Wyo. Stat. § 27-14-202 (2026)

authority to establish joint reporting; remedies for incorrect
earnings categorizations by employers.

     (a) Except as provided under subsection (e) of this
section, each employer shall forward to the division on forms
provided by the division, a true copy of the payroll of his
employees engaged in extrahazardous employment during the
current calendar month or quarterly reporting period, certified
and affirmed by himself or a person having knowledge of the
payrolls under penalty of perjury. Payroll reports and monthly
payments under this act shall be submitted on or before the last
day of the month following the month in which the earnings are
paid, unless otherwise provided by rule and regulation of the
division.

     (b) The director may permit an employer to file payroll
reports for quarterly payroll periods ending March 31, June 30,
September 30 and December 31 if the diligence of prior reporting
payment of premium and other factors warrant. The privilege of
quarterly reporting may be revoked by the division if an
employer is delinquent in reporting or making payments in
accordance with this act. Upon notice of revocation, the
employer shall file payroll reports on a monthly basis.
Quarterly payroll reports shall be filed and payments made on or
before the last day of the month following the quarterly
periods.

     (c) An employer shall notify the director at the time he
ceases to employ individuals in covered employment.

     (d) Any employer or joint employer contributing as
required by this act and employing employees or joint employees
covered under this act that would qualify as separate
classifications, may elect to report gross earnings of the
covered entities under one (1) consolidated Wyoming worker's
compensation account. A payroll report submitted pursuant to
this subsection shall classify the employer's payroll under
separate industrial classifications specified under W.S.
27-14-108. Any employer electing to report under a consolidated
account shall provide written notice to the division of its
intent. The election shall remain in effect for one (1) year or
until withdrawn in writing, whichever occurs later. Any employer
or joint employer contributing as required by this act and
employing employees or joint employees covered by this act who
elects to report the payrolls under one (1) consolidated account
pursuant to this subsection shall be treated as a single
employer for all purposes of this act with the exception of
determining the experience rating pursuant to W.S. 27-14-201(d)
and the premium tax credit pursuant to W.S. 27-14-201(q).

     (e) Notwithstanding subsections (a) and (b) of this
section, an employer may elect to submit payroll reports and
make premium payments in advance pursuant to rule and regulation
of the division. In its rules and regulations established under
this subsection, the division shall provide for adjustment of
premium payments for any fiscal year in accordance with
overpayments or underpayments made during the preceding fiscal
year.

     (f) Notwithstanding subsections (a) and (b) of this
section and commencing January 1, 1994, governmental entity
employers shall make payments for rates established by the
division under W.S. 27-14-201 for any calendar year commencing
on July 1 of that calendar year and ending June 30 of the
immediately succeeding calendar year. For purposes of this
subsection "governmental entity employer" includes state,
county, municipal, school district, community college,
university and special district employers.

     (g) The department of workforce services shall by rule and
regulation establish a joint payroll reporting system for the
purposes of the Wyoming Worker's Compensation Act and Wyoming
Employment Security Law. Nothing in this subsection shall
require the department to provide a joint payroll reporting
system to all qualifying employers.

     (h) An employer's categorization in its payroll reports of
an employee's gross earnings to the appropriate industrial or
employment classification shall be in accordance with division
rules and regulations. If the division finds any employee gross
earnings to be incorrectly categorized to an industrial or
employment classification, the division shall within a one (1)
year period beginning with the current rate year and including
the previous rate year, credit or debit the employer's account
for the overpayment or underpayment as appropriate. The
division shall waive any underpayment amount, interest,
penalties or claim reimbursements if the incorrect employee
gross earnings categorization was caused by reliance on a
written determination of the division and the employer provided
full and truthful disclosure of all pertinent information in
requesting a determination or if the employer makes a good faith
error in categorization. The division may waive any interest,
penalties or claim reimbursement caused by an underpayment due
to an otherwise incorrect employee gross earning categorization
of an employee's earnings in any other case if it determines
there are sufficient extraordinary circumstances which warrant a
waiver. If an employer's account has been debited pursuant to
this subsection, the employer shall not be considered
contributing as required by this act if he does not pay the
underpayment within thirty (30) days of his account being
debited or within thirty (30) days of completion of any appeals
of the determination of an underpayment, whichever occurs later.

     (j) The division, on or about the fifteenth of the month
following the due date, shall send a written notice of
delinquency to an employer failing to submit a report as
required by this section. An employer failing to submit a
report required by this section within thirty (30) days of the
date due shall, in addition to any delinquent premium penalty
pursuant to W.S. 27-14-203, be assessed a penalty of one hundred
dollars ($100.00) for each delinquent report.