Nevada employer payroll tax calculator 2026
Hiring in Nevada? New Nevada employers pay 3% state unemployment tax on the first $43,700 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $5,943 a year in employer payroll taxes — $1,311.00 of it to Nevada.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (3% on $43,700.00) | $1,311.00 |
| Employer payroll taxes | $5,943.00 |
| Total cost before benefits | $65,943.00 |
Per two-week payroll: $2,536.27. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Nevada unemployment tax (SUTA) for new employers
New employers pay 2.95% plus the 0.05% Career Enhancement Program tax. The rate is 2.95% UI + 0.05% Career Enhancement Program.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Nevada on time and FUTA is 0.6% on the first $7,000. If Nevada ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Nevada payroll programs
- Modified Business Tax: 1.17% on a business's total quarterly wages above $50,000 (after employer-paid health benefits) — it depends on your whole payroll, so it isn't in the per-employee figures.
What an employee costs in Nevada
| Salary | Federal employer taxes | Nevada employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $1,200.00 | $44,302.00 | 10.8% |
| $60,000 | $4,632.00 | $1,311.00 | $65,943.00 | 9.9% |
| $100,000 | $7,692.00 | $1,311.00 | $109,003.00 | 9.0% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Nevada?
About $44,302 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $1,200.00 of Nevada employer taxes, before benefits. That's $1,703.92 per two-week payroll.
How much does a $60,000 employee cost in Nevada?
About $65,943 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $1,311.00 of Nevada employer taxes, before benefits. That's $2,536.27 per two-week payroll.
How much does a $100,000 employee cost in Nevada?
About $109,003 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $1,311.00 of Nevada employer taxes, before benefits. That's $4,192.42 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $9,610 a year taken out of pay — federal income tax, their own Social Security and Medicare — and takes home $50,390 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $5,943.00 of employer taxes. See the employee's side line by line in the Nevada paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Nevada figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Nevada DETR — UI information for employers — 2.95% of wages up to the taxable wage limit plus 0.05% CEP; 2026 limit $43,700 (checked 2026-09-28)
- Nevada Department of Taxation — Modified Business Tax — general business rate 1.17%; first $50,000 of quarterly wages not taxable
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Nevada SUTA rate for new employers?
3% in 2026 (2.95% UI + 0.05% Career Enhancement Program), on the first $43,700 of each employee's wages. New employers pay 2.95% plus the 0.05% Career Enhancement Program tax.
What is the Nevada unemployment tax wage base for 2026?
$43,700 per employee per year.
How much does it cost to employ someone for $60,000 in Nevada?
About $65,943 a year before benefits: $4,632.00 of federal employer taxes and $1,311.00 for Nevada, at the new-employer rate with 5 employees.