Wyoming Wage and Payroll Tax Facts

February 02, 2024

Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Wyoming.

Wyoming state law uses a much lower minimum wage rate than the one required by the federal government in the Fair Labor Standards Act (FLSA). Therefore, any employer in Wyoming that's subject to the FLSA must use the federal minimum wage rate instead of the state’s rate. 
When it comes to processing payroll, Wyoming-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated January 31, 2024. It is not intended as legal or tax advice.

Wyoming Minimum Wage Rates

Wage Type

Wyoming Rates*

Federal Rates

Minimum Wage



Tipped Minimum Wage



Actual Tip Credit



*Employers subject to the FLSA must instead use the federal minimum wage rates.

Wyoming State Income Tax (SIT) Rates

Wyoming is one of the few states that doesn't impose or collect a personal income tax.

Wyoming State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Wyoming SUI Tax Details

Taxable Wage Base


Employee Subject to Tax


Rates for Experienced Employers

0.48% - 9.78%

Rates for New Employers

Varies by industry; 9.78% for new employers not classified in a specific industry

Effective Period

Calendar Year

Voluntary Contributions Allowed


Wyoming State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Wyoming, however, doesn't require employers to collect an SDI tax.

Miscellaneous Wyoming Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live. Wyoming currently has no reciprocal agreements with any other states.

This doesn’t mean, however, that interstate workers living in Wyoming pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference.

Paid Sick Leave (PSL) Taxes

The state of Wyoming doesn’t require employers to collect PSL taxes, nor does it have a program providing such leave to employees.

Paid Family and Medical Leave (PFML) Taxes

The state of Wyoming doesn’t require employers to collect PFML taxes, nor does it have a program providing such leave to employees.

Wyoming Employer Registration

The Department of Workforce Services can help with your state-based employer registration, including best practices, account numbers, and unemployment information.

Registration Details

Department of Workforce Services


(307) 235-3217

Online Registration

WYUI Employer Registration

Registration Instructions

Online registration is available. Account numbers will be issued in 3-6 weeks via the online process or via mail.

Employer Self-Service Login

WYUI Login Page

Additional Wyoming Payroll Tax Resources


This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.


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