Hiring & Payroll
Set up employer accounts, onboard the employee, run payroll, file required reports, and understand the full cost
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Hiring creates an employer workflow, not just a paycheck. Set up the federal and Wyoming accounts first, document the employee correctly, run payroll on schedule, and verify every filing even when a payroll provider submits it.
Wyoming does not withhold individual state income tax from wages. Federal withholding, Social Security, Medicare, federal unemployment tax, Wyoming unemployment insurance, and workers' compensation may still apply.
Set up the employer
Complete the accounts and classification work before the first payroll.
Get the EIN
The business needs a federal Employer Identification Number to report wages, file payroll tax returns, and submit Wyoming new-hire information. Apply free through the IRS after forming the legal entity.
Use the WyoHub EIN guide or go directly to the official IRS EIN page.
Register with DWS
Open WYUI. Under Employer Services, choose Register New Business with DWS. One joint registration lets DWS determine the business's unemployment-insurance and workers' compensation obligations.
Read the WyoHub UI and workers' compensation guide and the official DWS new-employer instructions. Keep both agency determinations because rates and reporting dates are business-specific.
Classify the worker
Decide whether the person is an employee or independent contractor from the actual working relationship, including control over the work, financial arrangement, and the parties' relationship. A job title or contract does not decide the classification.
Review the IRS worker-classification guidance. If the facts are unclear, ask a qualified tax professional before paying the worker. The steps below apply to an employee.
Onboard the employee
Collect the required records and put the employee into payroll before work begins.
Choose payroll
Choose a system that calculates withholding, produces paystubs, supports federal and state filings, and keeps payroll records. Confirm which filings the service submits and which remain manual.
Complete I-9 and W-4
Have the employee complete Form I-9 for identity and work authorization and Form W-4 for federal income-tax withholding. Follow USCIS timing and document-review rules for the I-9.
Keep both forms in the employer's records. They are not substitutes for a background check, employment agreement, or payroll record.
Report the new hire
Submit the employee's name, address, Social Security number, hire date, and the employer's matching FEIN and business information to the Wyoming New Hire Reporting Center within 20 days of hire or qualifying rehire.
Run payroll
Pay the employee, deposit taxes, and submit the returns on their separate schedules.
Process each pay period
Record hours or salary, calculate gross pay, withhold federal income tax and the employee share of Social Security and Medicare, apply authorized deductions, add the employer tax share, and issue a clear paystub. Reconcile the withdrawal from the business bank account to the payroll register.
The IRS hiring-employees page summarizes the federal records employers need.
Make federal deposits and filings
Deposit withheld federal income tax and both sides of Social Security and Medicare on the schedule assigned under IRS rules. Deposits are separate from filing a return.
- File Form 941 quarterly unless the IRS specifically assigns Form 944.
- File Form 940 annually for federal unemployment tax when required.
- Use the current IRS Publication 15 for rates, wage bases, deposits, and due dates.
File Wyoming employment reports
File the UI and workers' compensation reports DWS assigned in WYUI and pay the amounts calculated from the business's rates and covered wages. If an active account requires a zero-payroll report, submit it even when no wages were paid.
Do not combine these with sales-tax returns. The Wyoming sales-tax guide covers taxes collected from customers on taxable sales.
Complete year end
Reconcile annual payroll totals to quarterly filings. Give each employee Form W-2 and submit the W-2 information to the Social Security Administration by the applicable deadline. Keep payroll records and I-9 retention dates organized.
See the official Form W-2 page and the IRS employment-tax overview.
Plan the cost
Budget for the employer costs and cash timing before making an offer.
Estimate the cost
Start with wages, then add the employer share of Social Security and Medicare, federal and Wyoming unemployment costs, workers' compensation, payroll software, and any benefits. Use the WyoHub payroll calculator for a planning estimate, then replace its assumptions with the rates assigned to the business.
Consider the internship grant
Wyoming's DWS Internship Grant may reimburse approved intern wages. The business must complete the employer setup, receive approval, pay the intern through payroll, and request reimbursement afterward.
Use the WyoHub DWS Internship Grant guide for the application sequence, recruiting options, and reimbursement runway calculator.