| Wyoming has no State Income Tax. There for | | | | railroads, mines, refineries, oil and gas production, |
| there is no State Agency to oversee withholding | | | | factories, mills. |
| deposits and reports. There are no State W2's to | | | | Wyoming requires that the lag time between the |
| file, no supplement wage withholding rates and no | | | | end of the pay period and the payment of wages |
| State W2's to file. | | | | earned from 1st-15th, pay by 1st of next month; |
| Not all states allow salary reductions made under | | | | from 16th-end of month, pay by 15th of next |
| Section 125 cafeteria plans or 401(k) to be | | | | month; state employees on direct deposit-wages |
| treated in the same manner as the IRS code | | | | earned during month pay on last working day of |
| allows. In Wyoming cafeteria plans are not taxable | | | | month, for hourly and state university employees, |
| for unemployment insurance purposes. 401(k) plan | | | | wages earned from 16th of previous month-15th |
| deferrals are taxable unemployment purposes. | | | | of current month pay on last working day of |
| Wyoming doesn't have income tax. | | | | month; state employees not on direct |
| The Wyoming State Unemployment Insurance | | | | deposit-paychecks mailed by last working day of |
| Agency is: | | | | month. |
| Department of Employment | | | | Wyoming payroll law requires that involuntarily |
| Unemployment Resources Division | | | | terminated employees must be paid their final pay |
| P.O. Box 2760 | | | | with in 5 working days; next regular payday if |
| Casper, WY 82602 | | | | suspended due to labor dispute or temporarily laid |
| (307) 235-3253 | | | | off. Voluntarily terminated employees must be |
| The State of Wyoming taxable wage base for | | | | paid their final pay within 5 working days. |
| unemployment purposes is wages up to | | | | There is no provision in Wyoming law concerning |
| $15,900.00. | | | | paying deceased employees. |
| Wyoming has optional reporting of quarterly | | | | Escheat laws in Wyoming require that unclaimed |
| wages on magnetic media. | | | | wages be paid over to the state after one year. |
| Unemployment records must be retained in | | | | The employer is further required in Wyoming to |
| Wyoming for a minimum period of four years. | | | | keep a record of the wages abandoned and |
| This information generally includes: name; social | | | | turned over to the state for a period of 5 years. |
| security number; dates of hire, rehire and | | | | Wyoming payroll law mandates no more than |
| termination; wages by period; payroll pay periods | | | | $3.02 may be used as a tip credit. |
| and pay dates; date and circumstances of | | | | In the Wyoming payroll law there is no provision |
| termination. | | | | covering required rest or meal periods. |
| The Wyoming State Agency charged with | | | | Wyoming statute requires that wage and hour |
| enforcing the state wage and hour laws is: | | | | records be kept for a period of not less than two |
| Department of Employment | | | | years. These records will normally consist of at |
| Labor Standards/Fair Employment Program | | | | least the information required under FLSA. |
| 6101 Yellowstone Rd. | | | | The Wyoming agency charged with enforcing |
| Room 259C, N. Bldg. | | | | Child Support Orders and laws is: |
| Cheyenne, WY 82002 | | | | Child Support Enforcement Program |
| (307) 777-7261 | | | | State Department of Family Services |
| The minimum wage in Wyoming is $5.15 per hour. | | | | 2300 Capitol Ave. |
| There is no general provision in Wyoming State | | | | Hathaway Bldg., 3rd Fl. |
| Law covering paying overtime in a non-FLSA | | | | Cheyenne, WY 82002-0490 |
| covered employer. | | | | (307) 777-6948 |
| Wyoming State new hire reporting requirements | | | | Wyoming has the following provisions for child |
| are that every employer must report every new | | | | support deductions: |
| hire and rehire. The employer must report the | | | | - When to start Withholding? First pay period |
| federally required elements of: | | | | after service. |
| - Employee's name | | | | - When to send Payment? Within 7 days of |
| - Employee's address | | | | Payday. |
| - Employee's social security number | | | | - When to send Termination Notice? Within 30 |
| - Employer's name | | | | days of termination. |
| - Employers address | | | | - Maximum Administrative Fee? $5 per payment. |
| - Employer's Federal Employer Identification | | | | - Withholding Limits? Federal Rules under CCPA. |
| Number (EIN) | | | | Please note that this article is not updated for |
| This information must be reported within 20 days | | | | changes that can and will happen from time to |
| of the hiring or rehiring. | | | | time. |
| The information can be sent as a W4 or | | | | Charles J. Read, CPA has been in the payroll, |
| equivalent by mail, fax or electronically. | | | | accounting and tax business for 30 years,the last |
| There is no penalty for a late report in Wyoming. | | | | fifteen in private practice. Mr. Read is the author |
| The Wyoming new hire-reporting agency can be | | | | of "Tax and Accounting Issuesin Forming a New |
| reached at 800-970-9258 or 307-638-1675 or on | | | | Business." |
| the web at | | | | To find professional payroll services at a budget |
| Wyoming does not allow compulsory direct | | | | price go to paperless payroll company. |
| deposit. | | | | For a full service payroll bureau with CPA's on |
| Wyoming requires the following information on an | | | | staff visit . |
| employee's pay stub:itemized deductions | | | | See an excerpt of Mr. Read's interviews from |
| Wyoming requires that employee be paid no less | | | | William Shatner's "Heartbeat of America"television |
| often than on regular paydays; semimonthly for | | | | show on the web sites linked above. |