Employers and Businesses

Can you tell me what the status is of my Joint Business Registration form?

Processing your Joint Business Registration may take at least 2 weeks from the date of receipt of the registration. If it has been over 2 weeks please feel free to inquire on the status at +1 (307) 777-6763 for Workers' Compensation and +1 (307) 235-3217 for Unemployment Insurance.

If I am an Out of State Employer what other forms do I need to register for Unemployment Insurance and WC?

The Out of State Questionnaire form will need to be submitted along with your Joint Employer Registration Form.

Where do I send the OSHA 300?

The OSHA 300 does not need to be sent to anyone, unless it was sent to you as part of a survey. It does need to be maintained at your facility for 5 years and be accessible in case of an OSHA inspection.

How can I get a free OSHA Consultation visit without a penalty?

A courtesy full service health and safety visit can be conducted at your facility by the OSHA Consultation services without any penalty. Safety and health programs will be evaluated and assessed, and specific safety and health assistance or training is also available. This assistance must be requested. Fill out our online Request for Consultation Services or print and complete a hard copy Request for Consultation Services and FAX +1 (307) 777-3646 or mail it to:

  • Wyoming Workers' Safety - Consultation Services
  • 1510 E. Pershing Blvd., West Wing
  • Cheyenne, WY   82002

Are the Wyoming Health and Safety Standards different from the Federal Standards?

No. Wyoming rules are exactly like the Federal Standards. Our Legislature has mandated that we cannot be more stringent than the Federal guidelines.

Who receives the money from an OSHA penalty?

Penalty money goes to the local school district where the violation occurred. Wyoming Workers' Safety does not receive any of the penalty money.

Do I need to have MSDS sheets for household chemicals at my place of business?

No. As long as the chemical quantities are small amounts and it is not your assigned job duty.

How can I help prevent unemployment insurance fraud?

If you think that a claimant is filing for benefits fraudulently, even if he or she is working for another employer, it is vital that you convey this information to the Unemployment Insurance Division. You should do this EVEN IF THE INFORMATION IS NOT REQUESTED. Your accurate and timely reporting of fraud can save hundreds and even thousands of dollars in tax money that might not otherwise be detected. You can contact the Unemployment Insurance Fraud Unit at +1 (307) 235-3658. You may remain anonymous if you wish.

How do I apply for Workers' Compensation and Unemployment Insurance coverage?

You need to complete a Joint Business Registration Form. You can also apply using our online registration system.

Paper forms are available on request at +1 (307) 777-6763 or +1 (307) 235-3217. Completed Joint Business Registration Forms will NOT be accepted by fax.

The mailing address to send the Joint Business Registration Form is:

  • Wyoming Department of Workforce Services
  • P.O. Box 2760
  • Casper, WY   82601

Please allow at least 2 weeks to process your registration. Registering prior to hiring employees will avoid penalties and interest from delinquent reporting.

Does the Wyoming Employment Security Law apply to me?

If you begin or acquire a business and pay wages in either the current or the preceding calendar year, you may be subject to the provisions of the Wyoming Employment Security Law. This includes full-time, part-time, and contract employees. You, as the owner of a business, must register with the Department of Employment, Unemployment Tax Division. The law provides different coverage provisions for various categories of employers. Your business will be classified as one (1) of the following:

  • Agricultural Employer - To be subject under the provisions of the law, you must have paid cash wages of $20,000 or more for agricultural labor during any calendar quarter in the current or preceding calendar year, OR have ten (10) or more workers engaged in agricultural labor on any one day of twenty (20) or more different weeks in a calendar year.
  • Domestic Employer - To be subject under the law, an employer of domestic help (persons employed as household help) must have paid $1,000 or more cash remuneration for such services in any calendar quarter of the current or preceding calendar year.
  • Governmental Employer - If you are a governmental entity (State, County, City, School District, or other political subdivision, or instrumentality thereof), you are subject to the provisions of the Wyoming Employment Security Law regardless of the amount of wages paid or number of workers employed. Once a governmental entity (City or County) has made a financial option, either reimbursable or tax paying, this election is binding on all component parts of the entity.
  • Nonprofit Organization - Service performed for nonprofit organizations, defined in Section 3306(c)(8) of the Federal Unemployment Tax Act and exempt from income tax under Section (501)(c)(3) of the Internal Revenue Code, is subject employment if the organization had four (4) or more individuals in employment for some portion of a day in each of twenty (20) weeks, whether or not the weeks were consecutive, within the current or preceding calendar year, regardless of whether they were employed at the same moment of time. Some service may be excluded.
  • Other Employers - You are subject under the law once you hire an employee. You are also subject if you have taken over substantially all the assets, trade or business from an employer already covered by this law.

What states does Wyoming not have reciprocal agreements with?

Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Vermont, Virginia, West Virginia and Wisconsin.

If a payday falls on a weekend or holiday, when must paychecks be distributed?

There is nothing prohibiting an employer from depositing wages due in an account in any financial institution authorized by the United States or any state if the employer has voluntarily authorized such a request.

What will happen if an employer participating in the Workers' Compensation Deductible Program files a work injury after the required filing deadline?

The employer will be immediately removed from the Workers' Compensation Deductible Program and will not be re-eligible for participation in the Workers' Compensation Deductible Program for a minimum of 8 calendar quarters.

The employer's base rate will be reinstated at the full industry base rate for premiums rate calculations, retroactive to the reporting period for which the employer first became noncompliant.

What steps can the Division take to collect?

Unemployment Insurance

A cash bond may be required from a habitually delinquent employer, the amount to be determined by this Division. W.S. 27-3-510(d).

An employer may be enjoined from having employees in this state until compliance with the law is met. W.S. 27-3-502(f).

We can sue the employer in District or County Court for delinquent taxes, interests, court costs and attorney fees in connection with the suit and use the usual collection remedies including execution of judgment and garnishment. W.S. 27-3-511.

If legal action is necessary to collect unpaid Unemployment Insurance assessments, it would be done under authority of Wyoming Employment Security Law, Sections 27-3-503, 27-3-510, and 27-3-511, whilch include liens, jeopardy assessments, judgments, and enjoinments.

