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