Short answer. DETR lists $45,400 for 2027. New employers pay 2.95%.
$45,400
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $45,400 (up $1,700)
- 2026 wage base
- DETR: $43,700 for 2026 ($41,800 in 2025).
- New employer rate
- 2.95%. DETR: 2.95% of taxable wages for 14 to 17 quarters, depending on when the employer became subject, before experience rating applies.
- Rate range
- 0.25%–5.4% (2026). DETR: experience-rated employers get one of 18 rates from 0.25% to 5.40%.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Nevada Department of Employment, Training and Rehabilitation (DETR)
- Registration
- We didn't find the registration link on the official pages we opened; start from the agency's employer page.
Other amounts on the same official pages
- Career Enhancement Program (CEP): 0.05%. An additional 0.05% of taxable wages (DETR).
What it costs: an example
Three employees at the new employer rate of 2.95% on the $45,400 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $18,000.00 | $531.00 | Not reached | $42.00 |
| Around the base | $45,400.00 | $1,339.30 | Q4 | $42.00 |
| Above the base | $82,000.00 | $1,339.30 | Q3 | $42.00 |
Total for the three: $3,209.60 state plus $126.00 federal. Run your own staff in the SUTA and FUTA calculator set to Nevada.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
DETR: January 31 (fourth quarter), April 30, July 31 and October 31.
Setting up the account for 2027
- Register for an unemployment tax account with the Nevada Department of Employment, Training and Rehabilitation (DETR) after your first payroll in the state.
- Set the 2027 wage base of $45,400 in payroll.
- Use 2.95% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: the registration link.
Official sources
- Nevada DETR: UI Information for Employers
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Nevada unemployment tax questions
What is the Nevada unemployment tax wage base for 2027?
$45,400 per employee, up $1,700 from $43,700 in 2026. DETR lists $45,400 for 2027.
What SUTA rate does a new employer pay in Nevada?
2.95%. DETR: 2.95% of taxable wages for 14 to 17 quarters, depending on when the employer became subject, before experience rating applies. On a full $45,400 base that's $1,339.30 per employee for the year.
Are there other Nevada employer assessments on the same wages?
Career Enhancement Program (CEP): 0.05%. An additional 0.05% of taxable wages (DETR).
When are Nevada quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. DETR: January 31 (fourth quarter), April 30, July 31 and October 31.
Compare every state: SUTA wage base by state 2027 · Montana SUTA 2027 · Oklahoma SUTA 2027