Corporate officers may be held personally liable for the payment of taxes. This Law change was effective July 1, 1993. W.S. 27-3-510(e).

Workers' Compensation

If a non-resident surety bond is on file with the Department, a claim will be filed against the bond, after a thirty (30) day notice is given to the employer, requesting payment in full.

If the employer fails to make payments with in thirty (30) days for the date due, following notice by the Division, the Attorney General shall immediately gbring suit in the name of the State for the collection of delinquent payments. If a judgment is rendered in favor of the State, the judgment shall be for double the amount of the payroll plus court costs. W.S. 27-14-203(d).

A tax lien will be filed on any amounts due from the employer if payment has not been received within thirty (30) days of the date due, following notice by the Division. The lien covers all real and personal property of the employer in the county where it is filed. W.S. 27-14-203(e).

If the employer fails to make payments within thirty (30) days of the date due, following notice by the Division, the employer shall be enjoined in an action instituted by the Director from engaging or continuing in a business covered by this act. W.S. 27-14-203(f).

Coverage for an employer with optional coverage will be terminated if the account remains delinquent thirty (30) days following notification by certified mail. The employer remains liable for premium and and case cost reimbursement. The employer shall not be eligible for reinstatement of optional coverage for a period of six months.

We do not have enough money to pay our outstanding taxes due. What will happen?

Unemployment Insurance

A tax lien will be filed on any amounts that are due from the employer, either actual or estimated, if the delinquency is not resolved within fifteen (15) days from the scheduled Lien Hearing. You will be notified of the Lien Hearing by mail and will be advised of the scheduled hearing date. This lien covers all real and personal property of the employer in the county where it is filed. [NOTE: There is no statute of limitations on government liens.] WS 27-3-511(c)

Workers' Compensation

A tax lein will be filed on any amounts due from the employer if payment has not been received within thirty (30) days of the date due. The lein covers all real and personal property of the employer in the county wehre it is filed. WS 27-14-203(e)

I received a statement saying I have a Jeopardy Assessment. What is this?

A JEOPARDY ASSESSMENT is an estimated amount of taxes that are due. A JA will be made on any quarter, if an employer neglects or refuses to submit reports and pay tax and interest due within 30 days from the report due date. If the report is not received within fifteen (15) days from the JA date, the estimate is considered final and reflects the taxes due from the employer. WS 27-3-510(c)

What is an unemployment tax adjustment factor?

There are three adjustment factors and they are included in all tax rates:

  1. Noncharge Ineffective Charge is used to replenish the fund for benefits which are not directly charged to a specific employer's account or charges that are not recoverable because of the maximum rate limitation.
  2. Employment Support Fund is used to fund special programs and to support employment office programs. This assessment cannot be used for FUTA credit.
  3. Fund Balance Adjustment is used to maintain the solvency of the fund.

Taxable wages on the Tax Rate Notice do not match taxable wages for the year.

These are fiscal years wages from July 1 to June 30, and could be affected by amended or missing reports.

What is the Employment Support Fund listed on line 4 - Tax Due - of the Summary Report?

This "surtax" (for 2009, 0.00072 of the total paid to Wyoming), cannot be included in the Wyoming Unemployment Insurance taxes used as a credit against IRS 940 taxes. This is a Wyoming state tax and goes specifically toward support and special programs.

I don't agree with my Unemployment Insurance tax rate.

If you don't agree with your rate, you have 30 days from the date of the notice to file a written appeal. It should be addressed to:

  • Wendy Tyson, Box 2760
  • Casper, WY 82602

Why do I have a delinquent rate?

Any Unemployment Insurance delinquency (unfiled reports, unpaid tax or unpaid interest) on September 30th will have caused a delinquent rate to be assigned. Once the delinquency is resolved, the delinquent rate will be relieved in the next quarter. An amended rate notice will be issued when the delinquency is relieved.

The taxable wage amounts on the rate notice don't match the wages I reported on my quarterly reports.

The taxable wages shown on the rate notice are for fiscal years (July 1st thru June 30th). Only wages for which the taxes were paid by July 31st are used in the calculation.

What are the incremental bond requirements for large scale requirements for Unemployment Insurance in Wyoming?

"Section 27-3-516 of the Law provides that any person, firm, or corporation and every prime or general contractor on a project that will employ or contract for the employment of or is employing, directly or indirectly through agents, independent contractors, or subcontractors, at least two hundred fifty (250) persons towork on a project in Wyoming, with an estimated construction cost of at lease $25,000.000, a majority of which is planned to be completed or discontinued within a period of seven (7) years, shall notify the Department prior to commencing the project."

All three (3) of these criteria must be met before an Incremental Bond deposit will be required.

When a bond is required, it must be a cash bond made payable to this agency in the amount of one half of one percent (.5%) of the total bid amount. W.S. 27-3-516

Can I get an industry rate to send my workers' compensation or unemployment insurance reports in? I'm not registered yet, but have sent in all the paperwork.

You MUST be registered before you will be given an industry rate. Unless you are registered now, do not to send in a report or payment until you receive the employer packet with all pre-printed forms and the correct rate.

I didn't get registered before the date that the last report was due and have employees in Wyoming that I need to report for that quarter. Will there be penalties and interests?

Yes. To avoid these types of problems, you, as an employer, are responsible for registering with this Division BEFORE hiring in Wyoming.

I received a business registration form in the mail and don't know why.

Registrations are sent to employers/potential employers for many reasons, from many sources, including the IRS, Secretary of State, and benefit claim cards. You may contact the Unemployment Tax Division at (307) 235-3217 if you have questions.

What is New Hire Reporting?

New Hire Reporting is a process by which the employers submit information on newly hired and re-hired employees to a designated State agency within 20 days of hire

New Hire Reporting

  • Wyoming New Hire Reporting Center
  • P.O. Box 1408
  • Cheyenne, WY   82003
  • +1 (307) 638-1675
  • +1 (800) 970-9258
  • +1 (800) 921-9651
  • www.wy-newhire.com

(New Hire Reporting is in compliance with Wyoming Statute 27-1-115).

Why is this information needed?

