Overtime Laws in Nevada 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
Guide for Nevada overtime laws 2026
Last verified: March 1, 2026
Next scheduled review: June 1, 2026
Table of Contents
- Nevada Overtime Laws at a Glance (2026)
- Does Nevada Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Nevada
- Who Is Exempt from Overtime in Nevada?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Nevada?
- Industry-Specific Overtime Rules in Nevada
- How to File an Overtime Wage Complaint in Nevada
- Penalties for Overtime Violations in Nevada
- Nevada Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Nevada Overtime Laws at a Glance (2026)
| Nevada Overtime Laws — At a Glance (2026) | |
|---|---|
| Details | |
| Overtime threshold | 40 hours/workweek (all nonexempt employees) OR 8 hours/workday (employees earning less than $18.00/hr) |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No — Nevada does not require double-time pay |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $12.00/hour (uniform, single tier) |
| Daily overtime threshold | Applies to employees earning less than $18.00/hour (1.5× minimum wage) |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/yr) — Nevada follows federal FLSA threshold |
| 4/10 schedule exception | Daily overtime does not apply when employee and employer mutually agree to a 4-day, 10-hour schedule |
| State enforcement agency | Nevada Office of the Labor Commissioner |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/yr (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years (NRS 608.260) / 2 years FLSA (3 if willful) |
Governing law: Nevada Revised Statutes (NRS) § 608.018; Fair Labor Standards Act, 29 U.S.C. § 207 Last verified: March 1, 2026
Does Nevada Have Its Own Overtime Law?
Nevada has its own overtime law under Nevada Revised Statutes (NRS) § 608.018, which provides protections that supplement the federal Fair Labor Standards Act (FLSA). Nevada’s most distinctive feature is its income-based daily overtime system — a structure not found in most states.
When Nevada law and federal FLSA rules differ, the standard more favorable to the employee applies.
Key differences between Nevada and federal overtime law:
- Daily overtime: Nevada requires overtime after 8 hours in a workday for employees earning less than 1.5 times the state minimum wage ($18.00/hr as of 2026). The FLSA has no daily overtime requirement.
- Income-based daily overtime threshold: Whether daily overtime applies depends on the employee’s hourly rate, not simply on job duties or classification. Employees earning $18.00/hr or more are subject only to the federal 40-hour weekly threshold.
- 4/10 schedule exception: Nevada explicitly allows employees and employers to mutually agree to a schedule of 4 days × 10 hours, eliminating the 8-hour daily overtime trigger for that schedule.
- No tip credit for minimum wage: Nevada prohibits employers from paying tipped employees below the standard minimum wage, unlike the federal FLSA which permits a $2.13/hr cash wage for tipped workers.
State statute: NRS § 608.018 — https://www.leg.state.nv.us/nrs/nrs-608.html Nevada Administrative Code: NAC § 608.123–608.125 — https://www.leg.state.nv.us/nac/nac-608.html Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime
How Overtime Pay Is Calculated in Nevada
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). The employer may designate any day and time as the start of the workweek. Each workweek stands alone — an employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless.
Source: 29 C.F.R. § 778.104–778.105
What Is a “Workday” Under Nevada Law?
Under NRS § 608.0126, a workday in Nevada is defined as a period of 24 consecutive hours — not a calendar day. A new workday begins only after the prior 24-hour period expires. This definition matters when employees work shifts that span midnight.
The Nevada Labor Commissioner has issued Advisory Opinion AO-2025-07 (January 2025) providing supplemental guidance on how workdays are counted when an employee’s shift overlaps two calendar days. Under that opinion, only hours within the relevant 24-hour period count toward daily overtime for that workday.
