function calculatePayroll() {
// Get input values
var grossPayInput = parseFloat(document.getElementById('grossPay').value);
var payFrequency = parseInt(document.getElementById('payFrequency').value);
var federalFilingStatus = document.getElementById('federalFilingStatus').value;
var federalAllowances = parseInt(document.getElementById('federalAllowances').value);
var wvFilingStatus = document.getElementById('wvFilingStatus').value;
var wvAllowances = parseInt(document.getElementById('wvAllowances').value);
var preTaxDeductionsInput = parseFloat(document.getElementById('preTaxDeductions').value);
var otherDeductionsInput = parseFloat(document.getElementById('otherDeductions').value);
// Validate inputs
if (isNaN(grossPayInput) || grossPayInput < 0) {
alert("Please enter a valid Gross Pay.");
return;
}
if (isNaN(federalAllowances) || federalAllowances < 0) {
alert("Please enter a valid number for Federal Allowances.");
return;
}
if (isNaN(wvAllowances) || wvAllowances < 0) {
alert("Please enter a valid number for WV Allowances.");
return;
}
if (isNaN(preTaxDeductionsInput) || preTaxDeductionsInput < 0) {
alert("Please enter a valid amount for Pre-tax Deductions.");
return;
}
if (isNaN(otherDeductionsInput) || otherDeductionsInput < 0) {
alert("Please enter a valid amount for Other Post-tax Deductions.");
return;
}
var periodsPerYear = payFrequency;
// Annualize values for tax calculations
var annualGrossPay = grossPayInput * periodsPerYear;
var annualPreTaxDeductions = preTaxDeductionsInput * periodsPerYear;
// — FICA Taxes (Social Security & Medicare) —
var socialSecurityLimit = 168600; // 2024 Social Security wage base limit
var socialSecurityRate = 0.062;
var medicareRate = 0.0145;
var ssTaxable = Math.min(annualGrossPay, socialSecurityLimit);
var annualSSTax = ssTaxable * socialSecurityRate;
var annualMedicareTax = annualGrossPay * medicareRate;
var annualFicaTax = annualSSTax + annualMedicareTax;
var ficaTaxPerPeriod = annualFicaTax / periodsPerYear;
// — Federal Income Tax (FIT) —
// Simplified Federal Taxable Income calculation (using a simplified allowance value)
var federalAllowanceValue = 4700; // A common simplified annual allowance value
var annualFederalTaxableIncome = annualGrossPay – annualPreTaxDeductions – (federalAllowances * federalAllowanceValue);
if (annualFederalTaxableIncome < 0) {
annualFederalTaxableIncome = 0;
}
var annualFederalTax = 0;
if (federalFilingStatus === 'single') {
if (annualFederalTaxableIncome <= 11600) {
annualFederalTax = annualFederalTaxableIncome * 0.10;
} else if (annualFederalTaxableIncome <= 47150) {
annualFederalTax = 1160 + (annualFederalTaxableIncome – 11600) * 0.12;
} else if (annualFederalTaxableIncome <= 100525) {
annualFederalTax = 5426 + (annualFederalTaxableIncome – 47150) * 0.22;
} else if (annualFederalTaxableIncome <= 191950) {
annualFederalTax = 17167.50 + (annualFederalTaxableIncome – 100525) * 0.24;
} else if (annualFederalTaxableIncome <= 243725) {
annualFederalTax = 39111.50 + (annualFederalTaxableIncome – 191950) * 0.32;
} else if (annualFederalTaxableIncome <= 609350) {
annualFederalTax = 55678.50 + (annualFederalTaxableIncome – 243725) * 0.35;
} else {
annualFederalTax = 183647.25 + (annualFederalTaxableIncome – 609350) * 0.37;
}
} else { // Married Filing Jointly
if (annualFederalTaxableIncome <= 23200) {
annualFederalTax = annualFederalTaxableIncome * 0.10;
} else if (annualFederalTaxableIncome <= 94300) {
