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Nevada Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Nevada DETR's own pages and the other official sources below

Nevada employers pay state unemployment tax (SUTA) on the first $43,700 of each employee's wages in 2026, and new employers pay 3% — at most $1,311.00 per employee for the year. Every Nevada employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$43,700
per employee, 2026
New-employer rate
3%
2026
New-employer max
$1,311.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Nevada?

Enter your headcount and average pay to see the employer's share of Nevada and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Nevada employer payroll tax estimator · 2026

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3% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
Nevada unemployment (SUTA)
3% × first $43,700 per employee
$6,555
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$25,890
Per employee$5,178

Assumes every employee earns the average and works in Nevada all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Nevada unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$43,700 per employee (11th highest of 51)
New-employer rate
3%
How the new-employer rate works
2.95% UI + 0.05% Career Enhancement Program. Nevada's 2026 base is $43,700 (DOL's $45,400 is the 2027 figure).
Most a new employer pays per employee
$1,311.00 (3% × $43,700)
Experience-rated range (2026, as published)
0.25% to 5.4%
2025 average employer rate
1.89% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Nevada DETR

Register with Nevada DETR when you first pay wages in Nevada; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every Nevada employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Nevada unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Nevada employers: Nevada paycheck calculator (employee withholding) · Nevada new hire reporting · Nevada payday & final paycheck rules · Nevada workers' comp · full payroll cost calculator

Nevada payroll tax FAQ

What is the Nevada SUTA rate for new employers in 2026?

3%. 2.95% UI + 0.05% Career Enhancement Program. Nevada's 2026 base is $43,700 (DOL's $45,400 is the 2027 figure).

What is the Nevada SUTA wage base for 2026?

$43,700 per employee. Once an employee's 2026 wages pass that amount, you stop paying Nevada unemployment tax on them for the rest of the year. That is the 11th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Nevada?

No. In Nevada unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Nevada employers pay?

For 2026, Nevada has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do Nevada employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Nevada unemployment tax on time. Nevada is not a credit-reduction state for 2026.

How does my Nevada SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Nevada DETR assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.25% to 5.4%. Use the rate on your annual rate notice. The 2025 average employer rate in Nevada was 1.89% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Rates change every year; confirm yours on the notice from Nevada DETR before filing.