New hire reporting speeds up the income withholding process, expedites collection of child support from parents who change jobs frequently to avoid paying support, and quickly locates non-custodial parents to establish orders for support. New hire information will be matched against Wyoming's child support obligor records to locate missing parents, establish child support orders and enforce existing orders.

What is the 'date of hire' considered to be?

The "date of hire" is considered to be the first day services are performed for wages by an individual.

If I layoff and then re-hire an employee, or an employee returns after a leave of absence, do I need to send in another New Hire report?

If the employee returning to work is required to complete a new W-4 form, the employer must report the individual as a New Hire. If the returning employee had not been formally terminated or removed from payroll records, there is no need to report that individual as a New Hire.

Do I need to submit a New Hire report for independent contractors and subcontractors performing services for me?

You must first make the determination of whether or not there is an existing employer/employee relationship. If the work being performed is based on a contract rather than an employer/employee relationship, you are not required to report. In such a circumstance, the contractor is responsible for reporting his/her employees.

What for do I use to send in my New Hire reports?

New Hires can be reported via the Internet site or by downloading the form or reporting online.

How soon must I submit a report after hiring someone?

Federal law mandates that New Hires be reported within 20 days of the date of hire.

What must be reported on each New Hire report?

Each New Hire report must contain the six data elements found on the W-4 form:

  • Employee name, address and Social Security number
  • Employer name, address and Federal Employer Identification number

As a temporary employment agency, must we report as a New Hire each individual placed by our agency?

If your agency is paying wages to the individual, you must submit a New Hire report. The individual needs to be reported only once, except when there is a break in service from your agency and a new W-4 form is required.

Do I need to do a New Hire report on a newly-hired employee who quits before the New Hire report is due?

Yes. Because the employer/employee relationship existed and wages were earned, a New Hire report must be submitted. Even though the employment period was short, the reported information may be the key to locating a non-custodial parent.

I am a multi-state employer - do I have to report to each state in which I have employees?

If you are a multi-state employer, you may report newly hired employees to the state in which they are working or you many select one of these states to report all of your New Hires. If one state is chosen, your New Hire reports must be submitted by magnetic tape or electronically. Also, you must notify the Secretary, Department of Health and Human Services, of the state you have chosen.

If I take over a business, do I have to report all the employees?

No, not if these employees have previously been reported, but employers must report new hires for the new business.

New Business Checklist

Contact the Internal Revenue Service to obtain a Federal Employer Identification Number (EIN):

For details on state sales and use tax, contact:

  • Department of Revenue
  • Herschler Building, 2nd Floor West
  • Cheyenne, WY   82002
  • +1 (307) 777-7961
  • +1 (307) 777-7722
  • revenue.state.wy.us

To register state trade names, trademarks, and corporation names, contact:

  • Secretary of State
  • 200 West 24th Street
  • The Capitol Building
  • Cheyenne, WY   82002-0020
  • +1 (307) 777-7378
  • soswy.state.wy.us

For details on New Hire Reporting, contact:

  • Wyoming New Hire Reporting Center
  • P.O. Box 1408
  • Cheyenne, WY   82003
  • +1 (307) 638-1675
  • +1 (800) 970-9258
  • +1 (800) 921-9651
  • www.wy-newhire.com

For information on Labor Standards/Wage and Hour (Pursuant to W.S. 27-2-104, Labor Standards enforces labor laws enacted for the protection of Wyoming workers), contact:

  • Cheyenne Business Center
  • 1510 East Pershing Blvd
  • Cheyenne, WY   82002
  • +1 (307) 777-7261
  • +1 (307) 777-5633
  •  
  • Labor Standards Field Office
  • 851 Werner Court, #292
  • Casper, WY   82002
  • +1 (307) 472-3974

For further details on State Unemployment Insurance, contact:

  • Unemployment Tax Division
  • 100 West Midwest
  • P.O. Box 2760
  • Casper, WY   82602-2760
  • +1 (307) 235-3217
  • +1 (307) 235-3278

For details on Workers' Compensation Insurance Requirements, contact:

  • Workers' Compensation
  • 1510 East Pershing Blvd., 2nd Floor
  • P.O. Box 20006
  • Cheyenne, WY   82003-0627
  • +1 (307) 777-6763
  • +1 (307) 777-5298

For general licensing questions, contact:

I need to reactivate an employer account.

The request must be in writing and can be faxed to the Division. The employer must list the account numbers, current address, phone number and date they started hiring employees. The account cannot be reactivated if the employer had no employees for eight quarters or more, if this is the case, the employer will need to complete a new registration form.

I purchased another business or merged two accounts. What do I need to do?

The employer must complete a new registration form. You may register online.

An employing unit acquiring the trade, organization, business or substantially all the assets of an employer subject to this act shall assume the employer's account, benefit experience and contribution rate. If the acquiring employing unit is an employer subject to this act, the employer shall contribute at the rate in effect prior to acquisition on all wages payable for employment after acquisition until the end of the current calendar year. WS 27-3-507.

Merger

If a new business is formed due to the consolidation of two or more existing accounts the experience rate information will be combined immediately and a new account established for the new business with the consolidation rate assigned. WS 27-3-508.

Merit Transfer

If an employer with an existing account acquires one or more existing accounts, the employer is entitled to report all workers under the original account through the remainder of the calendar year. Beginning with the next year the experience rate from all the acquired accounts will be consolidated with the existing experience rate and the tax rate based on the total information. This consolidation will not be retroactive; it will apply only to those years following the year in which the employer notifies this department. WS 27-3-507.

If any of the accounts are delinquent for taxes, interest and/or reports, the delinquency will affect the new tax rate if not resolved by September 30. WS 27-3-503(b).

A succesor account exists when an employer sells an existing business (or part of) and the new owner continues to operate that business or when an employer changes the type of business entity, such as changing from a sole proprietorship to a corportation.

I was a Sole Prioprietor (or Partnership) and changed to a Corporation.

A registration form must be completed and returned to this Division if there has been a change in the business structure and a new FEIN number has been requested. You may register online.

I received a notice that you need my Federal Employer Identification Number (FEIN).

This form must be returned to the Division and include the FEIN number that was assigned by the Internal Revenue Service.

We moved an employee to Wyoming from another state - do we have to start from zero in calculating excess wages?

