By Wyoming’s unemployment insurance taxable wage base will increase to $34,900 per employee in 2027, up from $33,800 in 2026, according to HRMorning. The $1,100 increase takes effect Jan. 1 and applies to wages subject to each employer’s assigned UI tax rate.
The change does not set an employer’s tax rate. All Wyoming employers receive a base rate plus four additional rate factors. The base rate is determined by the benefit ratio for experienced employers, defined as those with at least three years of experience, and by industry for new employers. The Wyoming Department of Workforce Services will mail rate notices to experienced employers by Dec. 31.
How the wage base works in practice
The taxable wage base is the maximum amount of an employee’s annual wages subject to unemployment insurance tax. Once an employee earns $34,900 in 2027, the employer stops paying UI tax on that worker’s additional earnings for the year. The wage base applies uniformly across employers, but the assigned rate varies based on experience rating and industry classification.
Wyoming’s UI program is a joint federal-state system. The federal government oversees general administration while the state controls specific features such as eligibility requirements, benefit duration, and tax structure. In Wyoming, as in most states, employers rather than employees fund the program through payroll taxes.
The wage base increase does not automatically change an employer’s total UI cost. The actual tax per employee depends on the employer’s assigned rate, which the Department of Workforce Services calculates separately. A higher wage base combined with a stable or lower rate could produce a similar or lower total tax liability.
What payroll teams should do before January
Payroll administrators should update the Wyoming UI wage base setting in their payroll software before the first payroll run of 2027. Failing to update the wage base can cause under-withholding in the first quarter, leading to amended filings and potential interest charges.
The quarterly filing deadlines for Wyoming UI taxes follow a standard pattern: the last day of the month following each calendar quarter. For 2027, those dates are April 30, July 31, Oct. 31, and Jan. 31, 2028. Employers file Form WYO-056, the Quarterly UI/WC Summary Report, through the Wyoming Unemployment Insurance User Portal, known as WYUI.
Inside WYUI, employers can file and amend quarterly reports, view submitted wage details and rate history, pay quarterly taxes online, view correspondence including rate notices and claims documents, update contact information, manage third-party access for CPAs or payroll companies, and appeal claims or benefit charges. The portal also handles workers’ compensation reporting alongside unemployment insurance.
Where to find your 2027 rate notice
Experienced employers should watch for the Official Notice of Unemployment Insurance Tax Rate from the Wyoming Department of Workforce Services, mailed by Dec. 31. The notice states the employer’s assigned rate for the coming year. Employers can also view current and past rate notices inside WYUI.
New employers receive a rate based on their industry classification rather than an experience rating. The Wyoming Department of Workforce Services assigns this rate during the registration process. New businesses can register online through the department to obtain their UI account number and tax rate.
For employers using a payroll service provider, the provider typically receives rate updates through the WYUI portal if third-party access has been granted. Employers should confirm that their payroll provider has the correct 2027 wage base and rate before the first payroll of the year.
Context and comparison
Wyoming’s 2027 wage base of $34,900 sits well above the federal FUTA wage base of $7,000, which has remained unchanged for decades. This means Wyoming employers pay state UI tax on a much larger portion of each employee’s wages than they pay federal unemployment tax.
The wage base has risen steadily in recent years, reflecting growth in statewide average wages. The $1,100 increase from 2026 to 2027 represents a 3.25 percent year-over-year change. Employers with many employees earning above the wage base will feel the increase most directly, since each additional dollar of taxable wages applies to more of their workforce.
Wyoming employers with UI questions can contact the Department of Workforce Services at 307-235-3217. The WYUI portal is available through the department’s website, though system maintenance occurs on weekday mornings from 7:00 to 7:30 a.m., during which the portal is temporarily unavailable.
Sources: HRMorning
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