Source: NRS § 608.0126; Nevada Labor Commissioner Advisory Opinion AO-2025-07 — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/AO-2025-07%20Interpretation%20of%20Workday.pdf
Nevada’s Two-Tier Daily Overtime System
Nevada’s daily overtime rule operates based on an employee’s hourly rate of pay in relation to the state minimum wage:
| Nevada Daily vs. Weekly Overtime Rules | ||
|---|---|---|
| Employee's hourly rate | Daily overtime | Weekly overtime |
| Less than $18.00/hr | Yes — after 8 hours in a 24-hour workday | Yes — after 40 hours in a workweek |
| $18.00/hr or more | No | Yes — after 40 hours in a workweek |
Why $18.00/hr? Nevada law sets the daily overtime threshold at 1.5 times the state minimum wage. With a $12.00/hr minimum wage (effective July 1, 2024), that threshold is $12.00 × 1.5 = $18.00/hr.
Source: NRS § 608.018(1)–(2); Nevada Office of the Labor Commissioner, 2024 Annual Bulletin — Daily Overtime — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/2024%20Annual%20Bulletin%20-%20Daily%20Overtime%2004.01.2024.pdf
The 4/10 Schedule Exception
Under NRS § 608.018(1)(b), the 8-hour daily overtime threshold does not apply when:
- An employee and employer mutually agree (not a unilateral employer mandate)
- The employee regularly works 10 hours per day for 4 calendar days within a scheduled workweek
If the employer alters a pre-arranged 4/10 schedule without the employee’s agreement, the regular daily overtime rules may apply to the extra hours. Whether the employer had “control” over the schedule change is central to the analysis.
Source: NRS § 608.018(1)(b); Nevada Labor Commissioner Advisory Opinion AO-2025-01 — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/AO-2025-01%20Daily%20Overtime%20for%204-10%20Employee.pdf
What Counts as the “Regular Rate of Pay”
The regular rate includes all remuneration for employment (29 C.F.R. § 778.108), including:
- Base hourly rate
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does not include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
For salaried, piece-rate, or commission employees, the regular rate is calculated by dividing total compensation paid in the week by the total hours worked. (NAC § 608.125)
Calculation Examples
Example 1 — Weekly overtime only (employee earning $18.00/hr or more):
An employee earns $20.00/hour and works 46 hours in one workweek:
- Regular pay: 40 hours × $20.00 = $800.00
- Overtime pay: 6 hours × ($20.00 × 1.5) = 6 × $30.00 = $180.00
- Total weekly gross pay: $980.00
Example 2 — Daily overtime (employee earning less than $18.00/hr):
An employee earns $14.00/hour (below the $18.00 daily OT threshold) and works a 10-hour shift:
- Regular pay: 8 hours × $14.00 = $112.00
- Daily overtime pay: 2 hours × ($14.00 × 1.5) = 2 × $21.00 = $42.00
- Total daily gross pay: $154.00
Example 3 — Both daily and weekly overtime (employee earning less than $18.00/hr):
An employee earns $14.00/hour and works Monday–Friday, 9 hours each day (45 total hours):
- Daily overtime trigger: 1 hour of daily OT per day × 5 days = 5 daily OT hours at $21.00 = $105.00
- Weekly overtime: 45 hours total. Under Nevada law, the employer applies whichever overtime calculation is more favorable to the employee. In this case, daily overtime (5 hours) already covers the 5 excess weekly hours. No additional weekly overtime is separately owed on top of daily overtime already paid.
- Practical note: Nevada’s Labor Commissioner advises that when in doubt, the overtime calculation more advantageous to the employee should be applied.
Example 4 — Minimum wage employee, daily overtime:
An employee earns Nevada’s minimum wage of $12.00/hour (below $18.00 threshold) and works an 11-hour shift:
- Regular pay: 8 hours × $12.00 = $96.00
- Daily overtime pay: 3 hours × ($12.00 × 1.5) = 3 × $18.00 = $54.00
- Total daily gross pay: $150.00
Sources: NRS § 608.018; NAC § 608.123–608.125; 29 C.F.R. § 778.108–778.122
For the current Nevada minimum wage used in these examples, see the Nevada Minimum Wage page.
