Wyoming Payroll Taxes 2026: Complete Overview for Employers
No state income tax, but SUI on $30,900 and federal obligations still apply.
Practical, accurate resources for Wyoming small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
No state income tax, but SUI on $30,900 and federal obligations still apply.
How to register with Wyoming Department of Revenue and Wyoming Department of Workforce Services as a new Wyoming employer.
New employer rate 1.69%, experienced range 0.14%β8.50%, wage base $30,900.
Wyoming minimum wage is $7.25/hr. Wyomingβs state minimum wage is $5.15/hr, but the federal rate of $7.25/hr applies as the effective minimum for covered employers.
Semi-monthly pay required. Final pay: Final wages are due within 5 working days of separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Wyoming-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Wyoming new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Wyoming recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Wyoming small businesses.
Federal OT after 40 hrs/week, Wyoming overtime rules, exemptions, salary thresholds.