West Virginia Deductions From Pay laws & compensation compliance analysis

West Virginia Deductions From Pay: What you need to know

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.).
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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:
• Union or club dues
• Pension plans
• Payroll savings plans
• Credit unions
• Charities
• Hospitalization or medical insurance
Practical tip: Although not expressly required, employers should obtain the employee's written authorization for deductions that are permitted by law.
Deductions may be made for valid wage assignments (WV Code Sec. 21-5-3). Assignments are valid for a period of up to one year from the date of the assignment, provided that the assignment is acknowledged by the employee before a notary public or other officer authorized to take acknowledgments. The assignment must specify the total amount due. An assignment may not exceed one-quarter of the employee's wages. The assignment must also be accepted in writing by the employer and must be revocable by the employee at any time.
Employers must give each employee an itemized statement of deductions from wages for each pay period when deductions are made. The statement must show the amount of the deductions, the authority for each deduction, as well as the rate of pay, overtime rate, bonus, and incentive pay, and the units of time or rate by which wages are calculated (WV Admin. Reg. Sec. 42-5-14).

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