        7
    1160      1180         36   33        30        27   24         21      19 16  13   11        8

    1180      1200         37   34        31        28   25         22      19 17  14   11        9
    1200      1220         37   34        31        28   26         23      20 17  15   12        9
    1220      1240         38   35        32        29   26         23      21 18  15   13        10
    1240      1260         39   36        33        30   27         24      21 19  16   13        11
    1260      1280         40   36        34        31   28         25      22 19  17   14        11

    1280      1300         41   37        34        31   28         25      22 20  17   15        12
    1300      1320         42   38        35        32   29         26      23 20  18   15        13
    1320      1340         43   39        36        33   30         27      24 21  18   16        13
    1340      1360         43   40        36        33   30         28      25 22  19   16        14
    1360      1380         44   40        37        34   31         28      25 22  20   17        14

    1380      1480         47   43        39        36   33         30      27 24  22   19        16
    1480      1580         52   48        44        40   37         34      31 28  25   22        19
    1580      1680         57   53        49        45   41         37      34 32  29   26        23
    1680      1780         61   57        54        50   46         42      38 35  32   29        26
    1780      1880         66   62        58        54   50         46      43 39  36   33        30

    1880      1980         71   67        63        59   55         51      47 43  39   36        33
    1980      2080         76   72        68        64   60         56      52 48  44   40        37
    2080      2180         81   77        73        68   65         61      57 53  49   45        41
    2180      2280         86   82        78        74   69         65      61 57  54   50        46
    2280      2380         92   87        83        79   74         70      66 62  58   54        50

    2380      2480         97   92        88        84   80         75      71 67  63   59        55
    2480      2580         102  97        93        89   85         80      76 72  68   64        60
    2580      2680         107  103       98        94   90         86      81 77  73   68        65
$2680 and  over See Tables for Percentage Method of Withholding   

Page 10 of 25 | Form WV IT-100.2B                                             March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD                               TWO EARNER/TWO         OR MORE JOBS 
If the wages are  And the number  of   withholding allowances    claimed is 
         But Less 012345678910
At least                                                                                 or more 
             than
                  The amount of   income tax to be   withheld is:   
    170 180 40000000000
    180 190 40000000000
    190 200 51000000000
    200 210 51000000000
    210 220 51000000000

    220 230 51000000000
    230 240 62000000000
    240 250 62000000000
    250 260 62000000000
    260 270 62000000000

    270 280 63000000000
    280 290 73000000000
    290 300 73000000000
    300 320 73000000000
    320 340 84000000000

    340 360 84000000000
    360 380 95100000000
    380 400 95100000000
    400 420 106200000000
    420 440 106200000000

    440 460 117300000000
    460 480 117300000000
    480 500 128400000000
    500 520 128400000000
    520 540 139510000000

    540 560 139510000000
    560 580 1310620000000
    580 600 1410620000000
    600 620 1410730000000
    620 640 1511730000000

    640 660 1611740000000
    660 680 1612840000000
    680 700 1712841000000
    700 720 1713951000000
    720 740 1813951000000

    740 760 19141062000000
    760 780 19141062000000
    780 800 20151173000000
    800 820 21151173000000
    820 840 21161284000000

Page 11 of 25 | Form WV IT-100.2B                                          March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD                                TWO EARNER/TWO         OR MORE JOBS 
If the wages are   And the number  of   withholding allowances    claimed is 
         But Less  012345678910
At least                                                                                    or more 
             than
                   The amount of   income tax to be   withheld is:   
    840 860 22171284000000
    860 880 22171395100000
    880 900 23181395100000
    900 920 241814106200000
    920 940 241914106200000

    940 960 252015117300000
    960 980 262015117300000
    980       1000     26     21     16          128400000
    1000      1020     27     22     16          128400000
    1020      1040     27     22     17          139510000

    1040      1060     28     23     18          139510000
    1060      1080     29     24     18          13    10620000
    1080      1100     29     24     19          14    10620000
    1100      1140     30     25     20          15    11730000
    1140      1180     32     26     21          16    12840000