annualFederalTax = 2320 + (annualFederalTaxableIncome – 23200) * 0.12;
} else if (annualFederalTaxableIncome <= 201050) {
annualFederalTax = 10772 + (annualFederalTaxableIncome – 94300) * 0.22;
} else if (annualFederalTaxableIncome <= 383900) {
annualFederalTax = 34441 + (annualFederalTaxableIncome – 201050) * 0.24;
} else if (annualFederalTaxableIncome <= 487450) {
annualFederalTax = 78229 + (annualFederalTaxableIncome – 383900) * 0.32;
} else if (annualFederalTaxableIncome <= 731200) {
annualFederalTax = 111357 + (annualFederalTaxableIncome – 487450) * 0.35;
} else {
annualFederalTax = 196664.50 + (annualFederalTaxableIncome – 731200) * 0.37;
}
}
var federalTaxPerPeriod = annualFederalTax / periodsPerYear;
// — West Virginia State Income Tax (WV SIT) —
var wvAllowanceValue = 2000; // WV annual allowance value
var annualWVTaxableIncome = annualGrossPay – annualPreTaxDeductions – (wvAllowances * wvAllowanceValue);
if (annualWVTaxableIncome < 0) {
annualWVTaxableIncome = 0;
}
var annualWVStateTax = 0;
// WV tax brackets (simplified for 2024, subject to change)
if (annualWVTaxableIncome <= 10000) {
annualWVStateTax = annualWVTaxableIncome * 0.0236;
} else if (annualWVTaxableIncome <= 25000) {
annualWVStateTax = 236 + (annualWVTaxableIncome – 10000) * 0.0315;
} else if (annualWVTaxableIncome <= 40000) {
annualWVStateTax = 708.50 + (annualWVTaxableIncome – 25000) * 0.0394;
} else if (annualWVTaxableIncome <= 60000) {
annualWVStateTax = 1299.50 + (annualWVTaxableIncome – 40000) * 0.0472;
} else { // Over $60,000
annualWVStateTax = 2243.50 + (annualWVTaxableIncome – 60000) * 0.0512;
}
var wvStateTaxPerPeriod = annualWVStateTax / periodsPerYear;
// — Total Deductions and Net Pay —
var totalDeductionsPerPeriod = preTaxDeductionsInput + otherDeductionsInput + ficaTaxPerPeriod + federalTaxPerPeriod + wvStateTaxPerPeriod;
var netPayPerPeriod = grossPayInput – totalDeductionsPerPeriod;
// Display results
document.getElementById('grossPayResult').innerText = "Gross Pay per Period: $" + grossPayInput.toFixed(2);
document.getElementById('federalTaxResult').innerText = "Federal Income Tax: $" + federalTaxPerPeriod.toFixed(2);
document.getElementById('wvStateTaxResult').innerText = "WV State Income Tax: $" + wvStateTaxPerPeriod.toFixed(2);
document.getElementById('ficaTaxResult').innerText = "FICA (Social Security & Medicare): $" + ficaTaxPerPeriod.toFixed(2);
document.getElementById('preTaxDeductionsResult').innerText = "Pre-tax Deductions: $" + preTaxDeductionsInput.toFixed(2);
document.getElementById('otherDeductionsResult').innerText = "Other Post-tax Deductions: $" + otherDeductionsInput.toFixed(2);
document.getElementById('totalDeductionsResult').innerText = "Total Deductions: $" + totalDeductionsPerPeriod.toFixed(2);
document.getElementById('netPayResult').innerText = "Net Pay per Period: $" + netPayPerPeriod.toFixed(2);
}
// Calculate on page load with default values
window.onload = calculatePayroll;
Understanding Your West Virginia Paycheck: A Comprehensive Guide
Navigating your paycheck can sometimes feel like deciphering a complex code. For residents of West Virginia, understanding the various deductions, especially state-specific taxes, is crucial for effective financial planning. Our West Virginia Payroll Calculator is designed to provide an estimate of your net pay, helping you see how your gross earnings are affected by federal and state taxes, as well as other deductions.
