2025 YEAR END
Withholding
Withholding requirements
Wyoming does not impose a state income tax.
Supplemental rate
There is no supplemental withholding rate.
State Unemployment Insurance (SUI)
Wage base
$32,400
Contributions
Rates range from 0.35% – 10.0%.
More information
If a new employer fails to register properly, they may be assigned the maximum base rate of 8.5%.
Labor
Minimum wage
$5.15
Termination Pay
- Timing:
- Whether an employee quits or is terminated, Wyoming law requires final wages to be paid by the next regularly scheduled payday.
- Contents of Final Paycheck:
- Must include all earned wages, including overtime.
- Unused vacation/PTO is only paid if company policy or contract requires it.
- Bonuses and commissions must be paid if earned before separation.
More information
Most employers in Wyoming must follow the federal minimum wage, which is $7.25/hour, because it is higher.
- Tipped Employees:
- Cash wage: $2.13/hour
- Employers must ensure total earnings (wages + tips) equal at least $7.25/hour.
- Youth Wage:
- Employees under 20 may be paid $4.25/hour during their first 90 days.
New Hire Filing
Reporting deadline
Employers must report new hires within 20 days of hire, re-hire, or return to work.
Reporting online
Reporting by mail
Wyoming New Hire Reporting Center
P.O. Box 1408
Cheyenne, WY 82003
New hire reporting form
Child Support
Online payments
More information
State Disbursement Unit
2300 Capitol Avenue
Fifth Floor, Suite A
Cheyenne, WY 82002
- Be sure to include your Wyoming Child Support Case Number on checks or money orders.
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
10/01/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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