Payroll Nevada, unique aspects of payroll law and practice in Nevada

Nevada has no state income tax. Because of this, there is no governmental agency that oversees deposit retention and reporting. There are no W2 states to file, no additional wage withholding rates, and no W2 states to file.

Not all states allow pay cuts under Section 125 of the Cafeteria Plans or 401(k) 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 unemployment purposes.

Nevada has no income tax.

The State of Nevada Unemployment Insurance Agency is:

Occupational safety department

500 E. Third St.

Carson City, NV 89713

(775) 687-4510

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

The state of 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 retained in Nevada for at least four years. This information generally includes: name; social security number; dates of employment, reinstatement and termination; wages by period; payroll periods and payment dates; Date and Circumstances of Termination.

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

Department of Economy and Industry

Office of the Labor Commissioner

555 East Washington Ave

Las Vegas, Nevada 89101

(702) 486-2750

http://www.laborcommissioner.com/

The minimum wage in Nevada is $5.15 an hour.

The general Nevada provision for overtime pay from a non-FLSA covered employer is one and a half times the regular rate after an 8-hour or 40-hour week (10-hour day, 4-day week, if agreed).

Nevada’s new hire reporting requirement requires every employer to report all new hires and rehires. The employer must report the federally required elements of:

  • Name of the employee
  • address of the employee
  • Employee’s social security number
  • Name of employer
  • Employer’s Address
  • Employer’s Federal Employer Identification Number (EIN).
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This information must be reported within 20 days of hiring or reinstatement.

Information may be submitted as W4 or equivalent by mail, facsimile or electronically.

There is a $25.00 late reporting penalty in Nevada.

The New Hire Reporting Agency in Nevada can be reached at 888-639-7241 or 775-684-8685 or online 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 payslip:

  • itemized deductions
  • Nevada requires employees to be paid at least semi-monthly; FLSA-exempt employees who are paid by foreign employers may be paid monthly.

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

    Nevada payroll law requires that involuntarily terminated employees be paid their last salary immediately and that voluntarily terminated employees be paid their last salary before the next regular payday or 7 days.

    The deceased employee’s wages must be paid if normally due to the surviving spouse or beneficiary, after an affidavit has been produced; 40 days after death; and if the assets do not exceed $20,000.

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

    Nevada law does not contain a requirement for retention of posted payroll records.

    Nevada payroll law dictates that no tip credit may be used against the state minimum wage.

    There is no provision in Nevada law for crediting tips toward the state minimum wage.

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    In Nevada, the payroll laws for mandatory rest or meal breaks only provide that all employees must have 30 minutes rest after eight hours of work; 10 minute break after 4 hours.

    Nevada law requires wage and hour records to be retained for a minimum period of two years. These records usually consist of at least the information required by FLSA.

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

    Child Support Enforcement Program

    HR department

    100 N. Carson St.

    Capitol Complex

    Carson City, NV 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 receipt of order.
    • When should the payment be sent? Within 7 days after payday.
    • When to send notice of termination? “Instantly”
    • Maximum management fee? $3 per payment; $2 per payment to the 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.

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