No, but you will have to make up the difference if the wage base in the other state is less than ours.

What are excess wages?

Excess wages are wages earned by each employee that exceed the taxable yearly wage base. You do not pay taxes on these wages.

Cafeteria Plans

W.S. 27-3-102(a)(xviii)(H) and W.S. 27-14-102(a)(ix)(F) exclude from the definition of wage, "Any benefit under a cafeteria plan specified by 26 U.S.C. ? 125, excluding cash".

A Cafeteria Plan is an employer maintained written plan for employees that meets the specific requirements and regulations of U.S. Code 26, Section 125. The written plan must specifically describe all benefits and establish rules for eligibility and elections. A cafeteria plan allows participants an opportunity to receive certain benefits on a pretax basis. Participants must be permitted to choose among at least one taxable benefit (such as cash) and one qualified benefit. Qualified benefits include:

  • Employer provided accident and health plans;
  • Group-term life insurance;
  • Dependent care assistance;
  • Adoption assistance;
  • Health savings accounts, including distributions to pay long-term care services.

How does a cafeteria plan work?

Contributions to a cafeteria plan are usually made through a salary reduction agreement in which the employee agrees to contribute a portion of his or her salary on a pre-tax basis to pay for the qualified benefits. A flexible spending arrangement (FSA) is a form of cafeteria plan benefit that is funded by salary reduction and reimburses employees for expense incurred for certain qualified benefits. Dependent care assistance, adoption assistance and medical care reimbursements may be offered through an FSA.

Generally, qualified benefits under a cafeteria plan are not subject to FICA, FUTA, Medicare or federal income tax withholding. However, if an employee elects to receive cash instead of any qualified benefit, it is treated as wages and subject to all employment tax (federal and state).

What are Taxable Wages? What is the Taxable Wage Base?

Taxable wages are wages earned by each employee up to the yearly taxable wage base. These are the wages you pay Unemployment Insurance taxes on. The taxable wage base changes each year, and is printed on all computer-generated tax forms.

2009 Example: Taxable wage base is $21,500

QTR TOTAL WAGES TAXABLE WAGES EXCESS WAGES
1 $10,000.00 $10,000.00 $0.00

Gross Wages, not Taxable Wages, are to be used for Workers' Compensation reporting.

What states have reciprocal agreements with Wyoming?

Wyoming currently has reciprocal agreements with the following ten (10) states:

(Extensions of Coverage are for six (6) months, except where noted).

  • California
  • Idaho
  • Montana (Except for Construction)
  • Nevada (Except for Construction)
  • North Dakota
  • South Dakota
  • Ohio (3 month extension)
  • Oregon
  • Utah
  • Washington

My company is sending some employees into another state to work, so I need Extra Territorial coverage. What should I do?

When you have employees going into another state to work, you must submit a written request. There are three ways to do this:

  1. Mail the request to:

    • Workers' Compensation
    • 1510 EAST PERSHING BLVD
    • Cheyenne, WY   82002
    • +1 (307) 777-5298
  2. Submit the request online

If the state you are working in has a reciprocal agreement with Wyoming, you will receive a copy of the letter that the Division is sending to that state informing them of your intention. If we do not have a reciprocal agreement, you will receive a letter telling you to contact that state.

It is the company's responsibility to comply with the other state's laws.

What about fraud?

Unemployment Insurance fraud has a negative effect upon all Wyoming employers, both directly and indirectly. You will be directly charged for your employees who fraudulently claim Unemployment Insurance benefits. These charges will remian against your account until the fraud is brought to the attention of the Division.

Once the fraud is discovered, your account can be relieved of direct benefit charges, unless you are an employer who reimburses the Unemployment Insurance Trust Fund dollar for dollar, for benefits paid. Then you may bear the full effect of fraud that is committed by your workers. You and all other Wyoming employers contine to bear the indirect monetary effects of the fraud until the money is paid back by the guilty claimants. This is done through an adjustment factor that is added to the tax rate. Therefore, it is very much to your advantage monetarily to report all workers and claimants that you suspect are committing or have committed Unemployment Insurance fraud.

What will happen if an employer participating in the Workers' Compensation Deductible Program files a work injury after the required filing deadline?

The employer will be immediately removed from the Workers' Compensation Deductible Program and will not be re-eligible for participation in the Workers' Compensation Deductible Program for a minimum of 8 calendar quarters.

The employer's base rate will be reinstated at the full industry base rate for premium rate calculations, retroactive to the reporting period for which the employer first became noncompliant.

Can an employer adopt a commission policy which provides that: (a.) Employees are not eligible to receive commissions for sales which are made following an employee's termination? (b.) Employees are not eligible to receive commissions for customer payments received following an employee's termination? (c.) Employees are not entitled to receive any commission accrued after termination?

(a.) Yes.

(b.) Yes.

(c.) Yes. However, if commissions are earned per the wage agreement, all such commissions must be paid. Applicable Statute W.S. 27-4-507

Can an employer adopt a vacation policy which provides that: (a.) Unused days at the end of the year are lost (rather than being carried over or paid?) (b.) Vacation days are earned only upon reaching the employee's anniversary date and, as such, no pro rata use or payment will be made if employment ceases before the employee reaches his anniversary date? (c.) New employees do not earn any vacation time until reaching the first anniversary date?

(a.) Yes, only if the employer has provided the employee full opportunity to use earned vacation days or has not refused a request to use it.

(b.) Yes. Applicable Statute W.S. 27-4-507, and Attorneys General Opinion Number 53.

Where do I send my Workers' Compensation premium, interest, penalty, Deductible, or Case Cost Liability Payment?

Please send it to:

  • Wyoming Workers' Compensation
  • Employer Services - AR Unit
  • P.O. Box 20006
  • Cheyenne, WY   82003

Please fill out a Payment Coupon and return it with the payment to ensure proper and timely processing. If a coupon was not supplied to you, you can download it here.

I am bidding a job in your state and I need to know what my tax rate would be so that I can include that in my bid.

Without being registered, we cannot quote what your actual rate would be, but base rates are listed on our website. You can find the industry and the corresponding base rate under the years listed.

See the Unemployment Insurance and Workers' Compensation Base Rates.