Who Is Exempt from Overtime in Nevada?
Not all employees in Nevada are entitled to overtime pay. Certain employees are classified as “exempt” under federal and/or state law.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet all three criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Nevada Overtime Exemptions (EAP Categories) | |
|---|---|
| Exemption | Key duty requirement |
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in a field of science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Nevada’s Definition of “Professional” (NRS § 608.0116)
Nevada provides its own definition of “professional” for overtime exemption purposes. Under NRS § 608.0116, a professional is:
- An employee licensed or certified by the State of Nevada and engaged in the practice of law or any profession regulated by NRS Chapters 623 to 645, 645G, and 656A (covering architects, engineers, contractors, healthcare providers, therapists, and many other licensed fields).
- A creative professional as described in 29 C.F.R. § 541.302, who is not an employee of a contractor as defined in NRS § 624.020.
The Nevada Labor Commissioner refers to 29 C.F.R. §§ 541.1 and 541.2 (federal standards for executive and administrative employees) when determining exemption status under NRS § 608.018.
Source: NRS § 608.0116; NAC § 608.125(3) — https://www.leg.state.nv.us/nrs/nrs-608.html
Nevada-Specific Overtime Exemptions Under NRS § 608.018(3)
Beyond the standard FLSA white-collar exemptions, Nevada’s overtime statute specifically exempts the following categories from both daily and weekly overtime:
| Nevada Overtime Exceptions — NRS § 608.018(3) | |
|---|---|
| Category | Statute |
| Employees not covered by Nevada's minimum wage provisions | NRS § 608.018(3)(a) |
| Retail/service employees earning > 1.5× minimum wage whose compensation is more than 50% commissions (representative period not less than 1 month) | NRS § 608.018(3)(c) |
| Bona fide executive, administrative, or professional employees | NRS § 608.018(3)(d) |
| Employees covered by collective bargaining agreements that provide otherwise for overtime | NRS § 608.018(3)(e) |
| Drivers, drivers' helpers, loaders, and mechanics for motor carriers subject to the Motor Carrier Act | NRS § 608.018(3)(f) |
| Railroad employees | NRS § 608.018(3)(g) |
| Air carrier employees | NRS § 608.018(3)(h) |
| Local delivery drivers or helpers paid on a trip-rate or delivery payment plan | NRS § 608.018(3)(i) |
| Taxicab and limousine drivers | NRS § 608.018(3)(j) |
| Agricultural employees | NRS § 608.018(3)(k) |
| Employees of businesses with gross revenue under a threshold not covered by FLSA | NRS § 608.018(3)(l) |
| Salespersons or mechanics primarily selling or servicing automobiles, trucks, or farm equipment | NRS § 608.018(3)(m) |
Important: Under Nevada law, simply paying an employee a salary does not automatically exempt that employee from overtime. The employee must meet both the salary requirements and the applicable duties test.
Source: NRS § 608.018(3) — https://www.leg.state.nv.us/nrs/nrs-608.html
Important Note on Collective Bargaining Agreements
The Nevada Supreme Court clarified in Martel v. HG Staffing, LLC, 515 P.3d 318 (Nev. 2022) that where an active collective bargaining agreement (CBA) addresses overtime in a manner different from NRS § 608.018, the CBA terms govern and employees are exempt from NRS § 608.018’s requirements. This exemption does not require the CBA to be in writing or unexpired — mutual assent is sufficient.
