Itemized deductions at payment
At the time of each wage payment, furnish an itemized list showing the respective deductions made from total wages.
See details →NEVADA PAYROLL RESOURCES · NV · REVIEWED 2026-10-03
Nevada Payroll &
Pay Statement Guide
Review Nevada’s itemized-deduction rule, the employee’s right to request wage records, daily overtime, the Modified Business Tax, 2026 unemployment figures, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Itemized deductions at paymentNevada requires an itemized list of deductions each time wages are paid.
No state income tax — but an employer payroll taxNevada has no wage income tax, but employers may owe the Modified Business Tax on quarterly wages.
Reviewed 2026-10-03Checked against current Nevada government sources.
AT A GLANCE
What distinguishes Nevada pay-period records
Nevada splits wage information into two duties. Under NRS 608.110, at the time wages are paid the employer must furnish the employee an itemized list showing the respective deductions made from total wages. Under NRS 608.115, the employer must keep records of wages—including gross wages, deductions, net cash wages, total hours in each pay period noted by day, and the date of payment—and must furnish that information to the employee within 10 days after the employee submits a request. Wage records must be retained for two years.
No state wage income tax
Nevada does not impose a state income tax on wages. Employers subject to Nevada unemployment law are also generally subject to the Modified Business Tax, an employer-paid tax on quarterly wages.
View Modified Business Tax →Unemployment insurance
For 2026, Nevada’s taxable wage base is $43,700, the new-employer rate is 2.95%, and employers pay an additional 0.05% Career Enhancement Program tax. Experience rates range from 0.25% to 5.40%.
View UI information for employers →Daily overtime
Effective July 1, 2026, employees earning less than $18.00 per hour are entitled to overtime at 1.5 times their regular rate for work over 8 hours in a 24-hour period, as well as over 40 hours in a week. The Nevada minimum wage is $12.00 per hour.
View the 2026 daily overtime bulletin →STATE PAYROLL OVERVIEW
What makes Nevada different from other pay-statement jurisdictions
Nevada’s automatic statement requirement is limited to an itemized list of deductions furnished at the time wages are paid. The fuller set of wage information—gross wages, deductions, net cash wages, daily hours within each pay period, and payment date—is a recordkeeping duty under NRS 608.115 that becomes employee-facing when the employee requests it, with a 10-day deadline. A LeoFolio page should not present the full NRS 608.115 record as a field list required on every paycheck, even though a complete statement is good practice.
Nevada’s daily overtime rule makes daily hours important. For lower-wage employees—those earning less than one and one-half times the minimum wage, which is $18.00 per hour from July 1, 2026—overtime is due for work over 8 hours in a 24-hour period, subject to statutory exceptions. Track daily hours so overtime can be computed and recorded accurately.
Nevada has no state wage income tax, but the Modified Business Tax applies to most employers that are subject to Nevada unemployment law. For general businesses the rate is 1.17% of quarterly gross wages after deducting employer-paid health benefits, with the first $50,000 of quarterly wages not taxable. Financial institutions and mining businesses pay 1.554% without the $50,000 exclusion. The MBT is an employer tax and is not deducted from employee pay.
PAYROLL REQUIREMENTS CHECKLIST
The Nevada requirements checklist
When a statement is required
Furnish an itemized list of deductions at the time of each wage payment under NRS 608.110.
Information to include
Show each deduction made from total wages. When an employee requests wage records, furnish the NRS 608.115 information—gross wages, deductions, net cash wages, total hours in each pay period noted by day, and date of payment—within 10 days.
Daily hours and overtime
For employees earning less than $18.00 per hour (from July 1, 2026), track daily hours to apply the 8-hours-in-24 overtime rule, subject to statutory exceptions.
Other employer obligations
Apply unemployment contributions, the Career Enhancement Program tax, the Modified Business Tax, workers’ compensation, and the two-year wage-record retention requirement separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Nevada treats the statement after payday
Delivery method
NRS 608.110 and 608.115 do not specify paper or electronic delivery and state no consent or printing condition. Use a method the employee can access and keep.
Request deadline and retention
Furnish the requested wage-record information within 10 days after the employee’s request. Keep wage records for two years after the information is entered.