    1180      1220     33     28     22          17    13951000
    1220      1260     34     29     24          18    14         1062000
    1260      1300     35     30     25          20    14         1173000
    1300      1340     37     31     26          21    16         1184000
    1340      1380     38     33     27          22    17         1285100

    1380      1420     39     34     29          23    18         1396200
    1420      1460     40     35     30          25    19         14      106300
    1460      1500     42     36     31          26    21         15      117300
    1500      1540     43     38     32          27    22         17      128400
    1540      1580     44     39     34          28    23         18      139510

    1580      1620     46     40     35          30    24         19      14 10  6        2     0
    1620      1660     47     41     36          31    26         20      15 11  7        3     0
    1660      1700     48     43     37          32    27         22      16 12  8        4     0
    1700      1740     50     44     39          33    28         23      18 13  9        5     1
    1740      1780     51     45     40          35    29         24      19 14  10       6     2

    1780      1820     53     47     41          36    31         26      20 15  11       7     3
    1820      1860     54     48     43          37    32         27      22 16  12       8     4
    1860      1900     56     50     44          39    33         28      23 18  13       9     5
    1900      1940     57     51     45          40    35         29      24 19  14   10        6
    1940      1980     58     52     47          41    36         31      25 20  15   11        7

    1980      2020     60     54     48          42    37         32      27 21  16   12        8
    2020      2060     61     55     49          44    38         33      28 23  17   13        9
    2060      2100     63     57     51          45    40         34      29 24  19   14        10
    2100      2140     64     58     52          46    41         36      30 25  20   15        11
    2140      2180     65     60     54          48    42         37      32 26  21   16        12

Page 12 of 25 | Form WV IT-100.2B                                           March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD                                  TWO EARNER/TWO          OR MORE JOBS 
If the wages are     And the number  of   withholding allowances    claimed is 
         But Less          012345678910
At least                                                                                     or more 
             than
                     The amount of   income tax to be   withheld is:   
    2180      2220         67   61        55        49   43         38      33  28  22   17      13
    2220      2260         68   62        56        51   45         39      34  29  24   18      14
    2260      2300         70   64        58        52   46         41      35  30  25   20      14
    2300      2340         71   65        59        53   48         42      37  31  26   21      16
    2340      2380         73   67        61        55   49         43      38  33  27   22      17

    2380      2420         74   68        62        56   50         44      39  34  29   23      18
    2420      2460         75   69        64        58   52         46      40  35  30   25      19
    2460      2500         77   71        65        59   53         47      42  36  31   26      21
    2500      2540         78   72        66        60   55         49      43  38  32   27      22
    2540      2580         80   74        68        62   56         50      44  39  34   28      23

    2580      2620         82   75        69        63   57         52      46  40  35   30      24
    2620      2660         84   77        71        65   59         53      47  41  36   31      26
    2660      2700         86   78        72        66   60         54      48  43  37   32      27
    2700      2740         88   80        73        68   62         56      50  44  39   33      28
    2740      2780         90   82        75        69   63         57      51  45  40   35      29

    2780      2820         92   84        76        70   65         59      53  47  41   36      31
    2820      2860         94   86        78        72   66         60      54  48  43   37      32
    2860      2900         95   88        80        73   67         61      56  50  44   39      33
    2900      2940         97   89        82        75   69         63      57  51  45   40      35
    2940      2980         99   91        83        76   70         64      58  52  47   41      36

    2980      3080         102  95        87        79   73         67      61  55  49   43      38
    3080      3180         107  99        91        84   76         70      64  58  53   47      41
    3180      3280         112  104       96        88   80         74      68  62  56   50      44
    3280      3380         117  109       101       93   85         77      71  66  60   54      48
    3380      3480         121  113       106       98   90         82      75  69  63   57      51

    3480      3580         126  118       110    102     95         87      79  73  67   61      55
    3580      3680         131  123       115    107     99         91      84  76  70   64      58
    3680      3780         136  128       120    112     104        96      88  80  74   68      62
    3780      3880         141  132       125    117     109        101     93  85  77   71      66
    3880      3980         146  137       129    121     113        106     98  90  82   75      69