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under Nevada state law or employer policy (if that overtime is not also required by the FLSA)
What Is Deductible
The deduction covers the premium portion of overtime pay — the amount that exceeds the regular rate of pay:
| Overtime Deduction Example (Federal — Nevada Context) | ||
|---|---|---|
| Overtime type | What is deductible | Example ($18.00/hr regular rate) |
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $9.00/hr per OT hour ($27.00 − $18.00) |
IRS shortcut for time-and-a-half workers: Divide total overtime pay by 3 to get the deductible qualified overtime compensation. (Source: IRS Notice 2025-69)
| Deduction Limits (Federal Overtime Deduction 2025–2028) | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation (IRS draft W-2 indicates Box 12, Code TT — subject to finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including payroll records or pay stubs showing overtime hours and rates.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT apply to state income taxes
- Does NOT change how much overtime pay an employee receives — it reduces taxable income when filing
- Does NOT apply to overtime paid solely under Nevada law or employer policy that exceeds FLSA requirements
Sources: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040) Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Nevada Income Tax and the Overtime Deduction
Nevada does not impose a state income tax on individuals. This is prohibited by the Nevada Constitution, Article 10, Section 1.
Employees in Nevada who qualify for the federal overtime tax deduction enjoy an additional benefit: their overtime pay is already free from state income tax simply because Nevada has no state income tax. The federal deduction reduces federal taxable income, and there is no Nevada state income tax to apply to overtime or any other wages.
Employers in Nevada do not withhold state income tax from wages, and Nevada employees do not file a state income tax return based on wages.
Source: Nevada Department of Taxation — https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/ Cross-reference: For full details on Nevada’s tax-free status, see the Nevada Income Tax page.
Can an Employer Require Overtime in Nevada?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.
Nevada does not have additional mandatory overtime restrictions beyond the FLSA for most private-sector workers. Employers in Nevada may require overtime, and at-will employees who refuse may face disciplinary action.
Healthcare Workers
Nevada has enacted specific mandatory overtime restrictions for certain healthcare workers. Under Nevada law, mandatory overtime is restricted for registered nurses and certain licensed practical nurses employed at medical facilities (NRS Chapter 449). Mandatory overtime requirements in healthcare are governed by facility-specific policies and applicable collective bargaining agreements.
For workers in industries where safety is a concern, additional limits may also arise through federal regulations (e.g., Department of Transportation hours-of-service rules for commercial vehicle operators) or through specific Nevada occupational safety regulations under OSHA.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Nevada:
- All overtime hours must be compensated at the applicable overtime rate
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3))
- Disability accommodation requests under the ADA may limit overtime requirements
- Child labor laws restrict hours for employees under 18
Source: 29 U.S.C. § 207; NRS § 608.018
Industry-Specific Overtime Rules in Nevada
Agriculture
Under the FLSA, agricultural workers are generally exempt from federal overtime requirements. Nevada’s overtime statute (NRS § 608.018(3)(k)) also exempts agricultural employees from both daily and weekly overtime. This means farm workers in Nevada typically do not receive overtime pay under either federal or state law.
Source: 29 U.S.C. § 213(b)(12); NRS § 608.018(3)(k)
Retail and Commission Employees
Under NRS § 608.018(3)(c), employees in a retail or service business are exempt from Nevada’s overtime requirements if:
- Their regular rate exceeds 1.5 times the minimum wage ($18.00/hr as of 2026), AND
- More than half their compensation for a representative period comes from commissions on goods or services
- The representative period is not less than one month (to the extent allowed under federal law)
This mirrors — and incorporates — the FLSA’s retail commission exemption under 29 U.S.C. § 207(i).
Source: NRS § 608.018(3)(c); 29 U.S.C. § 207(i)
Transportation (Motor Carrier Exemption)
Nevada’s overtime statute expressly exempts “drivers, drivers’ helpers, loaders and mechanics for motor carriers subject to the Motor Carrier Act of 1935, as amended” (NRS § 608.018(3)(f)). This aligns with the federal Motor Carrier Act exemption under 29 U.S.C. § 213(b)(1), which excludes employees whose duties affect the safe operation of motor vehicles in interstate commerce from FLSA overtime.
