Nevada minimum wage in 2026 (and 2027)

One rate, no tip credit

Nevada used to have two tiers, a lower rate for employers that offered health benefits. Ballot Question 2 eliminated that system, and since July 1, 2024 the rate is $12.00 for everyone.

There is no tip credit: Nevada sits in the group of states where tipped staff must receive the full minimum from the employer before tips (DOL tipped wage table, July 1, 2026). On the Las Vegas Strip or in Reno, that means a cocktail server's wage line is $12.00 an hour no matter what the tips are, and payroll tools set to the federal $2.13 default would be badly wrong.

Daily overtime and the $18.00 line

Nevada's overtime rule depends on the employee's pay rate. Employees earning less than 1.5 times the state minimum wage, which is 1.5 x $12.00 = $18.00 an hour, get premium pay for hours over 8 in a single day or over 40 in a week. Employees earning $18.00 or more get overtime only after 40 hours in a week (DOL state summary).

Example: a $12.00 employee who works a 10-hour shift earns 8 x $12.00 + 2 x $18.00 = $132.00 for the day, not $120.00, even if the week ends under 40 hours. The statute (NRS 608.018) lists exceptions to the daily rule, so check the Labor Commissioner's guidance before you build long-shift schedules. See exempt and non-exempt rules for salaried roles.

$12.00 per week, month and year

• Weekly at 40 hours: $480.00
• Annual at 2,080 hours: 2,080 x $12.00 = $24,960.00
• Monthly: $24,960.00 / 12 = $2,080.00
• Paying exactly $18.00 to avoid daily overtime: 2,080 x $18.00 = $37,440.00 a year

How Nevada reached $12.00

Nevada's two tiers rose each July 1: $8.00 and $9.00 in 2020, $8.75 and $9.75 in 2021, $9.50 and $10.50 in 2022, and $10.25 and $11.25 in 2023, before the single $12.00 rate took over on July 1, 2024. The Labor Commissioner's page says nothing about a future increase, and none has been announced for 2027 as of October 2026.

Employer taxes on a Nevada minimum wage worker

Nevada has no state income tax to withhold, but unemployment tax is relatively high. The new-employer rate is 2.95% plus a 0.05% Career Enhancement Program charge, 3.00% in total. Nevada's own figure for the wage base is $43,700 (DOL shows $45,400), and either way a full-time $12.00 salary is below it.

The add-ons are 10.8% of wages, higher than in many $15 states because the whole wage is taxed for unemployment. Compare states on the SUTA rates page or run other wages in the employee cost calculator.

Payroll that handles daily overtime

Choose payroll and time tracking that calculates overtime by day, not only by week. Nevada setup is covered on our Nevada payroll tax page. Gusto lists $49 a month and $6 per person for its Simple tier (October 16, 2026), and our payroll software rankings list other options. Neighbors: California pays $16.90, Arizona $15.15 and Utah $7.25.