State playbook - Wyoming

Matchbook, tuned for Wyoming payroll, programs, and blizzards.

Wyoming compresses the employee pre-tax stack (no state income tax, no corporate income tax) but gives employers a meaningful Section 125 SUI win because the Wyoming Unemployment Insurance wage base is $32,400 in 2025 - nearly five times the Florida base. Layer in no state 529 plan, no universal pre-K, a federally facilitated Marketplace, and frequent blizzard / wildfire / severe-storm disaster declarations, and the calibration looks nothing like a high-tax coastal state.

What Matchbook ships for Wyoming Tax profile
Map of the United States with Wyoming highlighted
Tax mechanics

Payroll tax in Wyoming

State income tax

No state income tax

Wyoming is one of nine states with no personal income tax and also has no corporate income tax. The employee pre-tax savings stack is federal marginal rate plus 7.65% FICA only - no state marginal layer. A $3,300 healthcare FSA election saves about $1,050 for a 22% federal bracket Wyoming employee versus about $1,360 for the same California employee. Matchbook calibrates under-election guardrails tighter for Wyoming because the marginal cost of forfeiture is unchanged but the savings-per-dollar is lower.

Wyoming Unemployment Insurance

Wage base $32,400 (2025); indexed annually to 55% of statewide average annual wage

Rate range: 0.09%-8.50% on Table A in 2025; new non-construction employer base rate set from industry average; construction employers assigned industry rate

Wyoming's $32,400 wage base is large enough that Section 125 salary reductions produce real employer UI savings for most employees, not just seasonal or part-time workers. Matchbook keeps the SUI savings line live in the Wyoming employer ROI report and models it per-employee until YTD wages cross the base - unlike the Florida template, which suppresses the line. Combined with the 7.65% FICA match, Wyoming's employer payroll-tax win on a $3,300 healthcare FSA election is meaningfully higher than in Florida.

Employer FICA

7.65% / 1.45% split

Employer FICA is 7.65% on wages up to the Social Security wage base ($176,100 in 2025; projected about $183,600 in 2026) and 1.45% above it. Matchbook models this per employee rather than quoting a flat rate.

Employer credits and levers

State and federal credits worth stacking

Credits that most broker ROI decks omit. Matchbook surfaces these in the employer report.

No Wyoming corporate income tax

Wyoming has no corporate income tax, so the usual state CIT credit stack (childcare, donation, R&D) does not exist. Employer tax planning defaults to federal credits - IRC Section 45F employer-provided childcare credit, IRC Section 45S paid family and medical leave, and the federal Work Opportunity Tax Credit - plus Wyoming payroll-tax offsets.

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Federal IRC Section 45F (primary childcare lever for Wyoming employers)

Federal employer-provided childcare credit. 25% credit with $150K cap in 2025; rises to 40% with $500K cap in 2026, and 50% with $600K cap for small employers. Because Wyoming has no parallel state credit, Matchbook surfaces Section 45F as the single largest employer-side childcare lever in the Wyoming ROI report.

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Wyoming Business Council incentives (non-tax)

Wyoming's primary employer-side incentives run through the Wyoming Business Council as grants and loans (Business Ready Community grants, Economic Development Large Project Loans, Wyoming Workforce Development Training Fund), not as income-tax credits. Matchbook flags these as workforce levers for Wyoming employers evaluating expansion or training spend.

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Household programs

State programs that change what your employees should elect

Matchbook coordinates these against DCFSA, FSA, and HSA elections at the household level.

Childcare subsidy

Wyoming Child Care Subsidy (CCDF)

State-administered childcare assistance through the Wyoming Department of Family Services funded by the federal Child Care and Development Fund. Income-eligibility is set as a percentage of State Median Income; co-pays scale with family size and income.

Matchbook: The Wyoming Child Care Subsidy reduces out-of-pocket dependent-care cost and therefore reduces the right DCFSA election. Matchbook asks Wyoming employees whether they receive or qualify for the subsidy before recommending DCFSA contribution levels.

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Preschool

No state universal pre-K

Wyoming does not operate a statewide universal pre-K program. Early-childhood access is a patchwork of federal Head Start, Wyoming Department of Education early-childhood grants, and private providers. DCFSA demand for 3- and 4-year-olds is therefore higher than in states with universal pre-K.

Matchbook: Without a VPK-style wrap-around model, Matchbook treats Wyoming pre-K-age children as full-cost dependent-care cases by default and sizes the DCFSA election against the full center rate, not a residual.

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Health programs

Coverage coordination checkpoints

Wyoming Kid Care CHIP

Wyoming's Children's Health Insurance Program covers children under age 19 in families up to 200% FPL who are not eligible for Medicaid. Premiums are modest (on the order of $25-$50 per enrolled child per month, capped per family) with limited cost-sharing.

Matchbook: Employees declining dependent coverage on the employer plan should be screened against Kid Care CHIP thresholds before Matchbook defaults to the family tier.

