Nevada payroll, unique aspects of Nevada payroll law and practice
Nevada does not have a state income tax. There is no state agency to monitor deposits and withholding reports. There are no state W2s to file, no supplemental wage withholding rates, and no state W2s to file.
Not all states allow salary reductions made under Section 125 or 401 (k) cafeteria plans to be treated the same way the IRS code allows. In Nevada, cafeteria plans are taxable for unemployment insurance purposes. 401 (k) deferrals are taxable unemployment purposes.
Nevada has no income tax.
The Nevada State Unemployment Insurance Agency is:
Occupational Safety Division
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 taxable wage base for unemployment purposes is wages up to $ 22,000.00.
Nevada has optional reports of quarterly wages 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; hiring, rehiring and termination dates; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Nevada state agency charged with enforcing state wage and hour laws is:
Department of Commerce and Industry
Commissioner of the Labor 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 an employer not covered by FLSA is one and a half times the regular rate after the 8 or 40 hour week (10 hours a day, 4 days a week if agreed ).
The state of Nevada’s new hire reporting requirements are that each 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’s Social Security Number
- Name of the employee
- Employee address
- Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days after hiring or rehiring.
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 at least biweekly; FLSA-exempt employees paid by out-of-state employers can receive monthly payments.
Nevada requires that the time lag between the end of the pay period and the payment of wages earned from 1 to 15 be paid before the end of the month; 16th at the end of the month, pay before the 15th of the month following the employee.
Nevada payroll law requires that involuntarily laid off employees be paid their final pay immediately and that voluntarily laid off employees be paid their final pay before the next regular payday or 7 days.
The deceased employee’s salary must be paid when it is normally due to the surviving spouse or beneficiary after the affidavit is shown; 40 days after death; and if the equity does not exceed $ 20,000.
Withholding laws in Nevada require that unclaimed wages 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 just 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 kept for a period of not less than two years. These records will normally consist of at least the information required by the FLSA.
The Nevada agency charged with enforcing child support laws and orders is:
Child support compliance program
Human Resources Division
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 the order.
- When to send the payment? Within 7 days after the payday.
- When to send the Notice of Termination? “Promptly”
- Maximum administrative fee? $ 3 per payment; $ 2 per payment to the state treasurer.
- Retention limits? Federal rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.