Itemized deduction statement
At each wage payment, furnish a written statement itemizing all deductions. Agricultural operations are exempt.
See details →WYOMING PAYROLL RESOURCES · WY · REVIEWED 2026-10-03
Wyoming Payroll &
Pay Statement Guide
Review Wyoming’s itemized-deduction statement rule, the 2026 unemployment wage base, the state-administered workers’ compensation program, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Itemized deductions with each paymentWyoming requires a written statement itemizing deductions at each wage payment, with an agricultural exemption.
No state wage income taxWyoming does not tax wages; state payroll costs are employer unemployment contributions and workers’ compensation premiums.
Reviewed 2026-10-03Checked against current Wyoming government sources.
AT A GLANCE
What distinguishes Wyoming pay-period records
Under W.S. § 27-4-101(b), every employer must, at the time of each payment of wages, furnish each employee a detachable part of the check, draft, or voucher—or, where payroll is paid another way, a separate slip—itemizing all deductions made from the employee’s wages. Agricultural operations are exempt from the section under § 27-4-101(c). The statute does not list gross pay, hours, or rates as required fields and does not address electronic delivery.
No state wage income tax
Wyoming does not impose a state income tax on wages, so there is no state withholding table. Federal withholding still applies.
View unemployment tax rates →Unemployment insurance
For 2026, Wyoming’s taxable wage base is $33,800. New employers receive a base rate calculated for their industry plus additional rate factors; an employer that does not complete registration before reporting is assigned the highest base rate.
View 2026 taxable wage base →Workers’ compensation
Wyoming law requires employers subject to the Workers’ Compensation Act to apply for coverage and receive a statement of coverage before starting work in the state. Coverage is administered by the Department of Workforce Services, and businesses that may be non-liable or optional must still register.
View workers’ compensation for new employers →STATE PAYROLL OVERVIEW
What makes Wyoming different from other pay-statement jurisdictions
Wyoming’s statement rule is limited to deductions, but it is specific about form: the statement is a detachable part of the check, draft, or voucher, or an attached itemized slip when wages are paid another way. Because the statute does not address electronic delivery, employers using electronic statements should confirm current Department of Workforce Services guidance and make sure employees can access and keep the itemization. A violation of the wage-payment provisions is a misdemeanor under § 27-4-103.
Wyoming’s workers’ compensation system is administered by the state rather than sold by private insurers. Employers subject to the Act must obtain a statement of coverage before work begins, and the Department asks even businesses that may be non-liable or optional to register so coverage status can be determined. Coverage depends on the employer’s industry and business activity.
Wyoming has no state wage income tax. Unemployment contributions are employer-paid on the first $33,800 of each employee’s wages in 2026. Wyoming’s state minimum wage is lower than the federal rate, so employers covered by the federal Fair Labor Standards Act must pay at least the federal minimum.
PAYROLL REQUIREMENTS CHECKLIST
The Wyoming requirements checklist
When a statement is required
Furnish the statement at the time of each payment of wages under § 27-4-101(b), unless the employer is an agricultural operation exempt under § 27-4-101(c).
Information to include
Itemize all deductions made from the employee’s wages.
Form of the statement
Provide a detachable part of the check, draft, or voucher, or attach an itemized slip when payroll is paid another way. Confirm current guidance before relying on electronic-only delivery.
Other employer obligations
Apply federal withholding, unemployment contributions, workers’ compensation coverage, and the federal minimum wage for FLSA-covered employees separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Wyoming treats the statement after payday
Detachable or attached statement
The statute describes a detachable statement with the check, draft, or voucher, or an attached slip. It does not expressly authorize or prohibit electronic delivery.
Supporting records
The statement provisions do not set a separate retention period. Keep payroll records sufficient to support deductions, unemployment reports, workers’ compensation payroll reports, and federal requirements.
