Employer of Record ยท Wyoming
Wyoming is one of the most tax-friendly states in the US - no state personal income tax, no state corporate income tax, and one of the lowest overall tax burdens in the country. But it is also one of four remaining monopolistic workers' comp states: where coverage is required it must come from the Wyoming Department of Workforce Services fund, not private carriers. Cheyenne is the capital and a growing technology and government services hub; Casper is the center of Wyoming's significant energy sector. WorkGenius becomes your legal employer, handles mandatory DWS enrollment, and manages every Wyoming obligation from day one.
Facts reviewed against primary sources in September 2026
| Requirement | Wyoming | Detail |
|---|---|---|
| Minimum wage | $7.25/hr | Wyoming's state minimum wage of $5.15/hr is superseded by the federal floor of $7.25/hr for FLSA-covered employers |
| State income tax | None | Wyoming levies no personal or corporate state income tax - the most tax-friendly state in the US |
| Workers' compensation | DWS state fund (monopolistic) | Mandatory for the extrahazardous industries listed in W.S. 27-14-108 and elective for other employers, but only the Wyoming Department of Workforce Services fund may write it - private carriers are not permitted |
| Final paycheck | Next regular payday | Final wages are due on the next scheduled payday following separation |
| WFEPA threshold | 2+ employees | Wyoming's Fair Employment Practices Act covers employers with 2 or more employees - one of the lowest anti-discrimination thresholds in the US |
| Paid leave mandate | None (state) | Wyoming has no state-mandated paid sick leave or paid family leave program |
The Defining Law
Wyoming is one of four remaining monopolistic workers' compensation states in the US (along with North Dakota, Ohio, and Washington). Where coverage is required it can only be bought from the Wyoming Department of Workforce Services (DWS) Workers' Compensation Division, and private insurance carriers are prohibited from writing workers' comp policies for Wyoming employees. Coverage is mandatory for employers in the extrahazardous industries listed by NAICS code in W.S. 27-14-108 - agriculture and logging, mining, utilities, construction, manufacturing, transportation, health care and others. Employers outside those categories are not required to carry it, but may elect into the state fund under W.S. 27-14-108(j), and an electing employer must cover every employee rather than a subset. This matters for the professional, technical and office roles an EOR most often places, which usually fall outside the mandatory list. Rates are set by the DWS based on industry classification codes - different industries pay different premium rates reflecting the relative risk of workplace injury in that sector. Employers who operate without DWS enrollment face personal liability for any workplace injury claims, plus civil penalties. For out-of-state employers accustomed to extending their existing private carrier workers' comp policy to a new state, Wyoming requires a fundamentally different approach: a separate DWS enrollment must be in place before the first Wyoming employee begins work.
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Wyoming Coverage
Wyoming's monopolistic workers' comp fund enrollment, no-income-tax payroll configuration, and WFEPA anti-discrimination obligations apply from the very first hire.
WorkGenius enrolls every Wyoming employee with the Wyoming Department of Workforce Services Workers' Compensation Division, manages all contribution payments by industry classification, and handles claims administration through the DWS system. Private carrier alternatives are not available.
Wyoming levies no personal income tax. WorkGenius configures Wyoming payroll with no state withholding - the most tax-friendly payroll setup in the country.
Wyoming's WFEPA covers employers with 2 or more employees - one of the lowest anti-discrimination thresholds in the US. It prohibits discrimination based on race, color, sex, creed, national origin, ancestry, disability, and age. WorkGenius ensures all employment agreements and onboarding materials are WFEPA-compliant.
W.S. 27-4-101 requires semimonthly pay for railroads, mines, refineries, oil and gas operations, and factories, mills and workshops; other employers set their own regular schedule. WorkGenius sets a compliant Wyoming pay frequency, delivers final pay on the next regular payday under W.S. 27-4-104, and maintains required wage records.
Wyoming voided most non-competes for contracts signed on or after July 1, 2025. WorkGenius keeps void restrictions out of Wyoming employment agreements and relies instead on trade secret and confidentiality protections, which remain enforceable.
ACA-compliant health coverage, 401(k), and disability insurance enrolled and administered. Offboarding includes final pay on the next regular payday and COBRA administration.
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Wyoming has no state income tax and is one of four remaining monopolistic workers' comp states - where coverage is required, it can only come from the Wyoming Department of Workforce Services fund. Coverage is mandatory for the extrahazardous industries listed by NAICS code in W.S. 27-14-108, and elective for everyone else. WorkGenius determines which side of that line each Wyoming role falls on, then handles DWS enrollment, payroll, and compliance automatically.
