Nevada masons license under C-18 Masonry, and Nevada makes industrial insurance, its statutory name for workers comp, mandatory from the first hire. On policies starting January 1, 2027 through December 31, 2027, a mason's pay is rated only up to $102,452.16, the per-employee limit recalculated each January.
Three rules meet a Nevada masonry company early. Coverage is required for an employer with one or more employees. The NSCB won't issue, maintain, activate or renew a C-18 Masonry license until it has proof of industrial insurance or an exemption affidavit. And when you act as principal contractor, the law deems the subs and independent contractors on your job, and their crews, to be your employees.
| Rule | What It Means for a Mason | Source |
|---|---|---|
| Employees | Industrial insurance once the company has one or more employees, tenders included. | Division of Industrial Relations employer guide |
| License | Proof of coverage or an exemption affidavit at issue, renewal and reactivation. | Nevada Revised Statutes 624.256 |
| Subs | A block or veneer sub's crew working under you is deemed yours, and the independent enterprise exception doesn't help a licensed principal contractor. | Nevada Revised Statutes, chapters 616A and 616B |
| Payroll limit | $98,433.60 per employee for policies from October 1, 2026 to December 31, 2026; $102,452.16 from January 1, 2027. | Nevada Division of Insurance |
| Officers and managers | Paid ones are reported between $6,000 and $36,000 a year, outside the limit; unpaid ones may reject in writing to the company and the insurer. | Nevada Revised Statutes, chapter 616B |
| Sole proprietors and partners | May elect into industrial insurance. | Nevada Revised Statutes, chapter 616B |
An owner who is also a paid officer or manager can opt out by notifying the insurer, with no ownership threshold attached. Talk any owner choice through with the carrier, and see Nevada workers comp for contractors and restaurants for the statewide rules.
Masonry payroll in Nevada falls under NCCI's classification system. Division of Insurance loss cost files list the code numbers with no descriptions beside them, and this site keeps Nevada codes off its pages. The carrier sorts your crews by the work, whether structural block, brick or stone veneer, or garden and yard walls. Your C-18 Masonry license is a contracting category, not a workers comp classification, and a side-by-side of the three systems sits under workers comp classification codes. We don't assign or confirm codes.
Illustrative scenario
Illustrative only. A C-18 Masonry company in Reno has a foreman and two journey masons paid above the per-employee limit, and four tenders paid below the old $36,000 ceiling. Its expiring policy started before October 1, 2026, when each mason counted only to that ceiling. At renewal on January 1, 2027, each of the three counts up to $102,452.16, while the tenders' counted pay stays where it was. Loss costs per dollar came down in the law-only filing, so the net change turns on this crew's mix of high and low earners. The same crew on an Arizona job would be rated under that state's own payroll rules.
How Arizona treats masonry subs is set out on Arizona masonry workers comp insurance.
Using the Wrong Period's Payroll Limit
The limit follows the policy's start date. A masonry policy that began between October 1, 2026 and December 31, 2026 uses $98,433.60; one starting January 1, 2027 through December 31, 2027 uses $102,452.16, and the figure moves again each January. Estimating a foreman's payroll with last year's figure, or with the old ceiling, can leave a gap the auditor closes.
Industrial insurance responds to a mason's or tender's injury. A block wall that fails in a windstorm, mortar stains on a client's pavers or a forklift tipping a load onto a parked car generally falls to general liability, commercial auto or equipment coverage. Compare the states on masonry workers compensation. Masons who pour their own footings can see Nevada concrete industrial insurance, and those who build block fences can look at Nevada fence installer workers comp.
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Yes. Industrial insurance is mandatory for an employer with one or more employees, and a tender on payroll counts. The contractors board also checks for proof of coverage, or an exemption affidavit, when a C-18 Masonry license is issued, renewed or reactivated.
Because the new per-employee limit counts far more of a high earner's pay, the October 1, 2026 law-only filing cut advisory loss costs 32.8%. NCCI projected it to leave premium neutral across the state as a whole, which says nothing about any one employer. A masonry shop with several well-paid masons can pay more even at the lower loss costs.
Not on a policy that started on or after October 1, 2026. The old $36,000 ceiling gave way to $98,433.60 for policies starting through December 31, 2026 and $102,452.16 from January 1, 2027. The Nevada industrial insurance payroll limit tool shows the counted figure for each mason.
If you take no pay as an officer, you may opt out with written notice sent to the corporation and to its insurer, and Nevada names no ownership percentage for it. Before sending the notice, go over with the carrier what you would give up if you were hurt on a wall.
No. The license tells the board what you may contract to build. Classification for industrial insurance happens under NCCI's system, based on what your masons and tenders do and the carrier's determination. This site doesn't publish Nevada codes or assign one.
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Reviewed by David Gleason, Principal, on .
Next Level Experience. Insurance Done Right.
Nevada masonry industrial insurance, from the payroll limit to the audit.
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