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Nevada

Withholding

Withholding requirements

  • Nevada does not impose a state income tax, so employers are not required to withhold state income tax from employee wages.
  • However, employers must still comply with federal withholding requirements and file federal forms like Form 941.
  • Nevada employers are also subject to the Modified Business Tax (MBT), which is based on gross wages minus allowable deductions.

Supplemental rate

Since Nevada has no state income tax, there is no state-level supplemental withholding rate for bonuses, commissions, or other supplemental wages.

State Unemployment Insurance (SUI)

Wage base

$41,800

Contributions

  • Range: 0.25% to 5.4%
    Based on the employer’s experience rating and reserve ratio.
  • New Employers: 2.95%
    This rate applies for the first 14–17 calendar quarters.

More information

Career Enhancement Program (CEP): 0.05%
This surcharge is added to all employer SUI contributions

Career Enhancement Program (CEP).

Labor

Minimum wage

$12.00

Termination Pay

  • If an employee is fired: Final wages must be paid immediately on the same day of termination.
  • If an employee quits: Final wages must be paid by the next regular payday or within 7 days, whichever comes first.
  • Penalties: Employers who delay payment may owe daily wage penalties for up to 30 days, plus potential legal fees and damages.

More information

Modified Business Tax (MBT)

General Businesses

  • Rate: 1.17% on taxable wages exceeding $50,000 per quarter.
  • Exemption: First $50,000 of wages per quarter is not taxable.
  • Health Benefit Deduction: Employers may deduct qualified health care benefits from gross wages before calculating tax.

Financial Institutions

  • Rate: 1.554% on all wages, with no $50,000 exemption.
  • Health Benefit Deduction: Still allowed before applying the tax rate.
  • Examples: Banks, credit unions, trust companies.

Filing Requirement

  • All employers must file quarterly, even if no tax is due.

New Hire Filing

Reporting deadline

Required information must be reported within 20 days of hire (or rehire after at least 60 consecutive days of separation from your employment)

Reporting online

https://detr.nv.gov/Page/New_Hire_Online_Reporting

Reporting by mail

Department of Employment, Training and Rehabilitation
Employment Security Division – New Hire Unit
500 East Third Street
Carson City, NV 89713-0033

By Fax: (775) 684-6379

New hire reporting form

Form W-4

Child Support

Online payments

https://dwss.nv.gov/Support/1_0_0-Support/

More information

Other Payment Options

  1. Phone: Call 1-855-288-2352 (24/7 service)
  2. Mail:

SCaDU
PO Box 98950
Las Vegas, NV 89193-8950

Include: Name, SSN, Participant ID, Case Number

  1. In-Person (Cash):
    • Use MoneyGram at CVS, Walmart, etc.
    • Receive Code: 16506
    • Fee: $3.99

Other

New employer registration

Nevada Unemployment Employer Self Service

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

Nevada does not require State Disability Insurance (SDI).
Employers must comply with federal requirements under the Family and Medical Leave Act (FMLA).
Workers’ Compensation Insurance is mandatory for all employers with one or more employees, and must be obtained from a licensed carrier or through self-insurance.

Helpful links

 

Last Updated

09/23/2025

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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