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Nevada HR Compliance Guide for Employers

Nevada HR compliance: daily overtime, no tip credit, $12/hr minimum wage, mandatory paid leave, pay transparency, and key NRS requirements for 2025–2026.

Nick Anisimov

Nick Anisimov

FirstHR Founder

Nevada
35 min

Nevada HR Compliance

Daily overtime for employees under $18/hr, no tip credit on $12/hr minimum wage, mandatory paid leave for 50+ employees, pay transparency post-interview, full state OSHA plan

Nevada has built a reputation as a low-regulation, employer-friendly state on the strength of no state income tax, right-to-work status, and a minimal leave mandate structure. But the last decade of legislative activity has layered significant compliance obligations onto Nevada's NRS Chapter 608, creating one of the more demanding wage and hour regimes in the western United States. Daily overtime, a complete prohibition on tip credits, mandatory paid leave for any purpose, pay transparency requirements, and a dual recording consent system all require specific employer action.

This guide covers all major Nevada employer obligations as of 2026, with particular attention to rules that most HR resources get wrong: the pay transparency law is SB 293 (2021), not AB 456 (2023); mandatory paid leave is SB 312 (2019), not AB 234; non-competes under AB 47 are void for hourly workers, not upon termination without cause; and Nevada has a full state OSHA plan covering private employers, not federal OSHA only.

TL;DR
Nevada prohibits tip credits: all employees including tipped workers receive the full $12.00/hr minimum wage. Daily overtime (over 8 hrs/day) applies to employees earning under $18.00/hr. Employers with 50 or more employees must provide 40 hours of paid leave per year usable for any purpose. Pay transparency law requires post-interview wage range disclosure but NOT in job postings. Non-competes are void for hourly workers. Recording phone calls requires all-party consent; in-person is one-party only. No state income tax but Modified Business Tax of 1.17% applies on payroll over $50,000/quarter.

What Makes Nevada Different from Every Other State

Nevada's employer compliance environment sits between federal minimum standards and California's extensive employee protections. Several features are shared only with a handful of states. For HR onboarding purposes, the key is understanding which rules apply from the very first employee and which activate at the 50-employee threshold.

Nevada Employer Quick Reference 2025–2026
Minimum wage (July 1, 2024+)$12.00/hr single tier: constitutional (Art. 15, §16); no tip credit permitted
Tip creditProhibited (NRS 608.160). All employees including tipped workers receive full $12.00/hr
Daily overtime (NRS 608.018)1.5× for >8 hrs/day for employees earning under $18.00/hr; weekly OT (>40 hrs) applies to all
Daily overtime exemptionEmployees at or above $18.00/hr: weekly overtime only, no daily OT
4×10 schedule exceptionDaily OT waived for first 10 hrs if employee voluntarily agrees to 4×10 schedule
Mandatory rest break10 minutes paid per 4 hours worked (or major fraction thereof): NRS 608.019
Mandatory meal break30 minutes unpaid for continuous 8-hour shift: NRS 608.019
State income taxNone: no personal or corporate income tax
Modified Business Tax (MBT)1.17% on quarterly wages over $50,000 (general business); 1.554% financial institutions/mining
Right-to-workYes (NRS 613.230–613.300)
Workers' comp threshold1+ employee mandatory; fully private market since 2000 (no state fund)
State OSHA planFull state plan (private + public sector); final federal approval April 18, 2000
E-VerifyPublic employers and state contractors only (NRS 613.440); voluntary for all other private employers
Mandatory paid leave50+ employees: 40 hrs/year for any purpose (NRS 608.0197, SB 312, 2019)
Pay transparency (SB 293, 2021)Salary history ban + post-interview wage range disclosure required; NOT required in job postings
Non-compete (hourly workers)Void for employees paid solely on hourly basis (AB 47, 2021; NRS 613.195(3))
Pre-employment marijuana testCannot refuse hire for positive test if exceptions do not apply (NRS 613.132)
Recording consentDUAL: telephone = all-party consent (NRS 200.620); in-person = one-party consent (NRS 200.650)
NERC anti-discrimination threshold15+ employees; filing deadline 300 days; housed within DETR
Domestic violence leaveUp to 160 hrs/12 months; all employers; employee employed 90+ days (NRS 608.0198)
Final pay on dischargeImmediately; penalty wages accrue up to 30 days (NRS 608.020)
Final pay on resignationNext scheduled payday OR 7 days, WHICHEVER IS EARLIER (NRS 608.030)
Mini-COBRAUp to 18 months for employers with fewer than 20 employees (NRS 689B.245)
State PFMLNone enacted as of 2026; AB 388 (2025) passed Assembly but Senate status unconfirmed

Daily overtime is the most operationally demanding Nevada rule for non-California employers entering the market. Unlike federal FLSA which only tracks weekly hours, Nevada requires overtime pay for hours over 8 in a single workday for employees earning under $18.00 per hour. A workday under Nevada law is 24 consecutive hours beginning when the employee first starts work, not a calendar day. An employee who works a 10-hour day on Monday, takes Tuesday off, and works 8 hours each day the rest of the week has earned 2 hours of overtime on Monday regardless of the weekly total.

