What payroll taxes does a Wyoming employer pay?

Employers pay the matching 7.65% FICA (6.2% Social Security up to the wage base plus 1.45% Medicare), federal FUTA of 0.6% on the first 7,000 dollars of wages after the standard state credit, and Wyoming state unemployment insurance on the state wage base. Wyoming has no employer state income tax withholding obligation because there is no state income tax.

What is Wyoming's SUI tax?

Wyoming charges state unemployment insurance on a taxable wage base that adjusts annually (recently around 32,000 dollars). New employers pay an industry-based rate, often in the low single digits of a percent, while established employers get an experience-rated rate.

How is FUTA calculated?

FUTA is 6.0% on the first 7,000 dollars of each employee's wages, but employers in states that are compliant get a 5.4% credit, leaving an effective 0.6%, or 42 dollars per employee per year, in most cases.

Does Wyoming have a state disability or PFML tax?

No. Wyoming does not levy a state disability insurance (SDI) or paid family and medical leave (PFML) payroll tax, so those lines are zero for Wyoming employers, unlike states such as California or Washington.

Is this the full cost of an employee?

No. This covers mandatory employer payroll taxes only. Workers' compensation premiums, benefits, and the employee's own gross wages are additional costs on top of these payroll taxes.

Wyoming Employer Payroll Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

Hiring in Wyoming carries a relatively light employer payroll tax burden: there is no state income tax withholding and no SDI or PFML levy. This calculator sums the employer-side taxes that do apply — the matching FICA contribution, federal FUTA after the standard credit, and Wyoming state unemployment insurance — so you can see the true payroll tax cost of an employee.

How it works

The calculator applies each tax to the correct wage base:

Employer FICA. Social Security at 6.2% on wages up to the federal wage base, plus Medicare at 1.45% on all wages — 7.65% combined, matched by the employer.
FUTA. 6.0% on the first $7,000 of wages, reduced by the standard 5.4% credit to an effective 0.6% (about $42 per employee per year).
Wyoming SUI. Your state unemployment rate applied to Wyoming’s taxable wage base (recently around $32,000). New employers pay an industry-based rate.
SDI / PFML. Zero — Wyoming has no such payroll tax.

Notes and example

For an employee earning $50,000 with a 2.0% SUI rate on a $32,000 base: employer FICA is $50,000 × 7.65% = $3,825, FUTA is about $42, and SUI is $32,000 × 2.0% = $640, for roughly $4,507 in employer payroll taxes — on top of the $50,000 wage itself and any workers’ comp and benefits. Wyoming’s lack of state income tax and disability levies keeps this total lower than in many other states.