Wyoming payroll taxes
Every tax withheld from a Wyoming paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: eddy.com, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Wyoming SUTA | — | 1.69% (new) | $33,800 |
| Wyoming income tax | None | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
The Wyoming SUTA wage base changes to $34,900 in 2027.
State unemployment insurance
Wyoming charges new employers 1.69% on the first $33,800 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.1% to 8.6%. New employer rates are industry-based. Eddy lists 1.69%, while Teamed (provisional) lists 2.28%-9.78% all-in, so verify. The 2027 base of $34,900 is announced.
Four adjustment factors (including the Employment Support Fund) are added to the base rate, capped at 1.5 points combined
Register and file with the Wyoming unemployment tax agency.
Income tax withholding
Wyoming does not tax wages, so there is no state income tax withheld from paychecks.
Frequently asked questions
- What payroll taxes do employers pay in Wyoming?
- Social Security, Medicare, federal unemployment (FUTA) and Wyoming unemployment insurance (SUTA).
- What is the Wyoming SUTA wage base for 2026?
- $33,800 per employee. It changes to $34,900 in 2027.
- Does Wyoming require state income tax withholding?
- No. Wyoming has no tax on wages.