Pay Stub Requirements in West Virginia
At a glance
| Governing law and coverage | Wage Payment and Collection Act, W. Va. Code §§ 21-5-1, 21-5-9; implementing W. Va. Code R. tit. 42, ser. 5. Broad employer/employee definitions; properly classified independent contractors excluded. Rule sunsets July 1, 2029 |
|---|---|
| Must provide a statement and when | Itemized earnings statement to each employee on every scheduled payday (W. Va. Code R. § 42-5-7.3). Statute separately requires an itemized deductions statement for each pay period deductions are made (§ 21-5-9(4)) |
| Pay period, employer, and employee identification | No pay-period dates, payment date, employer name/address/phone, employee name/ID, or SSN field stated in § 42-5-7.3 |
| Gross earnings, hours, rates, and pay basis | Hourly rate or salary; number of hours for which paid; overtime rate if applicable; bonus and incentive pay if applicable. No express gross-total, piece-unit, commission, shift, or assignment field (§ 42-5-7.3) |
| Deductions, net pay, allowances, and other required items | Itemized deductions. No express net-pay total, additions, allowances, tips, leave balance, or employer-contribution field (§ 42-5-7.3) |
| Electronic delivery, consent, printing, and storage | Paper or electronic statement; electronic requires direct, immediate, convenient employee access. No express consent, paper opt-out, printing, saving, or post-employment access condition (§ 42-5-7.3) |
| Employee copy access and employer retention | Keep payroll/employment records during employment and at least 5 years from each record's creation. No separate employee/former-employee inspection or copy right, request deadline, or copy charge stated (§ 42-5-5.1) |
| Enforcement, damages, penalties, and deadlines | Division enforces; current/former employee may file an RFA alleging an Act/rule violation, which the Division investigates (§§ 42-5-2.2, 42-5-10.1-.2). No verified statement-specific damages, monetary penalty, fee award, cure, or limitations period |
Requirements one by one
Every scheduled payday requires the rule's earnings fields
W. Va. Code R. § 42-5-7.3 requires an “itemized statement of earnings” on the employer's scheduled payday. It lists the employee's hourly rate of pay or salary, the number of hours for which the employee is being paid, the overtime rate when applicable, bonus and incentive pay when applicable, and itemized deductions.
The list does not expressly require a gross-earnings total, net pay, pay-period dates, employer or employee identification, piece-rate units, tips, allowances, leave balances, or employer contributions. Those common payroll fields should not be presented as West Virginia requirements under this cited rule.
Electronic delivery depends on practical access
The second sentence of § 42-5-7.3 permits either a paper itemized statement or an electronic one. The electronic option is conditioned on the employee having “direct, immediate and convenient electronic access.” The rule does not state an express consent procedure, paper opt-out, or ability-to-print or save test.
Payroll records remain for five years
W. Va. Code R. § 42-5-5.1 requires payroll and employment records throughout employment and for at least five years from the date each record was created. The cited rule does not separately give a current or former employee a right to inspect or obtain historical statement copies, nor does it set a response deadline or copy charge.
The Division investigates statement complaints
Enforcement is vested in the Division of Labor by § 42-5-2.2. Under §§ 42-5-3.4, 42-5-3.16, and 42-5-10.1 to -10.2, a current or former employee may submit a request for assistance alleging any violation of the Act or rule, and the Division investigates whether a violation occurred.
The cited provisions do not supply statement-specific damages, a monetary penalty, attorney's fees, a cure period, or a limitations period. West Virginia's separate unpaid-wage recovery provisions should not be converted into a remedy for a statement-only defect without an unpaid-wage claim.
What trips people up
W. Va. Code § 21-5-9(4), read alone, requires an itemized statement of deductions only for a pay period in which deductions are made. The current implementing rule is broader: § 42-5-7.3 requires the listed earnings statement on every scheduled payday.
Electronic availability is conditional. A portal or other electronic method must give the employee direct, immediate, and convenient access; the rule does not treat electronic form alone as enough.
The implementing rule took effect July 1, 2019 and is scheduled to terminate July 1, 2029 under W. Va. Code R. §§ 42-5-1.4 to -1.5. The statutory deduction- statement command is separate from that regulatory sunset.
Common questions
Is a statement required when no deduction was made?
Yes under the current rule. The statute's deduction-statement clause turns on whether a deduction occurred, but § 42-5-7.3 separately requires the broader earnings statement on every scheduled payday.
May a salaried employee's statement omit hours?
Section 42-5-7.3 lists “the number of hours for which the employee is being paid” alongside hourly rate or salary and states no salaried-employee exception. The rule uses paid hours, which should not be paraphrased as a different worked-hours measure.
Does the electronic statement have to be printable?
The rule expressly requires direct, immediate, and convenient electronic access. It does not separately say the employee must be able to print or save the statement.
Statutes and sources
- W. Va. Code § 21-5-1(b), (m). Employee and employer definitions. Official Division of Labor text (accessed July 14, 2026).
- W. Va. Code § 21-5-9(4). Statutory itemized-deduction-statement duty. Official Division of Labor text (accessed July 14, 2026).
- W. Va. Code R. § 42-5-7.3. Payday fields and paper/electronic delivery. Official Division of Labor rule (accessed July 14, 2026).
- W. Va. Code R. § 42-5-5.1. Five-year payroll and employment record retention. Official Division of Labor rule (accessed July 14, 2026).
- W. Va. Code R. §§ 42-5-2.2, 42-5-3.4, 42-5-3.16, 42-5-10.1 to -10.2. Division enforcement and the request-for-assistance investigation. Official Division of Labor rule (accessed July 14, 2026).
- W. Va. Code R. §§ 42-5-1.4 to -1.5. Effective date and July 1, 2029 sunset. Official Division of Labor rule (accessed July 14, 2026).
Source links
Every statute quoted above, linked, with the date we checked it.
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