Source: NRS § 608.018(3)(f); 49 U.S.C. § 31502
Healthcare (8-and-80 Alternative)
Under the FLSA (29 U.S.C. § 207(j)), hospitals and residential care establishments may use a 14-day work period instead of the standard 7-day workweek. Under this arrangement, overtime is due after 8 hours per day or 80 hours in the 14-day period, whichever yields more overtime pay.
To use this alternative, a prior agreement or understanding must exist between the employer and employee before work is performed.
Source: 29 U.S.C. § 207(j)
Compensatory Time (“Comp Time”) Rules
Private-sector employers in Nevada cannot substitute compensatory time off for overtime pay. Nevada Administrative Code § 608.125(1) explicitly states: “An employer shall not substitute compensatory time in place of a wage payment for overtime that was worked by an employee.”
An employee who works overtime in the private sector must be compensated at 1.5 times the regular rate in wages, not in time off.
Public-sector employers (state and local government) may offer compensatory time off instead of overtime pay under 29 U.S.C. § 207(o), provided:
- The comp time accrues at 1.5 hours for each overtime hour worked
- A prior agreement exists between the employer and employee (or union)
- The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
- Employees must be permitted to use accrued comp time within a reasonable period
Nevada state government employees may also be subject to the variable workday schedule provisions under Nevada’s HR policies, which govern how overtime is calculated for employees with approved schedule variations.
Source: NAC § 608.125(1); 29 U.S.C. § 207(o); https://www.leg.state.nv.us/nac/nac-608.html
Home Care Workers
NRS § 608.018(4) contains a specific provision: any regulation issued by the Director of the Nevada Department of Health and Human Services concerning overtime for home care employees (pursuant to NRS § 608.670) prevails over the general overtime provisions of NRS § 608.018. This means overtime rules for home care workers may differ from standard private-sector rules if specific DHHS regulations apply.
Source: NRS § 608.018(4)
How to File an Overtime Wage Complaint in Nevada
Employees in Nevada who believe they have not received proper overtime pay have three options:
Option 1: Nevada Office of the Labor Commissioner
| Nevada Wage Claim — Filing Details | |
|---|---|
| Details | |
| Agency | Nevada Office of the Labor Commissioner |
| Online filing | https://labor.nv.gov/About/Forms/FORMS_FOR_EMPLOYEES/ |
| Carson City office | 1818 E. College Parkway, Suite 102, Carson City, NV 89706 — (775) 684-1890 |
| Las Vegas office | 3340 W. Sahara Avenue, Las Vegas, NV 89102 — (702) 486-2650 |
| Toll-free | 1-800-992-0900 |
| mail1@labor.nv.gov | |
| Deadline | 2 years from the violation date (NRS § 608.260) |
Claims may be filed online, in person, or by mail. The Labor Commissioner’s office will investigate, contact the employer, and attempt to reach a settlement. If no settlement is reached, a formal determination is issued. Final orders that go unpaid are forwarded to the State Controller’s Office for collection.
Option 2: U.S. Department of Labor — Wage and Hour Division
| Federal Wage & Hour Division (FLSA) — Contact Details | |
|---|---|
| Details | |
| Online | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Employees may file a lawsuit in state or federal court under 29 U.S.C. § 216(b) and/or NRS § 608.135. Nevada allows civil actions for failure to pay wages, and courts may assess reasonable attorney’s fees under NRS § 608.140.
Remedies may include:
- Back wages owed
- Liquidated damages (an additional amount equal to the unpaid wages, under federal FLSA)
- Reasonable attorney’s fees and court costs (NRS § 608.140)
Note: Under NRS § 608.135, the Nevada Labor Commissioner is prohibited from taking jurisdiction of a wage claim while a civil action on the same claim is pending in court.
