Key figures
Wyoming payroll
2026, with sources
Unemployment insurance and workers’ comp
With no income tax, Wyoming payroll is mostly unemployment insurance: employer-paid on the first $33,800 of each employee’s wages in 2026. A new employer (under three years of experience) gets a base rate for its industry plus four additional rate factors, and the total is its rate for the year; an employer that doesn’t complete registration before its first report is assigned the highest base rate, 8.5%.
Workers’ compensation in Wyoming is run by DWS as a state fund, and the same WYUI account handles UI and workers’ comp filings. Coverage is required for industries the law classifies as extra-hazardous and optional for others, determined by NAICS code at registration.
An example
A seed-stage company hires a remote engineer in Casper at $150,000. It registers through WYUI, receives its industry rate notice, and pays UI on the first $33,800 of wages. It withholds no state income tax. DWS reviews the registration to say whether workers’ comp is required for its NAICS code; if optional, the company decides whether to elect it.
Wage rules
Wyoming’s wage-and-hour law is light, and DWS says so plainly: it gives employers wide room to set leave and payout policies, as long as they are written and signed.
- State minimum wage $5.15; most employers are covered by the federal $7.25.
- No state meal or rest break requirement.
- Final wages on the next regular payday.
- Use-it-or-lose-it vacation allowed with a signed written policy.
Deadlines
- QuarterlyUnemployment insurance contributions (and workers’ compensation premiums where covered) through WYUIUI quarterly report
- Within 20 days of hire (federal requirement)Report new employees through Wyoming New Hire ReportingNew hire report
The federal baseline
This page covers what Wyoming adds. The federal rules underneath it apply here too.
Common questions
Do we need workers’ comp for a Wyoming office employee?
Only if DWS classifies your industry as extra-hazardous; then coverage through the DWS state fund is required before work begins in Wyoming. Many office businesses are optional and may elect coverage. Classification follows the NAICS code DWS assigns at registration, so a software company should confirm its code rather than assume it is exempt.
When is the final paycheck due in Wyoming?
On the next regular payday. Wyoming lets an employer pay a departing employee’s final wages on the normal schedule, and lets the employer set use-it-or-lose-it vacation rules with a signed written policy.
Payroll next door
- COColorado payrollWithholding, UI and FAMLI are three accounts with three quarterly filings. FAMLI is 0.88% in 2026, and Denver adds a higher minimum wage and a monthly head tax.
- IDIdaho payrollIdaho payroll is lean: 5.3% flat withholding, a 1.000% standard UI rate on $58,300, workers’ comp from employee one, the federal minimum wage and no paid leave premiums.
- MTMontana payrollMontana payroll is UI at an industry rate (1.10% for services) plus 0.18% AFT on $47,300, a $10.85 minimum wage, no paid leave premiums, and final pay that can be due immediately.
- NENebraska payrollNebraska’s minimum wage is $15.00 in 2026 and rises 1.75% a year from 2027. Paid sick time applies at 11 employees, and new employers pay 1.25% on $9,000.
- SDSouth Dakota payrollNo state withholding and no paid leave program. A new employer pays 1.20% Reemployment Assistance tax plus a 0.55% investment fee on the first $15,000 of wages.
- UTUtah payrollA flat 4.45% income tax, a $50,700 UI wage base with industry-average rates for new employers, the federal minimum wage and a 24-hour final-pay rule.
How Wyoming compares
- No tax on wagesStates with no state income tax on wagesWyoming: no state income tax on wages. 9 of 51 states are on the list.
- Paid leave payrollStates with a paid leave or disability payroll programWyoming: no state program. 16 of 51 states are on the list.
- Local payroll taxStates with city, county or district payroll taxesWyoming: state-level only. 14 of 51 states are on the list.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- RunwayBurn rate and runway: how to calculate them correctlyGross burn, net burn and months of runway, done the way an investor checks them: from cash, averaged, and with the hires you’ve already committed to.
More of the Wyoming guide
- AccountingAccounting and state tax in WyomingCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in WyomingSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in WyomingPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- ComplianceCompliance and filings in WyomingRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in WyomingCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.