Wyo. Stat. § 9-3-704 (2026)

(a) Except as otherwise provided in this section, every
employee covered by this article shall pay into the account nine
and twenty-two one-hundredths percent (9.22%) of his salary
through June 30, 2024 and thereafter shall pay into the account
eleven and forty-seven one-hundredths percent (11.47%) of his
salary. To the extent this contribution is not paid by the
employer as authorized in this section, this payment shall be
deducted each pay period from employees' salaries by the
respective fiscal officers of the employers.

     (b) The entire contribution 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
without offset of the employee's salary in the same salary
percentage as provided by state employers under W.S. 9-3-
413.1(b)(iii) through June 30, 2024. Thereafter the employer may
pay these contributions without offset of the employee's salary
in a salary percentage not to exceed seven and forty-seven
hundredths percent (7.47%). The employer shall also reduce the
cash salary of the employee by three and sixty-five hundredths
percent (3.65%) through June 30, 2024. Thereafter the employer
shall reduce the cash salary of the employee by four percent
(4.00%).