Wyoming's combination of no income tax and a monopolistic workers' comp requirement makes it unusually simple on withholding but requires advance DWS enrollment.
Wyoming is one of four monopolistic workers' comp states. All employers must enroll with the Wyoming Department of Workforce Services Workers' Compensation Division before hiring employees. Private carriers cannot write Wyoming workers' comp policies. Premium rates are set by DWS industry classification.
Wyoming has no personal state income tax and no corporate state income tax. Wyoming is consistently ranked among the two or three most tax-friendly states in the country. No payroll withholding for state income tax is required for Wyoming employees.
Covers employers with 2 or more employees - one of the lowest anti-discrimination thresholds in the US. W.S. 27-9-105 prohibits discrimination based on age, sex, race, creed, color, national origin, ancestry or pregnancy, and against a qualified disabled person. Age protection applies from 40 with no upper limit. Complaints go to the Wyoming Department of Workforce Services within six months of the alleged violation.
Wyoming voided most non-competes effective for contracts entered into on or after July 1, 2025. Under W.S. 1-23-108 any covenant not to compete that restricts a person's right to earn compensation for skilled or unskilled labor is void, with narrow exceptions for the sale of a business, the protection of trade secrets, sliding-scale recovery of relocation and training costs, and executive and management personnel and their professional staff. Physician non-competes are void outright. Agreements signed before July 1, 2025 are unaffected.
Simple Process
Once the offer is signed, your new hire is set up and payroll-ready within 24 hours.
Workers, roles, locations, and start dates. We tailor the setup to your needs.
Our AI runs every worker through Wyoming's classification and compliance rules. We prepare compliant contracts and payroll setup.
Onboarded with Wyoming-compliant contracts, benefits enrolled, payroll running from day one.
Payroll runs on Wyoming rules. Taxes filed. Compliance monitored. One weekly invoice.
Wyoming has operated a state workers' compensation fund since 1915, predating most private insurance markets for this type of coverage. The monopolistic model - in which all employers must use the state fund and private carriers are prohibited - reflects a policy choice to keep workers' comp coverage universal and consistently funded. Wyoming's Department of Workforce Services Workers' Compensation Division sets rates by industry classification, so premium costs vary significantly by the type of work the employee performs. Employers who try to extend an out-of-state private workers' comp policy to Wyoming are non-compliant. WorkGenius handles DWS enrollment before the first Wyoming employee starts work.
Wyoming levies no personal state income tax and no state corporate income tax - one of only a handful of states with no income tax of any kind. The state funds its government primarily through mineral severance taxes (oil, gas, coal, and trona). Wyoming consistently ranks among the two or three most tax-friendly states in the country for both individuals and businesses. For payroll purposes, no state income tax withholding is required for Wyoming employees.
Wyoming's Fair Employment Practices Act (WFEPA) covers employers with 2 or more employees - one of the lowest anti-discrimination thresholds in the country. It prohibits discrimination in employment based on race, color, sex, creed, national origin, ancestry, disability, and age (40+). The Wyoming Department of Workforce Services enforces the WFEPA. Employers with a single Wyoming employee are exempt from WFEPA, but federal anti-discrimination statutes still apply at higher headcount thresholds.
Wyoming's state minimum wage is $5.15/hr - which has not been updated for many years. However, the federal minimum wage of $7.25/hr preempts Wyoming's rate for all employers covered by the Fair Labor Standards Act (FLSA). In practice, virtually all Wyoming employees are covered by FLSA and are therefore entitled to $7.25/hr. Wyoming has not enacted a minimum wage above the federal floor, and there is no current legislative momentum to do so.
No. Wyoming has no state-mandated paid sick leave or paid family leave program. Federal FMLA provides unpaid job-protected leave for qualifying employees at employers with 50 or more employees. Wyoming is one of the most employer-friendly states on leave compliance - no accrual mandates, no leave insurance contributions, and no paid leave administration obligations beyond any voluntary policy the employer offers.
No, for most workers. Wyoming enacted SF0107 in 2025, creating W.S. 1-23-108, which makes any covenant not to compete that restricts a person's right to earn compensation for skilled or unskilled labor void. It applies to contracts entered into on or after July 1, 2025; agreements signed before that date are unaffected. Four narrow exceptions survive: the purchase and sale of a business or its assets, protection of trade secrets, sliding-scale recovery of relocation, education and training costs, and executive and management personnel together with the professional staff who support them. Physician non-competes are void outright under a separate subsection. WorkGenius keeps void restrictions out of Wyoming agreements and protects the business through trade secret, confidentiality and non-solicitation terms instead.
WorkGenius handles worker classification, Wyoming payroll, benefits, and every other compliance requirement so you don't have to. Get started today.
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