Nevada Payroll Tax and Labor Laws

Get your Nevada State Tax ID Number 

Click HERE to obtain State Unemployment Tax ID

Nevada Wage and Hour Laws 

Minimum Wage 

Nevada minimum wage law sets two separate wage rates, depending upon whether qualifying health benefits are offered/made available by the employer.   

• For those employers offering qualifying health benefits, the minimum wage rate is currently $10.25 per hour.

• For those employers not offering qualifying health benefits, the minimum wage rate is currently $11.25 per hour.

Please note that effective 7/1/2024, the two-tier minimum wage system will be eliminated and the minimum wage for all employers will be $12.00. For more information on Nevada’s minimum wage laws, please click HERE. 

Overtime 

Nevada overtime law requires employers to pay one-and one-half times an employee’s regular wage rate.  

For those employees paid LESS than 1-1/2 times the applicable minimum wage rate, the employer must pay employees overtime for hours worked over 8 hours in a 24 hour period or over 40 hours in a week. 

For those employees paid MORE than 1-1/2 times the applicable minimum wage rate, the employer must pay employees overtime for hours worked over 40 hours in a week.  

Based on minimum wage rates, the daily overtime requirement would apply to the following employees:  

• Employees who earn less than $10.25 per hour, who are offered qualified health benefits  
• Employees who earn less than $11.25 per hour, who are not offered qualified health benefits.  

Pay Frequency 

Nevada state code requires employers to pay employees no less than semimonthly. All payments for wages earned and unpaid before the first of the month are due no later than 8 am on the 15th day of the following month. All payments for wages earned and unpaid before the 16th day of the month are due no later than 8 am on the last day of the same month.  

Nevada Unemployment

Taxable Wage Base ($000s):                                  $40,600

New Employer Rate (% Taxable Wages) :          2.95 % 

Nevada Income Tax Withholding 

Nevada does not require income tax withholding.  

Nevada State Resources 

Nevada Department of Taxation  

Nevada Department of Business & Industry  

Nevada Department of Employment, Training, and Rehabilitation   

Nevada SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024