| has no State Income Tax.There for there is no | | | | month; from 16th-end of month, pay by 15th of |
| State Agency to oversee withholding deposits and | | | | next month; state employees on direct |
| reports.There are no State W2's to file, no | | | | deposit-wages earned during month pay on last |
| supplement wage withholding rates and no State | | | | working day of month, for hourly and state |
| W2's to file.Not all states allow salary reductions | | | | university employees, wages earned from 16th of |
| made under Section 125 cafeteria plans or 401(k) | | | | previous month-15th of current month pay on last |
| to be treated in the same manner as the IRS | | | | working day of month; state employees not on |
| code allows.In Wyoming cafeteria plans are not | | | | direct deposit-paychecks mailed by last working |
| taxable for unemployment insurance purposes. | | | | day of month.Wyoming payroll law requires that |
| 401(k) plan deferrals are taxable unemployment | | | | involuntarily terminated employees must be paid |
| purposes.Wyoming doesn't have income tax. The | | | | their final pay with in 5 working days; next regular |
| Wyoming State Unemployment Insurance Agency | | | | payday if suspended due to labor dispute or |
| is:Department of EmploymentUnemployment | | | | temporarily laid off. Voluntarily terminated |
| Resources DivisionP.O. Box 2760Casper, WY | | | | employees must be paid their final pay within 5 |
| 82602(307) 235-3253 State of Wyoming taxable | | | | working days. There is no provision in Wyoming |
| wage base for unemployment purposes is wages | | | | law concerning paying deceased |
| up to $15,900.00. Wyoming has optional reporting | | | | employees.Escheat laws in Wyoming require that |
| of quarterly wages on magnetic | | | | unclaimed wages be paid over to the state after |
| media.Unemployment records must be retained in | | | | one year.The employer is further required in |
| Wyoming for a minimum period of four years.This | | | | Wyoming to keep a record of the wages |
| information generally includes: name; social security | | | | abandoned and turned over to the state for a |
| number; dates of hire, rehire and termination; | | | | period of 5 years.Wyoming payroll law mandates |
| wages by period; payroll pay periods and pay | | | | no more than $3.02 may be used as a tip credit.In |
| dates; date and circumstances of termination.The | | | | the Wyoming payroll law there is no provision |
| Wyoming State Agency charged with enforcing | | | | covering required rest or meal periods.Wyoming |
| the state wage and hour laws is:Department of | | | | statute requires that wage and hour records be |
| EmploymentLabor Standards/Fair Employment | | | | kept for a period of not less than two |
| Program6101 Yellowstone Rd.Room 259C, N. | | | | years.These records will normally consist of at |
| Bldg.Cheyenne, WY 82002(307) 777-7261 | | | | least the information required under FLSA.The |
| minimum wage in Wyoming is $5.15 per | | | | Wyoming agency charged with enforcing Child |
| hour.There is no general provision in Wyoming | | | | Support Orders and laws is: Child Support |
| State Law covering paying overtime in a | | | | Enforcement ProgramState Department of Family |
| non-FLSA covered employer. Wyoming State | | | | Services2300 Capitol Ave.Hathaway Bldg., 3rd |
| new hire reporting requirements are that every | | | | Fl.Cheyenne, WY 82002-0490(307) 777-6948 has |
| employer must report every new hire and | | | | the following provisions for child support |
| rehire.The employer must report the federally | | | | deductions:When to start Withholding?First pay |
| required elements of:Employee's nameEmployee's | | | | period after service.When to send |
| addressEmployee's social security | | | | Payment?Within 7 days of Payday.When to send |
| numberEmployer's nameEmployers | | | | Termination Notice?Within 30 days of |
| addressEmployer's Federal Employer Identification | | | | termination.Maximum Administrative Fee?$5 per |
| Number(EIN) This information must be reported | | | | payment.Withholding Limits?Federal Rules under |
| within 20 days of the hiring or rehiring.The | | | | CCPA.Please note that this article is not updated |
| information can be sent as a W4 or equivalent by | | | | for changes that can and will happen from time to |
| mail, fax or electronically.There is no penalty for a | | | | time. |
| late report in Wyoming.The Wyoming new | | | | Charles J. Read, CPA has been in the payroll, |
| hire-reporting agency can be reached at | | | | accounting and tax business for 30 years, the last |
| 800-970-9258 or 307-638-1675 or on the web at | | | | fifteen in private practice. |
| does not allow compulsory direct deposit. | | | | Mr. Read is the author of "How to Start a New |
| Wyoming requires the following information on an | | | | Business." |
| employee's pay stub:itemized deductionsWyoming | | | | To find professional payroll service at a budget |
| requires that employee be paid no less often than | | | | price go to a paperless payroll company. |
| on regular paydays; semimonthly for railroads, | | | | For a full service payroll bureau with CPA's on |
| mines, refineries, oil and gas production, factories, | | | | staff visit . |
| mills.Wyoming requires that the lag time between | | | | See an excerpt of Mr. Read's interviews from |
| the end of the pay period and the payment of | | | | William Shatners "Heartbeat of America" television |
| wages earned from 1st-15th, pay by 1st of next | | | | show on the web sites linked above. |