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for:
- Filing an overtime wage complaint
- Participating in an investigation
- Testifying in proceedings related to overtime violations
Source: https://labor.nv.gov/About/Forms/FORMS_FOR_EMPLOYEES/; NRS § 608.135; NRS § 608.140; 29 U.S.C. § 216(b); 29 U.S.C. § 215(a)(3)
Penalties for Overtime Violations in Nevada
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually by DOL) |
| Criminal prosecution | Willful: fines up to $10,000; second offense: up to 6 months imprisonment |
Source: 29 U.S.C. § 216
Nevada Penalties
Under Nevada law, employers who willfully fail or refuse to pay wages due are subject to criminal penalties under NRS § 608.190. Additionally:
- Attorney’s fees: Under NRS § 608.140, a court shall assess reasonable attorney’s fees against the employer in any action for recovery of wages where the employee prevails, unless the employer had reasonable grounds to believe no obligation existed.
- Waiting time penalties: Nevada imposes penalties for failure to timely pay final wages to departing employees (NRS § 608.040), though such penalty claims cannot be used to recover wages that are themselves already time-barred (per Martel v. HG Staffing, 515 P.3d 318 (Nev. 2022)).
- Administrative enforcement: After a Final Order from the Labor Commissioner, unpaid amounts are forwarded to the Nevada State Controller’s Office for collection.
Source: NRS § 608.140; NRS § 608.190; NRS § 608.195; https://www.leg.state.nv.us/nrs/nrs-608.html
Nevada Overtime Law Updates (2025–2026)
Federal Changes Affecting Nevada
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created a new federal income tax deduction for qualified overtime compensation for tax years 2025–2028 (IRC § 225). Nevada workers benefit fully since there is no state income tax to apply.
- November 15, 2024: DOL salary threshold rule (raising the exempt salary threshold to $1,128/week) was vacated nationwide by the U.S. District Court for the Eastern District of Texas in Texas v. U.S. Department of Labor (No. 4:24-cv-00499). The exempt salary threshold remains $684/week ($35,568/year).
- July 1, 2024: Nevada’s minimum wage reached its final legislatively-scheduled rate of $12.00/hour — single tier, applicable to all employees regardless of health benefit status. This also permanently set the daily overtime eligibility threshold at $18.00/hour (1.5 × $12.00), with no further statutory increases scheduled.
Nevada-Specific Changes
- November 2022: Nevada voters approved Ballot Question 2, which amended the Nevada Constitution to eliminate the two-tier minimum wage system effective July 1, 2024. Prior to July 1, 2024, Nevada had separate minimum wage rates depending on whether an employer offered qualifying health benefits ($10.25 and $11.25 for the final year). That system has been replaced by a single $12.00/hour rate.
- January 2025: The Nevada Labor Commissioner issued Advisory Opinion AO-2025-01 regarding daily overtime calculations for employees on 4/10 schedules, clarifying how daily overtime applies when a regular schedule is altered.
- January 2025: The Nevada Labor Commissioner issued Advisory Opinion AO-2025-07 providing supplemental guidance on the definition of “workday” under NRS § 608.0126, clarifying how 24-hour workday periods are counted for employees whose shifts cross midnight.
Source: Nevada Office of the Labor Commissioner — https://labor.nv.gov; Nevada Legislature — https://www.leg.state.nv.us
Last reviewed: March 1, 2026 Next scheduled review: June 1, 2026
Frequently Asked Questions About Overtime in Nevada
Does Nevada have its own overtime law?
Yes. Nevada has its own overtime law under NRS § 608.018, which supplements the federal FLSA. Nevada’s most distinctive provision is daily overtime: employees earning less than $18.00/hour (1.5× the $12.00 minimum wage) are entitled to overtime pay after 8 hours in a 24-hour workday, in addition to the standard 40-hour weekly threshold.
What is the overtime rate in Nevada in 2026?
The overtime rate in Nevada is 1.5 times the employee’s regular rate of pay. Based on Nevada’s minimum wage of $12.00/hour, the minimum overtime rate is $18.00/hour. There is no double-time requirement under Nevada law.
Does Nevada require daily overtime?
