Nevada Household Employer Guide 2026
Your household employee — a nanny, caregiver, housekeeper, or anyone who works in your Nevada home — is a W-2 employee. Nevada is one of the simplest household-payroll states: no state income tax, employer-paid unemployment insurance, no PFML, paid sick leave generally not required for households, and workers' compensation generally not required for casual domestic workers.
Start Payroll Free →When the rules apply
Nevada household employers mainly need to watch the federal payroll thresholds and the $1,000 quarterly Nevada unemployment threshold:
How Nest Payroll handles this
Each pay period, you pay your employee the net amount directly — through Venmo, Cash App, Zelle, your banking app, or by check. We calculate accurate withholdings on every pay stub from day one. Once you cross the $1,000 quarterly threshold, we register you with Nevada DETR.
Federal taxes — quarterly EFTPS payments
At the end of each federal quarter (March, May, August, December), Nest debits your bank account for the federal taxes owed — FUTA, employer + employee FICA, and any federal income tax withheld — and remits them to the IRS via EFTPS. You'll get a confirmation email a week beforehand. Your money stays in your account until taxes are actually due. We don't hold withholdings on your behalf. At year-end, Schedule H on your Form 1040 reconciles everything Nest already paid through the year; Nest produces a signature-ready version.
Nevada state taxes — quarterly UI filings
Each quarter, Nest files the quarterly UI Wage and Tax Report with Nevada DETR for state unemployment insurance — an employer-paid contribution, not withheld from your employee.
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Nest handles NV UI registration, paystubs, quarterly DETR filings, and year-end Schedule H — all for $42/mo.
Setup checklist (before they start)
Nevada Workers' Compensation Insurance — voluntary for households
Under NRS § 616A.110, casual domestic service performed in a private home is excluded from Nevada's mandatory workers' compensation coverage. You are not required to carry workers' comp for a household employee.
However, you can voluntarily elect coverage by purchasing a household-employer workers' comp policy through any private insurer doing business in Nevada. Voluntary coverage shields you from common-law negligence suits if your worker is injured on the job.
Form I-9 (Employment Eligibility)
Have your employee complete the Form I-9 at hire to verify they're authorized to work in the United States. You don't submit this anywhere — keep it filed in case of audit.
Federal W-4 (no state W-4 needed)
The federal W-4 determines how much federal income tax to withhold from each paycheck. Nevada has no state income tax, so there is no state withholding certificate.
Nevada New Hire Reporting
Report new hires to the Nevada New Hire Reporting Center within 20 days of the start date. You can file online at the link above. Federal law requires this; Nevada penalty for failure is up to $25 per missed report.
Required Employment Posters
Even with a single household employee, NV requires the following workplace posters (or equivalent notification, since your home isn't a typical workplace):
- Federal posters: FLSA, FMLA, EEO, USERRA, Polygraph Protection
- Nevada Minimum Wage poster (Nevada Office of the Labor Commissioner)
- Nevada Daily Overtime poster
- Nevada Pay Transparency poster (effective 2024)
For a household setting, a single binder kept in a common area satisfies the posting obligation in most cases.
Written Work Agreement
Nevada does not require a written employment agreement, but it's strongly recommended. A clear written agreement reduces misunderstandings and protects both parties when situations come up that you didn't anticipate.
Use our free nanny contract template as a starting point — it covers compensation, hours, duties, vacation, sick time, confidentiality, and at-will employment language.
Pay & compensation
Minimum Wage — $12.00/hr in 2026 (single tier)
Nevada's minimum wage is $12.00/hr in 2026, set under NRS § 608.250. Effective July 1, 2024, Nevada eliminated its prior two-tier system (which previously allowed lower rates if the employer offered qualifying health benefits) — the rate is now a single uniform $12.00/hr regardless of benefits. There are no local city or county minimum wages in Nevada. In practice, household-employer market rates are well above the floor; nanny pay in Las Vegas, Henderson, Reno, and North Las Vegas typically ranges from $16–$22/hr depending on experience and responsibilities.
Overtime — daily OT for workers earning under $18/hr
Nevada has a distinctive daily overtime rule under NRS § 608.018 that distinguishes Nevada from most other states. The rule depends on whether your employee earns less than 1.5× the state minimum wage:
| Worker type | OT trigger | Rate |
|---|---|---|
| Live-out earning <$18/hr (under 1.5× min wage) | Over 8 hr/day OR 40 hr/week, whichever first | 1.5× regular |
| Live-out earning ≥$18/hr | Over 40 hr/week (federal FLSA standard) | 1.5× regular |
| Live-in | FLSA-exempt — no federal OT required (NRS 608.018 daily OT rule still applies if <$18/hr) | 1.0× / 1.5× |
The daily overtime rule is something to keep in mind for live-out nannies and caregivers earning under $18/hr who work 9- or 10-hour shifts on busy days — those extra hours past 8 trigger overtime even if total weekly hours are below 40. Live-in domestic workers are exempt from federal overtime under FLSA, but Nevada's daily OT rule under NRS 608.018 may still apply for those earning less than 1.5× the minimum wage.
