State guide
How to Register for Wyoming Payroll Taxes
Let a dedicated tax manager file your Wyoming registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
1 joint registration with DWS: UI and workers' comp
$33,800 UI wage base in 2026
No state income tax withholding
Quarterly UI reports due the month after each quarter
Done for you
Wyoming accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Wyoming that means one joint business registration with the Department of Workforce Services (DWS), which sets up unemployment insurance and determines workers' compensation coverage. Wyoming has no individual income tax, so there is no state withholding account.
- One tax manager who owns your file
- Your DWS joint business registration filed with you
- Workers' comp coverage confirmed before work starts
- Quarterly UI report dates on one calendar
Hands-on help from a real person who knows Wyoming employer accounts. Use it alone or with managed payroll.
Quick answer
Wyoming payroll tax registration at a glance
Wyoming does not have an individual or corporate income tax, so employers don't open a state withholding account. Instead, every employer completes one joint business registration with DWS in WYUI, which covers unemployment insurance and workers' compensation.
In 2026, unemployment tax applies to the first $33,800 of each employee's wages. New employers get a rate built from an industry base rate plus four rate factors, sent after registration. Quarterly reports are due April 30, July 31, October 31 and January 31.
Who must register
Who registers in Wyoming
The joint registration comes first.
| Situation | Wyoming requirement |
|---|---|
| Your business performs work in Wyoming or hires a Wyoming resident | Register with DWS |
| You are an out-of-state employer | Also complete the Out-of-State Employer Questionnaire |
| You are subject to the Workers' Compensation Act | Apply for coverage and receive a statement of coverage before starting work |
| You might be non-liable or optional for workers' comp | Register anyway so DWS can decide |
| You withhold state income tax | Not applicable: Wyoming has no individual income tax |
Registration steps
How to register in Wyoming
One registration, then reporting.
- Visit WYUI.wyo.gov and, under Employer Services, select Register New Business with DWS.
- Follow the prompts and save the Registration Summary as a PDF.
- Send the Out-of-State Employer Questionnaire if your business isn't based in Wyoming.
- Watch for your rate notice, which DWS sends after registration.
- Set up new hire reporting with the Wyoming New Hire Reporting Center.
More than withholding
One registration, two programs
Wyoming's DWS joint registration sets up unemployment insurance and workers' comp together.
On your own
- WYUI joint business registration
- Statement of coverage before work starts
- Quarterly UI reports
With your PayAdvisors tax manager
- Your tax manager files it with you
- We make sure it's in hand
- You get one calendar for every filing
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your business and ownership details for WYUI
- A physical address, or the job site name, city or county where work will happen
- Your industry, which sets the new employer base rate
- The Out-of-State Employer Questionnaire, if it applies
Accounts
What you end up with
One registration, two programs.
- A DWS unemployment insurance account in WYUI for quarterly reports and payments.
- Workers' compensation coverage or an exemption decision from DWS.
- No state withholding account, since Wyoming has no individual income tax.
Rates
Wyoming 2026 payroll tax numbers
Figures published by DWS.
| Item | Figure |
|---|---|
| UI taxable wage base | First $33,800 per employee (2026); $34,900 listed for 2027 |
| New employer UI rate | Industry base rate plus four rate factors, sent after registration (see DWS) |
| If you report before registering | The highest base rate is assigned |
| State income tax withholding | None |
Pitfalls
Wyoming mistakes to avoid
Most problems come from order of steps.
- Starting work before coverage. Get a statement of coverage before work starts in Wyoming.
- Reporting before registering. Employers who report first are assigned the highest base rate.
- Skipping the questionnaire. Out-of-state employers must complete it too.
- Assuming owners are exempt. DWS has specific rules for reporting owner and family wages; check them before you leave anyone off.
Related duties
Other Wyoming employer obligations
These run alongside the DWS account.
- New hire reporting. Employers are required to report new hires; see the Wyoming New Hire Reporting Center for timing.
- Workers' compensation. Required before work starts for employers subject to the Act.
- Federal payroll taxes still apply; Wyoming's lack of income tax affects only state withholding.
Filing calendar
Wyoming deadlines after registration
UI reports run quarterly.
- Q1 UI report: April 30
- Q2 UI report: July 31
- Q3 UI report: October 31
- Q4 UI report: January 31; weekend or holiday due dates move to the next business day
- New hire reports: see the New Hire Reporting Center
Official links
Wyoming agency links
Official forms, rates and guidance.
- State of Wyoming: About Wyoming
- Department of Workforce Services: Workers' Compensation New Employers
- Department of Workforce Services: Unemployment Taxable Wage Base
- Department of Workforce Services: Unemployment Tax Rates
- Department of Workforce Services: Reporting Due Dates
- Department of Workforce Services: Wyoming New Hire Reporting
- Department of Workforce Services: UI Employers
Wyoming registration questions
Does Wyoming have state income tax withholding?
No. Wyoming does not have an individual or corporate income tax, so there is no state withholding account.
How do I register for Wyoming payroll taxes?
Complete the joint business registration in WYUI by selecting Register New Business with DWS. It covers unemployment insurance and workers' compensation.
What is the Wyoming new employer unemployment rate?
There's no single figure. DWS assigns new employers an industry base rate plus four rate factors and sends a rate notice after registration. The 2026 wage base is $33,800.
When are Wyoming UI reports due?
April 30, July 31, October 31 and January 31, moving to the next business day when the date falls on a weekend or holiday.
When must Wyoming new hires be reported?
Wyoming requires new hire reporting; the Wyoming New Hire Reporting Center has the timing.
I am the only employee of my S corporation. What do I need in Wyoming?
You still complete the DWS joint registration. How your own wages are reported for UI and workers' comp is a question to check with DWS, which publishes rules for owners and family members. There's no state withholding account. A dedicated tax manager can complete the registration with you as part of our S corp payroll package.
How is registration priced?
Wyoming uses one DWS joint registration for unemployment insurance and workers' comp, with no state income tax withholding. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Wyoming state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Wyoming with you
A dedicated tax manager files your Wyoming joint business registration with you, confirms workers' comp coverage before work starts and confirms your account before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against Wyoming state agency pages. This guide is general information, not tax or legal advice.
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