§ 27-3-502 — Determination of employer and employment; election of coverage; records and reports; injunction; service suppliers

(a) Upon its own motion or application of an employing
unit and after notice and opportunity for hearing, the
department may determine if an employing unit is an employer and
if services performed for the employing unit qualify as
employment. The department shall consider employment occurring
during a ten (10) year period preceding the date of employer
determination. A determination by the department is final as to
the employing unit fifteen (15) days after mailing its findings
and determination to the employing unit. The employing unit may
appeal a determination in accordance with W.S. 27-3-506.
(b) Except as provided by subsection (d) of this section,
an employing unit qualifying as an employer within any year is
subject to this act for that entire calendar year.
(c) An employer enumerated under this subsection may apply
in writing to the department before January 31 for termination
of coverage under this act for that calendar year. The
department may waive the application filing requirement for good
cause. Employers to which this subsection applies include:
(i) Repealed By Laws 1999, ch. 73, § 3.
(ii) An agricultural employer paying wages of less
than twenty thousand dollars ($20,000.00) each quarter during
the preceding calendar year or employing less than ten (10)
workers on any day of twenty (20) or more different weeks within
a calendar year;
(iii) A domestic employer paying wages of less than
one thousand dollars ($1,000.00) in each quarter of the
preceding calendar year;
(iv) A nonprofit organization paying wages for less
than four (4) individuals or for less than twenty (20) weeks in
the preceding year.
(d) An employing unit not qualifying as an employer or for
which services not qualifying as employment are performed may
elect coverage under this act for a period of not less than two
(2) years by filing written notice of its election with the
department. If the department approves the election in writing,
coverage is effective on the date of approval. Application for
termination of coverage as an employer under this subsection
shall be filed in writing with the department not less than
thirty (30) days before January 1 of any year following the
initial two (2) years of coverage and for termination of
coverage of employment, not less than thirty (30) days after
January 1. The department may terminate coverage under this
subsection for good cause by giving notice to the employer.
(e) An employing unit shall maintain accurate employment
records containing information prescribed by the commission.
Records shall be open to inspection by and submitted to the
department upon request. An employing unit shall submit reports
on employees upon request of the department or an appeal
tribunal.
(f) Any employing unit subject to this act shall not
commence business or engage in work within this state without
registering under this act and otherwise complying with this
act. A prime or general contractor subcontracting any part of a
contract shall require notification and compliance by any
subcontractor under this subsection before awarding a contract
or permitting a subcontractor to begin work. The state, a
county, municipality or any other political subdivision shall
require the prime or general contractor to register and comply
with this act before authorizing the contractor to begin work
under any public contract. The secretary of state shall report
to the department the names and addresses of all business
entities registering with that agency during the preceding
month. The Wyoming department of transportation and the
department of administration and information shall report to the
department the names and addresses of business entities awarded
a contract by that agency during the preceding month. Any
employing unit failing to comply with this subsection or W.S.
27-3-510(c) or (d) or delinquent for filing reports or paying
contributions required under this act may be enjoined by the
department from engaging or continuing in business subject to
this act until required reports are filed or payments are made
and the unit otherwise complies with this act. All costs of the
action including a reasonable attorney fee shall be paid by the
employing unit against which the injunction is sought. In
addition to the penalties and remedies provided by W.S. 27-3-510
through 27-3-512 and 27-3-704, the department may assess and
collect an additional fee of up to three (3) times the amount of
delinquent contributions payable under this act for any
employing unit failing to comply with this subsection. This
additional fee is part of the payment due for all purposes if an
action is instituted under this subsection. If the employing
unit is a subcontractor, the general contractor or the project
owner may be held liable for payment of the contributions and
any additional assessment due.
(g) Notwithstanding any other provisions of this act:
(i) A service supplier is the employing unit of the
worker provided to the client and shall be liable to pay the
contributions on wages paid by it to the worker performing
services for the client;
(ii) If an entity is not a service supplier as
defined by W.S. 27-3-501(a)(viii) or if the client pays wages to
the worker directly, then the client is the employing unit of
the worker and shall be liable to pay the contributions on wages
paid by it to the worker performing services for the client;
(iii) Notwithstanding the foregoing, if an entity
pays the worker and that entity is not the employing unit of the
worker as determined herein, that entity is deemed the agent of
the employing unit so determined;
(iv) If the service supplier fails to pay all
contributions or submit required reports which are due, then the
client shall be jointly and severally liable for those which are
attributable to wages for services performed for the client by
the worker provided by the service supplier;
(v) The service supplier shall keep separate records,
submit a list of all clients to the department on a quarterly
basis and submit separate quarterly reports for each client;
(vi) Repealed By Laws 2007, Ch. 177, § 2.
(vii) A temporary service contractor is the employing
unit of the temporary worker provided to an employer and shall
be liable to pay the contributions on wages paid by the
temporary service contractor to the temporary worker performing
services for the employer.
(h) If an employing unit fails to comply with an
injunction order issued under subsection (f) of this section,
the department may file with the district court of the county in
which the employing unit resides, conducts business or may be
found, a verified application showing that the employing unit
received notice of an injunction order and has failed to comply
with its terms. Upon receipt of the department's application,
the court shall provide the employing unit with an opportunity
for a hearing within twenty (20) days. Upon finding that the
employing unit has violated the department's injunction, the
court may issue an order directing the employing unit, including
any partners or corporate officers, to comply with the
injunction order and may assess a fine of up to one thousand
dollars ($1,000.00) per day for each day of violation. Any
officer or director having at least twenty percent (20%)
ownership interest of a corporate employing unit, who controls
or supervises filing contribution reports or making payment
contributions under this act and who willfully fails to file the
reports or make required payments, may be held jointly and
severally liable for the contributions and interest due from the
employing unit. In any court proceeding for the enforcement of
an injunction order, the department shall not be required to
show that it lacks adequate legal remedy or is suffering
irreparable harm due to the violation of the injunction order.
Any employing unit failing to comply with an order of the court
issued under this subsection may be cited for contempt.