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. 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, or a free 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.
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
- 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)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
- Nevada DETR: View Quarterly Reporting Information
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 · Ohio SUTA 2027