    3980      4080         151  142       134    126     118        110     102 95  87   79      73
    4080      4180         156  147       139    131     123        115     107 99  91   84      76
    4180      4280         161  153       144    136     128        120     112 104 96   88      80
    4280      4380         166  158       149    141     132        125     117 109 101  93      85
    4380      4480         171  163       154    146     137        129     121 113 106  98      90

    4480      4580         176  168       159    151     142        134     126 118 110  102     95
    4580      4680         182  173       164    156     147        139     131 123 115  107     99
    4680      4780         187  178       170    161     153        144     136 128 120  112     104
    4780      4880         192  183       175    166     158        149     141 132 125  117     109
    4880      4980         197  188       180    171     163        154     146 137 129  121     113

    4980      5080         202  193       185    176     168        159     151 142 134  126     118
    5080      5180         207  199       190    182     173        164     156 147 139  131     123
    5180      5280         212  204       195    187     178        170     161 153 144  136     128
$5280 and  over See Tables for Percentage Method of Withholding   

Page 13 of 25 | Form WV IT-100.2B                                             March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD             ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
40 44 10000000000
44 48 10000000000
48 52 10000000000
52 56 10000000000
56 60 10000000000

60 64 11000000000
64 68 21000000000
68 72 21000000000
72 76 21000000000
76 80 21000000000

80 84 21000000000
84 88 21000000000
88 92 21000000000
92 96 21000000000
96100 21000000000

100104 21100000000
104108 32100000000
108112 32100000000
112116 32100000000
116120 32100000000

120124 32100000000
124128 32100000000
128132 32100000000
132136 32100000000
136140 32110000000

140144 32210000000
144148 33210000000
148152 43210000000
152156 43210000000
156160 43210000000

160164 43210000000
164168 43210000000
168172 43210000000
172176 43210000000
176180 43211000000

180184 43221000000
184188 43321000000
188192 44321000000
192196 54321000000
196200 54321000000

Page 14 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD             ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
200205 54321000000
205210 54321000000
210215 54321000000
215220 54322100000
220225 54332100000

225230 64432100000
230235 65432100000
235240 65432100000
240245 65432100000
245250 65432100000

250255 65432110000
255260 75432210000
260265 76433210000
265270 76443210000
270275 76543210000

275280 76543210000
280285 76543210000
285290 86543210000
290295 86543211000
295300 87543221000

300305 87644321000
305310 87654321000
310315 87654321000
315320 87654321000
320325 97654321000

325330 98654321000
330335 98754321100
335340 98754332100
340345 98764432100
345350 98765432100

350355 108765432100
355360 109765432100
360365 109765432100
365370 109865432110
370375 109875432210

375380 109876433210
380385 119876443210
385390 119876543210
390395 1110876543210
395400 1110976543210

Page 15 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

WEEKLY PAYROLL PERIOD                   ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
400410 1101 986543210
410420 1201 987543321
420430 1211987654321
430440 12111097654321
440450 12111098654321

450460 13121098764332
460470 13121198765432
470480 131211109765432
480490 141311109865432
490500 141312109876443

500510 1413121110876543
510520 1513121110976543
520530 1514131110987543
530540 1614131210987644
540550 16151312111087654

550560 16151412111097654
560570 17151413111098754
570580 17161413121198764
580590 171615131211108765
590600 181615141211109865

600610 181715141311109875
610620 181716141312119876
620630 1917161513121110876
630640 1918161514121110986
640650 1918171514131210987

650660 2018171614131211987
660   670        20 19            17 16 15 13                  12   11 10 9  7
670   680        20 19            18 16 15 14                  12   11 10 9  8
680   690        21 19            18 17 15 14                  13   12 10 9  8
690   700        21 20            18 17 16 14                  13   12 11 9  8

700   800        23 22            20 19 18 16                  15   14 12 11 10
800   900        28 26            24 23 21 20                  19   17 16 14 13
900   1000       32 31            29 27 25 23                  22   21 19 18 17
1000  1100       37 35            33 32 30 28                  26   24 23 22 20
1100  1200       42 40            38 36 35 33                  31   29 27 25 24

