Sources checked:
Quick answer. Wyoming: $33,800 SUTA wage base (2026); new hires reported in 20 days; $7.25 minimum wage; no adult meal break rule; final pay by the next payday if fired. 13 of 19 checklist items are confirmed on official pages; 6 are marked not confirmed, with the page to check.
Wyoming 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
-
Not confirmedOpen a state unemployment tax account
Not confirmed — check Wyoming Department of Workforce Services.
-
Not confirmedTaxable wage base for 2027
Not confirmed — check Wyoming DWS: Unemployment Tax Rates.
-
ConfirmedTaxable wage base for 2026 (the latest published)
$33,800 per employee in 2026.
DOL table, effective January 2026.
Source: Wyoming DWS: Unemployment Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
-
Not confirmedNew employer tax rate
Not confirmed — check Wyoming DWS: Unemployment Tax Rates.
-
ConfirmedQuarterly wage reports and payments
Wyoming DWS: due April 30, July 31, October 31 and January 31 (delinquent the next day); dates can move when the due date is a weekend or holiday.
Source: Wyoming DWS: Unemployment Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
-
ConfirmedState income tax withholding
No state income tax to withhold.
Wyoming has no corporate or personal state income tax (Wyoming Business Council).
Source: Wyoming Business Council: Business Resources, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
-
ConfirmedReport each new hire to the state
Within 20 days after an employee is hired, re-hired or returns to work. Electronic reporters send two transmissions a month, no more than 16 days apart.
- Who: New employees who live or work in Wyoming, even for one day, and rehires after at least 60 consecutive days away.
- How: online, electronic file, fax, mail. Fax (800) 921-9651; mail PO Box 27, Ridgeland, MS 39158. YoungWilliams operates the center under contract with the Wyoming Department of Family Services.
Source: Wyoming New Hire Reporting Center: Instructions, checked November 2026 · More: First hire checklist for Wyoming
-
Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
-
ConfirmedMinimum wage now (2026)
$7.25 an hour.
Wyoming's own rate is $5.15, so FLSA-covered employers pay the federal $7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
-
ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
-
ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
-
ConfirmedRate for: State rate for employers not covered by the FLSA
$5.15 an hour in 2027 ($5.15 in 2026).
US DOL.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
-
Not confirmedPaid sick leave
Not confirmed — check Wyoming DWS: Labor Standards FAQ for employers.
5. Meal and rest breaksAdults and workers under 18.
-
ConfirmedMeal breaks for adults
No state requirement, per the state's own page. Wyoming law doesn't require meal breaks.
No, Wyoming law does not require breaks.
Source: Wyoming DWS Labor Standards: Employer FAQ, checked November 2026 · More: Meal and rest break laws by state
-
ConfirmedRest breaks for adults
No state requirement, per the state's own page. Wyoming law doesn't require rest breaks.
No, Wyoming law does not require breaks.
Source: Wyoming DWS Labor Standards: Employer FAQ, checked November 2026 · More: Meal and rest break laws by state
-
Not confirmedBreaks for workers under 18
Not confirmed — check Wyoming DWS Labor Standards: Employer FAQ.
6. Workers' compensationCoverage, posters and proof.
-
ConfirmedWorkers' compensation insurance
Required for employers in the industries the state classes as extra-hazardous (by NAICS code), before work begins, through the Department of Workforce Services.
Workers' Compensation coverage through DWS is required before work begins in Wyoming.
- Employers register through a WYUI employer account.
Source: Employers - Wyoming Department of Workforce Services, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
-
ConfirmedFinal pay when you let someone go
By the next regular payday.
By the next regular payday.
Source: Wyoming DWS: Labor Standards FAQ for employers, checked November 2026 · More: Wyoming final paycheck law
-
ConfirmedFinal pay when an employee quits
By the next regular payday.
By the next regular payday.
- Unused vacation: An employer can deny payout only if its written policy clearly says so and the employee acknowledged it; unused vacation can be forfeited if employees had a fair chance to use it.
- If it's late: Late payment is a misdemeanor, and an employer that ignores an unappealed order to pay wages can be fined $200 a day.
Source: Wyoming DWS: Labor Standards FAQ for employers, checked November 2026 · More: Wyoming final paycheck law
-
ConfirmedFor a laid-off employee: the state's work search rule
A minimum of 2 work searches each week to keep receiving UI benefits.
Source: Wyoming DWS: Job searches required for unemployment insurance, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
-
ConfirmedState copies of W-2s and 1099s
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Source: Wyoming Business Council: Business Resources, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check Wyoming Department of Workforce Services
- Taxable wage base for 2027: check Wyoming DWS: Unemployment Tax Rates
- New employer tax rate: check Wyoming DWS: Unemployment Tax Rates
- E-Verify for private employers: check Employer Information, USCIS
- Paid sick leave: check Wyoming DWS: Labor Standards FAQ for employers
- Breaks for workers under 18: check Wyoming DWS Labor Standards: Employer FAQ
Wyoming kit
Wyoming Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Wyoming unemployment tax wage base for 2027?
Not confirmed in our data files. Check Wyoming DWS: Unemployment Tax Rates (https://dws.wyo.gov/dws-division/unemployment-insurance/employers/unemployment-tax-rates/). The latest published base is $33,800 per employee in 2026.
How soon must a Wyoming employer report a new hire?
Within 20 days after an employee is hired, re-hired or returns to work. Electronic reporters send two transmissions a month, no more than 16 days apart.
What is the Wyoming minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Wyoming require paid sick leave?
Not confirmed in our data files. Check Wyoming DWS: Labor Standards FAQ for employers (https://dws.wyo.gov/dws-division/labor-standards/employers/faq/).
When is a final paycheck due in Wyoming?
If the employer ends the job: By the next regular payday. If the employee quits: By the next regular payday.
Does Wyoming require state W-2 or 1099 filing?
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Do Wyoming employers need workers' comp?
Required for employers in the industries the state classes as extra-hazardous (by NAICS code), before work begins, through the Department of Workforce Services.
Related: Employer compliance by state · 2027 changes for employers