053-9 Wyo. Code R. § 9-4
The first contributions payment of any employing unit which becomes an employer at any time during a calendar year is due on, and shall be paid on or before, the last day of the month next following the close of the quarter in which such employing unit satisfies the conditions for becoming an employer, and shall include contributions which have accrued for the entire period beginning January 1, up to and including the calendar quarter in which the employing unit satisfies the conditions for becoming an employer; except that:
The first contribution payment of any employing unit which elects, with the written approval of such election by the Division, to become an employer, shall become due on, and shall be paid on or before the last day of the month next following the close of the calendar quarter in which the conditions of becoming an employer by election are satisfied, and shall include contributions with respect to all wages payable for employment occurring on or after the date stated in such approval (as of which such employing unit becomes an employer), up to and including the calendar quarter in which the conditions of becoming an employer by election are satisfied.
053-9 Wyo. Code R. § 9-4