--- title: "Nevada SUTA 2027: $45,400 Wage Base, 2.95% New Rate | MCC" description: "Nevada SUTA 2027: wage base $45,400, new employer rate 2.95%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-nevada-2027" --- Free guide · State payroll tax # Nevada unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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 [Employer portal](https://ui.nv.gov/ess). Portal: DETR says an ESS user account must be created before filing online for the first time; the page doesn't describe registering a new employer account and points to DETR's Contact Us 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. Hiring in another state? [Employer registration in Nevada, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | 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](/bookkeeping/suta-futa-cost-calculator?state=nv). ## 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: Portal: DETR says an ESS user account must be created before filing online for the first time; the page doesn't describe registering a new employer account and points to DETR's Contact Us page. - 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](https://detr.nv.gov/Page/UI_Information_for_Employers) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [Nevada DETR: View Quarterly Reporting Information](https://detr.nv.gov/Page/NUI_View_Quarterly_Reporting_Info) 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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Montana SUTA 2027](/bookkeeping/suta-montana-2027) · [Ohio SUTA 2027](/bookkeeping/suta-ohio-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? 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