What is a Payroll Calculator?
A payroll calculator is a tool that estimates your take-home pay by subtracting various taxes and deductions from your gross income. It considers factors like your gross wages, pay frequency, filing status, allowances, and any pre-tax or post-tax deductions you might have. While this calculator provides a strong estimate, it's important to remember that actual payroll calculations can vary slightly due to specific employer benefits, local taxes (if any), or unique tax situations.
Key Components of Your WV Paycheck
1. Gross Pay
This is your total earnings before any taxes or deductions are taken out. It's calculated based on your hourly wage multiplied by hours worked, or your salary divided by your pay periods.
2. Pre-tax Deductions
These are deductions taken from your gross pay before taxes are calculated. Common examples include contributions to a 401(k) or 403(b) retirement plan, health insurance premiums, or Flexible Spending Accounts (FSAs). Because these reduce your taxable income, they can lower your overall tax liability.
3. Federal Income Tax (FIT)
This is the income tax you pay to the U.S. federal government. The amount withheld depends on your gross pay, filing status (e.g., Single, Married Filing Jointly), and the number of allowances you claim on your W-4 form. The federal tax system is progressive, meaning higher earners pay a larger percentage of their income in taxes.
4. FICA Taxes (Social Security & Medicare)
FICA stands for the Federal Insurance Contributions Act. These are mandatory federal taxes that fund Social Security and Medicare programs:
Social Security: Funds benefits for retirees, the disabled, and survivors. Employees typically pay 6.2% of their gross wages up to an annual wage base limit (e.g., $168,600 for 2024).
Medicare: Funds health care for individuals aged 65 or older, and some younger people with disabilities. Employees typically pay 1.45% of all their gross wages, with no wage base limit.
5. West Virginia State Income Tax (WV SIT)
West Virginia imposes a progressive state income tax on its residents. The amount withheld depends on your gross pay, filing status (e.g., Single, Married), and the number of allowances you claim for state tax purposes. Like federal tax, higher income levels are subject to higher tax rates within specific brackets. West Virginia also offers a personal exemption (allowance) that reduces your taxable income.
6. Other Post-tax Deductions
These are deductions taken from your pay after all applicable taxes have been calculated. Examples include union dues, garnishments, charitable contributions, or certain types of insurance premiums.
7. Net Pay
This is your take-home pay – the amount you actually receive after all federal taxes, state taxes, and other deductions have been subtracted from your gross pay.
How the Calculator Works (Simplified Example)
Let's walk through a simplified example using the calculator's logic:
Gross Pay per Period: $1,500 (Bi-weekly)
Pay Frequency: Bi-weekly (26 periods/year)
Federal Filing Status: Single, 1 Allowance
WV Filing Status: Single, 1 Allowance
Pre-tax Deductions: $100
Other Post-tax Deductions: $20
Based on these inputs, the calculator would perform the following steps:
Annualize Gross Pay: $1,500 * 26 = $39,000
Annualize Pre-tax Deductions: $100 * 26 = $2,600
Calculate FICA:
Social Security: $39,000 * 6.2% = $2,418 annually ($93.00 per period)
Medicare: $39,000 * 1.45% = $565.50 annually ($21.75 per period)
Applying WV state tax brackets, this might result in approximately $1,078.86 annually, or $41.49 per period.
Total Deductions per Period: $100 (Pre-tax) + $20 (Other) + $114.75 (FICA) + $137.38 (FIT) + $41.49 (WV SIT) = $413.62
Net Pay per Period: $1,500 (Gross) – $413.62 (Total Deductions) = $1,086.38
(Note: The exact tax amounts in this example are illustrative and may vary slightly from the calculator's real-time calculations due to rounding or specific bracket nuances.)
Disclaimer
This West Virginia Payroll Calculator provides estimates for informational purposes only. It is not intended to be a substitute for professional tax advice. Tax laws and rates can change, and individual circumstances may affect actual payroll calculations. For precise figures, please consult with a qualified tax professional or your employer's payroll department.