Insurance policy papers and a clipboard on a table, Wyoming Workers' Compensation

Wyoming Workers' Compensation: The State Fund Is the Only Carrier and Only Listed Industries Must Cover

If you are forming a Wyoming business and plan to hire people, workers' compensation is one of the first insurance questions you will face, and Wyoming answers it differently than most states. Wyoming workers' compensation is not sold by private insurance companies. It runs through a single state fund administered by the Department of Workforce Services (DWS), and only workers in a defined list of higher-risk industries must be covered. Everyone else still has a registration decision to make, and owners can choose coverage for themselves.

This guide explains who must cover workers, who is excluded, how to register and report, and where the rules get complicated. It is informational only, not legal or tax advice. Confirm your obligations with DWS, and consult a qualified attorney or CPA for anything beyond a simple setup.

How the Wyoming State Fund Works

Wyoming workers' compensation is governed by W.S. 27-14. The Workers' Compensation Division of DWS runs the program, and the state fund is the only source of coverage for employers subject to the Act. Private insurers cannot write that coverage, so you will not buy a Wyoming workers' compensation policy from an agent the way you would buy general liability or commercial auto insurance.

Two practical results follow. First, premiums are set by class code, and DWS, not a broker, tells you the rate that applies to your payroll. Second, this guide does not quote premium figures, because rates depend on your classifications and can change. Ask DWS for the current rate for each class code that applies to your business.

Which Employers Must Cover Workers

Coverage is compulsory only for workers in the extrahazardous industries listed in W.S. 27-14-108(a)(ii). If your business operates in one of those sectors and employs workers, you must be covered. The list includes:

  • Logging and mining
  • Utilities
  • Construction
  • Manufacturing
  • Parts of wholesale and retail trade, including motor vehicle and parts dealers, building materials dealers, specialty food stores and gas stations
  • Transportation and warehousing, including air, truck, urban transit, pipeline, postal, courier and warehousing services
  • News and book publishing
  • Real estate lessors
  • Car rental
  • Investigation, guard and services to buildings and dwellings
  • Waste management
  • Certain schools, including fine arts, sports instruction and driving instruction
  • Health care and social assistance (NAICS 621, 622, 623 and 6241 through 6243)
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Repair and maintenance, laundry, and pet care

Many businesses are not on the list. Finance, insurance, professional services, most retail and most education are not listed, and coverage for those employers is optional. Do not read "not listed" as "nothing to do." Those employers should still register with DWS so the agency can decide coverage, as explained in the next section.

Register With DWS, Even If You Are Unsure

Employers should register with DWS at WYUI.wyo.gov, including employers that believe they are not liable under the Act. Registration lets DWS make the coverage determination rather than leaving it to your reading of the list. Employers subject to the Act must obtain a statement of coverage before their workers start work (W.S. 27-14-101 and 27-14-207).

If you have not formed your entity yet, an LLC files its Articles of Organization with the Wyoming Secretary of State through WyoBiz for a $100 filing fee. Entity formation and workers' compensation registration are separate filings, so complete both. Check the name on the WyoBiz business search before you file.

Owners, Partners and LLC Members

Sole proprietors, partners, corporate officers and LLC members are excluded from coverage unless they elect it. An owner who wants coverage files an Affidavit of Coverage under W.S. 27-14-108(k). The election rules are strict:

  • A new corporation or LLC must elect within 30 days of registration.
  • An existing corporation or LLC must elect at least 30 days before a calendar quarter begins.
  • An election must stay in place for 8 calendar quarters.
  • Coverage is tied to the position the owner holds, not to the person.
  • Elected owners are reported at the statewide average wage of $5,620.33 a month, the figure DWS published for the fourth quarter of 2026.

Because elected owners are reported at that average wage, the election changes your reported payroll and therefore your premium. The decision is not automatic, and the 8-quarter requirement makes it hard to reverse quickly. Review it with DWS and your CPA before you file.

Reporting, Payroll and Premium Deadlines

Payroll reports and premiums are due on the last day of the month after the pay month (W.S. 27-14-202). Wages paid in March, for example, are reported and paid by April 30. The director may allow quarterly filing, so ask DWS whether your business qualifies before you assume you can file that way.

Wyoming has no state income tax, so you do not set up state income tax withholding for employees. The payroll obligation that matters here is workers' compensation reporting to DWS. Federal payroll obligations are separate and are not covered in this guide.

Contractors, Subcontractors and Licensing

If you act as a prime contractor, W.S. 27-14-206 requires you to obtain subcontractor certification. Collect a certification from every subcontractor you use, verify it before work starts, and keep it in the project file.

Wyoming does not issue a state contractor, plumber or HVAC license. The state licenses electrical trades, and contractors are licensed city by city, so contact the city clerk where you will operate. Counties issue no business licenses, but they handle land use, building, septic and liquor matters, so a county project can require a county permit even though no county business license exists.

Exclusive Remedy Protection

Employers that comply with the Act keep exclusive-remedy protection under W.S. 27-14-104. In general terms, that protection limits an injured worker's ability to sue the employer for a covered injury and routes the claim through the state system instead. The protection depends on compliance, which is why the registration, statement of coverage and reporting steps above matter. Have an attorney confirm how it applies to your facts.

Out-of-State Workers and Reciprocity

Wyoming has reciprocity with Idaho, Montana, North Dakota, South Dakota, Ohio, Oregon, Utah, Washington and Nevada. The Nevada arrangement excludes construction class codes (23XXX), so reciprocity does not extend to those codes.

Reciprocity is not a substitute for compliance. Wyoming coverage does not replace another state's requirements, so if your workers are based in or working in another state, check that state's rules as well.

Common Mistakes to Avoid

  • Assuming an unlisted business can skip DWS registration. Register anyway so the agency can decide coverage.
  • Assuming owners are covered automatically. Sole proprietors, partners, officers and LLC members are excluded unless they elect coverage.
  • Missing the 30-day election window for a new corporation or LLC.
  • Treating reciprocity as a replacement for another state's rules.
  • Hiring subcontractors as a prime contractor without collecting their certifications.
  • Quoting premiums from memory. Rates are set by class code and must come from DWS.

Penalties and Questions to Ask DWS

This guide does not state penalty amounts, and you should not rely on secondhand figures. Ask DWS directly for the current penalty structure and how it applies to late reporting, missing statements of coverage and unfiled owner elections. Get the answer in writing if it affects a bid or a hiring decision.

Workers' Compensation Checklist

  1. Confirm whether your business activity falls within a listed sector under W.S. 27-14-108(a)(ii).
  2. Register with DWS at WYUI.wyo.gov, even if you believe you are not liable.
  3. If you are subject to the Act, obtain a statement of coverage before any worker starts.
  4. Decide whether owners, partners or LLC members will elect coverage, and file the Affidavit of Coverage on time.
  5. Calendar payroll reporting for the last day of the month after each pay month, or confirm quarterly filing with DWS.
  6. Collect subcontractor certifications if you act as a prime contractor.
  7. Ask DWS for class code premium rates and penalty information.
  8. Check city licensing where you will operate, since Wyoming has no general statewide business license.

Official Resources

Informational only. This guide explains Wyoming workers' compensation rules in general terms. It is not legal, insurance or tax advice. Confirm current requirements with the Department of Workforce Services, and consult a qualified attorney or CPA before making decisions about your business.

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