Employee Cost: West Virginia vs Wyoming (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

West Virginia saves $28/employee/year

$65,685 in West Virginia vs $65,713 in Wyoming

West Virginia

$65,685

1.09x salary

Wyoming

$65,713

1.1x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component WV WY Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $225 $331 -$106
Workers' Compensation $828 $750 +$78
Total Employer Cost $65,685 $65,713 -$28

Tax Rate Comparison

Rate West Virginia Wyoming
SUTA Rate Range 0.15% – 8.5% 0.08% – 8.78%
SUTA Typical Rate 2.5% 1.07%
SUTA Wage Base $9,000 $30,900
Workers' Comp Rate 1.38% 1.25%
State Income Tax Yes No

What This Means for Employers

For a business hiring at a $60,000 salary, choosing West Virginia over Wyoming saves $28 per employee per year in employer-side payroll costs alone. For a team of 10, that's $276 annually.

The biggest difference comes from SUTA (state unemployment tax) — West Virginia charges 2.5% vs Wyoming's 1.07%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary WV Total WY Total Difference
$30,000 $32,976 $33,033 -$57
$40,000 $43,879 $43,933 -$54
$50,000 $54,782 $54,823 -$41
$60,000 $65,685 $65,713 -$28
$75,000 $82,040 $82,048 -$8
$100,000 $109,297 $109,273 +$24
$125,000 $136,555 $136,498 +$57
$150,000 $163,812 $163,723 +$89

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of WV.

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