Hiring Your First Employee in Wyoming: $33,800 Unemployment Wage Base, WYUI Registration, 20-Day New Hire Report
Your first hire is the point where a Wyoming business takes on real state payroll duties. The state side is lighter than in most states. Wyoming levies no corporate income tax, no personal income tax and no franchise tax, and employers do not withhold Wyoming income tax from paychecks. What remains is registering with the right agency, paying the correct wage, and reporting the hire on time.
This guide covers those duties in the order most first-time employers need them: getting a federal EIN, registering for unemployment insurance through WYUI, understanding the $33,800 taxable wage base for 2026, applying Wyoming and federal minimum wage rules, checking workers' compensation, and filing the 20-day new hire report.
Informational content only. This article is not legal, employment or tax advice. Your obligations depend on your industry, entity type and workforce. Confirm each requirement with the agency named in its section, and consider working with an employment attorney or a CPA for anything complex.
Step 1: Get a Federal EIN From the IRS
Before you register with the Wyoming Department of Workforce Services (DWS), you need an Employer Identification Number (EIN) from the IRS. The EIN is free. Apply directly through the IRS, because third-party sites often charge for a service the IRS provides at no cost. Check the IRS EIN application page for current online hours. A single-member LLC that hires its first employee needs an EIN even if it previously operated under the owner's Social Security number.
Step 2: Confirm Your Business Entity
If you operate as an LLC or corporation, the entity must already be filed with the Wyoming Secretary of State, Business Division. Articles of Organization for an LLC carry a $100 filing fee, and Articles of Incorporation for a profit corporation carry a $100 filing fee. Check that your name is available on the WyoBiz business search before you file.
Every LLC and corporation also owes the annual report license tax. It is $60 minimum and due the first day of the anniversary month of formation each year. Entities with more than $300,000 in Wyoming assets pay more. If the annual report is not paid within 60 days of the due date, the entity is subject to administrative dissolution, so put the date on your calendar before your first employee starts.
If you operate under a trade name, registering it with the Secretary of State is optional. The Application for Registration of Trade Name costs $100 for a 10-year term, $50 to renew, $25 to assign and $10 to cancel. The application is mail-only and must be notarized.
Step 3: Register With DWS Through WYUI
Employers register for unemployment insurance (UI) through the DWS Joint Business Registration at WYUI.wyo.gov. If your business is based outside Wyoming, you also complete the Out-of-State Employer Questionnaire as part of the process.
Register before you pay wages or report the new hire. Employers who report before completing registration are assigned the highest base rate, 8.5%. Registration is the step most likely to affect your first-year UI cost, so do it first.
Unemployment Insurance: The $33,800 Wage Base for 2026
UI tax is governed by W.S. 27-3. The tax applies only to the first part of each worker's wages in a calendar year, called the taxable wage base. Wyoming's base is $33,800 for 2026.
| Year | Taxable wage base |
|---|---|
| 2025 | $32,400 |
| 2026 | $33,800 |
| 2027 | $34,900 |
In practice, an employee paid $45,000 in 2026 has only the first $33,800 subject to UI tax. The remaining $11,200 carries no UI tax for that year. Multiply the taxable portion by your assigned rate to get the UI tax due.
Three points matter for a new employer:
- Who pays. The employer pays UI tax. It is not deducted from the employee's wages.
- Which rate applies. New employers, those with under 3 years of experience, receive an industry base rate plus four rate factors. Experienced employers receive a benefit-ratio base rate plus four rate factors. DWS mails rate notices by December 31.
- The 2026 rate range. The 2026 industry rate range is not published on the DWS wage base page. Call the DWS Unemployment Tax Helpline at 307-235-3217 for current figures. Treat any rate range you find on a third-party website as unverified until DWS confirms it.
Quarterly wage reports are due April 30, July 31, October 31 and January 31. If a due date falls on a weekend or holiday, the report is due the next business day.
Wyoming Minimum Wage Rules
The Wyoming Minimum Wage Act sets the state minimum wage at $5.15 an hour. The Act excludes agriculture, domestic service, executive, administrative and professional staff, government, volunteers and outside commission sales. Most first employees, however, will not be paid at the Wyoming rate, because federal law sets a higher floor.
