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REMOTE EMPLOYEES

Hiring a remote employee in Wyoming

Your company is in another state and one employee lives and works from home in Wyoming. Which state's taxes apply, unemployment, paid leave and Wyoming's employer rules, each with its official source.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

Wyoming at a glance

Income tax
No income tax on wages
Unemployment
$33,800 wage base, Set by industry new employer
Paid leave
None
New hire report
Within 20 days

Which state's taxes apply

Work state
Wyoming has no income tax on wages, so nothing is withheld for Wyoming.Source: Wyoming Business Council, Business Resources (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Wyoming for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

No state income tax withholding: neither state taxes these wages.

No New York withholding: the employee does no work in New York.

Unemployment

Wyoming: the employee works from home there, so the work is localized in Wyoming.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in Wyoming, so the work is localized in Wyoming: pay Wyoming unemployment tax, not your company state's.

Agency
Wyoming Department of Workforce Services, Unemployment Insurance Tax DivisionSource: Wyoming DWS, Workers' Compensation, New Employers (opens in a new tab), checked October 5, 2026
Wage base
$33,800 Indexed $34,900 from January 1, 2027Source: Wyoming DWS, Unemployment Taxable Wage Base (opens in a new tab), checked October 5, 2026
New employer rate
Set by industry Industry 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 includedSource: Wyoming DWS, Unemployment Tax Rates (opens in a new tab), checked October 5, 2026

Open the account: Wyoming payroll tax registration

Wyoming has no paid leave program funded through payroll.

Wyoming employer rules

Employment law applies where the employee works, so these follow the employee into Wyoming.

Final pay
Fired: Next regular payday Quit: Next regular paydaySource: Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab), checked October 5, 2026
Pay frequency
No set requirement for most employers; certain industries must pay semi-monthlySource: Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab), checked October 5, 2026
Pay notice
No pay-rate notice at hire, and no advance notice of a change in pay or workweek; a change cannot be retroactive. Every payday needs an itemized written statement of deductions (W.S. 27-4-101(b)).Source: Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab), checked October 5, 2026
New hire reporting
Within 20 days of the date of hire.Source: Wyoming New Hire Reporting Center, Frequently Asked Questions (opens in a new tab), checked October 5, 2026
E-Verify
No state E-Verify mandate for private employers, public contractors or public employersSource: Wyoming Statutes, Title 16 (public works and contracts), Title 9 (state administration and procurement) and Title 27 (labor) (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab), checked October 5, 2026

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in Wyoming, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

More on Wyoming

WORKLIO HCM

Payroll for employees who work from home in another state

We help open state accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees in other states

Sources

The agency page or document behind each fact, as checked.

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 and for each state's rules.

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