Wyo. Stat. § 15-5-420 (2026)

(a) Each employer shall deduct monthly from the
compensation of each member participating in the account a sum
equal to nine and seven hundred forty-five thousandths percent
(9.745%) for the period from July 1, 2019 through June 30, 2020,
ten and two hundred forty-five thousandths percent (10.245%) for
the period from July 1, 2020 through June 30, 2021, ten and
seven hundred forty-five thousandths percent (10.745%) for the
period from July 1, 2021 through June 30, 2022 and thereafter
eleven and two hundred forty-five thousandths percent (11.245%)
of his compensation, and that amount shall be paid by the
employer to the account.

     (b) The contributions required by subsection (a) of this
section shall be paid by the employer for employees covered
under this article in order to be treated as employer
contributions for the sole purpose of determining tax treatment
under the United States internal revenue code.

     (c) The contributions under subsection (b) of this section
shall be paid from the source of funds which is used in paying
salary to the employee. The employer may pay these contributions
by a reduction in cash salary of the employee or by an offset
against a future salary increase, or by a combination of a
reduction in salary and an offset against a future salary
increase, provided:

          (i) No such salary reduction or offset, or
combination thereof, shall exceed the percentage amount actually
being deducted from an employee's salary for contributions to
the account as of July 1, 1983; and

          (ii) Any employer may pay any amount of an employee's
share of retirement contributions without a salary reduction or
offset, or combination thereof.