Unemployment Insurance Tax (FUTA/SUTA): Wyoming

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vonde Smith, Law Offices of Vonde M. Smith, PC

Summary

• Wyoming uses a three-part eligibility test to determine who is an employee for state unemployment insurance (SUI) tax purposes. See Eligibility Test.
• Wyoming law defines wages for SUI purposes as compensation payable for services from any source including commissions, bonuses, and cash and noncash compensation. See SUI Taxable Wages.
• SUI contribution rates are based on an employer's classification, number of years in business and unemployment experience. See Contribution Rates; Experience Rating Method.
• Wyoming has enacted provisions that prevent SUTA dumping, which occurs when an employer takes illegal steps to lower its UI rate. Substantial penalties are imposed on violators. See SUTA Dumping.
• Employers must file quarterly reports with the state of Wyoming to report employee wages subject to SUI. Employers are encouraged to file these returns electronically. See Quarterly Reporting Requirements.
• An employer's account will be charged for overpayments caused by the employer's failure to properly respond to requests for information about benefit claims. See Benefit Overpayments.
• Employers are required to keep payroll records for SUI purposes that provide a true and accurate account of all workers and all payments made for at least four years. Records must include certain required information for each employee. See Recordkeeping Requirements.