Reading a Nevada pay stub, line by line
A Nevada pay stub shows three involuntary deductions, all federal — no state line, no city line, and by constitutional rule none can be added. Here is what each line means in 2026:
Federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000). That is the entire tax section. A Nevada new hire fills out only the federal W-4; there is no state form, no allowances, no state ID number on the stub.
Why there is no state line. Article 10, §1(9) of the Nevada Constitution says: "No income tax shall be levied upon the wages or personal income of natural persons." Because the ban is constitutional and not limited to the state level, no city or county — Las Vegas, Henderson, Reno — can tax wages either. Changing it would take two legislative sessions plus a statewide vote.
The payroll taxes Nevada does have are on the employer. The Modified Business Tax (1.17% of quarterly wages over $50,000) is an excise on the employer under NRS 363B.110, and unemployment insurance contributions "must not be deducted, in whole or in part, from the wages" (NRS 612.535; 2026 employer wage base $43,700). Neither appears on your stub. Nevada has no state disability insurance and no employee-funded paid leave — the private-sector bill (AB 388) was vetoed in June 2025; the state's mandatory paid leave (NRS 608.0197) is an employer-provided benefit, not a deduction.
One new line that is not a tax: since July 1, 2025 an employer with no retirement plan of its own must enroll workers in NEST, the state auto-IRA. It shows as a Roth IRA deduction you can change or opt out of at any time. The State Treasurer's NEST FAQ puts the default contribution at 5% of pay and limits the program to employers with at least five employees and at least 36 months in business — so smaller or newer employers are outside it. Both of those come from Treasurer PDFs that refused our request, so check nest.nv.gov before treating the 5% or the coverage test as settled. Either way it is savings, not withholding.
Nevada paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax | None — Nev. Const. Art. 10 §1(9) bars any tax on wages or personal income |
| Local income taxes | None — constitutionally barred |
| Employee-paid SUI / SDI / PFML | None — UI and the Modified Business Tax are employer-only (NRS 612.535, 363B.110) |
| Minimum wage | $12.00 single rate since July 1, 2024 · no tip credit · no scheduled change |
| Daily overtime | 1.5× after 8 hours in a day for workers earning under $18.00/hr (NRS 608.018) |
| Pay frequency | At least semimonthly (NRS 608.060) |
| Pay stub required? | Yes — itemized deduction statement each payday (NRS 608.110); gross/net/hours records on request within 10 days (608.115) |
| Final paycheck | Fired: immediately (penalty after 3 days, up to 30 days' wages) · Quit: next payday or 7 days, whichever is earlier (NRS 608.020–608.040) |
| State auto-IRA | NEST Roth IRA, opt-out — voluntary savings, not a tax (since July 1, 2025) · default 5%, employers with 5+ employees and 36+ months in business, per the Treasurer's FAQ (unconfirmed) |
What you actually take home in Nevada (2026 estimates)
Estimated for a single filer taking the standard deduction. With no state or local tax and no employee-paid programs, the only deductions are federal income tax, Social Security, and Medicare:
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $34,320 | $1,320 | $2,860 | 14.2% |
| $60,000 | $50,390 | $1,938 | $4,199 | 16.0% |
| $75,000 | $61,593 | $2,369 | $5,133 | 17.9% |
| $100,000 | $79,180 | $3,045 | $6,598 | 20.8% |
| Min wage, full-time ($12.00/hr) | $22,165 | $852 | $1,847 | 11.2% |
| Nevada median wage ($22.91/hr) | $40,469 | $1,557 | $3,372 | 15.1% |
The Nevada advantage in dollars: a $60,000 earner keeps $50,390 — about $2,570 more than across the state line in California and $1,100 more than in Arizona. The entire 16% effective rate is federal.
Full-time at $12.00 grosses $24,960; with tips excluded from the minimum, a Las Vegas server's cash wage alone is nearly six times the federal $2.13 tipped wage. A NEST deduction at the 5% default would take a further $1,248 a year into a Roth IRA.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA. Nevada has no state or local income tax and no employee-paid state programs. Estimates only — your withholding depends on your W-4, credits, pre-tax benefits, and any NEST election.
What Nevada jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $49.84 | $103,670 |
| Software developer | $61.93 | $128,810 |
| Elementary school teacher | — | $65,040 |
| Truck driver (heavy) | $29.95 | $62,290 |
| Construction laborer | $23.55 | $48,990 |
| Customer service rep | $19.50 | $40,560 |
| Waiter / waitress (tips included) | $12.70 | $26,410 |
| Retail salesperson | $16.44 | $34,190 |
Nevada's median hourly wage across all occupations is $22.91 — about 7% under the national median of $24.51 — but its registered nurses ($49.84) out-earn nurses in Arizona ($47.84), Idaho ($44.45), and Utah ($40.67), while Oregon ($62.02) and California ($67.44) pay far more, and 42,520 waiters and waitresses make it the most server-heavy workforce on this site relative to its size.
Nevada's workforce in numbers
- 3.3 million residents, civilian labor force of 1.7 million, unemployment 5.0% (Census 2025 estimate; BLS, July 2026 preliminary)
- 299,815 self-employed (nonemployer) businesses (Census, 2023) — about one for every 11 residents, and 3.9 times the number of businesses with employees
- 1.3 million people on employer payrolls at 77,297 establishments, earning $77 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $62,050 (BLS OEWS, May 2025)
Nevada pay rules — the answers people actually need
Final paycheck: fired means paid immediately. NRS 608.020 makes wages "due and payable immediately" on discharge or temporary layoff; if the employer misses three days, your wages keep running at the same rate for up to 30 days (NRS 608.040). If you quit, you must be paid by the next regular payday or within seven days, whichever is earlier (NRS 608.030) — one of the few states with a "whichever comes first" rule.