1200  1300       47 45            43 41 39 37                  36   34 32 30 28
1300  1400       52 50            48 46 44 42                  40   39 37 35 33
1400  1500       57 55            53 51 49 47                  45   43 41 40 38

$1500  and over See Tables for Percentage Method of Withholding

Page 16 of 25 | Form WV IT-100.2A                              March 2023 | West Virginia Tax Division

BI-WEEKLY PAYROLL PERIOD          ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
80 85 20000000000
85 90 20000000000
90 95 20000000000
95100 20000000000
100105 21000000000

105110 31000000000
110115 31000000000
115120 31000000000
120125 31000000000
125130 31000000000

130135 31000000000
135140 31000000000
140145 32000000000
145150 32000000000
150155 42000000000

155160 42000000000
160165 42000000000
165170 42000000000
170175 42000000000
175180 42100000000

180185 42100000000
185190 43100000000
190195 53100000000
195200 53100000000
200205 53100000000

205210 53100000000
210215 53100000000
215220 53200000000
220225 53200000000
225230 54200000000

230235 54200000000
235240 64200000000
240245 64200000000
245250 64200000000
250255 64210000000

255260 64210000000
260265 64310000000
265270 64310000000
270275 65310000000
275280 75310000000

Page 17 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

BI-WEEKLY PAYROLL PERIOD          ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
280290 75310000000
290300 75320000000
300310 75420000000
310320 76420000000
320330 86420000000

330340 86421000000
340350 86531000000
350360 87531000000
360370 97531000000
370380 97532000000

380390 97542000000
390400 98642000000
400410 108642000000
410420 108643100000
420430 108653100000

430440 118753100000
440450 119753100000
450460 119753200000
460470 129764200000
470480 1210864200000

480490 1210864210000
490500 1310864310000
500520 1311875310000
520540 1411975320000
540560 1412986420000

560580 15121086431000
580600 16131187531000
600620 16141197542000
620640 171412108642000
640660 171513108643100

660680 181613119753100
680700 191614119754200
700720 1917141210864200
720740 2018151310865310
740760 2118161311975310

760780 2119161412975420
780800 22191715121086420
800820 22201815131086531
820840 23211816131197531
840860 24211916141297642

Page 18 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

BI-WEEKLY PAYROLL PERIOD                  ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
860880 242220171512108642
880900 252320181513108653
900920 262321181614119753
920940 262421191714129764
940960 2724222017151210864

960980 2825232018151311875
980   1000       28  26           23  21  18  16               14   11975
1000  1020       29  26           24  22  19  17               14   12976
1020  1040       30  27           25  22  20  17               15   12 10 8  6
1040  1060       30  28           25  23  20  18               15   13 11 8  7

1060  1080       31  28           26  23  21  19               16   14 11 9  7
1080  1100       32  29           26  24  22  19               17   14 12 9  8
1100  1120       32  30           27  25  22  20               17   15 13 10 8
1120  1140       33  30           28  25  23  20               18   16 13 11 9
1140  1160       34  31           28  26  23  21               19   16 14 11 9

1160  1180       35  32           29  27  24  22               19   17 14 12 10
1180  1200       35  33           30  27  25  22               20   17 15 13 10
1200  1220       36  33           31  28  25  23               21   18 16 13 11
1220  1240       37  34           31  29  26  24               21   19 16 14 11
1240  1260       37  35           32  29  27  24               22   19 17 15 12

1260  1280       38  35           33  30  27  25               22   20 18 15 13
1280  1300       39  36           33  31  28  25               23   21 18 16 13
1300  1320       40  37           34  31  29  26               24   21 19 16 14
1320  1420       42  39           36  34  31  28               26   23 21 18 16
1420  1520       45  43           40  37  34  32               29   26 24 21 19

