Nevada · 2026 planning data
Nevada SUTA rate and employer cost for 2026
Nevada's sourced 2026 unemployment-insurance model uses a taxable wage base of $43,700 per employee and a 3.00% standard new-employer rate. The assigned rate can differ after an acquisition, experience rating, industry classification, or state assessment.
How the Nevada SUTA line is estimated
State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $43,700, the planning calculation is:
min(UI-taxable wages, $43,700) × 3.00% = up to $1,311The standard sourced new-employer rate in the EmployerCost model is 3.00%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.
What this Nevada estimate does not include
Nevada employers owe one mandatory cost that this calculator does not add to the total, because it depends on facts the calculator never asks for — how many people the employer has, which city the work happens in, how much payroll it runs in a quarter. Adding it to every employer would overcharge the ones the rule does not reach, so it is named here instead of buried in a number.
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Modified Business Tax — about $702 a year for a $60,000 employee
1.17% of gross quarterly wages, uncapped, after deducting employer-paid health benefits
Applies when: Quarterly gross wages exceed $50,000. Below that the tax is zero.
What changes the real employer cost
- Nevada's standard new-employer total is 3.00% on the 2026 taxable wage base of $43,700, including the 0.05% Career Enhancement Program tax.
- The experienced total is 0.30% to 5.40%; employers already at 5.40% do not pay the separate CEP tax.
- Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
- Workers compensation in Nevada runs 67% of the national median — 33% below it, 42nd of 51 jurisdictions at $0.73 per $100 of payroll (Oregon DCBS 2024 premium rate ranking). That is a relativity between states, not your rate: class code, carrier, payroll exposure and experience modifier decide what you actually pay.
- Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.
Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.
Nevada employer cost questions
What is the Nevada SUTA wage base for 2026?
The sourced taxable wage base used by EmployerCost is $43,700 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.
What rate should a new Nevada employer use?
The standard sourced new-employer rate in the EmployerCost model is 3.00%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.
Is SUTA the full cost of a Nevada employee?
No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The Nevada calculator keeps uncertain items as ranges.
Official sources
- Nevada DETR UI and Career Enhancement Program rates
- U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026
Verified against official sources July 30, 2026.
General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.