When will I get my Workers' Compensation rate notice?

Approximate Rate notices are mailed in September. Final Rate notices are mailed by the end of December.

What claims characteristics affect the reserves?

Specific case characteristics include, but are not limited to, age, injury type, employee's pay rate, class code, litigation costs, geographic region, surgery, and physical therapy.

How do I know the injury case reserves predicted by MIRA are accurate?

The injury case reserves predicted by MIRA use Wyoming loss history combined with industry data which is analyzed based on specific characteristics for each case. An employer can ask their assigned workers' compensation claims analyst for a review of any reserve at any time.

Does MIRA set average case reserves for certain types of workers' compensation injuries?

No. The MIRA software views each injury case uniquely and arrives at reserves based on the individual merits of each case.

How are case reserves calculated?

Case reserves are calculated with the assistance of a software program (MIRA) that uses specific case characteristics and historical claims data to estimate the expected future costs (case reserves) of a case.

How do I apply for the Safety Discount Program available from the Workers' Safety and Compensation Division?

Applications for the Safety Discount Program are taken through Workers' Safety Risk Management services. You can utilize the online Risk Management request form or you may contact Workers' Safety Risk Management by telephone at +1 (307) 777-5961.

Get additional Workers' Safety Risk Managment resources.

Do I use the Base Rate or the Premium Rate to determine the amount I owe to Workers' Compensation?

You use the premium rate, which is the industry base rate adjusted by your businesses' experience, less safety, drug and alcohol, or deductible program discounts if applicable.

When am I eligible for the Experience Rating Plan?

To be eligible for an experience rating plan for the current rate year, your coverage effective date must be prior to July 1st of the third calendar year prior to this rating year.

For example: For the 2008 rate year, coverage must be effective prior to July 1, 2005.

What period of time is used for the payroll, premiums, and claims costs in the EMR calculations?

An employer's experience rating is computed by using three years of experience beginning July 1st of the fifth calendar year prior to the rating year and ending June 30th of the second calendar year prior to the rating year.

For example: For the 2009 rating year, the rating period beginning July 1, 2004 and ending June 30, 2007.

What is 'Modified Claim Liability'?

The modified claim liability is the incurred costs for a claim (actual paid costs plus reserves for expected future payments) less costs that exceed the "maximum charge per case" limits of the experience rating plan (WS&C Rules, Chapter 2 Section 3(g)).

Why did the Base Rate change?

An independent actuary reviews each industry's historical cost and expected future costs, adjusted by experience factors, and recommends a base rate sufficiently high to cover expected future costs. An increase in an industry's adjusted costs will increase the base rate. A decrease in these costs will reduce the base rate.

Why did my rate change?

Premium rates consist of an industry base rate and an employer's experience modification factor. A high rate can result from an increase in the industry's base rate (industry costs rise), an increase in the individual employer's claims experience or a combination of both. An employer's claims experience is used as an adjustment factor, reducing or increasing the industry base rate.

Can my company file reports for Workers' Compensation separately from Unemployment?

Yes. Please submit a written request stating the reason you wish the account to be removed from Joint Reporting. You may fax this to +1 (307) 777-5298.

Can my company file Joint Workers' Compensation and Unemployment Insurance reports?

Yes. Please submit a written request that references both your Workers' Compensation employer number and your Unemployment Insurance account number. You may fax this to +1 (307) 777-5298.

Are bonuses or severance pay included in gross wages for reporting to Unemployment Insurance or Workers' Compensation?

Unemployment Insurance - Bonuses are to be included in gross wages. Severance pay is also to be included in gross wages unless it is a dismissal payment which the employing unit is not obligated to make, W.S. 27-3-102 (a) (xviii) (D).

Workers' Compensation - Bonuses are to be included in gross wages. Severance pay is included only if it is incorporated into the contract with the employee.

What are total wages/gross wages?

Total wages/gross wages, are any and all wages earned by an employee in a quarter. For Workers' Compensation purposes, this excludes tips. For a more detailed definition, please see WS 27-14-102.

I didn't have any employees during a quarter. Do I still need to submit a report?

Yes. You must submit a quarterly report as long as your accounts were active for that quarter. The wage fields of the Summary Report should have zeros and the Employee Wage Listing does not have to be submitted.

If you have covered your corporate officers or limited liability members with Workers' Compensation, you must report each covered officer or member at the statewide average wage even if the officer or member did not work during the quarter and/or did not receive a wage during the quarter.

If this report is filed more that thirty (30) days past the due date, a Late Filing Penalty of $100.00 will be assessed. WS 27-14-202. This Late Filing Penalty affects your Workers' Compensation account only.

I sent my report late. What kind of interest and/or penalties will be charged?

Interest of two percent (2%) per month, which is prorated by postmark date, on the unpaid tax and premium is added to the outstanding amount if not paid by the report due date. Unemployment Insurance - WS 27-3-510(a) and Workers' Compensation - WS 27-14-203

Each report filed more than thirty (30) days past the due date shall, in addition to any interest or penalty, be assessed a Late Filing Penalty of $100.00. WS 27-14-202

An employer who fails to report and/or pay premiums within thirty (30) days of the date due and an injury report has been submitted for an injury which occurred during the quarter will be liable for all costs associated with the injury. This is called Case Cost Liability (CCL) and will be billed to the employer each month. WS 27-14-203(a)

A tax lien will be filed on any amounts due from the employer if payment has not been received within thirty (30) days of the date due. The lien covers all real and personal property of the employer in the county where it is filed. WS 27-14-203(e)

An error was made on a previously filed wage report. How do I correct it?

In order to correct any errors, an "Amended" report should be completed for each reporting period to be adjusted. These forms may be obtained by contacting the Unemployment Tax Division (307-235-3217), or by downloading it here.

This form will amend both the Unemployment Insurance and the Workers' Compensation wage reports.

How do I request a waiver of penalties and/or interest on my Workers' Compensation or Unemployment Insurance accounts?

