Wyo. Stat. § 9-3-413 (2026)

transfer to account; interest imposed upon delinquent
contributions; recovery.
Except as provided by W.S. 9-2-3207(a)(xi)(F)(III) or (IV), 9-3-
431 and 9-3-432, each employer, excluding employers of
firefighter members, shall, on a monthly basis, pay into the
account a contribution equal to nine and thirty-seven hundredths
percent (9.37%) of the salary paid to each of its members
covered under this article for the period from July 1, 2021
through June 30, 2026 and thereafter a percentage of the salary
paid as determined in accordance with W.S. 9-3-413.1. Employers
of firefighter members shall pay into the account a contribution
equal to seven and twelve hundredths percent (7.12%) of the
salary paid. Employer contributions for any month, together
with the members' contributions for that month, if any, shall be
transferred to the board not later than the twelfth day of the
following month. These contributions shall be credited to the
account in a manner as directed by the board. Any employer
failing to transfer contributions under this section in
sufficient time for the board to receive the contributions by
the twenty-fifth day of the month due shall be assessed interest
at the assumed rate of return as determined by the board,
compounded annually. Interest imposed under this section shall
be payable not later than the twelfth day of the next succeeding
month. If the contributions and any interest imposed under this
section are not transferred to the board when due, they may be
recovered, together with court costs, in an action brought for
that purpose in the first judicial district court in Laramie
County, Wyoming.