Yes, but only for certain employees. Nevada requires overtime after 8 hours in a 24-hour workday for employees earning less than $18.00/hour. Employees earning $18.00/hour or more are subject only to the standard 40-hour weekly threshold. An exception exists for employees who mutually agree with their employer to a 4-day, 10-hour schedule under NRS § 608.018(1)(b).
What is the daily overtime threshold in Nevada for 2026?
The daily overtime threshold is $18.00/hour — equal to 1.5 times the Nevada minimum wage of $12.00/hour. Employees earning below $18.00/hour are entitled to overtime for hours worked beyond 8 in a workday. This threshold is tied directly to the minimum wage and would change if the legislature raises the minimum wage.
Is mandatory overtime legal in Nevada?
Under federal law, employers can generally require adult employees to work overtime. Nevada does not have additional state-level restrictions on mandatory overtime for most private-sector workers. At-will employees who refuse overtime may face disciplinary action. However, all overtime hours must be compensated at the applicable overtime rate, and employers cannot retaliate against employees who file overtime complaints.
Am I exempt from overtime in Nevada?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis and perform executive, administrative, or professional duties. Nevada also has its own exemptions under NRS § 608.018(3), including for agricultural workers, taxicab/limousine drivers, motor carrier employees, and certain commission-based retail employees.
Can salaried employees get overtime in Nevada?
Yes. Being paid a salary does not automatically make an employee exempt from overtime in Nevada. The Nevada Office of the Labor Commissioner explicitly states that salaried employees who do not meet the applicable exemption requirements are entitled to overtime pay. Under NAC § 608.125(2), for salaried employees, the regular rate is calculated by dividing total weekly compensation by hours worked that week.
Is overtime taxed in Nevada?
Overtime pay is subject to federal income taxes. However, under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may deduct up to $12,500 ($25,000 if married filing jointly) of the premium portion of overtime from federal taxable income. Nevada has no state income tax, so overtime pay is not subject to any state income tax for Nevada residents.
How do I calculate the federal overtime tax deduction?
For time-and-a-half pay, the deductible amount is one-third of total overtime pay. For example, if you earned $6,000 in total overtime pay at time-and-a-half, the qualified overtime compensation is $2,000. The IRS confirms this calculation method in Notice 2025-69. This deduction is claimed on Schedule 1-A of Form 1040.
How do I file an overtime complaint in Nevada?
File a wage claim with the Nevada Office of the Labor Commissioner online at https://labor.nv.gov/About/Forms/FORMS_FOR_EMPLOYEES/ or contact the Las Vegas office at (702) 486-2650 or the Carson City office at (775) 684-1890. Alternatively, file with the U.S. DOL Wage and Hour Division at 1-866-487-9243. The Nevada statute of limitations for overtime claims is 2 years (NRS § 608.260).
Can my employer give comp time instead of overtime pay in Nevada?
No — for private-sector employees. Nevada Administrative Code § 608.125(1) expressly prohibits private-sector employers from substituting compensatory time for overtime wages. Public-sector employers may offer comp time at 1.5 hours per overtime hour under federal law, subject to caps of 240 hours (or 480 hours for public safety/emergency employees).
Does working on weekends or holidays count as overtime in Nevada?
No. Under both the FLSA and Nevada law, working on weekends or holidays does not automatically constitute overtime. Overtime depends on total hours worked in the workweek (or, for eligible employees, in the 24-hour workday), regardless of which days those hours occurred.
What is the 4/10 schedule exception in Nevada?
Under NRS § 608.018(1)(b), employees who mutually agree with their employer to work 4 days × 10 hours per day within a scheduled workweek are not entitled to daily overtime for the 9th and 10th hours of each day. If the employer unilaterally alters the schedule, daily overtime may be triggered for hours beyond 8. A 4/10 schedule cannot be imposed by the employer alone — mutual agreement is required.
What happens if my employer doesn’t pay overtime in Nevada?
