§ 27-3-106 — "Employment" defined; employment outside United States; exceptions; "American employer" defined; localized service specified

Wyoming § 27-3-106

• Jurisdiction: Wyoming
• Title 27: Labor and Employment
• Ch. 3: UNEMPLOYMENT COMPENSATION
• Art. 1: IN GENERAL

Text

(a) Employment under this act includes service performed
outside the United States except in Canada and the Virgin
Islands by a United States citizen for an American employer if:
(i) The employer's principal place of business in the
United States is located in this state;
(ii) The employer has no place of business in the
United States and is a resident of this state, a corporation
organized under state law or a partnership or trust and the
number of partners or trustees resident of this state is greater
than the number of residents of any other state;
(iii) The employer elected coverage under this act;
or
(iv) A claim for benefits based on this service is
filed under this act and the employer failed to elect coverage
in any state.
(b) As used in subsection (a) of this section, "American
employer" means a:
(i) Resident of the United States;
(ii) Partnership and two-thirds (2/3) or more of the
partners are residents of the United States;
(iii) Trust and the trustees are United States
residents; or
(iv) Corporation organized under federal or any state
law.
(c) Notwithstanding subsection (a) of this section,
employment includes service performed in this state, both in and
outside this state or in Canada if the service is:
(i) Localized in this state;
(ii) Not localized in any state, a part of the
service is performed in this state and the base of operations is
located in this state or if the base of operations is not
located in any state, the individual is a resident of this
state; or
(iii) Not subject to the law of any state or Canada
and the service is directed or controlled from a location in
this state.
(d) Service not covered under subsection (c) of this
section, performed entirely outside this state and contributions
are not required or paid under federal or any state law is
employment under this act if the individual performing the
service is a resident of this state and the department approves
the election of the employing unit for coverage under this act.
(e) Service is localized within a state if it is performed
entirely within the state or both within and outside the state
if the service performed outside the state is incidental.