Nevada Payroll, Unique Aspects of Nevada Payroll Law and Practice

Nevada has no state income tax. There, there is no state agency to oversee deposits and reports. There are no state W2 forms to file, no additional wage withholding rates, and no state W2 forms to file.

Not all states allow wage reductions made under Section 125 or 401(k) cafeteria plans to be treated in the same manner as the IRS code allows. In Nevada, cafeteria plans are taxable for unemployment insurance purposes. 401(k) deferrals are taxable for unemployment purposes.

Nevada has no income tax.

The Nevada State Unemployment Insurance Agency is:

Employment Security Division

500 E. Third St.

Carson City, Nevada 89713

(775) 687-4510

http://www.detr.state.nv.us/es/es_index.htm

Nevada’s taxable wage base for unemployment purposes is wages up to $22,000.00.

Nevada has optional quarterly wage reporting on magnetic media.

Unemployment records must be kept in Nevada for a minimum period of four years. This information generally includes: name; Social Security number; hire, retirement and termination dates; salaries per period; payroll periods and pay dates; date and circumstances of termination.

The Nevada State Agency charged with enforcing state wage and hour laws is:

Department of Trade and Industry

Office of the Labor Commissioner

555 Washington Avenue East

Las Vegas, NV 89101

(702) 486-2750

http://www.laborcommissioner.com/

The minimum wage in Nevada is $5.15 per hour.

The general provision in Nevada regarding overtime pay at an employer not covered by the FLSA is one and one-half times the regular rate after an 8-hour or 40-hour week (10-hour day, 4-day week if agreed). .

The State of Nevada new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the elements required by the federal government of:

• Name of the employee
• employee address
• Employee Social Security Number
• Name of the employee
• employee address
• Federal Employer Identification Number (EIN) of the employer

This information must be reported within 20 days of hiring or rehiring.
Information can be submitted as a W4 or equivalent by mail, fax, or electronically.
There is a $25.00 penalty for a late report in Nevada.

You can contact the Nevada New Hire Reporting Agency at 888-639-7241 or 775-684-8685 or on the web at [http://detr.state.nv.us/uicont/uicont_newhire.htm]

Nevada does not allow mandatory direct deposit

Nevada requires the following information on an employee’s pay stub:

deductions per item

Nevada requires that the employee be paid no less frequently than twice a month; FLSA-exempt employees paid by out-of-state employers may receive monthly payments.

Nevada requires that the time lag between the end of the pay period and the payment of wages earned from the 1st to the 15th be paid at the end of the month; 16 at the end of the month, pay before the 15th of the next month to the employee.

Nevada payroll law requires that involuntarily terminated employees be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay no later than the next regular payday or 7 days.

The deceased employee’s wages must be paid when normally due to the surviving spouse or beneficiary after the affidavit of entitlement is shown; 40 days after death; and if the inheritance does not exceed $20,000.

Rollback laws in Nevada require unclaimed wages to be paid to the state after one year.

There is no provision in Nevada law regarding the retention of abandoned wage records.

Nevada payroll law requires that tip credits cannot be used against the state minimum wage.

There is no provision in Nevada law regarding tip credits against the state minimum wage.

In Nevada, the payroll laws covering mandatory breaks or meal breaks are only that all employees must have a 30-minute break after eight hours of work; 10 minute break after 4 hours.

Nevada statute requires wage and hour records to be maintained for a period of not less than two years. These records will normally consist of at least the information required under the FLSA.

The Nevada agency charged with enforcing child support laws and orders is:

Child Support Enforcement Program

Human Resources Division

100 N. Carson Street

capitol complex

Carson City, Nevada 89701-4717

(702) 687-4744

[http://www.hr.state.nv.us/]

Nevada has the following provisions for child support deductions:

• When to start retention? 14 days after receipt of the order.
• When to send the payment? Within 7 days of payment day.
• When to send Notice of Termination? “Promptly”
• Maximum administrative fee? $3 per payment; $2 for payment to the state treasurer.
• Withholding limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will occur from time to time.