Wyoming Statutes

Wyo. Stat. § 27-3-104 (2026)

"Employment" defined; generally; exceptions.

✓ current as of May 2026

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(a)     As used in this act, "employment" means service:

          (i) Performed by an employee defined under 26 U.S.C.
§ 3306(i) including service in interstate commerce, except 26
U.S.C. § 3121(d)(2) does not apply;

          (ii) Subject to any federal tax against which credit
may be taken for contribution payments into any state
unemployment fund;

          (iii) Required to be employment under this act as a
condition for full tax credit against the tax imposed by 26
U.S.C. §§ 3301 through 3311; and

            (iv)   Otherwise specified under W.S. 27-3-104 through
27-3-108.

     (b) An individual who performs service for wages is an
employee for purposes of this act unless it is shown that the
individual:

          (i) Is free from control or direction over the
details of the performance of services by contract and by fact;
             (ii)    Repealed by Laws 1991, ch. 153, § 1.

             (iii)   Repealed by Laws 1995, ch. 121, § 3.

             (iv)    Repealed by Laws 1995, ch. 121, § 3.

          (v) Represents his services to the public as a
self-employed individual or an independent contractor; and

             (vi)    May substitute another individual to perform his
services.

     (c) As used in this act, "employment" does not include
service performed by a person acting as a fiduciary, as that
term is defined in W.S. 4-10-103(a)(vii), and receiving
reasonable compensation for fiduciary services pursuant to the
Uniform Trust Code or the Wyoming Probate Code.

Notes of Decisions

Cited in 7 cases, 1984–2010 · leading case: Emp. Sec. Comm'n of Wyoming v. Laramie Cabs, Inc., 700 P.2d 399 (Wyo. 1985).

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Emp. Sec. Comm'n of Wyoming v. Laramie Cabs, Inc., 700 P.2d 399 (Wyo. 1985). · cites it 65× “§§ 3301 through 3311; and "(iv) Otherwise specified under W.S. 27-3-104 through 27-3-108." 26 U.S.C.”

DC Prod. Serv. v. Wyoming Dep't of Emp., 2002 WY 142 (Wyo. 2002). · cites it 4× “The applicable statute is Wyo. Stat. Ann. § 27-3-104 (LexisNexis 2001), entitled " 'Employment' defined; generally; exceptions" and reads as follows: (a) As used in this act, "employment" means service: (i) Performed by an employee defined under 26 U.”

Hat Six Homes, Inc. v. State, Dep't of Emp., Unemployment Ins. Comm'n, 6 P.3d 1287 (Wyo. 2000). · cites it 6× “Wyo. Stat. Ann. § 27-3-104 (b). It is uncontested that Welch was paid an hourly wage during her tenure at Hat Six.”

Scott v. Fagan, 684 P.2d 805 (Wyo. 1984). · cites it 2× “" The definition of "employment" found in § 27-3-104(b), W.S. 1977, of the Employment Security Law governs the employee-or-independent-contractor question in this action for damages resulting from lost unemployment benefits.”

Sierra Trading Post, Inc. v. Hinson, 996 P.2d 1144 (Wyo. 2000). · cites it 2× “] Wyo. Stat. Ann. § 27-3-104 (a)(i) (Lexis 1999).”

Wyoming Dep't of Emp. v. Jolley, Castillo, Drennon, Ltd., 2010 WY 48 (Wyo. 2010). · cites it 13× “Following the hearing, the hearing officer issued a decision concluding that Sierra did not carry its burden to prove that the consultants were independent contractors under Wyo. Stat. Ann. § 27-3-104 , thus, Sierra was subject to the WESL.”

Judge v. Dep't of Emp., Unemployment Ins. Comm'n, 50 P.3d 686 (Wyo. 2002). · cites it 4× “We note that, in context, "work" means much the same thing as "employment," and employment is defined by Wyo. Stat. Ann. § 27-3-104 (LexisNexis 2001), though it takes a bit more reading than just consulting a dictionary to get to the bottom of it: § 27-3-104.”

— Wyo. Stat. § 27-3-104(a)(i) — 1 case