Wyoming Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against Wyoming Department of Workforce Services's own pages and the other official sources below
Wyoming employers pay state unemployment tax (SUTA) on the first $33,800 of each employee's wages in 2026. New employers get an industry-based rate rather than one statewide figure: New employers get a base rate for their industry plus four additional rate factors. Every Wyoming employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in Wyoming?
Enter your headcount and average pay to see the employer's share of Wyoming and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
Wyoming employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
Wyoming unemployment (SUTA) 1.84% × first $33,800 per employee | $3,110 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
| Total employer taxes | $22,445 |
| Per employee | $4,489 |
Assumes every employee earns the average and works in Wyoming all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
Wyoming unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $33,800 per employee (14th highest of 51)
- New-employer rate
- Industry-based (no single statewide figure)
- How the new-employer rate works
- New employers get a base rate for their industry plus four additional rate factors.
- 2025 average employer rate
- 1.84% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Register with Wyoming Department of Workforce Services when you first pay wages in Wyoming; you get an account number for quarterly wage reports and tax payments.
Federal payroll taxes every Wyoming employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Wyoming unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Workers' comp: Wyoming is a monopolistic state: coverage must be bought from the state fund.
Next for Wyoming employers: Wyoming paycheck calculator (employee withholding) · Wyoming new hire reporting · Wyoming payday & final paycheck rules · Wyoming workers' comp · full payroll cost calculator
Wyoming payroll tax FAQ
What is the Wyoming SUTA rate for new employers in 2026?
Wyoming doesn't use a single new-employer rate. New employers get a base rate for their industry plus four additional rate factors.
What is the Wyoming SUTA wage base for 2026?
$33,800 per employee. Once an employee's 2026 wages pass that amount, you stop paying Wyoming unemployment tax on them for the rest of the year. That is the 14th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in Wyoming?
No. In Wyoming unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do Wyoming employers pay?
For 2026, Wyoming has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.
How much FUTA do Wyoming employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Wyoming unemployment tax on time. Wyoming is not a credit-reduction state for 2026.
How does my Wyoming SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Wyoming Department of Workforce Services assigns a rate each year based on your layoffs and benefit charges. Use the rate on your annual rate notice. The 2025 average employer rate in Wyoming was 1.84% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12Related Resources on This Site
More for your state
- GuideWyoming small business guide
- Workers' CompWyoming workers comp requirements
- Business LicenseWyoming business license requirements
- Resale PermitWyoming resale certificate & seller's permit
- LLChow to form an LLC in Wyoming
- FormationWyoming annual report due date, fee & franchise tax
- Sales TaxWyoming sales tax rates & rules
- Minimum WageWyoming minimum wage
Helpful guides
- CertificationMBE/WBE/MWBE certification guide
- Workers' Compworkers compensation insurance by state
- General Liabilitygeneral liability insurance
- Commercial Autocommercial auto insurance
Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from Wyoming Department of Workforce Services before filing.