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Wyoming Medicaid - post-unwind recovery

Wyoming has not expanded Medicaid under the ACA. Medicaid covers children, pregnant women, parents at low income thresholds, aged/blind/disabled adults, and some waiver populations. Unwinding reduced enrollment materially starting in 2023; procedural disenrollments remain a risk.

Matchbook: Matchbook's Wyoming screener flags households that may have lost Medicaid for reasons unrelated to eligibility and offers the enrollment path for dependents - onto Kid Care CHIP, the employer plan, or the Marketplace.

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ACA Marketplace (Federally Facilitated Marketplace)

Wyoming uses the federal exchange. 2026 employer-affordability threshold is 9.96% of household income. Enhanced premium tax credits expired at the end of 2025; Wyoming 2026 premiums see double-digit increases. Family-glitch fix still applies.

Matchbook: If employer family coverage exceeds 9.96% of household income, Matchbook surfaces the Marketplace dependent subsidy path - especially material in Wyoming after the enhanced PTC expiration and given the non-expansion Medicaid baseline.

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Retirement and wealth

State-level retirement and wealth context

STABLE Account (ABLE for Wyoming residents)

Wyoming does not run its own ABLE (Section 529A) program. Wyoming residents typically enroll in Ohio's STABLE Account, which accepts out-of-state residents. 2025 contribution limit $19,000; employed beneficiaries may add up to $15,060 more. $100K SSI asset cap.

Matchbook: FSA or HSA dollars reimburse medical expenses; a STABLE / ABLE account covers broader qualified disability expenses. When SSI asset limits are in play, Matchbook routes disability-related spend to STABLE first for Wyoming participants.

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No Wyoming 529 plan

Wyoming is the only state without its own 529 college savings plan. There is also no Wyoming state income tax deduction for 529 contributions because Wyoming has no state income tax. Wyoming residents can use any state's 529 plan without penalty; no home-state tilt is needed.

Matchbook: Matchbook does not present a home-state 529 default for Wyoming employees and instead ranks out-of-state plans on fees, investment lineup, and account features - since there is no Wyoming tax benefit to preserve.

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Section 132(f) commuter

Pre-tax commuter reality in Wyoming

2025 IRC Section 132(f) cap is $325 per month for transit and $325 per month for qualified parking.

Parking and state credits

Parking: Transit is a minor pre-tax lever in Wyoming outside of Jackson and a handful of university / state-capitol lots in Laramie and Cheyenne; most employees drive and park free. Matchbook does not foreground Section 132(f) in the Wyoming employee recommender unless the worksite is in a priced-parking corridor.

State credit: None - Wyoming has no state-level commuter tax credit.

Disaster readiness

Wyoming disaster-relief playbook

IRC Section 139 qualified disaster relief payments are not W-2 wages: no FICA, no FUTA, no federal income tax withholding, and the employer gets a full deduction. Triggered by a federal disaster declaration. Wyoming's qualifying events skew to severe winter storms, blizzards, flooding, and wildfires rather than hurricanes.

  • Pre-drafted Section 139 policy template so employers can disburse tax-free relief within 48 hours of a federal declaration - tuned for blizzard, wildfire, and severe-storm fact patterns (generator fuel, emergency lodging, temporary heat, evacuation transportation).
  • Post-event Section 125 election-change guidance: a storm or wildfire alone is not a listed change-in-status event under Treas. Reg. 1.125-4 - it qualifies only when it triggers a change in residence, employment, or cost-of-coverage.
  • FEMA Individual Assistance interaction: IRS Section 139 payments generally stack with FEMA IA, but Matchbook flags duplication risks in the disbursement log.
  • Wyoming-specific employer disaster leave review (Wyoming has no statutory paid disaster leave, so employer policy is the governing rule).
Matchbook for Wyoming

What we ship specifically for Wyoming employers

  • No-state-tax calibration in the employee savings engine - recompute marginal stacks at 0% state and widen DCFSA and FSA under-election guardrails for Wyoming households.
  • Keep the SUI savings line live in the Wyoming employer ROI report - the $32,400 wage base makes Section 125 and Section 132(f) employer savings meaningful, unlike the Florida template.
  • Federal-first employer credit stack - surface IRC Section 45F, 45S, and WOTC prominently because Wyoming has no corporate income tax and therefore no parallel state CIT credits.
  • No-state-529 defaulting - do not present a home-state 529 tab for Wyoming employees; rank out-of-state plans on fees and features.
  • Full-cost DCFSA sizing for 3- and 4-year-olds because Wyoming has no universal pre-K wrap-around to net out.
  • Kid Care CHIP and Medicaid redetermination screener at open enrollment to recover procedurally-disenrolled dependents; Wyoming is a non-expansion state, so the adult recovery path tilts toward the Marketplace.
  • IRC Section 139 winter-storm and wildfire playbook template with a pre-drafted employer policy and post-event Section 125 election-change guidance.
  • Benefits graph ingests: Wyoming DWS UI taxable wage base and rate notices, Wyoming DFS Child Care Subsidy eligibility, Wyoming Department of Health Kid Care CHIP and Medicaid rules, FEMA DR numbers for Wyoming, and FFM 2026 rate filings.
Sources

Primary sources for this playbook

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