The prohibition on tip credits is absolute. Nevada law and the Nevada Constitution both prohibit applying tips toward the minimum wage obligation. Employers from Texas, Florida, or other tip-credit states entering Nevada frequently apply the federal $2.13 rate to tipped employees; this is a wage violation that triggers the full minimum wage liability plus penalties.

Nevada Employment Law Foundations Every Employer Must Know

Nevada is an at-will employment state with statutory exceptions. A clear at-will disclaimer in the employee handbook protects against implied contract claims. under NRS 613 (discrimination), NRS 608 (wage retaliation), and case law-based implied contract and public policy doctrines. Understanding which compliance obligations trigger at which employee count is essential.

Employee CountWhat Applies
All employersI-9 verification; workers' comp insurance; final paycheck rules; break laws; daily/weekly overtime; domestic violence leave (NRS 608.0198); recording consent; pay transparency (NRS 613.133)
All employers (testing)Drug/alcohol testing policy required before any testing; marijuana pre-hire restrictions (NRS 613.132)
15+ employeesNERC anti-discrimination (NRS 613.310–613.330); Pregnant Workers' Fairness Act accommodations (NRS 613.4353)
50+ employeesMandatory paid leave (NRS 608.0197); federal FMLA; school activity leave (NRS 392.4577)
100+ employeesFederal WARN Act (60-day notice for plant closings/mass layoffs)

Nevada Equal Rights Commission (NERC)

Nevada's anti-discrimination enforcement agency is the Nevada Equal Rights Commission, which operates within the Department of Employment, Training and Rehabilitation (DETR) at detr.nv.gov. NERC covers employers with 15 or more employees under NRS 613.310–613.330. The filing deadline is 300 days from the date of the discriminatory act. NERC has a work-sharing agreement with the EEOC allowing cross-filing. Full NRS statute text is at leg.state.nv.us. SB 160 (2025), which would have moved NERC to the Attorney General's office, was vetoed by Governor Lombardo.

Nevada has no state FMLA for private sector employers. Use the onboarding checklist to ensure all leave policies are communicated to new hires. Federal FMLA at 50 or more employees is the only family and medical leave protection for most Nevada private workers. Nevada recognizes domestic partnerships under NRS 122A with rights equivalent to marriage, which affects benefits administration, beneficiary designations, and qualifying events under continuation coverage.

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Hiring and Onboarding in Nevada

Nevada new hire paperwork is lighter than most states (no state W-4, no E-Verify for most private employers) but includes the pay transparency disclosure obligation and the drug testing policy framework.

Federal Documents (All Employers)
Form I-9Section 1 by day 1; Section 2 within 3 business days
Required for all employers. E-Verify is mandatory only for public employers and contractors on state-funded projects (NRS 613.440). Private employers not engaged in government contracts are not required to use E-Verify.View resource
Federal W-4Before first paycheck
Nevada has no state income tax and no state W-4 form. Federal W-4 is the only withholding certificate required. No state income tax withholding to set up.View resource
Nevada-Specific Requirements
New Hire ReportWithin 20 days of hire date
Report to DETR New Hire Unit at detr.nv.gov. Required data: employee name, address, SSN, hire date, employer name, address, and FEIN. Can submit a copy of the federal W-4. Track the 20-day deadline with an onboarding automation</Link> tool. Required for all new hires and rehires.View resource
Pay Transparency DisclosureAfter completed interview (automatically, without applicant request)
SB 293 (2021), NRS 613.133: employers must provide the wage or salary range to every applicant after a completed interview. Salary history inquiries are prohibited at all stages. For current employees seeking promotion or transfer, provide range upon request after interview. Penalty: up to $5,000 per violation.View resource
Workers&apos; Compensation Coverage NoticePost conspicuously; notify at hire
All Nevada employers with 1 or more employees must carry workers&apos; comp insurance (NRS 616A.230). Nevada has no state fund since 2000; coverage must come from a licensed private carrier or certified self-insurance. Post the required notice identifying the insurer name, address, and contact (NRS 616A.490).View resource
Paid Leave Policy Notice (50+ employees)At hire; in handbook or written notice
Employers with 50 or more employees must provide written notice of paid leave accrual rate, permitted uses, carryover cap, and waiting period (NRS 608.0197). Employees may use accrued leave for any purpose without providing a reason. Employers cannot require explanation for leave use.View resource

