Nevada Payroll Compliance
Every rate, wage base, and threshold Nevada employers need for 2026 — sourced from the Dept. of Taxation and DETR — including the Modified Business Tax, a payroll obligation unique to Nevada among no-income-tax states.
Minimum Wage & Hours
Nevada simplified its minimum wage to a single $12.00/hour rate via a 2024 constitutional amendment, eliminating the old two-tier system that offered a lower rate to employers providing qualifying health insurance.
| Item | 2026 Value | Notes |
|---|---|---|
| Minimum wage | $12.00/hr | Uniform rate since July 2024; health-insurance tier eliminated |
| Overtime rule | 40 hrs/week or 8 hrs/day | Nevada retains a daily OT trigger for employees earning below 1.5× minimum wage |
| Local wage ordinances | None | No Nevada city or county sets its own minimum wage |
State Income Tax & Modified Business Tax
Nevada has no personal income tax — protected directly in the state constitution (Article 10, §1). But Nevada offsets this with the Modified Business Tax (MBT), a quarterly payroll tax most no-income-tax states don’t have.
| Item | 2026 Value | Notes |
|---|---|---|
| State income tax | None | Constitutionally protected; permanent unless a statewide referendum changes it |
| MBT rate (general business) | 1.17% | On gross quarterly wages above $50,000, after deducting employer-paid health benefits |
| MBT rate (financial/mining) | 1.554% | Applies to all wages, no $50,000 quarterly exemption |
| MBT filing portal | My Nevada Tax | mynvtax.nv.gov; the old Nevada Tax Center has been decommissioned |
| Wage comparison program | Resumed Jan 2026 | Dept. of Taxation cross-checks MBT wages against SUI wage data for discrepancies |
| Local income tax | None | No Nevada city or county imposes a local income tax; the MBT above is Nevada's only wage-based tax |
Paid Leave
Nevada has no state disability insurance or mandatory paid family/medical leave. It does require paid leave accrual for general use (0.01923 hours per hour worked, roughly 40 hours/year) at employers with 50+ employees under a separate 2019 law.
Unemployment Insurance (SUI)
Nevada’s SUI wage base is recalculated every year at exactly 66⅔% of the average annual wage paid to Nevada workers — a formula that pushed the 2026 base to $43,700, up from $41,800.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $43,700 | 66⅔% of average Nevada annual wage; up from $41,800 in 2025 |
| Rate range | 0.25% – 5.4% | Based on employer experience |
| FUTA credit status | Full 5.4% available | Nevada is not a FUTA credit-reduction state for 2026 |
| Electronic payment | Mandatory over $10,000 | Applies to authorized agents filing for multiple employers too |
| Misclassification test | ABC test | Used to determine independent contractor vs. employee status |