PAYROLL TAXES FOR 2019
Unemployment Insurance
Effective January 1, 2019, the Nevada taxable wage base for calendar year 2019 is $31,200 (up from $30,500 in 2018). The taxable wage base is calculated each year at 66 2/3% of the average annual wage paid to Nevada workers. While total wages paid to each employee must be reported each quarter, unemployment insurance taxes are only paid on an individual’s wages up to the taxable wage base during a calendar year. Employers will continue to be assigned a contribution rate based on their individual experience rating.
The federal taxable wage base will continue to be $7,000 in 2019.
Federal Social Security
Beginning January 1, 2019, the maximum amount of earning subject to the Social Security payroll tax is $132,900—a $4,500 increase from 2018. Social Security and Medicare payroll taxes are collected together as the Federal Insurance Contributions Act (FICA) tax.
The FICA tax rate for employers (and employees) in 2019 is as follows:

The above tax rates do not include an additional 0.9% in Medicare taxes for highly compensated employees. Under provisions of the Affordable Care Act, the employee-paid portion of the Medicare FICA tax is subject to the 0.9% additional tax on amounts over statutory thresholds. The annual compensation thresholds are $250,000 for married taxpayers who file jointly; $125,000 for married taxpayers who file separately; and $200,000 for single and all other taxpayers. For more information on this additional tax for highly compensated employees, visit the Questions and Answers for the Additional Medicare Tax page on the IRS’s website.
HR FORMS
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Workplace compliance and HR administration
Nevada Association of Employers (NAE) has compiled a collection of commonly used HR forms, checklists, policies, and employer guides to help Nevada businesses manage workplace compliance and HR administration.
Whether you are looking for an employment application, employee file checklist, payroll deduction form, performance appraisal form, or FLSA exemption worksheet, NAE provides resources designed to support employers with day-to-day HR operations.
These tools help employers maintain consistent documentation practices and ensure workplace policies align with federal and Nevada employment regulations.
Employers who need additional guidance on HR compliance may also benefit from services such as HR Hotline support or professional HR audits, which help identify potential compliance gaps before they become legal issues.
Access HR Forms Through the Member Portal
NAE members can access these HR resources through the Member Portal (login required). The portal includes downloadable HR forms, customizable policies, and other templates that help employers manage employee documentation and HR procedures efficiently.
These resources are designed to work alongside other NAE compliance tools, including the HR Compliance Checklist and Employee Handbook Review services that help employers maintain legally compliant workplace policies.
Lets Start Today
Need a Form or Resource Not Listed?
If you don’t see the HR resource you need, NAE’s HR professionals and employment law attorneys are available to help.
Members can request guidance or customized resources through services such as Legal Hotline or employment legal services, which provide expert advice on workplace compliance and HR documentation.
Contact Nevada Association of Employers to speak with our team about your HR needs.
📞 Phone: 888-438-3125
📧 Email: info@nevadaemployers.org
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