Pre-employment marijuana testing

NRS 613.132 (AB 132, 2019, effective January 1, 2020) prohibits employers from refusing to hire an applicant solely because a pre-employment drug test showed the presence of marijuana. The employee has a right to request a retest at their own expense within 30 days. Exceptions include firefighters, EMTs, and motor vehicle operators subject to federal or state drug testing mandates; safety-sensitive positions as determined by the employer; positions where employment would violate federal law or result in loss of federal funding; and positions covered by collective bargaining agreement provisions.

Background checks

Nevada ban-the-box (AB 384, 2017) applies only to public employers. Criminal history inquiries may be made only after the final interview or conditional offer for government jobs. Private sector employers have no statewide ban-the-box restriction, though EEOC guidance on individualized assessment applies. NRS 598C governs consumer reporting in Nevada; employers cannot consider arrests without conviction, sealed records, or misdemeanors without jail time.

Nevada's Strict Daily Overtime and Break Laws

Nevada is one of only four states (alongside California, Alaska, and Colorado) that require daily overtime. This is the compliance rule most frequently missed by employers new to Nevada. The wage and hour framework in Nevada requires tracking both daily and weekly hours for all employees earning under $18.00 per hour.

SituationNevada Rule (NRS 608.018)
Employees earning under $18.00/hrDaily overtime (>8 hrs/day) at 1.5× AND weekly overtime (>40 hrs/week) at 1.5×
Employees earning $18.00/hr or moreWeekly overtime only (>40 hrs/week) at 1.5×; no daily overtime applies
4×10 voluntary scheduleDaily OT waived for first 10 hours if employee voluntarily agrees to 4 days × 10 hours; weekly OT still applies over 40
7th consecutive dayNo Nevada-specific 7th-day rule; only FLSA weekly overtime applies
Compensatory timeNot permitted under Nevada law (NAC 608.125); overtime must be paid in cash
Workday definition (NRS 608.0126)24 consecutive hours beginning when the employee first starts work, not a calendar day
Daily Overtime Threshold Changes Automatically
The $18.00/hr daily overtime threshold is set at 1.5 times the minimum wage (NRS 608.018). If the Nevada minimum wage increases above $12.00/hr through federal action or new legislation, the daily overtime threshold rises automatically. At a $13.00/hr minimum wage, the threshold would become $19.50/hr. Employers must recalculate which employees are subject to daily overtime whenever the minimum wage changes.

Break requirements (NRS 608.019)

Shift LengthRest Breaks (Paid, NRS 608.019)Meal Break (Unpaid, NRS 608.019)
3.5–7 hours worked1 paid rest break (10 min)N/A if under 8-hour shift
7–11 hours worked2 paid rest breaks (10 min each)1 unpaid meal break (30 min)
11–15 hours worked3 paid rest breaks (10 min each)1+ unpaid meal break (30 min)

Rest breaks are paid and cannot be reduced or eliminated. A break under 20 minutes that is interrupted and requires the employee to return to work does not satisfy the break obligation. The burden of proving voluntary waiver falls on the employer. Compensatory time off cannot substitute for overtime pay under Nevada law (NAC 608.125).

Minimum wage: end of the two-tier era

Nevada's minimum wage became a single tier of $12.00 per hour on July 1, 2024, following voter approval of Ballot Question 2 in November 2022. The two-tier system that had allowed employers providing qualifying health insurance to pay $1.00 per hour less has been eliminated. The constitutional amendment removed the automatic cost-of-living adjustment mechanism; the legislature may raise the rate but not reduce it below $12.00. If the federal minimum wage exceeds $12.00, Nevada automatically adopts the higher federal rate. No increases are scheduled for 2025 or 2026. Review onboarding documents annually to confirm the posted minimum wage is current.

Nevada's mandatory paid leave law is one of the more consequential employment laws enacted in recent years. Review your onboarding policy to confirm the paid leave accrual, notice, and use rules are documented for employees at 50-employee threshold businesses.