  1. The employer must put the request in writing along with a detailed explanation of the situation and why no interest and/or penalites should be charged and send it to:

    • Workers' Compensation
    • 1510 East Pershing Blvd ? 2nd Floor
    • Cheyenne, WY   82002

    Or

    • Wyoming Unemployment Tax Division
    • P.O. Box 2760
    • Casper, WY   82602
  2. We will accept the request by fax at +1 (307) 777-5298 for Workers' Compensation or +1 (307) 235-3217 for Unemployment Insurance
  3. Each request will be processed in accordance with our Statutes and Rules and Regulations.

How do I fill out the request for a Certificate of Good Standing using the downloadable form?

Fill out the sections in this downloadable form as follows:

  • "Requested by" (on-line only): This section is for the personal information of the individual filling out the request form
  • "Employer": This section is for information of the company doing the job/work. Please include the Workers' Compensation Employer Number and Unemployment Insurance Account Number if available.
  • "Contractor": This section is for information of the company requesting proof of coverage on the employer. PLEASE NOTE: The contractor must be a separate entity from the employer.
  • "Reference/Job #": This section is for any reference number the contractor may require to be printed on the certificate. PLEASE NOTE: Certificates of Good Standing are valid for all jobs, one certificate per employer and contractor should be sufficient.

Is magnetic media reporting available in Wyoming?

Yes. Magnetic media specs are now available.

As of 2003, employers who report on a quarterly basis to Workers' Compensation and/or Unemployment have the option of reporting their information over the Internet. Wyoming Internet Reporting for Employers (WIRE) is a fast and secure way to report the Quarterly Summary Report and Wage Listing. Sign up for an online account, and start reporting over the Internet today!

As of 2007, employers who report on a monthly basis to Workers' Compensation also have the option of reporting their information over the Internet on our WCWIRE program.

The Division is looking into implementing Electronic Funds Transfer, but this option is not available at this time.

Am I required to report Limited Liability Company (LLC) member wages?

Unemployment Insurance - LLC member coverage is optional. Optional coverage applies to Limited Liability Company members ONLY, and once elected, is to be reported and taxed using the actual wages earned. A request for coverage must be put in writing and approved by the Unemployment Tax Division. Coverage will be effective on the date of approval. Other employees' wages are still subject to tax.

Workers' Compensation - Members may elect to be covered with Workers' Compensation. Members are not eligible for coverage unless they employ other employees. Members, once covered, are required to pay premium at an Average Monthly/Quarterly Wage to Workers' Compensation, not actual wages. A request to get LLC Member Coverage must be sent in writing to the Division 30 days prior to the end of the Quarter. Requests to cancel LLC Member Coverage must also be sent in writing, however, coverage must be in effect for 8 consecutive calendar quarters.

Am I required to report Limited Liability Company (LLC) member wages?

Unemployment Insurance - LLC member coverage is optional. Optional coverage applies to Limited Liability Company members ONLY, and once elected, is to be reported and taxed using the actual wages earned. A request for coverage must be put in writing and approved by the Unemployment Tax Division. Coverage will be effective on the date of approval. Other employees' wages are still subject to tax.

Workers' Compensation - Members may elect to be covered with Workers' Compensation. Members are not eligible for coverage unless they employ other employees. Members, once covered, are required to pay premium at an Average Monthly/Quarterly Wage to Workers' Compensation, not actual wages. A request to get LLC Member Coverage must be sent in writing to the Division 30 days prior to the end of the Quarter. Requests to cancel LLC Member Coverage must also be sent in writing, however, coverage must be in effect for 8 consecutive calendar quarters.

Where should I send my Workers' Compensation premium payments to?

If you are submitting a joint UI/Workers' Compensation payment, submit your remittance to:

  • Wyoming Department of Workforce Services
  • P.O. Box 2648
  • Casper, WY   82602

If you are submitting a Workers' Compensation only payment, submit your remittance to:

  • Wyoming Department of Workforce Services
  • P.O. Box 20006
  • Cheyenne, WY   82003-7000

Am I required to report corporate officer wages?

Unemployment Insurance - Since corporate officers are not automatically precluded from receiving unemployment insurance benefits, they must be reported and taxed using the actual wages earned.

Workers' Compensation - Corporate officers may elect to be covered with Workers' Compensation. Corporate officers are not eligible for coverage unless they employ other employees. Corporate officers, once covered, are required to pay premiums at an Average Monthly/Quarterly Wage to Workers' Compensation, not actual wages.

Is it optional or required to carry workers' compensation coverage for my business?

The employer should first register with the Division. The Division will make the final determination if your business is optional or required to carry WC. This is based on the information that is provided from the employer on Joint Employer Registration form and in accordance with Wyoming Workers' Compensation Act.

What workers compensation classification system does your state use?

Wyoming uses the Northern American Industrial Classification System (NAICS).

Is there a lower rate for my clerical staff?

Yes. A Clerical Affidavit Form needs to be completed and submitted to the Division. There is specific criteria the employee must meet to be approved for the clerical classification code. If approved, the clerical classification code will go into effect the beginning of the next calendar quarter.

Can I have multiple workers' compensation industrial classification codes for my business?

No. The Workers' Safety and Compensation Division determines the industrial classification code that is applicable to your business according to the primary nature of business. Your business is not classifed by individual job occupations.

I do not believe my business is classified correctly, what do I need to do?

You must submit a request in writing for a classification code review to the Division. These requests can be faxed to +1 (307) 777-5298. Please provide a detailed descprition of your primary nature of business. If there is a change in your classification code it will become effective the beginning of the next calendar quarter.

How do I change my address on my Unemployment Insurance and Workers' Compensation accounts?

An Employer's Notice of Change form must be completed and submitted to the Division. You may also fax a written request to Unemployment Insurance at +1 (307) 235-3278 and Workers' Compensation at +1 (307) 777-5298. Please make sure to specify which address you would like changed. For example tax address, physical address, mailing address, primary address.

How do I close my Unemployment Insurance and/or Workers' Safety and Compensation account?

Please complete the Employers Notice of Change form and submit to the Division.

I am a Sole Proprietor, Partner, or a Independent Contractor, can I get workers' compensation coverage on myself?

Effective July 1, 2009, Sole Proprietorships and Partnerships are eligible for optional owner coverage as long as they have regular employees.

Requirements can be found on the Corporate Officer Information page.

What requirements must I meet to qualify as an independent contractor for Wyoming Workers Compensation?

