Hiring a remote employee in Nevada
Your company is in another state and one employee lives and works from home in Nevada. Which state's taxes apply, unemployment, paid leave and Nevada's employer rules, each with its official source.
Nevada at a glance
- Income tax
- No income tax on wages
- Unemployment
- $43,700 wage base, 3% new employer
- Paid leave
- None
- New hire report
- Within 20 days
Which state's taxes apply
- Work state
- Nevada has no income tax on wages, so nothing is withheld for Nevada.Source: Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab), checked October 5, 2026
- Convenience rules
- If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Nevada for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
Where to withhold: two states
Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.
Income tax withholding
No state income tax withholding: neither state taxes these wages.
No New York withholding: the employee does no work in New York.
Unemployment
Nevada: the employee works from home there, so the work is localized in Nevada.
Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.
Unemployment
The employee works from home in Nevada, so the work is localized in Nevada: pay Nevada unemployment tax, not your company state's.
- Agency
- Employment Security Division (ESD), Department of Employment, Training and Rehabilitation (DETR)Source: Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab), checked October 5, 2026
- Wage base
- $43,700 IndexedSource: Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab), checked October 5, 2026
- New employer rate
- 3% 2.95% standard UI rate plus the 0.05% Career Enhancement Program (CEP) tax: 3.00% of taxable wages Surcharges includedSource: NRS 612.540, Rate; NRS 612.606, Additional contributions (CEP) (opens in a new tab), checked October 5, 2026
Open the account: Nevada payroll tax registration
Paid leave
Nevada has no paid leave program funded through payroll.
Nevada employer rules
Employment law applies where the employee works, so these follow the employee into Nevada.
- Final pay
- Fired: Immediately on discharge Quit: By the regular payday or within 7 days after quitting, whichever is earlierSource: Nevada Revised Statutes §§608.020 and 608.030 (chapter 608) (opens in a new tab), read from an archived copy dated October 4, 2026 (opens in a new tab)
- Pay frequency
- Semimonthly: wages earned before the 1st of a month are due by the 15th, wages earned before the 16th by the last day of the month. Employers based and running payroll outside Nevada may pay executive, administrative, professional, outside sales and supervisory staff on fixed monthly paydays.Source: Nevada Revised Statutes §608.060, Semimonthly payments; exceptions (chapter 608) (opens in a new tab), read from an archived copy dated October 4, 2026 (opens in a new tab)
- Pay notice
- No written pay-rate notice at hire. Written notice at least 7 days before a pay decrease (NRS 608.100(3)); paydays posted, and 7 days' written notice before changing a payday or place of payment (NRS 608.080)Source: NRS 608.100, Unlawful decrease in compensation by employer; NRS Chapter 608 (rev. 9/9/2026) (opens in a new tab), checked October 5, 2026
- New hire reporting
- Within 20 days of the date of hire.Source: NRS 606.120, Employer to provide Division with certain information concerning newly hired employees; ESD Contributions Section, March 2026 Quarterly Newsletter (opens in a new tab), checked October 5, 2026
- E-Verify
- No state E-Verify requirement for private employers or public contractorsSource: NRS Chapter 613, Employment Practices (rev. 4/15/2026) (opens in a new tab), checked October 5, 2026
- Sick leave
- Paid sick leave required, from 50 employees, counted in Nevada. Private employers with 50 or more employees in private employment in Nevada; exempt for the first 2 years of operation; temporary, seasonal and on-call employees excluded.Source: NRS 608.0197, Employer required to provide paid leave (opens in a new tab), checked October 5, 2026
When the employee moves
Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.
Registering your business in Nevada, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.
More on Nevada
WORKLIO HCM
Payroll for employees who work from home in another state
We help open state accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.
Remote employees 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 fact, as checked.
- Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab), checked October 5, 2026
- Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026
- NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026
- PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
- Nevada ESD Contributions Section, March 2026 Quarterly Newsletter (PDF) (opens in a new tab), checked October 5, 2026
- NRS 612.540, Rate; NRS 612.606, Additional contributions (CEP) (opens in a new tab), checked October 5, 2026
- Nevada Revised Statutes §§608.020 and 608.030 (chapter 608) (opens in a new tab), read from an archived copy dated October 4, 2026 (opens in a new tab)
- NRS 608.100, Unlawful decrease in compensation by employer; NRS Chapter 608 (rev. 9/9/2026) (opens in a new tab), checked October 5, 2026
- NRS 606.120, Employer to provide Division with certain information concerning newly hired employees; ESD Contributions Section, March 2026 Quarterly Newsletter (opens in a new tab), checked October 5, 2026
- NRS Chapter 613, Employment Practices (rev. 4/15/2026) (opens in a new tab), checked October 5, 2026
- NRS 608.0197, Employer required to provide paid leave (opens in a new tab), checked October 5, 2026
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 and for each state's rules.