Mandatory paid leave (NRS 608.0197, SB 312, 2019)

Private employers with 50 or more employees in Nevada for 20 or more workweeks in the current or preceding calendar year must provide paid leave under NRS 608.0197. Accrual is 0.01923 hours per hour worked, yielding approximately 40 hours per year for a full-time employee. Employers may front-load 40 hours at the start of the benefit year instead of tracking accrual. A 90-day waiting period for new hires is permitted. Employees may use accrued leave for any reason without providing an explanation; employers cannot require a reason. Employers may cap accrual carryover and use at 40 hours per benefit year. Payout at separation is not required unless the employer policy provides for it. Penalty for violation: up to $5,000 per violation plus misdemeanor.

This is not a sick leave law. NRS 608.01975 separately addresses using accrued sick leave (if provided by the employer) for family members including children, spouses, domestic partners, siblings, parents, and grandchildren. These are two distinct statutory provisions.

Nevada paid family and medical leave: pending

Nevada does not have an enacted state paid family and medical leave program as of 2026. AB 388 (2025) would create a state PFML program providing 12 weeks of paid leave at 50% wage replacement for employers with 50 or more employees. The bill passed the Assembly 26 to 16 on May 29, 2025, but its status in the Senate was unconfirmed as of mid-2025 when the legislative session ended. It should not be described as enacted law. State employees have 8 weeks of paid family leave under NRS 284.356 (effective 2023).

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Anti-Discrimination Law: NERC and NRS Chapter 613

Nevada's anti-discrimination protections track federal law closely but add several state-specific protected classes and a broader hair discrimination prohibition. Build your anti-discrimination compliance framework to cover all Nevada-specific classes.

Protected classes under Nevada law (NRS 613.330)

Race (including hair texture and protective hairstyles per the CROWN Act, SB 327, 2021); color; religion; sex (including pregnancy); sexual orientation (since 1999); gender identity or expression (since October 1, 2011); age (40+); disability (physical or mental, including HIV); national origin; genetic information (NRS 613.345); and domestic violence victim status (NRS 613.220).

The Nevada CROWN Act at NRS 613.310(7)–(8) specifically prohibits discrimination based on traits historically associated with race including afros, braids, locks, twists, bantu knots, and curls. Employers may enforce health and safety requirements mandated by federal or state law.

Nevada Pregnant Workers' Fairness Act (NRS 613.4353–613.4383)

For employers with 15 or more employees, the 2017 PWFA requires reasonable accommodations for pregnancy, childbirth, and related medical conditions. The employer must prove undue hardship to deny an accommodation. Notice must be provided within 10 days of receiving notice of the pregnancy. Private right of action is available through NERC or in state court.

All Leave Types Nevada Employers Must Track

Leave TypeThresholdDurationKey Notes
Mandatory paid leave (NRS 608.0197)50+ employees40 hrs/year (any purpose)Accrues at 0.01923 hrs/hr worked; 90-day wait permitted; payout not required at separation
Domestic violence/sexual assault leave (NRS 608.0198)All employersUp to 160 hrs in 12 monthsEmployee must be employed 90+ days; paid or unpaid at employer discretion; cannot deny leave
Jury duty (NRS 6.190)All employersDuration of serviceJob-protected; not required to be paid; cannot require use of PTO
Voting leave (NRS 293.463)All employers1–3 hours paid (distance-based)Paid; 1 hr if ≤2 miles; 2 hrs if >2–10 miles; 3 hrs if >10 miles; violation = misdemeanor
Military leave (NRS 412.139)All employersDuration of serviceCannot discharge National Guard members; USERRA applies; public sector: 15 paid days/year
School activity leave (NRS 392.4577)50+ employers4 hours/year per child (unpaid)5 school days written notice; anti-retaliation for any employer at school conferences
Federal FMLA50+ employees within 75 miles12 weeks unpaidNo Nevada state equivalent for private sector
State PFMLNone enactedN/AAB 388 (2025) passed Assembly; Senate status unconfirmed as of 2026
Bereavement leaveNo mandateN/ANo Nevada requirement for private employers

Voting leave: distance-based paid requirement

Nevada's voting leave law at NRS 293.463 is unusual in that the duration varies by distance to the polling place. All paid voting leave requires proof of voting. Leave is only required when it is impractical for the employee to vote before or after work. The employer may designate which hours the employee takes as voting leave. Violation is a misdemeanor with up to 180 days in jail and a $1,000 fine.

