Nevada Pay Stub Requirements & Payroll Taxes

Nevada has no income tax, so its stubs are short — but its wage rules are among the strictest in the West: daily overtime after 8 hours for lower-paid workers, paid rest breaks, paid leave at employers with 50 or more employees, and final pay due immediately on discharge. The minimum wage has been a single $12.00 rate since July 2024.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Nevada?

Nevada employers must establish and maintain a wage record for each pay period showing gross wages, deductions, net wages, hours worked, and payment date. Unlike states that require a pay stub automatically with every paycheck, Nevada law requires the employer to furnish these records to an employee within 10 days after the employee requests them.

Required on every wage statement — Nev. Rev. Stat. § 608.115; Nev. Admin. Code § 608.140:

Gross wage or salary
Deductions
Net cash wage or salary
Total hours worked each day
Date of payment

Penalty for non-compliance (Nev. Rev. Stat. § 608.195): Violations of Nevada's wage statutes (NRS 608.005–608.195) are a misdemeanor, and the Labor Commissioner may also impose an administrative penalty of up to $5,000 per violation.

How often must employees be paid?

Wages for private employment must be paid at least semimonthly: amounts earned in the first half of the month are due by the last day of that month, and amounts earned in the second half are due by the 15th of the following month (subject to limited exceptions for certain out-of-state employers and exempt employees). Employers may pay more frequently than semimonthly.

Source: Nev. Rev. Stat. § 608.060

Nevada minimum wage

Nevada's minimum wage has been a single rate of $12.00 an hour since July 1, 2024, when a 2022 ballot measure ended the old two-tier system that depended on whether the employer offered health benefits.

$12.00 per hour statewide, effective July 1, 2024The Labor Commissioner's 2026 bulletin keeps the rate at $12.00 from July 1, 2026. Nevada cities and counties do not set their own minimum wages.

Nevada has no tip credit — tipped employees must be paid the full $12.00 before tips.

Source: Nev. Const. art. 15, § 16; Nevada Labor Commissioner 2026 minimum wage bulletin

Overtime & double time

Nevada adds daily overtime to the weekly rule for lower-paid employees. Anyone earning less than $18.00 an hour — 1.5 times the minimum wage — is owed time and a half for more than 8 hours worked in a 24-hour period, as well as for more than 40 hours in a week.

Trigger	Pay rate
Daily overtime	1.5× for hours over 8 in any 24-hour period, for employees earning less than $18.00 an hour — unless employer and employee agree to four 10-hour shifts.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: NRS 608.018; Nevada Labor Commissioner 2026 daily overtime bulletin

Meal & rest break requirements

Employees who work a continuous 8 hours must get an uninterrupted meal period of at least 30 minutes, which can be unpaid.

Employers must give an uninterrupted, paid 10-minute rest period for every 4 hours worked or major fraction of 4 hours. Rest periods count as hours worked.

If a break is missed:Nevada owes no separate premium for a missed break, but a rest break is paid time and must be paid even if it is cut short.

Source: NRS 608.019; Nevada Labor Commissioner — Meal and rest periods

Nevada state income tax

Nevada does not levy a personal income tax, so no state income tax is withheld from wages.

Source: Nevada Constitution art. 10 (no state personal income tax); Nevada Department of Taxation

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Paid sick leave

Nevada requires private employers with 50 or more employees in the state to provide paid leave that employees can use for any reason, not only illness.

Rule	Detail
Accrual rate	At least 0.01923 hours of paid leave for every hour worked — about 40 hours for a full-time year.
Minimum available per year	About 40 hours a year for a full-time employee; employers may cap use at 40 hours a year.
Accrual cap	Unused leave can carry over, but the employer may limit carryover to 40 hours per benefit year.
Eligibility & carryover	Employees can be required to wait 90 days after hire before using paid leave.

Paid out at termination?Not required at separation unless the employer's policy says otherwise.

Source: NRS 608.0197; Nevada Labor Commissioner

Vacation & paid time off (PTO)

Nevada does not require paid vacation. Payout of unused vacation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be pursued as a wage claim.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Nevada vacation statute; terms set by employer policy or contract

Final paycheck rules

Nevada pays a discharged employee immediately. An employee who resigns must be paid by their regular payday or within 7 days, whichever is earlier.

Situation	Final wages due
Fired or laid off	Immediately on discharge.
Quits or resigns	By the regular payday or 7 days after resigning, whichever comes first.

Late final pay:If the employer misses the deadline, the employee's wages continue at the same daily rate from the separation until they are paid, for up to 30 days. A 2025 bill that would have changed this penalty (SB 198) was vetoed, so the 30-day rule still applies.

Source: NRS 608.020, 608.030, 608.040

Other Nevada payroll taxes employers should know

Nevada has no state disability insurance or paid-family-leave payroll tax. Employers do pay unemployment insurance contributions and a Modified Business Tax (MBT) on total gross wages paid each quarter (after deducting employee health care benefits).

Tax	Rate	Notes
Unemployment Insurance (employer-paid)	0.25%–5.40% (experience-rated); 2.95% for new employers, plus 0.05% Career Enhancement Program assessment	2026 taxable wage base is $43,700 per employee.
Modified Business Tax – General Business (employer-paid)	1.17% on gross wages exceeding $50,000 per quarter	Financial institutions and mining employers are taxed at 1.554% with no exemption threshold.

Source: Nev. Rev. Stat. Chapter 612 (unemployment compensation); Nev. Rev. Stat. Chapter 363B (Modified Business Tax)

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Common questions about Nevada pay stubs

Does Nevada pay overtime after 8 hours?

Yes, for employees earning less than $18.00 an hour: time and a half for more than 8 hours in any 24-hour period, unless they have agreed to four 10-hour shifts. Higher-paid employees get overtime only after 40 hours in a week.

Do Nevada employees get paid breaks?

Yes. Employers must give a paid 10-minute rest break for every 4 hours worked and an unpaid 30-minute meal break for a continuous 8 hours of work.

Can I get my Nevada pay records?

Yes. Employers must keep a wage record for every pay period — gross wages, deductions, net wages, daily hours and payment date — and give it to the employee within 10 days of a request.

Why is there no state tax on my Nevada pay stub?

Nevada has no personal income tax. Your stub normally shows federal income tax, Social Security and Medicare, and any voluntary deductions. Employers pay Nevada's Modified Business Tax on payroll themselves; it is not deducted from wages.

Guides that go with this page

Nevada's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.
Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.