"No Tax on Overtime" Deduction (2025–2028)
The One Big Beautiful Bill Act (OBBBA, July 2025) created a temporary federal income-tax deduction for overtime premiums earned 2025–2028. Employees may deduct up to $12,500 of qualifying OT premium pay annually ($25,000 if married filing jointly). This is a federal income tax deduction at filing time — it does NOT exempt OT from FICA or state income tax, and it does NOT change paystub withholding. Employers must report the qualifying OT premium portion separately on the W-2 (Box 14 or a designated code). Nest Payroll handles this automatically.
Pay Frequency
Household employees are usually treated as non-exempt hourly workers under FLSA rules — even when you've agreed to pay a "salary," federal FLSA treats it as a wage covering a fixed number of hours per week, with overtime owed on hours past 40.
Under NRS § 608.060, Nevada employers must pay wages at least semi-monthly — compensation earned before the 1st is due by the 15th, and compensation earned before the 16th is due by the last day of the month. Most household payroll arrangements pay weekly or biweekly to keep cash flow predictable for both sides.
Mileage Reimbursement
Nevada does not have a state-mandated mileage reimbursement rate for private employers. If your employee uses their own car for work-related driving (errands, school pickup, doctor's appointments for the children), reimburse at the federal IRS standard mileage rate — $0.70/mile for 2026. Reimbursements at or below the federal rate are not taxable wages.
Paystub Requirements
Nevada does not have a specific statute requiring itemized paystubs, but you should provide them anyway for clear recordkeeping. Each paystub should show: gross wages, hours worked, deductions (federal income tax, FICA), net pay, and pay period dates.
Time off & leave
Paid Sick Leave — none required statewide
Nevada’s paid sick leave law (NRS § 608.0197) requires employers with 50+ employees to provide paid sick time. Households are well below this threshold, so paid sick leave is not required by Nevada law. Sick time is offered at the employer's discretion.
If you choose to offer sick leave, common household-employer practice is 5–10 days/year, usable for the employee's own illness or to care for an immediate family member.
Vacation & PTO
Nevada does not require paid vacation. If you offer it, document the policy in writing — under Nevada law, vacation pay is enforceable to the extent your written policy states it will be paid out at separation. A clear policy with a written cap (or "no payout at separation" provision) protects you.
Upon departure
Nevada's final pay rule is among the strictest in the country and worth knowing in detail:
- Termination by employer (NRS § 608.020): Final wages are due immediately at the time of termination.
- Resignation by employee (NRS § 608.030): Final wages are due on the next regular payday OR within 7 days of resignation, whichever is earlier.
At separation, give your employee a final paystub and a copy of any timekeeping records you've maintained. If you've offered vacation as part of your written policy, pay out the earned-but-unused portion (pro-rated through the last day worked, at the final rate of pay) per your policy. Failure to pay timely can result in continuation of wages as a penalty for up to 30 days under NRS § 608.040.
Year-end forms
By the end of January each year, you'll need to deliver:
- W-2 to your household employee — for their personal tax return
- W-3 + Copy A of W-2 filed with the Social Security Administration
- Schedule H attached to your personal Form 1040 by April 15
- Quarterly UI Wage and Tax Reports with Nevada DETR (handled throughout the year by Nest once you cross the $1,000 quarterly threshold)
Bonuses, vacation payouts, and other supplemental wages. Nest uses the aggregate method for federal income tax withholding: bonuses, PTO payouts, and other supplemental wage payments are combined with regular wages and withheld at the worker's regular W-4 rate — not the flat 22% federal supplemental rate. For most household workers, this produces a slightly larger net check than the flat method would.
Tax breaks for household employers
Two federal tax breaks may help offset your nanny payroll costs:
For nannies caring for school-aged kids, families often use the DCFSA first (better tax savings for most), then claim the credit on any expenses above the FSA limit. Note: you cannot claim the same expenses under both — but you can split them.
Resources & free tools
The information on this page is general in nature and not tax, legal, or financial advice. Nevada rules change. Verify current rates and rules at Nevada DETR and Nevada Revised Statutes, or consult a tax advisor.