Domestic violence leave: all employers

NRS 608.0198 applies to all Nevada employers with no minimum size threshold. Employees employed for at least 90 days may take up to 160 hours in any 12-month period. The leave expanded in 2021 (AB 163) to include victims of sexual assault. Permitted uses include medical care, counseling, court appearances, safety planning, and relocation. Employers may require documentation (police report, protection order, affidavit, or physician letter) but must keep it confidential. Paid or unpaid is at employer discretion, but the leave itself cannot be denied.

Workers' Compensation: Nevada's Privatized System

Nevada requires workers' compensation for all employers with one or more employees. The system is fully private; there has been no state fund since the former State Industrial Insurance System (SIIS) was privatized in 2000 under SB 37 (1999). SIIS became Employers Insurance Company of Nevada and subsequently de-mutualized into Employers Holdings, Inc. (NYSE: EIG). Employers must purchase coverage from licensed private carriers or qualify for self-insurance.

Penalty for operating without coverage: up to $15,000 administrative fine (NRS 616D.200, NAC 616D.345); potential business closure; and criminal liability when serious bodily harm or death occurs. Employers who cannot find voluntary market coverage use the NCCI-administered assigned risk pool. SB 317 (2025) updated workers' comp law to provide injured workers the right to choose their healthcare providers and revised provisions on covered services and benefit appeals.

Workplace Safety Under Nevada's State OSHA Plan

Nevada has a full state OSHA plan covering both private sector and state and local government workers. Initial approval was January 4, 1974; final 18(e) approval was April 18, 2000 (65 FR 20742). The plan is administered by Nevada OSHA within the Division of Industrial Relations (DIR) at dir.nv.gov. This is confirmed by federal OSHA's state plan listing.

Nevada-specific safety requirements beyond federal OSHA standards include: Written Workplace Safety Program (WWSP) mandatory for employers with 10 or more employees; safety and health committee required for employers with 25 or more employees; construction workers must obtain OSHA-10 cards within 15 days of hire and supervisors must hold OSHA-30 cards (NRS 618); and SB 260 (2025) added wildfire smoke protections including air quality monitoring, protective controls, and training requirements. Free consultation services are available through the Safety Consultation and Training Section (SCATS).

Required Workplace Postings

Nevada employers must display both state and federal required workplace posting notices. State posters are available at labor.nv.gov. The Nevada Labor Commissioner provides a combined poster that satisfies multiple state requirements.

Required Nevada PosterWho Must Post
Minimum Wage Poster (updated July 1, 2024)All employers
Overtime and Break Poster (NRS 608.018–608.019)All employers
Industrial Insurance (Workers&apos; Comp) Notice (NRS 616A.490)All employers (1+ employee)
Equal Pay Poster (NRS 608.017)All employers
NERC Anti-Discrimination Poster (NRS 613)All employers
Paid Leave Notice (NRS 608.0197)Employers with 50+ employees
Nevada OSHA Safety and Health PosterAll employers (private sector)
Pregnant Workers&apos; Fairness Act Notice (NRS 613.4377)15+ employee employers
Domestic Violence Leave NoticeAll employers
Payday Notice (NRS 608.080)All employers: post regular payday, time, and place

Privacy, Data Protection, and Personnel Files

Data security and breach notification (NRS 603A)

Nevada employers are data collectors under NRS 603A and must implement reasonable security measures to protect personal information (NRS 603A.210) and reasonably destroy records containing personal information when no longer needed (NRS 603A.200). Data breach notification to affected Nevada residents must occur in the most expedient time possible and without unreasonable delay; there is no specific numeric deadline (NRS 603A.220). Violation is a deceptive trade practice. Consumer health data protections (NRS 603A.495–530) were added in 2024.

Recording consent: the dual system

Nevada has a two-tier recording consent system that is one of the most commonly misunderstood compliance points. Telephone and wire communications (NRS 200.620) require all-party consent: recording a phone call without all parties' knowledge is a Category D felony (1 to 4 years, up to $5,000 fine). In-person conversations (NRS 200.650) require only one-party consent. Civil remedies include actual damages or $100 per day (minimum $1,000) plus punitive damages and attorney fees. For employers, this means recording an employee's phone call requires their consent, while recording an in-person meeting does not.

Personnel files and social media (NRS 613.075; NRS 613.135)

Employees have the right to inspect records relating to their qualifications and disciplinary actions during reasonable business hours and may request copies. Employers cannot disclose confidential reports from prior employers, investigative files, or arrest or conviction information. Payroll records must be provided within 10 business days of request and retained for 2 years (NAC 608.140). Social media privacy under NRS 613.135 prohibits employers from requiring usernames or passwords for personal accounts, requiring employees to add the employer as a contact, or taking adverse action for refusal.

