Nevada Wage and Payroll Tax Facts

February 02, 2024

Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Nevada.

Nevada uses a substantially higher minimum wage rate than the rate required by the federal government in the Fair Labor Standards Act (FLSA). That rate varies, however, based on whether the employer offers health benefits. Also, the state doesn't allow tip credits. 
When it comes to processing payroll, Nevada-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated July 1, 2024. It is not intended as legal or tax advice.

Nevada Minimum Wage Rates

Wage Type

Nevada Rates

Federal Rates

Minimum Wage



Tipped Minimum Wage



Actual Tip Credit



Nevada State Income Tax (SIT) Rates

Nevada is one of the few states that doesn't impose or collect a personal income tax. 

Nevada State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Nevada SUI Tax Details

Taxable Wage Base


Employee Subject to Tax


Rates for Experienced Employers

0.30% - 5.40%

Rates for New Employers


Effective Period

Calendar Year

Voluntary Contributions Allowed


Career Enhancement Program Rate


Nevada State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Nevada, however, doesn't require employers to collect an SDI tax.

Miscellaneous Nevada Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live. Nevada currently has no reciprocal agreements with any other states. 

This doesn't mean, however, that interstate workers living in Nevada pay double. It's federally illegal for two states to tax the same income. In most states, the employee's work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference. 

Paid Sick Leave (PSL) Taxes

The state of Nevada doesn’t require employers to collect PSL taxes, but it does have a program providing such leave to eligible employees:

Nevada PSL Details
Covered Employees Full and part-time employees
Covered Employers Those with at least 50 employees
Accrual Method(s) 0.01923 hours of leave per 1 hour worked
Annual Accrual Maximum 40 hours
Carryover Maximum 40 hours
Probationary Period Yes; 90 days
Frontloading Allowed Yes
FAQs Sick Leave

Paid Family and Medical Leave (PFML) Taxes

The state of Nevada doesn’t require employers to collect PFML taxes, nor does the state have a program providing such leave to employees.

Modified Business Tax (MBT)

Nevada's MBT applies to all organizations that are subject to the state's Unemployment Compensation law.

Employers are categorized as either a General Business or a Financial Institution and must pay the corresponding tax rate (1.378% for General Businesses; 1.853% for Financial Institutions).

MBTs are calculated by applying the assigned rate to all the gross wages an employer paid in the last quarter, minus any paid health benefits.

Nevada Employer Registration

The agencies below can help with your state-based employer registration, including best practices, account numbers, and unemployment information. Contact the Department of Taxation for withholding tax topics and the Department of Employment, Training, and Rehabilitation for unemployment tax topics.

Registration Details

Department of Taxation

Department of Employment, Training, and Rehabilitation


(866) 962-3707 (775) 684-6310

Online Registration

Nevada Business Registration DETR New Employer Registration

Registration Form

Form TAX-F006 Form APP-01.00

Registration Instructions

Online and paper registration options are available. Account numbers will be issued within 1-2 days via the online process or 1-2 weeks via the paper process. Online and paper registration options are available. Account numbers will be issued during the online process or within 2-3 days via the paper process.

Employer Self-Service Login

Nevada Tax Center Login Page DETR Employer Login Page

Additional Nevada Payroll Tax Resources


This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.


Get Taxes Done Right, Without the Stress

We know there's a lot that goes into preparing and filing payroll tax forms. Save time and get support from our expert team. As a Registered Reporting Agent with the IRS, we can help prepare and file all the necessary forms you need to remain compliant - even in the face of changing legislation. Learn more here.

Payroll Tax Services