Peolet Independent PEO comparison

Nevada PEO Laws: Registration, Bonding and Payroll Requirements

Nevada licenses PEOs under NRS 611 (Labor Commissioner) and registers employee leasing companies under NRS 616B with audited financials or a $100,000-plus bond. The 2026 UI wage base is $43,700 with a 3.00% new employer rate; the minimum wage is $12.00 without health benefits ($11.00 with), and paid leave is mandated by law.

Written by · Reviewed by Peolet Editorial · Last verified

Nevada: PEO regulatory and payroll facts. Each populated field links to the statute, agency page or filing it came from.
PEO registration or licensing requiredYes - dual regime: PEOs must be licensed by the Labor Commissioner under NRS 611.400-611.490 (NRS 611.410: no person shall operate a PEO in this state without a license), and employee leasing companies must hold a certificate of registration from the Division of Industrial Relations under NRS 616B.670-616B.697. SB 55 (2021) transferred employee leasing oversight from DIR to the Labor Commissioner and replaced the term 'employee leasing company' with 'professional employer organization,' converting registrations to licenses effective July 1, 2021. source (opens in new window)
Regulating agencyOffice of the Labor Commissioner, Nevada Department of Business and Industry - PEO licensing (NRS 611); Division of Industrial Relations, Workers' Compensation Section - employee leasing registration and workers' comp coverage oversight (NRS 616B); DETR Employment Security Division - UI taxes. source (opens in new window)
Bond or security requirementNo fixed bond: NRS 616B.679(5)(b) requires audited GAAP financials demonstrating positive working capital, or a bond, irrevocable letter of credit or securities with minimum market value equal to the maximum working-capital deficiency plus $100,000, held by a depository institution designated by the Administrator to secure taxes, wages, benefits and other entitlements; $500 registration/renewal fee (NRS 616B.679(1)(i)). source (opens in new window)
Registration renewal cycleAnnual - the registration certificate expires one year after issuance unless renewed (DIR application); renewal requires an audited financial statement completed within 180 days after the end of the fiscal year (NRS 616B.679(1)(h)(2)); $500 renewal fee. source (opens in new window)
SUI taxable wage base$43,700 (2026 calendar year, up from $41,800 in 2025; $45,400 in 2027). Formula: 66 2/3% of the average annual wage paid to Nevada workers (NRS 612.545). source (opens in new window)
New-employer SUI rate3.00% total for 2026 - the 2.95% standard new employer rate (NRS 612.540; held 14-17 quarters before experience rating) plus the 0.05% Career Enhancement Program tax (NRS 612.606, waived only at the 5.40% maximum). Experience-rated range 0.25%-5.40%; 2026 average contribution rate 1.45% (NAC 612.270 schedule). source (opens in new window)
State workers' comp fundNo - Nevada has no state insurer writing workers' compensation. Coverage is purchased from licensed private carriers; NRS 616B.692 lets a PEO satisfy its coverage obligation via the client's own policy, certified self-insurance, or its own master or multiple coordinated policy. The residual State Insurance Fund trust (NRS 616B.040-616B.044) is a funding mechanism, not an insurer. source (opens in new window)
State paid leave mandateYes - NRS 608.0197: employers must provide paid leave of 0.01923 hours per hour worked (about 40 hours per year), usable for any purpose after 90 days of employment, with up to 40 hours carried over. source (opens in new window)
State minimum wage$12.00 per hour for employers that do not offer qualifying health benefits; $11.00 per hour for employers that do (NRS 608.250; in effect since July 1, 2024 through December 31, 2027). source (opens in new window)
PEO SUI reporting basisLeased employees may be reported under the PEO's own UI account through an approved 'payrolling' arrangement: DETR amended NAC 612.258 for calendar year 2026 to add an opt-in approval and tracking mechanism for employing units reporting under the payrolling process; the standard contribution rate applies until experience rating is earned. source (opens in new window)

