Virtually all employers are covered by the Wyoming Employment Security Law (WY Stat. Sec. 27-3-101 et seq.) and are therefore subject to the state unemployment insurance tax. For example, covered employers include:
• Employers with one employee at any time during the year;
• Anyone who acquired a business of a covered employer;
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks;
• Employers of domestic servants, if they paid $1,000 or more in any quarter in the current or preceding calendar year;
• The state of Wyoming and its political subdivisions;
• Religious, charitable, and educational organizations with four or more employees in each of 20 different weeks in the current or preceding calendar year; and
• Employers subject to the Federal Unemployment Tax Act (FUTA) (WY Stat. Sec. 27-3-103 et seq.).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate salespersons;
• Newspaper distributors who are minors; and
• Casual laborers (WY Stat. Sec. 27-3-108).