NO STATE WAGE INCOME TAX — BUT CHECK EMPLOYER PAYROLL TAXES
Nevada payroll taxes without state income-tax withholding
Nevada employers do not withhold a state income tax from wages. The state-level payroll costs are employer-paid: unemployment contributions and the Career Enhancement Program tax on wages up to the 2026 base, and the Modified Business Tax on quarterly wages above the applicable exclusion. None of these is deducted from employee pay, so they should not appear as employee deductions on the statement.
Modified Business Tax
Rates, the $50,000 quarterly exclusion for general businesses, and filing guidance.
View source →UI Information for Employers
2026 taxable wage base, rate schedule, and new-employer rate.
View source →LOCAL CONSIDERATIONS
Nevada payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Las Vegas, Henderson, Reno, or Sparks. Nevada’s location-sensitive issues are state-level.
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Las Vegas and HendersonApply the statewide minimum wage, daily overtime, statement, unemployment, and MBT rules. Track daily hours for shift-based and hospitality work.
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Reno and SparksThe same statewide rules apply. City business licenses are separate from payroll.
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Tipped employeesNevada does not allow a tip credit against the minimum wage. Pay at least $12.00 per hour before tips.
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Financial institutions and miningBusinesses that qualify as financial institutions or mining employers pay the MBT at 1.554% without the $50,000 quarterly exclusion and must self-report their classification.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Nevada payroll records
1Record daily hoursCapture hours by day to apply the daily overtime rule for employees under $18.00 per hour.›
2Enter payroll detailsAdd wages, deductions, and pay dates.›
3Review employer taxesCalculate UI and CEP on the 2026 wage base and MBT on quarterly wages.›
4Generate the statementComplete the Pay Run and furnish the itemized list of deductions at payment.›
5Retain and respondKeep wage records for two years and answer employee requests within 10 days.›
BUILT FOR REVIEWABLE PAYROLL
Payroll preparation without another oversized payroll platform.
LeoFolio gives small employers and bookkeepers a focused way to prepare a Pay Run, review the numbers, and generate organized payroll records without a required monthly payroll subscription.
Review before completion
Review supported payroll calculations and record details before completing the Pay Run.
Pay per run
Prepare payroll when you need it without committing to a required monthly payroll subscription.
Privacy-conscious by design
Saved Pay Runs remain in the user’s browser, and payroll history is not maintained in a LeoFolio staff-accessible payroll database.
OFFICIAL NEVADA SOURCES USED FOR THIS PAGE
Official Nevada sources used for this page
01
Nevada Revised Statutes · Chapter 608
Primary authority for itemized deductions at payment, wage records, the 10-day request rule, and two-year retention.
02
Nevada DETR · UI Information for Employers
2026 taxable wage base, rate schedule, new-employer rate, and CEP tax.
03
Nevada Department of Taxation · Modified Business Tax
MBT rates, exclusion, and filing.
04
Nevada Labor Commissioner · 2026 Daily Overtime Bulletin
Minimum wage and daily overtime threshold effective July 1, 2026.
05
Nevada Division of Industrial Relations · Employer Workers’ Compensation Brochure
Official employer workers’ compensation guidance.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Nevada sources and is periodically reviewed against current agency guidance. We use the Nevada Revised Statutes, DETR unemployment materials, Department of Taxation MBT guidance, Labor Commissioner bulletins, and Division of Industrial Relations resources whenever available.
FREQUENTLY ASKED QUESTIONS
Nevada pay-statement FAQ
What must a Nevada employer provide when paying wages?
Under NRS 608.110, an itemized list showing the respective deductions made from total wages, furnished at the time of payment.
Can a Nevada employee request more detailed wage records?
Yes. Under NRS 608.115, the employer must furnish the wage-record information—gross wages, deductions, net cash wages, daily hours in each pay period, and payment date—within 10 days after the employee’s request.
How long must Nevada wage records be kept?
Two years after the information is entered.
Does Nevada withhold state income tax?
No. Nevada has no state income tax on wages. Employers may owe the Modified Business Tax, which is employer-paid and not deducted from wages.
When does Nevada daily overtime apply in 2026?
From July 1, 2026, employees earning less than $18.00 per hour are owed overtime for work over 8 hours in a 24-hour period, as well as over 40 hours in a week, subject to statutory exceptions.
What are Nevada’s 2026 unemployment figures?
The 2026 taxable wage base is $43,700, the new-employer rate is 2.95%, and employers pay an additional 0.05% Career Enhancement Program tax.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Nevada Pay Run, review daily hours, deductions, and employer taxes before completion, and keep the applicable Nevada sources with your payroll workflow.