# Wyo. Stat. § 27-3-104: “Employment” defined; generally; exceptions

> Wyoming · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_WY_T27_C3_S27-3-104

## Section

- **Citation:** Wyo. Stat. § 27-3-104
- **Heading:** “Employment” defined; generally; exceptions
- **Jurisdiction:** Wyoming
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WY Code / Title 27 / Chapter 3 / Section 27-3-104

## Text

(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(ii) Repealed by Laws 1991, ch. 153, § 1.

(iii), (iv) Repealed by Laws 1995, ch. 121, § 3.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

## 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_S27-3-104. Check the current official text before relying on it. Not legal advice.