053-11 Wyo. Code R. § 11-2
Current through April 27, 2019
(a) To verify an employing unit's compliance with the Wyoming Employment Security Law, the division shall perform inspections of an employing unit's employment records, books, papers or other records by conducting random and referred audits.
(b) Any unreported payments made to any individual, as found in an audit of an employing unit's records, shall be presumed to be unreported "wages" unless documentation is provided by the employing unit that the individual meets the statutory requirements of W.S. 27-3-104(b) as an independent contractor/self employed individual. The burden is upon the employing unit to provide such documentation.
053-11 Wyo. Code R. § 11-2