NO STATE WAGE INCOME TAX — FOCUS ON DEDUCTIONS AND EMPLOYER PROGRAMS
Wyoming payroll without state income-tax withholding
Wyoming employers do not withhold a state income tax from wages. Payroll setup centers on federal withholding, itemized deductions, employer unemployment contributions on wages up to the 2026 $33,800 base, and workers’ compensation premiums reported to the state. Neither unemployment contributions nor workers’ compensation premiums should appear as employee deductions.
Unemployment Taxable Wage Base
Wyoming’s taxable wage base by year, including $33,800 for 2026.
View source →LOCAL CONSIDERATIONS
Wyoming payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Cheyenne, Casper, Laramie, or Gillette.
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Cheyenne and CasperApply the statewide deduction-statement, unemployment, and workers’ compensation rules, and the federal minimum wage for FLSA-covered employees.
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Energy and extraction employersWorkers’ compensation coverage depends on industry and business activity. Confirm coverage with the Department of Workforce Services before work begins.
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Agricultural operationsAgricultural operations are exempt from the § 27-4-101 statement provision. Confirm the operation qualifies before relying on the exemption.
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Out-of-state employersEmployers based elsewhere with employees working in Wyoming should register for Wyoming unemployment and workers’ compensation before work begins.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Wyoming payroll records
1Register before work beginsComplete Wyoming unemployment and workers’ compensation registration.›
2Enter payroll detailsAdd wages, deductions, federal W-4 information, and pay dates.›
3Review employer programsApply the employer’s unemployment rate on wages up to $33,800 and report workers’ compensation payroll.›
4Generate the statementComplete the Pay Run and furnish a detachable or attached statement itemizing all deductions.›
5Retain supporting recordsKeep payroll records supporting deductions and state reports.›
BUILT FOR REVIEWABLE PAYROLL
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LeoFolio gives small employers and bookkeepers a focused way to prepare a Pay Run, review the numbers, and generate organized payroll records without a required monthly payroll subscription.
Review before completion
Review supported payroll calculations and record details before completing the Pay Run.
Pay per run
Prepare payroll when you need it without committing to a required monthly payroll subscription.
Privacy-conscious by design
Saved Pay Runs remain in the user’s browser, and payroll history is not maintained in a LeoFolio staff-accessible payroll database.
OFFICIAL WYOMING SOURCES USED FOR THIS PAGE
Official Wyoming sources used for this page
01
Wyoming Statutes · Title 27 (§§ 27-4-101 and 27-4-103)
Primary authority for the itemized deduction statement, agricultural exemption, and penalty.
02
Wyoming Department of Workforce Services · Unemployment Taxable Wage Base
2026 taxable wage base.
03
Wyoming Department of Workforce Services · Unemployment Tax Rates
New-employer and experienced-employer rate assignment.
04
Wyoming Department of Workforce Services · Workers’ Compensation for New Employers
Coverage registration before work begins.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Wyoming sources and is periodically reviewed against current agency guidance. We use the Wyoming Statutes and Department of Workforce Services unemployment and workers’ compensation materials whenever available.
FREQUENTLY ASKED QUESTIONS
Wyoming pay-statement FAQ
What must a Wyoming pay statement show?
Under W.S. § 27-4-101(b), an itemization of all deductions from the employee’s wages, furnished at each payment as a detachable part of the check, draft, or voucher or as an attached slip.
Are any Wyoming employers exempt from the statement rule?
Yes. Agricultural operations are exempt from § 27-4-101.
Does Wyoming withhold state income tax?
No. Wyoming does not tax wages. Federal withholding still applies.
What is Wyoming’s 2026 unemployment wage base?
$33,800. New employers receive an industry-based base rate plus additional rate factors.
Can Wyoming employers buy workers’ compensation from a private insurer?
Wyoming’s workers’ compensation program is administered by the Department of Workforce Services. Employers subject to the Act must obtain a statement of coverage before work begins.
What minimum wage applies in Wyoming?
Wyoming’s state minimum wage is below the federal rate, so employers covered by the federal Fair Labor Standards Act must pay at least the federal minimum wage.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Wyoming Pay Run, review itemized deductions and employer programs before completion, and keep the applicable Wyoming sources with your payroll workflow.