This article covers the steps Nevada new employers need to complete before running their first payroll — including federal and state tax account registration, state-mandated requirements, and new employee setup.
For Nevada employer registration help, check out our partner, CorpNet.
Federal Tax Accounts
Apply for an EIN
Apply for an Employer Identification Number (EIN, also called an FEIN) if you don't already have one. The simplest and preferred method is to apply for an EIN with the IRS online. There is no cost to apply.
For more details on the application process, read our help article, "Your Step-by-step Guide on How to Apply for EIN."
Enroll in EFTPS
Although not required, we recommend registering for the Electronic Federal Tax Payment System (EFTPS). EFTPS is an online portal where you can make federal tax payments and view any tax filings Patriot Software has made on your behalf.
For more information, read our article, "What Is EFTPS?"
State of Nevada Tax Accounts
Register with the Nevada Department of Employment, Training, and Rehabilitation
Register as a Nevada new employer online with the Nevada Department of Employment, Training, and Rehabilitation (DETR). This account is required to file your state unemployment insurance (SUI) taxes.
Get Your SUTA Rate
The Nevada new employer State Unemployment Tax Act (SUTA) rate is 2.95% for 2026.
Nevada employers receive a new SUTA rate each year from DETR.
To learn more about SUTA, read our article, "What Is SUTA Tax?"
State-Mandated Requirements
Sign Up for Workers' Compensation Insurance
Nevada employers with at least one employee are required to carry workers' compensation insurance. Coverage can be purchased through a private insurance provider or a state-operated fund.
Patriot's payroll software offers a free pay-as-you-go (PAYG) workers' comp integration with our partner, ERGO NEXT Insurance. Get a free quote with ERGO NEXT here.
For more information on Nevada workers' comp requirements, visit the Nevada DIR website.
Enroll in or Certify Exemption from the Nevada Employee Savings Trust (NEST) Program
The Nevada Employee Savings Trust (NEST) is a state-mandated retirement savings program for private-sector employees who do not have access to an employer-sponsored retirement plan. NEST launched September 1, 2025.
Nevada employers are required to participate in NEST if they meet all three of the following criteria:
Have been in business in Nevada for at least 36 months
Have six or more employees
Do not currently offer a qualified retirement plan (such as a 401(k), 403(b), SIMPLE IRA, or SEP)
Covered employers must automatically enroll eligible employees — those age 18 or older who have been employed for at least 120 days — in a state-administered Roth IRA with a default 5% payroll deduction contribution rate. Employees can opt out or adjust their contribution rate at any time.
Employers who already offer a qualifying retirement plan must certify their exemption through the NEST online portal.
Employers with fewer than six employees are not required to participate but may voluntarily offer NEST or another qualified plan.
Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with Patriot's payroll software. Learn more here.
Setting Up Your New Employees
Fill Out Form I-9
Complete Form I-9 for each new hire to verify authorization to work in the United States. Form I-9 has two parts: the employee completes the first section, and the employer completes the second section.
Retain each employee's completed Form I-9 for as long as the employee works for you. For more information, read "What Should Be in an Employee File?"
Have Employees Fill Out Federal Form W-4
Each new employee must complete Form W-4, Employee's Withholding Certificate, so you can withhold the correct amount of federal income tax (FIT) from their pay.
For more information, read our help article, "What Is a W-4 Form, and What Is it Used for?"
Report New Hires
Nevada employers must report all new hires and rehires online through the Nevada New Hire Reporting website within 20 days of the hire date.
To learn more, read "What Is New Hire Reporting?"
Meet Minimum Wage Requirements
Nevada's minimum wage is $12.00 per hour for 2026, applying uniformly to all covered employees. Nevada does not allow a lower tipped minimum wage — tip credits are not permitted. OnPay
By law, you are required to post the Rules to be Observed by Employers where your employees can read it. For more information, visit the Office of the Labor Commissioner.
Obtain Labor Law Posters
Get annual posters and all federal, state, county, and city labor law updates through Patriot's labor law poster store, powered by PosterElite.
Once you have all the necessary information, you can set up payroll for your business. Keep all payroll records for at least three years. For more information, read our help article, "What Employers Should Know About Employee Payroll Records."
This is not an all-inclusive list for new employers. Please check with your state and federal government for full compliance.