PAYROLL TAX RATES
Nevada payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Nevada, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Employment Security Division (ESD), Department of Employment, Training and Rehabilitation (DETR) (opens in a new tab) | Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab) | |
| Taxable wage base | $43,700 | Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab) | |
| Wage base set each year | Yes | NRS 612.545, Base (opens in a new tab) | |
| New employer rate | 3%2.95% standard UI rate plus the 0.05% Career Enhancement Program (CEP) tax: 3.00% of taxable wagesSurcharges included | NRS 612.540, Rate; NRS 612.606, Additional contributions (CEP) (opens in a new tab) | |
| Employee contribution | None | NRS 612.535, Payment; registration of employer with Division (opens in a new tab) | |
| When an employer becomes liable | Any employer that pays $225 or more in wages in a calendar quarter while employing one or more people; domestic employers $1,000 in cash wages in a quarter; agricultural employers $20,000 in a quarter or 10 workers on 20 days. Register with ESD once the $225 is reached. | NRS 612.055, Employer defined (opens in a new tab) | |
| Experience rate after | 10 to 12 consecutive chargeable quarters (in practice 14 to 17 calendar quarters at 2.95%) | NRS 612.550, Rates for employers (opens in a new tab) | |
| Quarterly report due | Quarterly contribution report and payment: April 30, July 31, October 31, January 31 | Nevada ESD, Employer Handbook (published 9/2023, PDF) (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (updated September 11, 2026) (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) | |
| Withholding rates | No income tax | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) | |
| Supplemental wages | None | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) | |
| Reciprocity | None | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) | |
| Employee's withholding form | None | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) | |
| Local income taxes | No | Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $12.00 | Nevada Constitution, Art. 15, Sec. 16, Payment of minimum compensation to employees (opens in a new tab) | |
| Tipped employees, cash wage | $12.00 | Nevada Constitution, Art. 15, Sec. 16 (opens in a new tab) | |
| Rises with inflation | No | Nevada Constitution, Art. 15, Sec. 16 (opens in a new tab) | |
| Local rates | No city or county minimum wages: one statewide rate (Constitution Art. 15 Sec. 16), which the Labor Commissioner applies to all employees in Nevada. | Nevada Labor Commissioner, State of Nevada Minimum Wage 2026 Annual Bulletin (posted June 29, 2026, PDF) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | NRS 608.0197, Employer required to provide paid leave (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Nevada DIR Workers' Compensation Section, Employer Guide: Workers' Compensation (brochure, 8/25, PDF) (opens in a new tab) | |
| State fund | None; private insurers | Nevada DIR Workers' Compensation Section, Employer Guide: Workers' Compensation (brochure, 8/25, PDF) (opens in a new tab) |
Checked on May 9, 2026.
What a paycheck costs the employer in Nevada
Employer taxes and contributions on one employee's pay in Nevada, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $259.62
- First check of the year
- Cost per check
- $2,567.31
- Pay included, first check
- Cost per year
- $65,943.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Nevada unemployment | 3% on the first $43,7002.95% standard UI rate plus the 0.05% Career Enhancement Program (CEP) tax: 3.00% of taxable wages | $69.23None after check 19 | $1,311.00 | NRS 612.540, Rate; NRS 612.606, Additional contributions (CEP) (opens in a new tab); Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab) |
| Employer taxes and contributions | $259.62 | $5,943.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,567.31 | $65,943.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 2.95% standard UI rate plus the 0.05% Career Enhancement Program (CEP) tax: 3.00% of taxable wages. The tax applies to the first $43,700 of each employee's wages a year. The base is reset each year from average wages.
No. Nevada has no state income tax on wages, so no Nevada tax is withheld for work done there.
$12.00 an hour.
No. Nevada has no state paid family or medical leave program funded through payroll.
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Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab)
- NRS 612.545, Base (opens in a new tab)
- NRS 612.540, Rate; NRS 612.606, Additional contributions (CEP) (opens in a new tab)
- NRS 612.535, Payment; registration of employer with Division (opens in a new tab)
- NRS 612.055, Employer defined (opens in a new tab)
- NRS 612.550, Rates for employers (opens in a new tab)
- Nevada ESD, Employer Handbook (published 9/2023, PDF) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (updated September 11, 2026) (opens in a new tab)
- Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab)
- Nevada Constitution, Art. 15, Sec. 16, Payment of minimum compensation to employees (opens in a new tab)
- Nevada Labor Commissioner, State of Nevada Minimum Wage 2026 Annual Bulletin (posted June 29, 2026, PDF) (opens in a new tab)
- NRS 608.0197, Employer required to provide paid leave (opens in a new tab)
- Nevada DIR Workers' Compensation Section, Employer Guide: Workers' Compensation (brochure, 8/25, PDF) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.