Pay frequency: at least semimonthly (NRS 608.060) — wages earned before the 1st are due by 8 a.m. on the 15th, and wages earned before the 16th by the end of the month. Employers may pay more often.
Is a pay stub required? Effectively yes. NRS 608.110 requires an itemized list of deductions whenever anything is withheld from wages — which is every FICA-withholding employer, every payday. NRS 608.115 separately requires records of gross wages, deductions, net pay, and hours for each pay period, which the employer must provide within 10 days if you ask.
Daily overtime is Nevada's signature rule. Under NRS 608.018, anyone paid less than 1.5 times the minimum wage — under $18.00 an hour in 2026 — earns time-and-a-half for hours over eight in a workday, not just over 40 in a week (unless they agreed to a 4-day, 10-hour schedule). Among states with no income tax, only Alaska has a comparable daily rule.
Nevada's $12 minimum wage — one rate, no tip credit, no local overrides (2026)
Ballot Question 2 (2022) rewrote Article 15, §16 of the constitution: a single $12.00 rate for every employer from July 1, 2024, the old $1-lower tier for employers offering health insurance abolished, and the inflation escalator removed. The Labor Commissioner's June 2026 bulletin confirms $12.00 again for 2026–27; a raise now needs the Legislature or another amendment.
| Rate | 2026 | Notes |
|---|---|---|
| Minimum wage (all employers) | $12.00 | Since July 1, 2024; no health-insurance tier, no CPI indexing |
| Tipped employees | $12.00 | Tips "shall not be credited" toward the minimum (Art. 15 §16) |
| Daily overtime threshold | $18.00/hr | Workers below 1.5× minimum get 1.5× after 8 hours in a day |
| City / county rates | None | No Nevada locality sets its own minimum wage |
The market runs well above the floor: Nevada's retail salespersons post a $16.44 median and construction laborers $23.55. The NRS 608.250 statute still prints the old two-tier schedule — the constitution controls, and it says $12.00.
How Nevada compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs NV |
|---|---|---|
| Nevada | $50,390 | — |
| California | $47,817 | −$2,573 |
| Arizona (flat 2.5%) | $49,293 | −$1,098 |
| Oregon | $45,974 | −$4,416 |
| Utah (flat 4.5%) | $48,143 | −$2,247 |
| Texas (no state income tax) | $50,390 | +$0 |
Nevada ties Texas, Florida, and Tennessee for the highest take-home on this site. The gap to Oregon — about $4,400 a year at $60,000 — is the largest between any two neighboring states here, and Nevada has no reciprocal agreements because it has nothing to reciprocate: Nevadans working in California, Arizona, Utah, or Oregon are withheld for the work state.
(The Utah figure is a directional estimate pending that state's full data workup.)
FAQ
Why is there no state tax on my Nevada paycheck?
Nevada's constitution (Article 10, §1(9)) says no income tax shall be levied on the wages or personal income of natural persons — and because the ban is constitutional, no city or county can impose one either. Nevada stubs show only federal income tax, Social Security, and Medicare. The state's payroll taxes (the Modified Business Tax and unemployment insurance) are charged to employers.
How much tax comes out of a paycheck in Nevada?
Only federal taxes. A single filer earning $60,000 keeps about $50,390 a year — roughly $1,938 per biweekly check, a 16% effective rate covering federal income tax, Social Security, and Medicare. There are no state, local, disability, or paid-leave deductions.
What is NEST on my Nevada pay stub?
The Nevada Employee Savings Trust, a state-run auto-IRA that launched July 1, 2025. An employer with no retirement plan of its own must enroll its employees, and a share of your pay goes into a Roth IRA unless you change the rate or opt out. The State Treasurer's NEST FAQ puts the default at 5% of pay and limits the program to employers with at least five employees and at least 36 months in business, but we could not fetch those PDFs directly — check nest.nv.gov for the current figures. It is your savings, not a tax, and employers cannot match it.
When is my final paycheck due in Nevada?
If you are fired or laid off, immediately (NRS 608.020); if it is more than three days late, your wages continue at the same rate for up to 30 days. If you quit, by the next regular payday or within seven days, whichever comes first (NRS 608.030).
Does Nevada require employers to give pay stubs?
Yes in practice. NRS 608.110 requires an itemized statement of deductions each time anything is withheld from wages, and NRS 608.115 requires records of gross pay, deductions, net pay, and hours for every pay period, available to you within 10 days of a request. Employers must pay at least semimonthly.
What is the minimum wage in Nevada in 2026?
$12.00 per hour for every employer, unchanged since July 1, 2024, with no tip credit — tipped workers get the full $12.00 in cash. There is no health-insurance tier, no inflation indexing, and no city sets a higher rate. Workers earning under $18.00 an hour also get daily overtime after eight hours.
Can my Nevada employer deduct unemployment insurance or the Modified Business Tax from my pay?
No. NRS 612.535 says unemployment contributions must not be deducted in whole or in part from wages, and the Modified Business Tax is an excise imposed on the employer under NRS 363B.110. Nevada has no state disability insurance or employee-funded paid leave program.