Per Wyoming Workers' Compensation 27-14-102 (xxiii) "Independent contractor" means an individual who performs services for another individual or entity and:

  1. Free from control or direction over the details of the performance of services by contract and by fact;
  2. Repealed By Laws 1998, ch. 117, 2. (
  3. Represents his services to the public as a self-employed individual or an independent contractor; and
  4. May substitute another person to perform his services.

If you fail any one of the above requirments, you are considered a regular employee for Workers Compensation purposes.

Once Workers' Compensation corporate officer or LLC member coverage is in place, am I able to cancel coverage whenever I choose?

No. Coverage must be maintained at least 8 calendar quarters. Cancellation of coverage must be submitted to the Division no less than 30 days before the end of calendar quarter. Please fill out and submit the Corporate/LLC change form.

How do I notify the Workers' Compensation Division of changes to existing or new corporate officers?

Please complete and submit the Corporate/LLC Notice of Change form. Please be aware that corporate officer coverage is by position.

How do I cancel Workers' Compensation Corporate Officer or LLC Member coverage?

A Corporate/LLC Notice of Change Form needs to be submitted to the Division. You are required to have coverage for 8 calendar quarters before you are eligible to cancel coverage. Cancellation of coverage must be submitted to the Division no less than 30 days before the end of the quarter. The cancellation effective date will be determined by the Division.

How much is Workers' Compensation Corporate Officer, LLC member, or Owner coverage going to cost?

The statewide average wage is used to calculate the cost of coverage. Corporate Officers, LLC members, or Owners, once approved for coverage, are required to pay premium at an Average Monthly/Quarterly Wage to Workers' Compensation, not actual wages.

I am the sole owner or member of my business, am I eligible for Workers Compensation Coverage as an employee?

No. If you are a Sole Proprietor, Partner, Corporate Officer, or LLC Member, for Workers Compensation purposes you are not considered a regular employee and DO NOT qualify for coverage without having regular employees.

How do I apply for Workers' Safety and Compensation coverage for Corporate Officers or LLC members?

You are required to fill out a corporate officer coverage/LCC member affidavit. This form can be requested by contacting the Division at +1 (307) 777-6763. This form in not available on the website. You must have regular employees to be eligible for coverage.

What are the requirements to be eligible for Workers' Compensation corporate officer or LLC member coverage?

  1. If you do not already have an active Workers' Compensation account, you must fill out a Joint Business Registration form, or file online.
  2. To be eligible for Workers' Compensation coverage as a corporate officer or LLC member, you are required to employ regular employees, besides officers or members
  3. A formal election must be submitted to the Division. To elect coverage please contact the Division at +1 (307) 777-6763.

Note: Corporate officer wages are required to be reported to Unemployment Insurance. If you want to elect optional Unemployment Insurance coverage on your LLC members, submit the request in writing to:

  • Unemployment Tax Division
  • P.O. Box 2760
  • Casper, WY   82602

LLC member coverage will become effective the date approved by the division and will not be retroactive.

I am an out of state employer with valid Extra Territorial coverage and someone is requesting a Certificate of Good Standing on my company. What should I do?

A valid Extra Territorial coverage approval letter including a stamp approval from the State of Wyoming is sufficient proof of coverage. Please keep a copy of this letter for your records.

Why did my contractor request a Certificate of Good Standing on my company?

A prime contractor or project owner can be held liable for unpaid Unemployment Insurance and Workers' Compensation taxes of a subcontractor. A Certificate of Good Standing protects the prime contractor from this liability and they may request one prior to considering the company for a project.

Contractors should request a Certificate of Good Standing on a subcontractor before making final settlement.

Why would I need a Certificate of Good Standing?

In order to ensure that a subcontractor/employer is in compliance with the Unemployment Insurance and Workers' Compensation requirements of Wyoming, this department urges all contractors to obtain a Certificate (Letter) of Good Standing from their subcontractors prior to making final payment on the contract.

"... Any employing unit failing to comply with this subsection WS 27-3-502 or WS 27-3-510(c) or (d) or delinquent for filing reports or paying contributions required under this act may be enjoined by the department from engaging or continuing in business subject to this act until required reports are filed or payments are made and the unit otherwise complies with this act.

... If the employing unit is a subcontractor, the general contractor or the project owner may be held liable for payment of the contributions and any additional assessment due."

Who receives the Certificate of Good Standing, and by what means?

Two copies of the certificate will be mailed. The original copy will be mailed directly to the contractor and an office copy will be mailed to the employer.

  • Can a certificate be faxed? No. Only in extreme circumstances will we be able to fax a certificate of good standing. You must specify the reason and provide a fax number.
  • Can a certificate be emailed? No. Certificates cannot be e-mailed because of security issues.

How do I get a Certificate of Good Standing?

In order to get a certificate, you must submit a written request. There are three ways to do this:

  1. Submit the request online
  2. Fax the request to both Workers' Compensation and Unemployment Insurance (download form)
    Workers' Compensation: +1 (307) 777-5298
    Unemployment Insurance: +1 (307) 235-3278
  3. Mail the request to both Workers' Compensation and Unemployment Insurance (download form)
    • Workers' Compensation
    • 1510 East Pershing Blvd., 2nd Floor
    • Cheyenne, WY   82002
    •  
    • Unemployment Tax Division
    • Employer Services
    • P.O. Box 2760
    • Casper, WY   82601

    Please allow three to five (3-5) business days for processing.

How do I reactivate my Workers' Compensation account?

If you have not had an active account for more than 12 months, you are required to fill out a Joint Business Registration Form.

If it has been less than 12 months please submit a request in writing to the Division. You may fax this request to +1 (307) 777-5298.

The written request must contain the following information:

  1. Workers' Compensation employer number
  2. Current Mailing Address and phone number
  3. Hire Date
  4. Description of the nature of business

I made an error on my Joint Employer Registration Form, how can I change it?

A written request must be submitted to the Division of those changes. Send the request to:

  • Unemployment Tax Division
  • P.O. Box 2760
  • Casper, WY   82602

I had a recent change of entity to my business. For example from a Sole Proprietor to a Corporation. What do I need to do?

