Wyoming payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Wyoming, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Wyoming Department of Workforce Services, Unemployment Insurance Tax Division (opens in a new tab) | Wyoming DWS, Workers' Compensation, New Employers (opens in a new tab) | |
| Taxable wage base | $33,800$34,900 from January 1, 2027 | Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab) | |
| Wage base set each year | Yes | Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab) | |
| New employer rate | Set by industryIndustry base rate plus four rate factors, sent on a rate notice after registration. An employer that reports before it registers gets the 8.5% maximum base rate.Surcharges not included | Wyoming DWS, Unemployment Tax Rates (opens in a new tab) | |
| Employee contribution | None | Wyoming Statutes, Title 27, Labor and Employment (PDF) (opens in a new tab) | |
| When an employer becomes liable | Any business that performs work in Wyoming, or hires a Wyoming resident, must register with DWS (joint UI and workers' compensation registration); DWS then decides whether it is liable. | Wyoming DWS, Workers' Compensation, New Employers (opens in a new tab) | |
| Experience rate after | 3 years | Wyoming DWS, Unemployment Tax Rates (opens in a new tab) | |
| Quarterly report due | Last day of the month after the quarter: April 30, July 31, October 31, January 31 (delinquent the next day; next business day if a weekend or holiday) | Wyoming DWS, Reporting Due Dates (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | Wyoming Business Council, Business Resources (opens in a new tab) | |
| Withholding rates | No income tax | Wyoming Business Council, Business Resources (opens in a new tab) | |
| Supplemental wages | None | Wyoming Business Council, Business Resources (opens in a new tab) | |
| Reciprocity | None | Wyoming Business Council, Business Resources (opens in a new tab) | |
| Employee's withholding form | None | Wyoming Business Council, Business Resources (opens in a new tab) | |
| Local income taxes | No | Wyoming Department of Revenue, Our Mission (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab) | |
| State statutory rate | $5.15 | Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab) | |
| Tipped employees, cash wage | $2.13 | Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab) | |
| Rises with inflation | No | Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab) | |
| Local rates | No local minimum wages: one statewide rate (W.S. 27-4-202(a)) | Wyoming DWS Labor Standards, Employer FAQ; Wyoming Statutes, Titles 15, 16 and 27 (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
Checked on August 21, 2026.
What a paycheck costs the employer in Wyoming
Employer taxes and contributions on one employee's pay in Wyoming, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $190.39
- First check of the year
- Cost per check
- $2,498.08
- Pay included, first check
- Cost per year
- $64,632.00
- Pay included
Not in the total: Wyoming unemployment (set by industry on the rate notice).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Wyoming unemployment | Set by industry on the rate noticeIndustry base rate plus four rate factors, sent on a rate notice after registration. An employer that reports before it registers gets the 8.5% maximum base rate. | Not in the total | Wyoming DWS, Unemployment Tax Rates (opens in a new tab); Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab) | |
| Employer taxes and contributions | $190.39 | $4,632.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,498.08 | $64,632.00 | ||
Checked on October 5, 2026. A figure that is set by industry is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
Sources
The agency page or document behind each figure, as checked.
- Wyoming DWS, Workers' Compensation, New Employers (opens in a new tab)
- Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab)
- Wyoming DWS, Unemployment Tax Rates (opens in a new tab)
- Wyoming Statutes, Title 27, Labor and Employment (PDF) (opens in a new tab)
- Wyoming DWS, Reporting Due Dates (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- Wyoming Business Council, Business Resources (opens in a new tab)
- Wyoming Department of Revenue, Our Mission (opens in a new tab)
- Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab)
- Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab)
- Wyoming DWS, A Guide to Workers' Compensation for Employers (updated 04.2025, PDF) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.