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Nevada Employer Payroll Tax Calculator

Compute your total employer payroll tax burden for Nevada employees.

Calculates employer-side payroll taxes for Nevada: federal FUTA, Nevada state unemployment insurance (SUI) at the new-employer rate, and the Modified Business Tax (MBT) on wages above the quarterly threshold — Nevada has no SDI or PFML.

What payroll taxes does a Nevada employer pay?

Employers pay the matching 7.65% FICA, federal FUTA on the first 7,000 dollars per employee, Nevada state unemployment insurance (SUI), and the Modified Business Tax (MBT) on wages above the quarterly threshold. Nevada has no SDI or PFML payroll tax.

Hiring in Nevada means more than wages — as an employer you owe several payroll taxes on top of salary. This calculator totals the employer-side burden for Nevada: the matching FICA, federal FUTA, Nevada SUI (state unemployment insurance), and the Modified Business Tax (MBT) on higher payrolls. Nevada has no state income tax withholding and no SDI or PFML, which keeps the employer side simpler than many states.

How it works

Each employer tax is computed on the right wage base:

  1. FICA match. Employers match 6.2% Social Security (to the wage base) and 1.45% Medicare on all wages — 7.65% total.
  2. FUTA. 6.0% on the first $7,000 per employee, less the standard 5.4% state credit, giving an effective 0.6% — about $42 per employee per year.
  3. Nevada SUI. New employers pay about 2.95% on the first $40,600 of each employee’s wages (2025 base). The per-employee cap matters when wages exceed that base.
  4. Modified Business Tax. Nevada’s ~1.17% general-business MBT applies to gross wages above a ~$50,000-per-quarter exemption (about $200,000/year).

Tips and example

For one employee paid $60,000: FICA match is $4,590; FUTA is $42; SUI is 2.95% × $40,600 = $1,198 (capped at the wage base); MBT is 0 because annual wages are under the $200,000 exemption. Total employer cost above salary is roughly $5,830.

With several employees, MBT kicks in once total annual payroll passes the exemption. Per-employee taxes (FUTA, SUI) are capped at their wage bases, so high earners cost less in those taxes proportionally. Your assigned SUI rate and any FUTA credit reduction can shift these numbers — treat the result as a close estimate.