Nevada has no state income tax. Therefore, there is no State Agency to control deposits and withholding reports. There are no state W2 forms to file, no supplemental wage withholding rates, and no state W2 forms to file.
Not all states allow salary 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) plan 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
The State of Nevada 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; wages per period; payroll periods and payment dates; termination date and circumstances.
The Nevada State Agency charged with enforcing state wage and hour laws is:
Department of Trade and Industry
Labor Commissioner’s Office
555 East Washington Avenue
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 a non-FLSA covered employer is one and one-half times the regular rate after an 8 or 40 hour week (10 hour day, 4 day week if agreed upon) .
The state of Nevada’s 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
- Employer Federal Employer Identification Number (EIN)
This information must be reported within 20 days of hire or rehire.
Information can be submitted as W4 or equivalent by mail, fax or electronically.
There is a $25.00 fine 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:
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 in arrears between the end of the pay period and the payment of wages earned from 1 to 15 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 receive their final pay immediately and voluntarily terminated employees receive their final pay by the next regular payday or 7 days.
The deceased employee’s wages are due 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.
Reversal 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 no tip credit 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 that cover 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 that wage and hour records 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 withholding? 14 days after receiving the order.
- When to send the payment? Within 7 days of payment day.
- When to send a termination notice? “Promptly”
- Maximum administrative fee? $3 per payment; $2 for payment to the state treasurer.
- Retention limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that may and will occur from time to time.
