All states · Updated for 2026
How to pay a nanny in West Virginia
Everything a West Virginia family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- West Virginia unemployment tax: register with WorkForce West Virginia, Unemployment Compensation Division after domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter (futa-standard threshold; not confirmed on a workforce wv page); new employers pay 2.70% on the first $9,500.00 of wages; file Quarterly Wage and Contribution Report (online) quarterly.
- West Virginia income tax: withholding is voluntary for household employers (form WV/IT-104).
- New hire report: within 14 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Employers of employees in domestic services are not required to carry workers' compensation but may elect to (W. Va. Code § 23-2-1(b)).
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and WV/IT-104.
- File the West Virginia new-hire report within 14 days at the state site.
- Register with WorkForce West Virginia, Unemployment Compensation Division once you cross domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter (futa-standard threshold; not confirmed on a workforce wv page) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file Quarterly Wage and Contribution Report (online). Quarterly reports and payments due Apr 30, Jul 31, Oct 31, Jan 31 (official). The $9,500 wage base and 2.7% new-employer rate come from payroll/tax-news summaries, not a 2026 WorkForce WV publication — WorkForce WV assigns the rate on your initial statement; enter it from that notice. SB 1053 (effective July 1, 2026) adds a temporary automation fee offset by a rate credit for experience-rated employers.
- January: W-2 to your nanny, W-2/W-3 to the SSA, IT-103 Year End Reconciliation with W-2s to the state. April: Schedule H with your 1040.
Run your numbers
Use the free West Virginia nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in West Virginia?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. West Virginia unemployment tax applies after domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter (futa-standard threshold; not confirmed on a workforce wv page).
Do I withhold West Virginia income tax from my nanny?
West Virginia does not require household employers to withhold state income tax; you can withhold voluntarily using WV/IT-104 if your nanny asks.
What forms do I file in West Virginia?
Quarterly Wage and Contribution Report (online) quarterly with WorkForce West Virginia, Unemployment Compensation Division, IT-103 Year End Reconciliation with W-2s annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in West Virginia?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in West Virginia. West Virginia's $8.75 minimum wage and state overtime law apply only to employers with six or more employees at one location (W. Va. Code § 21-5C-1), so household employers follow the federal $7.25 minimum and FLSA overtime (live-in domestic workers exempt from overtime).
What is the minimum wage for a nanny in West Virginia?
$7.25 per hour in 2026.
Pay your West Virginia nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Quarterly Wage and Contribution Report (online) pre-filled. 14-day free trial, no card needed.
Start free trialSources: West Virginia Tax Division — Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026; two-earner and optional one-earner tables; $2,000 per exemption); West Virginia Tax Division — Withholding help and general information (IT-100.2A/2B, filing frequencies, annual filing for certain domestic and household employers, IT-103 due January 31); USDA NFC bulletin — West Virginia state income tax withholding effective Pay Period 14, 2026 (confirms IT-100.2A annual tables and IT-104); WorkForce West Virginia — Unemployment tax quarterly reporting (Wage and Contribution Report due Apr 30, Jul 31, Oct 31, Jan 31); EY Tax News — 2026 state unemployment insurance taxable wage bases (WV $9,500) — SECONDARY; W. Va. Code § 23-2-1(b) — employers of employees in domestic services are not required to carry workers' compensation; W. Va. Code § 21-5C-1 and § 21-5C-2 — minimum wage law applies to employers of six or more employees at one location; $8.75 state rate; West Virginia New Hire Reporting Center (Bureau for Child Support Enforcement). Rules for 2026 are provisional. General information, not tax or legal advice.