Wyo. Stat. § 9-3-413
Except as provided by W.S. 9-2-3207(a)(xi)(F)(III) or (IV), 9-3-431 and 9-3-432, each employer excluding employers of firefighter members, shall, on a monthly basis, pay into the account a contribution equal to nine and thirty-seven hundredths percent (9.37%) of the salary paid for the period from July 1, 2021 through June 30, 2024, nine and sixty-two hundredths percent (9.62%) of the salary paid for the period from July 1, 2024 through June 30, 2025, nine and eighty-seven hundredths percent (9.87%) of the salary paid to each of its members covered under this article for the period from July 1, 2025 through June 30, 2026 and thereafter a percentage of the salary paid as determined in accordance with W.S. 9-3-413.1. Employers of firefighter members shall pay into the account a contribution equal to seven and twelve hundredths percent (7.12%) of the salary paid. Employer contributions for any month, together with the members' contributions for that month, if any, shall be transferred to the board not later than the twelfth day of the following month. These contributions shall be credited to the account in a manner as directed by the board. Any employer failing to transfer contributions under this section in sufficient time for the board to receive the contributions by the twenty-fifth day of the month due shall be assessed interest at the assumed rate of return as determined by the board, compounded annually. Interest imposed under this section shall be payable not later than the twelfth day of the next succeeding month. If the contributions and any interest imposed under this section are not transferred to the board when due, they may be recovered, together with court costs, in an action brought for that purpose in the first judicial district court in Laramie County, Wyoming.
W.S. 9-3-413