1520  1620       49  46           43  41  38  35               32   30 27 25 22
1620  1720       54  50           47  44  41  39               36   33 31 28 25
1720  1820       59  55           51  48  45  42               40   37 34 31 29
1820  1920       63  60           56  52  49  46               43   40 38 35 32
1920  2020       68  64           61  57  54  50               47   44 41 38 36

2020  2120       73  69           65  62  58  55               51   47 45 42 39
2120  2220       77  74           70  67  63  59               56   52 48 46 43
2220  2320       82  79           75  71  68  64               60   57 53 50 46
2320  2420       87  83           80  76  72  69               65   62 58 54 51
2420  2520       92  88           84  81  77  73               70   66 63 59 55

2520  2620       97  93           90  86  82  78               75   71 67 64 60
2620  2720       103 99           95  91  87  83               79   76 72 68 65
2720  2820       108 104          100 96  92  88               84   80 77 73 69
2820  2920       113 109          105 101 97  93               89   85 81 78 74
2920  3020       118 114          110 106 102 98               94   90 86 83 79
$3020  and over See Tables for Percentage Method of Withholding

Page 19 of 25 | Form WV IT-100.2A                              March 2023 | West Virginia Tax Division

SEMI-MONTHLY PAYROLL PERIOD       ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
85 90 20000000000
90 95 20000000000
95100 20000000000
100105 20000000000
105110 31000000000

110115 31000000000
115120 31000000000
120125 31000000000
125130 31000000000
130135 31000000000

135140 31000000000
140145 31000000000
145150 32000000000
150155 42000000000
155160 42000000000

160165 42000000000
165170 42000000000
170175 42000000000
175180 42000000000
180185 42000000000

185190 42000000000
190195 53100000000
195200 53100000000
200205 53100000000
205210 53100000000

210215 53100000000
215220 53100000000
220225 53100000000
225230 53100000000
230235 54200000000

235240 64200000000
240245 64200000000
245250 64200000000
250255 64200000000
255260 64200000000

260265 64200000000
265270 64200000000
270275 64210000000
275280 75310000000
280290 75310000000

290300 75310000000
300310 75310000000
310320 75420000000
320330 86420000000
330340 86420000000

Page 20 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

SEMI-MONTHLY PAYROLL PERIOD       ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
340350 86420000000
350360 86421000000
360370 97531000000
370380 97531000000
380390 97531000000

390400 97531000000
400410 108642000000
410420 108642000000
420430 108642000000
430440 108642000000

440450 119753100000
450460 119753100000
460470 119753100000
470480 129753100000
480490 129864200000

490500 1210864200000
500510 1310864200000
510520 1310864200000
520530 1311865310000
530540 1411975310000

540550 1411975310000
550560 1412975310000
560570 1512975420000
570580 15121086420000
580590 15131086420000

590600 15131086420000
600620 16131187531000
620640 17141197531000
640660 17151297642000
660680 181513108642000

680700 181613118643100
700720 191614119753100
720740 201714129753100
740760 2018151210864200
760780 2118161310864200

780800 2219161411975310
800820 2220171412975310
820840 23201815121086420
840860 23211816131086420
860880 24211916141197531

Page 21 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

SEMI-MONTHLY PAYROLL PERIOD             ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
880900 252219171421 97531
900920 25232017151201 8642
920940 26232118151301 8642
940960 272421191614119753
960980 272522191714129753

980   1000       28 25            23 20 17 15                  12   10864
1000  1020       29 26            23 21 18 15                  13   10864
1020  1040       29 27            24 21 19 16                  13   11975
1040  1060       30 27            25 22 19 17                  14   11975
1060  1080       31 28            25 23 20 17                  15   12 10 8  6

1080  1100       31 28            26 23 21 18                  15   13 10 8  6
1100  1120       32 29            26 24 21 19                  16   13 11 8  7
1120  1140       33 30            27 24 22 19                  17   14 11 9  7
1140  1160       33 30            28 25 22 20                  17   15 12 9  7
1160  1180       34 31            28 26 23 20                  18   15 13 10 8

