# Wyo. Stat. § 27-3-103: “Employer” defined; qualifications; employment services in other states included

> Wyoming · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-103

## Section

- **Citation:** Wyo. Stat. § 27-3-103
- **Heading:** “Employer” defined; qualifications; employment services in other states included
- **Jurisdiction:** Wyoming
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WY Code / Title 27 / Chapter 3 / Section 27-3-103

## Text

(a) As used in this act, “ employer ” means any employing unit:

(i) For whom a worker performs service as an employee;

(ii) Acquiring the organization, business, trade or substantially all of the assets of an employer subject to this act at the time of acquisition;

(iii) Electing coverage under this act pursuant to W.S. 27-3-502(d) ;

(iv) Not otherwise qualifying as an employer under this section and liable for any federal tax on services employed against which credit may be taken for contribution payments into any state unemployment fund;

(v) Not otherwise qualifying as an employer under this section and as a condition for full tax credit against the tax imposed by 26 U.S.C. §§ 3301 through 3311 , is required to be an employer under this act;

(vi) Employing services defined as employment under W.S. 27-3-105(a)(i) , except as provided by paragraphs (viii) and (ix) of this subsection;

(vii) Employing services defined as employment under W.S. 27-3-105(a)(ii) , except as provided by subsection (b) of this section;

(viii) Employing agricultural labor defined under W.S. 27-3-107 ;

(ix) Employing domestic service defined under W.S. 27-3-107(g) ; or

(x) That is an Indian tribe, as defined by section 3306 of the federal Unemployment Tax Act, for which service in employment, as defined by this act, is performed.

(b) Domestic service shall not be considered by the department in determining if an employing unit is an employer under paragraph (a)(i), (vi), (vii) or (viii) of this section. Agricultural labor shall not be considered by the department in determining if an employing unit is an employer under paragraph (a)(i), (vi), (vii) or (ix) of this section.

(c) Employment under this section shall include services performed entirely within another state pursuant to an agreement under W.S. 27-3-608(b) and otherwise qualifying as employment under this act.

## Nearby sections

- [Wyo. Stat. § 27-3-101 § 27-3-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-101.md)
- [Wyo. Stat. § 27-3-102 Definitions generally](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-102.md)
- [Wyo. Stat. § 27-3-103 § 27-3-103. “Employer” defined; qualifications; employment services in other states included](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-103.md)
- [Wyo. Stat. § 27-3-104 § 27-3-104. “Employment” defined; generally; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-104.md)
- [Wyo. Stat. § 27-3-105 "Employment" defined; employment for state, and other organizations; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-105.md)
- [Wyo. Stat. § 27-3-106 § 27-3-106. “Employment” defined; employment outside United States; exceptions; “American employer” defined; localized service specified](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-106.md)
- [Wyo. Stat. § 27-3-107 § 27-3-107. “Agricultural labor” defined; “farm” defined; “crew leader” defined; when domestic services included; exception](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-107.md)
- [Wyo. Stat. § 27-3-108 Services excluded from scope of employment](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-108.md)
- [Wyo. Stat. § 27-3-109 Amendment and repeal; vested rights denied](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-109.md)
- [Wyo. Stat. § 27-3-201 Establishment and composition of unemployment compensation fund](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-201.md)
- [Wyo. Stat. § 27-3-202 Administration of fund](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-202.md)
- [Wyo. Stat. § 27-3-203 Discontinuance or nonmaintenance of fund; disposition of assets](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-203.md)
- [Wyo. Stat. § 27-3-204 § 27-3-204. Withdrawal funds credited to federal unemployment trust fund](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-204.md)
- [Wyo. Stat. § 27-3-205 Employment security administration account](https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-205.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-103. Check the current official text before relying on it. Not legal advice.