Employees may recover unpaid overtime wages, liquidated damages equal to the unpaid amount (under FLSA), and reasonable attorney’s fees (NRS § 608.140). The Nevada statute of limitations is 2 years under NRS § 608.260; the FLSA deadline is 2 years (3 years for willful violations).
What is the statute of limitations for overtime claims in Nevada?
Under Nevada law: 2 years from the date of the violation (NRS § 608.260). Under the FLSA: 2 years (3 years if the violation is willful). The longer applicable deadline governs depending on whether the claim is brought under state or federal law.
Can my employer fire me for refusing overtime in Nevada?
In most cases, yes. Nevada is an at-will employment state, and employers may discipline or terminate employees who refuse overtime, unless a written contract, collective bargaining agreement, or specific Nevada law provides otherwise. However, employers cannot retaliate against employees who file overtime wage complaints under 29 U.S.C. § 215(a)(3).
Does Nevada require overtime for agricultural workers?
No. Both the FLSA and Nevada law (NRS § 608.018(3)(k)) exempt agricultural employees from overtime requirements. This is in contrast to states like California and Washington, which have phased in overtime protections for agricultural workers.
Are casino and hospitality workers entitled to overtime in Nevada?
Yes, if they are nonexempt employees covered by the FLSA. Standard casino, hotel, and hospitality workers who earn less than $18.00/hour are entitled to both daily overtime (after 8 hours) and weekly overtime (after 40 hours). Many gaming and hospitality workers are covered by collective bargaining agreements (CBAs) — if the CBA addresses overtime differently than NRS § 608.018, the CBA terms may govern per NRS § 608.018(3)(e).
Sources and Verification
Primary Sources
- Nevada Revised Statutes § 608.018 — Compensation for overtime (current text) — https://www.leg.state.nv.us/nrs/nrs-608.html
- Nevada Revised Statutes § 608.0116 — “Professional” defined — https://www.leg.state.nv.us/nrs/nrs-608.html
- Nevada Revised Statutes § 608.0126 — “Workday” defined — https://www.leg.state.nv.us/nrs/nrs-608.html
- Nevada Revised Statutes § 608.140 — Attorney’s fees in wage actions — https://www.leg.state.nv.us/nrs/nrs-608.html
- Nevada Revised Statutes § 608.260 — Statute of limitations — https://www.leg.state.nv.us/nrs/nrs-608.html
- Nevada Administrative Code § 608.123–608.125 — Overtime calculation requirements — https://www.leg.state.nv.us/nac/nac-608.html
- Nevada Office of the Labor Commissioner — https://labor.nv.gov
- Nevada Office of the Labor Commissioner, 2025 Annual Minimum Wage Bulletin (effective July 1, 2025) — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/25.06.23%20-%202025%20Minimum%20Wage%20Bulletin(1).pdf
- Nevada Office of the Labor Commissioner, 2025 Annual Daily Overtime Bulletin — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/25.06.23%20Annual%20Bulletin%20-%20Daily%20Overtime.pdf
- Nevada Labor Commissioner Advisory Opinion AO-2025-01 (4/10 Daily Overtime) — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/AO-2025-01%20Daily%20Overtime%20for%204-10%20Employee.pdf
- Nevada Labor Commissioner Advisory Opinion AO-2025-07 (Workday Interpretation) — https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/AO-2025-07%20Interpretation%20of%20Workday.pdf
- Nevada Constitution, Article 15, Section 16 (Minimum wage) — https://www.leg.state.nv.us/Constitution/Nevada/Art15.html
- Nevada Department of Taxation — Income Tax in Nevada — https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/
- U.S. Department of Labor, Wage and Hour Division — Overtime — https://www.dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. § 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- 29 C.F.R. § 778.104–778.122 (Regular Rate of Pay)
- Internal Revenue Service — Qualified Overtime Compensation Deduction FAQs — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- IRC § 225; P.L. 119-21, § 70202