Wyoming Payroll Compliance
Every rate, wage base, and threshold Wyoming employers need for 2026 — sourced from the Dept. of Workforce Services — including the lowest nominal state minimum wage figure in the entire country, and why it almost never actually applies.
Minimum Wage & Hours
Wyoming’s own minimum wage statute sets a rate of just $5.15/hour — tied with Georgia for the lowest nominal state minimum wage figure in the country. In practice, this almost never applies: any employer or employee covered by the federal FLSA (which includes virtually every business engaged in interstate commerce) must pay the higher $7.25 federal rate instead.
| Item | 2026 Value | Notes |
|---|---|---|
| State statutory minimum wage | $5.15/hr | Tied with Georgia for the lowest state-set figure in the US |
| Effective minimum wage | $7.25/hr | Federal FLSA governs for virtually all covered employers |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state daily overtime rule |
| Local wage ordinances | None | No Wyoming city or county sets its own minimum wage |
State Income Tax
Wyoming has no personal income tax, and no local jurisdiction adds one. Federal withholding, FICA, and FUTA still apply in full.
| Item | 2026 Value | Notes |
|---|---|---|
| State income tax | None | No wage withholding required or possible |
| Local income tax | None | No Wyoming city or county imposes one |
Unemployment Insurance (SUI)
Wyoming’s SUI wage base rose to $33,800 for 2026, up from $32,400.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $33,800 | Up from $32,400 in 2025 |
| Rate range | 0% – 8.5% | Based on employer experience |
| Administering agency | Dept. of Workforce Services | Quarterly filing, standard schedule |