Sources

What we know about Nevada

Nevada regulates professional employer organizations through two statutory tracks that a new entrant must satisfy in parallel. Under NRS 611.400-611.490, a PEO - an entity that places employees with client companies under an ongoing written or oral agreement - must hold a license issued by the Labor Commissioner; NRS 611.410 states plainly that no person shall operate a professional employer organization in this state without that license, and NRS 611.430 sets application contents, fees, and the Commissioner's refusal-and-revocation authority (leg.state.nv.us/NRS/NRS-611.html). In addition, employee leasing companies must hold a certificate of registration from the Division of Industrial Relations under NRS 616B.670-616B.697, a regime that predates the PEO licensing track. Senate Bill 55 (2021) resolved the overlap: it transferred employee leasing regulatory oversight from the DIR Workers' Compensation Section to the Nevada Labor Commissioner, replaced the term 'employee leasing company' with 'professional employer organization,' and converted registrations into licenses effective July 1, 2021 (dir.nv.gov/WCS/PEO/). A PEO therefore holds its license from the Labor Commissioner and works with DIR on the workers' compensation mechanics beneath it.

The financial requirements run through NRS 616B.679. An applicant files an audited financial statement prepared under GAAP by an independent CPA, dated within 13 months for an initial registration, demonstrating positive working capital; an applicant that cannot show positive working capital must provide a bond, irrevocable letter of credit, or securities with a minimum market value equal to the maximum working-capital deficiency plus $100,000, held by a depository institution designated by the Administrator to secure payment of all taxes, wages, benefits, or other entitlements (NRS 616B.679(5); nv.elaws.us/nrs/616b.679). Renewals require an audited statement completed within 180 days after the fiscal year end, and the fee is $500 at issuance and at renewal (NRS 616B.679(1)(h)-(i)). The DIR application form makes the certificate expire one year after issuance, so the cycle is annual, and Nevada law bars a PEO from offering self-funded benefit plans or acting as a self-insured employer (Title 57; application certifications).

Workers' compensation is a private-carrier market - the state writes no comp policies - and NRS 616B.692 gives a PEO several ways to satisfy its coverage obligation: confirm the client's own policy covering leased employees, confirm certified individual or group self-insurance, or obtain its own multiple coordinated or master policy covering the liabilities of both the PEO and the client, with loss experience reported in the client's name (law.justia.com/codes/nevada/chapter-616b/statute-616b-692/). The 2026 UI numbers are confirmed on DETR's pages: a taxable wage base of $43,700 (up from $41,800), calculated at 66 2/3% of the state average annual wage, and a 2.95% new employer rate held for 14-17 quarters plus the 0.05% Career Enhancement Program tax, for a 3.00% combined rate; experience-rated employers range from 0.25% to 5.40%, and the 2026 average contribution rate is 1.45% (detr.nv.gov UI Tax and Quarterly Reporting pages; NAC 612.270 schedule). For payroll integration, DETR's 2026 rulemaking amended NAC 612.258 on payrolling - the mechanism by which employing units report leased employees - adding an opt-in approval and tracking procedure for payrolling accounts (DETR Intent to Adopt agenda, detr.nv.gov/content/media/2026_Intent_to_Adopt_UI_Tax_Rates.pdf).

Nevada also carries two compliance items a PEO payroll team must configure: the paid leave mandate of NRS 608.0197 - 0.01923 hours of paid leave per hour worked, roughly 40 hours a year, usable for any purpose after 90 days with up to 40 hours carried over - and the minimum wage schedule of NRS 608.250: $12.00 per hour without qualifying employer health benefits and $11.00 per hour with them, effective through December 31, 2027 (leg.state.nv.us/NRS/NRS-608.html).

Nearby states

All 50 states · How we verify this data

Related tools: Nevada PEO FAQs · estimate what a PEO costs for employees in Nevada · get matched with providers that can operate here · download the full 50-state dataset

Find PEOs registered in this state

Registration status changes what a provider can legally do for you here. Tell us your situation and we will shortlist providers that can operate in your states.

Get matched

You choose which providers may contact you before anything is sent.