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