Non-Compete and Restrictive Covenant Rules

Nevada's non-compete framework strikes a middle ground. The onboarding best practices guide covers how to document restrictive covenant acknowledgments at hire. between California's total ban and most states' reasonable-restriction standard. The employee exit process in Nevada requires reviewing non-compete enforceability carefully under the AB 47 changes.

Requirement / RuleDetail (NRS 613.195)
Valuable consideration requiredAgreement must be supported by adequate consideration; courts examine adequacy
No greater restraint than necessaryScope limited to employer&apos;s legitimate business interests
No undue hardship on employeeCourts weigh impact on employee&apos;s ability to earn a living
Restrictions appropriate to considerationProportionality between restriction and compensation provided
Hourly workers (AB 47, 2021)Non-compete void for employees paid solely on hourly basis (NRS 613.195(3)); no exceptions
Former customer servicingEmployer cannot restrict former employee from serving customer who voluntarily sought the employee and was not solicited (NRS 613.195(2))
Blue-pencil requirementCourts MUST revise overbroad covenants rather than void them entirely (NRS 613.195(5)–(6))
Attorney&apos;s feesCourt must award attorney&apos;s fees to employee if covenant applies to hourly worker or improperly restricts customer servicing (NRS 613.195(7))
NOT void upon termination without causeAB 47 does not contain this provision; do not confuse with Oregon/Washington rules
The "Fired Without Cause" Myth in Nevada
AB 47 (2021) is frequently cited as voiding non-competes upon termination without cause. This is incorrect. AB 47 voids non-competes for employees paid solely on an hourly basis and restricts customer-servicing enforcement. The termination-without-cause void rule exists in Oregon (ORS 653.295) and Washington (RCW 49.62) but not in Nevada. Nevada enforceability turns on the four statutory requirements and the hourly worker exclusion.

Termination, Final Pay, and Separation

Separation TypeFinal Pay Deadline
Discharge / terminationImmediately (NRS 608.020)
Placed on nonworking/temp layoff status (SB 147, 2023)Immediately (NRS 608.020(2))
Voluntary resignation / quitNext scheduled payday OR 7 days, whichever is EARLIER (NRS 608.030)
Penalty for late paymentWages continue accruing at daily rate from separation date for up to 30 days (NRS 608.040)
Additional remediesEmployee may sue; employer liable for attorney&apos;s fees and court costs (NRS 608.050); misdemeanor + up to $5,000 admin penalty (NRS 608.195)

The immediately-due requirement on discharge is one of the strictest in the country. Penalty wages accrue from the date of separation at the employee's daily rate for up to 30 days. An employee earning $200 per day who waits 10 days for a final check can claim $2,000 in penalty wages in addition to actual unpaid wages. SB 147 (2023) extended the immediate payment requirement to employees placed on nonworking or temporary layoff status, closing a gap that had allowed employers to delay payment by characterizing terminations as temporary.

Nevada has no state WARN Act. Only the federal WARN Act applies at 100 or more employees with 60 days' advance notice. WARN notices in Nevada go to the DETR Rapid Response. See the new hire reporting guide for additional state reporting requirements. Coordinator. Mini-COBRA at NRS 689B.245 provides up to 18 months of continuation coverage for employers with fewer than 20 employees. For employee offboarding, written COBRA or mini-COBRA notices must be provided at separation.

Payroll Tax and Registration

Nevada payroll registration requires no state income tax withholding setup (no state income tax, no state W-4), but does require MBT filing and UI registration. New employer setup uses SilverFlume at nvsilverflume.gov and the DETR Employer Self Service portal. More information is at tax.nv.gov.

Modified Business Tax (MBT)

Employer TypeMBT RateQuarterly ExemptionFiling
General business (NRS 363B)1.17%$50,000/quarterQuarterly, due last day of month following quarter end
Financial institutions (NRS 363A)1.554%NoneQuarterly; no quarterly exemption
Mining businesses1.554%NoneSame rate as financial institutions (SB 483)

All employers subject to Nevada's unemployment insurance law must file MBT returns quarterly, even if no tax is due. A 50% credit for Commerce Tax paid in the prior year may be applied against MBT liability. The My Nevada Tax e-services platform launched in December 2025. Nevada personal income tax is not applicable (no state income tax). Note: AB 456 (2019) was the minimum wage phase-in bill, not a pay transparency law. Healthcare benefit costs paid by the employer are deductible from taxable wages before calculating MBT.

