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