The federal minimum wage of $7.25 an hour governs employers covered by the federal Fair Labor Standards Act (FLSA). When both rules apply, the higher rate is the one you must pay. Confirm whether your business is FLSA-covered with the U.S. Department of Labor before you set a starting wage.
| Worker | Wyoming rate | What to know |
|---|---|---|
| Standard employee | $5.15 an hour | The federal $7.25 rate applies to FLSA-covered employers |
| Tipped employee | $2.13 an hour | The employer makes up any shortfall. A tipped employee customarily receives over $30 a month in tips. |
| Youth under 20 | $4.25 an hour | May be paid for the first 90 days only (W.S. 27-4-202) |
Paid leave rules are not covered by the Minimum Wage Act's basic wage schedule. Check with the DWS Labor Standards office before you promise paid leave or set leave policies.
Workers' Compensation
Wyoming's workers' compensation system is a monopolistic state fund run by DWS. Coverage is compulsory only for employers in listed extrahazardous industries, so the first question is whether your industry appears on that list. Confirm this with DWS. Sole proprietors, partners, officers and LLC members are excluded unless they elect coverage.
Step 4: Handle Payroll Withholding Correctly
Wyoming has no state income tax, so do not withhold Wyoming income tax from employee paychecks. Federal payroll obligations still apply. These include federal income tax withholding based on the employee's Form W-4, Social Security and Medicare taxes, and Form I-9 employment eligibility verification. The IRS publishes the federal requirements.
Step 5: Report the New Hire Within 20 Days
Wyoming requires employers to report each new hire to DWS within 20 days of hire (W.S. 27-1-115(b)). The clock starts on the hire date, not on the first payday, so the deadline can arrive sooner than you expect.
- Collect the new hire's name, address and Social Security number from the Form W-4 and Form I-9 paperwork.
- Confirm the reporting method and required information with DWS before your first hire.
- Submit the report and keep a dated copy in your employment records.
Put the 20-day deadline on your calendar the day the offer is accepted.
Step 6: Local Licenses and Sales Tax, If They Apply
Wyoming has no general statewide business license. Registration with the Secretary of State does not replace any license your activity requires. Cities and towns may require a business license, and the city clerk where you will operate is the place to ask. Counties issue no business licenses. They handle land use, building, septic and liquor matters.
If your first hire also means you begin making taxable sales, you need a sales and use tax license from the Wyoming Department of Revenue, Excise Tax Division. The license carries a $60 non-refundable application fee. Apply through the sales tax permit page. The state sales tax rate is 4%, with county option taxes and resort district taxes on top. County rates change quarterly, so check the current rate chart on the Department of Revenue site for the rate in effect on the date of sale. Taxable items include meals, lodging, admissions, telecom, utilities, alcohol, repair and alteration of personal property, and oil and gas well-site services. Intrastate freight is exempt.
If your first hire is a trade worker, note that Wyoming has no state contractor, plumber or HVAC license. The state licenses electrical trades, and contractors are licensed city by city. Contractors pay sales tax on the materials they install.
Recurring Deadlines to Calendar
| Deadline | What is due | Agency |
|---|---|---|
| Within 20 days of each hire | New hire report | DWS |
| April 30, July 31, October 31, January 31 | Quarterly wage reports | DWS |
| First day of the anniversary month, every year | Annual report, $60 minimum (LLCs and corporations) | Wyoming Secretary of State |
| By December 31 | UI rate notices mailed (watch for these, not a filing) | DWS |
Common First-Hire Mistakes
- Paying $5.15 an hour at a business covered by the FLSA. The federal $7.25 rate governs those employers.
- Deducting UI tax from wages. The employer pays it.
- Withholding Wyoming income tax. Wyoming has no individual income tax to withhold.
- Reporting wages before finishing WYUI registration, which assigns the 8.5% highest base rate.
- Missing the 20-day new hire report window.
Resources
- WYUI employer registration: WYUI.wyo.gov
- DWS Unemployment Tax Helpline: 307-235-3217
- Wyoming Secretary of State: sos.wyo.gov
- Wyoming Department of Revenue: excise-tax-div.wyo.gov
- Wyoming SBDC Network for small business advising: wyomingsbdc.org
- U.S. Small Business Administration, Wyoming district: sba.gov/district/wyoming
Hiring your first employee in Wyoming is manageable when you sequence the steps: federal EIN, entity in good standing, WYUI registration, wage check, workers' compensation check, then the hire and the 20-day report. Rates and wage bases change, so confirm current figures with the agency named in each section before you make payroll decisions. For complex situations, consult a qualified attorney or CPA.