1180  1200       35 32            29 26 24 21                  18   16 13 11 8
1200  1220       35 33            30 27 24 22                  19   16 14 11 9
1220  1240       36 33            30 28 25 22                  20   17 14 12 9
1240  1260       37 34            31 28 26 23                  20   18 15 12 10
1260  1280       38 35            32 29 26 24                  21   18 16 13 10

1280  1300       38 35            32 29 27 24                  22   19 16 14 11
1300  1320       39 36            33 30 27 25                  22   20 17 14 12
1320  1340       40 37            34 31 28 25                  23   20 18 15 12
1340  1360       40 37            35 32 29 26                  23   21 18 16 13
1360  1380       41 38            35 32 29 27                  24   21 19 16 14

1380  1480       43 40            37 34 31 29                  26   23 21 18 16
1480  1580       47 44            41 38 35 32                  29   27 24 21 19
1580  1680       50 47            44 41 39 36                  33   30 27 24 22
1680  1780       55 51            48 45 42 39                  36   33 30 28 25
1780  1880       59 55            52 49 46 43                  40   37 34 31 28

1880  1980       64 60            56 52 49 46                  43   40 37 34 31
1980  2080       69 65            61 57 53 50                  47   44 41 38 35
2080  2180       74 70            66 62 58 54                  50   47 44 41 39
2180  2280       78 74            70 66 62 59                  55   51 48 45 42
2280  2380       83 79            75 71 67 63                  59   55 52 49 46

2380  2480       88 84            80 76 72 68                  64   60 56 52 49
2480  2580       93 88            85 81 77 73                  69   65 61 57 53
2580  2680       98 93            89 85 81 77                  74   70 66 62 58

$2680  and over See Tables for Percentage Method of Withholding

Page 22 of 25 | Form WV IT-100.2A                              March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD            ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
170180 40000000000
180190 40000000000
190200 51000000000
200210 51000000000
210220 51000000000

220230 51000000000
230240 62000000000
240250 62000000000
250260 62000000000
260270 62000000000

270280 63000000000
280290 73000000000
290300 73000000000
300320 73000000000
320340 84000000000

340360 84000000000
360380 95100000000
380400 95100000000
400420 106200000000
420440 106200000000

440460 117300000000
460480 117300000000
480500 128400000000
500520 128400000000
520540 139510000000

540560 139510000000
560580 1310620000000
580600 1410620000000
600620 1410730000000
620640 1511730000000

640660 1511740000000
660680 1612840000000
680700 1612841000000
700720 1713951000000
720740 1713951000000

740760 18141062000000
760780 18141062000000
780800 19151173000000
800820 19151173000000
820840 20161284000000

840860 20161284000000
860880 21171395100000
880900 21171395100000
900920 221814106200000
920940 231814106200000

Page 23 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD                  ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
940960 231815117300000
960980 241915117300000
980   1000       25 19            15 128400000
1000  1020       25 20            16 128400000
1020  1040       26 21            16 139510000

1040  1060       26 21            17 139510000
1060  1080       27 22            17 13 10620000
1080  1100       28 23            18 14 10620000
1100  1140       29 23            19 15 11730000
1140  1180       30 25            20 16 12840000

1180  1220       31 26            21 17 13951000
1220  1260       32 27            22 17 14 1062000
1260  1300       34 28            23 18 14 1173000
1300  1340       35 30            25 19 15 1184000
1340  1380       36 31            26 21 16 1285100

1380  1420       38 32            27 22 17 1396200
1420  1460       39 34            28 23 18 14                106300
1460  1500       40 35            30 24 19 15                117300
1500  1540       41 36            31 26 20 16                128400
1540  1580       43 37            32 27 22 17                139510

1580  1620       44 39            33 28 23 18                14     10620
1620  1660       45 40            35 29 24 19                15     11730
1660  1700       46 41            36 31 25 20                16     12840
1700  1740       48 42            37 32 27 21                17     13951
1740  1780       49 44            38 33 28 23                18     14 10 6  2

