West Virginia law permits employers to deduct amounts from employees' wages as required or permitted by law or authorized by the employee (WV Code Sec. 21-5-1et seq.).
Deductions required by law include federal, state, and local income tax withholding; Federal Insurance Contribution Act (FICA) tax withholding; and court-ordered garnishments or other deductions. There is additional information on garnishments.
Permissible deductions include payments authorized by the employee for:
• Hospitalization or medical insurance
Failure to return employer-provided property at discharge or resignation. If at the time of discharge or resignation an employee fails to return employer-provided property, the employer may withhold, deduct, or divert an employee’s final wages, in an amount not to exceed the replacement cost to the employer, if:
• The employer-provided property had been provided to the employee in the course of, and for use in, the employer’s business,
• The property has a value of more than $100, and
• The employee had signed a written agreement with the employer contemporaneous with the obtaining of the employer-provided property, or signed and ratified an agreement if property had been provided prior to the effective date of this law, that included an itemization of the employer-provided property, with a specified replacement cost; a clear statement that such items are to be returned immediately upon discharge or resignation; and the employee’s acknowledgement and agreement that should the employee fail to timely return the specified items, the replacement cost of the items may be recovered ...