WY · Payroll tax 2026
The true cost of hiring in Wyoming
Estimate what a W-2 employee costs in Wyoming and compare it with a 1099 contract using sourced 2026 payroll-tax defaults that you can adjust to your assigned rate.
Estimate a Wyoming hire
Pre-filled with a 2.35% industry planning default. Adjust SUI, salary, benefits, and the 1099 rate to fit your hire.
Results update instantly. Your values stay in this browser.
A W-2 hire in Wyoming costs more than salary. Employers pay federal FICA and FUTA plus state unemployment insurance. For 2026, HiringMath uses a 2.35% planning default; the assigned rate varies by industry on the first $33,800 of wages, producing up to about $794 of state UI tax per worker before experience-rating or account-specific adjustments. Wyoming does not tax wage income. New-employer rates are industry-average based; 2.35% is a planning default. No state income tax; state-monopoly workers comp. The calculator below combines those statutory items with editable benefits, workers' compensation, and overhead, then compares the result with a 1099 contract.
Wyoming employer tax facts
| Item | WY |
|---|---|
| SUI planning default | 2.35% |
| SUI taxable wage base | $33,800 |
| Federal FICA (employer) | 7.65% |
| FUTA | 0.6% |
| State income tax on wages | None |
| Worker classification test | Common-law control test |
Extra employer taxes: New-employer rates are industry-average based; 2.35% is a planning default. No state income tax; state-monopoly workers comp.
Example: a $75,000 hire in Wyoming
At a $75,000 base salary with typical benefits, a W-2 employee in Wyoming costs an employer $99,874 per year — $24,874 above base pay. An equivalent 1099 contract at $75,000 would cost $24,874 less; the breakeven contract rate is $99,874.
Misclassification risk in Wyoming
Test: Common-law control test
Common-law test; back premium liability; no dedicated statute.
Penalties by stateCompare nearby rates
Wyoming's 2.35% new-employer SUI rate sits near Missouri (2.38%), Hawaii (2.4%), Oregon (2.4%), Massachusetts (2.42%). See the full 51-state comparison or the 2026 employer payroll tax reference.
Common questions
Wyoming hiring-cost FAQ
What SUI rate does HiringMath use for Wyoming?
The calculator starts with a 2.35% planning default; the assigned rate varies by industry, applied to the first $33,800 of each employee's 2026 wages. Your assigned rate can differ because of industry, surcharges, and claims history, so replace the default with the rate on your state notice when available.
Does Wyoming have a state income tax?
No. Wyoming does not tax wage income, though employers still owe federal payroll taxes and state unemployment insurance.
What should employers know about worker classification in Wyoming?
Common-law test; back premium liability; no dedicated statute. This is a planning summary, not legal advice; confirm classification decisions with the relevant agency or counsel.