Wyoming payroll taxes for employers (2026)

What sets Wyoming payroll apart

A Wyoming paycheck has no state income tax and no local tax, so the state side of payroll is mostly unemployment insurance and, for many employers, a state workers comp account. Both run through DWS.

Workers comp by industry, through the state

Coverage is mandatory for employers in industries DWS classes as extra-hazardous, by NAICS code, and it must be in place before work begins. Businesses outside those classes may elect coverage. Because DWS is the only source, a private policy or a PEO's out-of-state workers comp plan is not how Wyoming coverage works. Ask how a provider handles a DWS account before you sign.

An 8.5% penalty for reporting too early

The highest base rate, 8.5%, is also given to employers that file wage reports before they finish registering. On a $33,800 base that is $2,873.00 per worker, so complete registration first. Experienced employers range from 0.10% on the DOL table up to that 8.5%.

Two minimum wages

The state minimum is $5.15 an hour, but the federal $7.25 applies to any employer the FLSA covers, which is most of them. Tipped employees can be paid a $2.13 cash wage with a $5.12 tip credit. See the 2026 minimum wage table for comparison.

• Semimonthly pay: the DOL payday table lists semimonthly pay for employers covered by W.S. 27-4-101.
• Final pay: due by the next regularly scheduled payday after a quit or a firing, according to the DWS Labor Standards worker rights page. We did not read the statute itself.
• New hire reports: within 20 days of hire. Electronic filers may instead send two monthly transmissions no more than 16 days apart.
• 2027: the wage base rises to $34,900. Rates had not been published at our check date.

We found no state paid leave or disability payroll program.

Wyoming employer payroll facts at a glance

Registering as a Wyoming employer

1. Get a federal EIN.
2. Register for unemployment insurance with DWS through its WYUI system (dws.wyo.gov, Unemployment Insurance division). Finish registration before you file any wage report, or you may be assigned 8.5%.
3. No state withholding account is needed, because Wyoming does not tax wages.
4. Check whether your NAICS class is extra-hazardous. If it is, open a DWS workers comp account before anyone starts work; if not, decide whether to elect coverage.
5. Report new hires within 20 days through the Wyoming new hire reporting site (newhire-reporting.com/wy-newhire).
6. Set a semimonthly payday. Our first-employee checklist covers the federal steps.

Wyoming payroll calculator: one $50,000 worker

Because DWS did not publish new employer rates on the pages we read, the SUTA line is shown per percentage point of rate. The federal lines alone are $3,867.00.

At the 8.5% top rate, SUTA would be $2,873.00 and the total $6,740.00. In 2027 each percentage point will cost $349.00 per worker on the $34,900 base. The employee keeps everything except federal income tax and $3,825.00 of FICA. Use the calculator below with your rate notice, and compare the $33,800 base on the 2026 SUTA table.

Payroll services and PEOs in Wyoming

Confirm that any payroll software you pick files Wyoming unemployment reports; with no income tax there is little else on the state side. Workers comp is what to ask about: if you are in an extra-hazardous industry, your coverage and premium reports go to DWS. Our workers comp pricing guide explains what drives premiums in private-market states, which is useful if you also hire elsewhere.

Compare providers on the payroll software rankings and payroll pricing pages, or the PEO rankings for benefits and HR. For staff in neighboring states, see Colorado, Utah, Montana and Idaho.