Unemployment insurance

Parameter20252026
Taxable wage base$41,800$43,700
New employer rate2.95%2.95%
Experience-rated range0.25%–5.40%0.25%–5.40%
CEP Tax (all employers)+0.05%+0.05%

UI coverage triggers when an employer pays $225 or more in wages in any quarter. New employers hold the 2.95% rate for 14 to 17 quarters before experience rating applies. The CEP (Career Enhancement Program) tax of 0.05% applies to all employers except those at the 5.40% maximum rate.

City and Local Compliance: Nevada's Uniform Framework

Nevada maintains a uniform statewide employment framework. No Nevada city or county has enacted local minimum wage ordinances, local paid sick leave requirements, local scheduling mandates, or other private employment ordinances beyond state law. Las Vegas (which spans both the City of Las Vegas and unincorporated Clark County), Henderson, Reno, and North Las Vegas all apply the statewide NRS framework without additions.

This is a significant advantage for multi-location Nevada employers and for businesses relocating from California, where San Francisco, Los Angeles, and other cities add substantial local compliance layers. In Nevada, one set of state rules governs employment across all locations. The only local compliance obligation varies by city is business licensing; local business license requirements differ by jurisdiction.

Nevada vs. Federal vs. California

ParameterNevadaFederalCalifornia
Minimum wage$12.00/hr single tier (2024+)$7.25/hr$16.50/hr (2025)
Tip creditProhibited$5.12/hr credit ($2.13/hr cash)Prohibited
Daily overtime>8 hrs/day for employees under $18/hrNone>8 hrs/day (all employees)
Double timeNoneNone>12 hrs/day; >8 hrs on 7th day
Mandatory paid leave40 hrs/year (50+ employees)None40 hrs/year (all employers)
State PFMLNone (as of 2026)NoneYes (SDI/PFL)
State income taxNoneN/AUp to 13.3%
Payroll taxMBT 1.17%FICA 7.65%SDI/SUI + ETT
Pay transparencyPost-interview disclosure; salary history banNoneRequired in all job postings
Non-competeRestricted; hourly workers banned; blue-pencil requiredProposed federal ban struck downBanned entirely (2024)
OSHA planFull state plan (private + public)Federal OSHAFull state plan (Cal/OSHA)
Workers&apos; compPrivate market; 1+ employeeN/AState Fund + private
Anti-discrimination threshold15+ employees (NERC)15+ (Title VII)5+ employees (FEHA)

Nevada occupies a distinctive middle position between permissive federal standards and the most regulated state in the country. Nevada is stricter than federal law on daily overtime, tip credits, paid leave, and pay transparency, but substantially more employer-friendly than California on income tax, PFML, anti-discrimination threshold, and job-posting transparency requirements.