A Joint Business Registration form needs to be completed and submitted to the Division. You may complete the registration form online.

I sold the majority of my business to someone else, but I am still doing business. What do I need to do to be in compliance with the Unemployment Tax and Workers' Compensation divisions?

If you sold the majority of your business and are still in business, you need to fill out a Joint Employer Registration Form. You may also register online. Paper forms are available by calling +1 (307) 235-3217.

Will the previous employers Experience Modification Rating transfer over to my new business?

If you acquired the organization, business or substantially all the assets of an employer, you shall assume the previous employers EMR. This is in accordance with the Wyoming Workers' Compensation statute 27-14-207(b).

I have purchased an existing business, what do I need to do?

A Joint Business Registration Form needs to be completed and submitted to the Division. A paper copy of this form is also avilable by calling +1 (307) 235-3217 or +1 (307) 777-6763.

You may also register online.

Paper copies will not be accepted by fax. Please mail to the address provided on the form.

Can an employer find out how the Workers' Compensation Deductible Program affects their rates before enrolling in the program?

Yes. Each employer submitting a written request for information on the Workers' Compensation Deductible Program will be given an analysis specific to his business before a contract is written. Mailed with the analysis is an application for the program. The application is a precursor to the preparation of the deductible contract. An employer is not enrolled in the program until the employer, and the Workers' Safety and Compensation Division, have signed the deductible contract. The employer can withdraw his interest in the program any time prior to signing the contract.

What terms/requirements will be included in the Workers' Compensation Deductible Program Contract?

  • Require that the employer report all work injuries within the timeframes specified in W.S. 27-14-506;
  • Require the employer to remain in good standing with the workers' compensation program throughout the life of the contract;
  • Require receipt by the division of full payment of billed deductible amounts within 45 days from the date the bill is mailed to the employer;
  • Require a Letter of Credit or cash deposit on file with Employer Services for the life of the injuries filed during the life of the contract.

Is the deductible amount applied once for each year or on each filed claim?

The deductible amount is a per-injury amount. Each injury reported while the employer is participating in the Deductible Program is subject to the employer's chosen deductible amount.

Example ($25,000.00 deductible):

  • Claim A paid costs = $100,000.00
    Deductible = $25,000.00
  • Claim B paid costs = $15,000.00
    Deductible = $15,000.00
  • Claim C paid costs = $30,000.00
    Deductible = $25,000.00
  • Total claim paid costs = $145,000.00
    Total Deductible paid by employer = $65,000.00

The employer is required to pay up to the full deductible amount until the deductible is met in full or for the life of the claim, whichever occurs first.

What are the available deductible levels and discounts?

  • $1,000.00 = 4.0%
  • $5,000.00 = 10.0%
  • $10,000.00 = 15.0%
  • $25,000.00 = 25.0%
  • $50,000.00 = 37.5%
  • $75,000.00 = 45.0%
  • $100,000.00 = 50.0%

The maximum deductible level an employer can select cannot exceed 50% of the employer's regular annual premium.

Example: Employer's annual premium for 2006 was $55,105. Employer will only be eligible to select deductible levels of $1,000, $5,000, $10,000 or $25,000.

How does the deductible amount get paid in the Workers' Compensation Deductible Program?

Employer Services will bill each participating employer monthly (at the beginning of each month) for all workers' compensation costs paid on an injury incurred while the employer is participating in the Deductible Program, until the amount of the deductible is reached.

The employer must reimburse The Workers' Compensation Divison within 45 days from the date the bill is mailed, in full. An employer failing to reimburse the Workers' Compensation Division within the 45 day time period will result in the employer's immediate withdrawal from the Deductible Program.

How does the Workers' Compensation Deductible Program work?

Employers who participate in the Workers' Compensation Deductible Program will be assigned a deductible credit (percentage), determined by the individual employer's information and the employer's elected per-injury deductible amount. The deductible credit will be applied to the employer's premium rate. The "premium rate" is the industry base rate adjusted by the employer's Experience Modification Rating and safety discount.

Will the employer benefit from participation in the Workers' Compensation Deductible Program?

Workers' Compensation Deductible Program benefits vary by employer size and elected deductible amount per injury. For employer specific information employers should mail a written request to:

  • Workers' Safety and Compensation Division
  • Employer Services
  • 1510 East Pershing Blvd., 2nd Floor
  • Cheyenne, WY   82002-0700

Or

  • +1 (307) 777-5298

How does an employer apply for the Workers' Compensation Deductible Program?

Employers must mail a written request, expressing the employer's interest in participating in the Workers' Compensation Deductible Program to:

  • Workers' Safety and Compensation Division
  • Employers Services
  • 1510 East Pershing Blvd., 2nd Floor
  • Cheyenne, WY   82002-0700

Or

  • +1 (307) 777-5298

Employer Services will provide employer specific program details upon receipt of the employer's request.

Are there any consequences if I do not provide a non-resident surety bond?

If the employer has a Certificate of Good Standing, the certificate will be revoked. If the employer requests a Certificate of Good Standing, it will be denied.

Legal action could be pursued which is punishable by a fine of not more than five thousand dollars ($5,000.00), imprisonment for not more than one (1) year, or both. W.S. 27-14-307.

If the employer has Extra Territorial Coverage, the coverage will be revoked. If the employer requests Extra Territorial Coverage, it will be denied.

Are there alternatives to providing a surety bond?

Yes. A copy of appraisal and title search may be provided indicating that the employer has equity in real property equal to or greater than the amount of the bond is required; or by providing a certified check for the amount of the bond. The Non-Resident Employers' Surety bond can be purchased from an insurance company.

Is the Bond kept forever?

The bond may be released after the employer has been in business in Wyoming for more than two years, has paid Workers' Compensation premiums in full when due and has not had any wage claims filed. WS 27-1-106.

Do all employers in Wyoming need a non-Resident Employers' Surety Bond?

Only non-resident employers paying wages to residents of Wyoming and employees brought into the state of Wyoming of an amount of $10,000 or more monthly are required to have surety bond. A non-resident employer is an employer whose owners live out of the state of Wyoming, or have lived in Wyoming for less than a year at the time business operations started in Wyoming. W.S. 27-1-106.