Withholding Requirements:
- Register as employer by filing Form NUCS-0736 (Registration Form).
- No withholding taxes
- Withholding Method = NA
- Supplemental Rate = NA
Local Taxes: none
Other Taxes:
General Business - As of July 1, 2015 the modified business tax rate for general buisnesses is 1.475% of quarterly gross payroll wages over $50,000, less health care deductions. If an employer has less than $50,000 of taxable wages in the quarter, it still must file a return with $0 balance due. The 0% rate on Tier 1 of the MBT has been extended to June 30, 2016. Tax may not be withheld from employees.
Financial Institutions - 2% of wages paid to employees during calendar quarter. Tax may not be withheld from employees.
Mining-industry businesses also are subject to the 2% tax rate. Tax may not be withheld from employees.
State unemployment insurance (SUI):
Reserve ratio formula
Wage base is $31, 200 for 2019
Rates range from 0.25% to 5.40% for 2019
New employers use 3.00% for 2019 (including a Career Enhancement program tax of 0.05%).
State disability insurance (SDI):
None
State Labor Laws:
Minimum Wage - $8.25 with no health benefits provided by employer. $7.25 with health benefits provided by employer
Termination Pay - Fired - at once. Quit - earlier of next regular payday or 7 days.
New Hire Reporting:
Department of Employment, Training and Rehabilitation
Employment Security Division - New Hire Unit
500 East Third Street
Carson City, NV 89713-0033
Phone: 775-684-6379
Fax: 775-684-6379
To report online click here
Remit Withholding for Child Support to:
State Collection and Disbursment Unit
PO Box 98950
Las Vegas, NV
702-687-4744
To report online click here
Effective October 1, 2007 the Child Support Enforcement Program will charge and collect from the custodial parent of a child a $25 annual fee for each case the State has collected and disbursed more than $500 and in which the person for whom the collection is made has never received Temporary Assistance for Needy Families (TANF).