1780  1820       50 45            40 34 29 24                19     15 11 7  3
1820  1860       51 46            41 36 30 25                20     16 12 8  4
1860  1900       53 47            42 37 32 26                21     17 13 9  5
1900  1940       54 49            43 38 33 28                22     18 14 10 6
1940  1980       55 50            45 39 34 29                24     19 15 11 7

1980  2020       56 51            46 41 35 30                25     20 16 12 8
2020  2060       58 52            47 42 37 31                26     21 17 13 9
2060  2100       59 54            48 43 38 33                27     22 18 14 10
2100  2140       60 55            50 44 39 34                29     23 19 15 11
2140  2180       62 56            51 46 40 35                30     25 20 16 12

2180  2220       63 57            52 47 42 36                31     26 21 17 13
2220  2260       65 59            53 48 43 38                32     27 22 17 14
2260  2300       66 60            55 49 44 39                34     28 23 18 14
2300  2340       67 62            56 51 46 40                35     30 24 19 15
2340  2380       69 63            57 52 47 42                36     31 26 21 16

2380  2420       70 64            59 53 48 43                38     32 27 22 17
2420  2460       72 66            60 55 49 44                39     34 28 23 18
2460  2500       73 67            61 56 51 45                40     35 30 24 19
2500  2540       74 69            63 57 52 47                41     36 31 26 20
2540  2580       76 70            64 58 53 48                43     37 32 27 22

Page 24 of 25 | Form WV IT-100.2A                            March 2023 | West Virginia Tax Division

MONTHLY PAYROLL PERIOD                    ONE EARNER/ONE JOB
If the wages are And the number of withholding allowances claimed is
At    But Less   012345678910or more
least than       The amount of income tax to be withheld is: 
2580  2620       77  71           66  60  54  49               44   39  33  28  23
2620  2660       79  73           67  61  56  50               45   40  35  29  24
2660  2700       80  74           68  62  57  52               46   41  36  31  25
2700  2740       82  76           70  64  58  53               48   42  37  32  27
2740  2780       83  77           71  65  59  54               49   44  38  33  28

2780  2820       84  79           73  67  61  55               50   45  40  34  29
2820  2860       86  80           74  68  62  57               51   46  41  36  30
2860  2900       87  81           75  70  64  58               53   47  42  37  32
2900  2940       89  83           77  71  65  59               54   49  43  38  33
2940  2980       90  84           78  72  66  61               55   50  45  39  34

2980  3080       93  87           81  75  69  63               57   52  47  42  36
3080  3180       96  90           84  78  72  67               61   55  50  45  40
3180  3280       100 94           88  82  76  70               64   58  53  48  43
3280  3380       103 97           91  85  80  74               68   62  56  51  46
3380  3480       108 101          95  89  83  77               71   65  60  54  49

3480  3580       113 105          98  93  87  81               75   69  63  57  52
3580  3680       117 109          102 96  90  84               78   72  67  61  55
3680  3780       122 114          106 100 94  88               82   76  70  64  58
3780  3880       127 119          111 103 97  91               85   80  74  68  62
3880  3980       131 124          116 108 101 95               89   83  77  71  65

3980  4080       136 128          120 113 105 98               93   87  81  75  69
4080  4180       141 133          125 117 109 102              96   90  84  78  72
4180  4280       146 138          130 122 114 106              100  94  88  82  76
4280  4380       150 142          135 127 119 111              103  97  91  85  80
4380  4480       155 147          139 131 124 116              108  101 95  89  83

4480  4580       160 152          144 136 128 120              113  105 98  93  87
4580  4680       164 157          149 141 133 125              117  109 102 96  90
4680  4780       169 161          153 146 138 130              122  114 106 100 94
4780  4880       174 166          158 150 142 135              127  119 111 103 97
4880  4980       179 171          163 155 147 139              131  124 116 108 101

4980  5080       184 176          168 160 152 144              136  128 120 113 105
5080  5180       189 180          172 164 157 149              141  133 125 117 109
5180  5280       194 185          177 169 161 153              146  138 130 122 114

$5280  and over See Tables for Percentage Method of Withholding

Page 25 of 25 | Form WV IT-100.2A                              March 2023 | West Virginia Tax Division