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WY · payroll profile

Wyoming

Everything an out-of-state employer needs before running a Wyoming payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax

None on wages

Reciprocal agreements

None

SUI wage base 2026

$33,800

Local income taxes

No

Income tax withholding

Imposes wage income tax	No
Rate structure	n/a
Withholding certificate	none
Accepts federal Form W-4	No
Convenience-of-the-employer rule	No
Nonresident withholding threshold	From the first dollar No personal income tax withholding. Employers must register with the Wyoming Department of Workforce Services for unemployment insurance and workers' compensation.
Local income taxes	No No state or local personal income tax.

Reciprocity

States that exempt Wyoming residents

A Wyoming resident working in these states files that state's certificate and is taxed only by Wyoming.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026	$33,800 2025 base was $32,400.
New employer rate	varies by industry New employers are assigned the average contribution rate for their industry, so there is no single statewide new-employer rate.
Experience rate range	0.1% – 8.5%
Experience-rating method	benefit ratio
Employee UI contribution	No
Paid family / medical leave	No

Employer registration

Tax agency: Wyoming Department of Revenue
UI agency: Wyoming Department of Workforce Services

Sources

revenue.wyo.gov · dws.wyo.gov · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.