Nevada Employment Law Timeline

2017NRS 613.195
Non-compete reform establishes four enforceability requirements: valuable consideration, no greater restraint than necessary, no undue hardship, and proportionate restrictions. Blue-pencil requirement mandates courts revise rather than void overbroad agreements. Nevada Pregnant Workers&apos; Fairness Act also enacted (NRS 613.4353–613.4383): reasonable accommodations for pregnancy with 10-day notice obligation. Ban-the-box for public employers only (AB 384, NRS Ch. 284).
2019NRS 608.0197; NRS 613.132 (SB 312; AB 132)
SB 312 creates mandatory paid leave (NRS 608.0197) for employers with 50 or more employees, accruing at 0.01923 hours per hour worked and usable for any purpose. Effective January 1, 2020. AB 132 prohibits refusing to hire based on a positive pre-employment marijuana test for employees without a job-related reason or safety-sensitive designation (NRS 613.132). AB 456 phases in minimum wage increases through 2024.
Oct 1, 2021NRS 613.133; NRS 613.195 (SB 293; AB 47)
SB 293 enacts pay transparency: salary history inquiries banned; employer must provide wage/salary range after completed interview without applicant request; current employees seeking promotion get range upon request. Penalty up to $5,000 per violation. AB 47 adds three rules to NRS 613.195: non-competes void for hourly workers, restrictions on preventing former employees from serving voluntarily-returning customers, and mandatory attorney fees when violations occur.
June 2, 2021NRS 613.310 (SB 327)
Nevada CROWN Act: definition of race expanded to include traits historically associated with race including hair texture and protective hairstyles such as afros, braids, locks, twists, bantu knots, and curls.
Nov 8, 2022Nevada Constitution Art. 15, §16
Voters approve Ballot Question 2, amending the Nevada Constitution to establish a single-tier minimum wage of $12.00/hr effective July 1, 2024. Eliminates the two-tier system (lower rate if employer provided health insurance) that had been in effect since 2006. Removes automatic COLA adjustment mechanism.
2023NRS 608.020(2) (SB 147)
Final paycheck rules updated: when an employer places an employee on nonworking status (temporary layoff), wages are due immediately, consistent with the discharge rule. Addresses a gap where employers used temporary layoffs to delay final pay.
July 1, 2024Nevada Constitution Art. 15, §16
Single-tier $12.00/hr minimum wage takes effect. The two-tier system (which had the lower rate tied to health insurance provision) is eliminated. The daily overtime threshold of 1.5× minimum wage becomes $18.00/hr. No scheduled increases for 2025–2026.
Oct 1, 2025AB 215
Child labor reforms take effect: 40-hour per week cap for employees under 16; updated night hour restrictions to better align with federal child labor standards.
2025SB 260; SB 317
SB 260 adds wildfire smoke protections under NV OSHA including air quality monitoring obligations, protective controls, and training requirements. SB 317 reforms workers&apos; comp: right for injured workers to choose healthcare providers, revised provisions on covered services and benefit penalties.
Jan 1, 2027SB 546 (Oklahoma); note Nevada SB not confirmed
Nevada Consumer Data Privacy Act (if enacted): Nevada has existing NRS 603A data protections; additional consumer health data protections (NRS 603A.495–530) were added in 2024. AB 388 (2025) proposed paid family and medical leave for 50+ employee private employers at 50% wage replacement for 12 weeks; passed the Assembly but Senate status was unconfirmed as of mid-2025.
Key Takeaways
Nevada prohibits tip credits absolutely. All employees including tipped workers must receive the full $12.00/hr minimum wage. Tips are additional compensation. Applying the federal $2.13/hr tip credit in Nevada is a wage violation.
Daily overtime applies to all Nevada employees earning under $18.00/hr (1.5× the minimum wage). Hours over 8 in a workday trigger time-and-a-half in addition to the standard weekly overtime threshold. A 4×10 voluntary schedule can waive daily OT for the first 10 hours.
Mandatory paid leave (NRS 608.0197) applies at 50 or more employees: 40 hours per year for any purpose, no explanation required. This is not sick leave. Payout at termination is not required unless company policy provides for it.
Pay transparency (SB 293, NRS 613.133): salary history inquiries are banned. Wage/salary range must be provided after a completed interview automatically, without the applicant requesting it. Job postings do NOT need to include ranges.
Non-competes are void for hourly workers under AB 47 (2021). They are not void upon termination without cause (that rule applies in other states). Courts must blue-pencil overbroad agreements rather than void them.
Recording phone calls in Nevada requires all-party consent (NRS 200.620, Category D felony). Recording in-person conversations requires only one-party consent. This dual system is one of the most frequently misunderstood Nevada compliance rules.
Nevada has a full state OSHA plan covering private sector employers (not federal OSHA only). Workers&apos; comp has been fully privatized since 2000; there is no state fund. Both are required from the first employee.

Frequently Asked Questions

Does Nevada require daily overtime pay?

Yes, for employees earning under $18.00/hr. Over 8 hours in a single workday triggers 1.5× pay, in addition to the 40-hour weekly threshold.

Can Nevada employers use a tip credit toward minimum wage?

No. Tip credits are prohibited by NRS 608.160 and the Nevada Constitution. All employees receive the full $12.00/hr minimum wage; tips are additional.

What does Nevada mandatory paid leave law require?

50+ employees: 40 hours per year accruing at 0.01923 hrs/hr worked, usable for any reason. 90-day wait permitted. Payout at separation not required unless policy provides for it.

Does Nevada require salary ranges in job postings?

No. SB 293 (NRS 613.133) requires post-interview wage range disclosure and bans salary history inquiries. It does NOT require ranges in job postings.

Are non-compete agreements enforceable in Nevada?

With restrictions. Void for hourly workers (AB 47). Courts must blue-pencil overbroad agreements. Not void upon termination without cause; that rule exists in Oregon and Washington, not Nevada.

Does Nevada have a state income tax employers must withhold?

No. No state income tax, no state W-4. Modified Business Tax (MBT) at 1.17% applies on quarterly wages over $50,000 for general businesses.

Is E-Verify mandatory for Nevada employers?

Only for public employers and state contractors (NRS 613.440). Voluntary for all other private employers.

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