Nevada workers comp for contractors and restaurants is called industrial insurance. Since October 1, 2026, a private employer's rated payroll stops at a set amount per person ($102,452.16 on policies starting January 1, 2027 through December 31, 2027), and the law makes a licensed principal contractor the employer of its subcontractors and their workers.
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Nevada's statutes call the coverage industrial insurance, in chapters 616A through 616D. NCCI files the advisory loss costs carriers start from, and the Division of Insurance approves them.
| Rule | What It Says | Who It Reaches | Source |
|---|---|---|---|
| Payroll limit, policies from October 1, 2026 to December 31, 2026 | Each employee's payroll counts up to $98,433.60. | Private employers | Division of Insurance |
| Payroll limit, policies from January 1, 2027 | Each employee's payroll counts up to $102,452.16, reset every January. | Private employers | Division of Insurance |
| Principal contractor | Subcontractors, independent contractors and their employees are deemed employees of the principal contractor. | Contractors | Nevada Revised Statutes, chapter 616A |
| Independent enterprise exception | Does not apply to a principal contractor licensed under Nevada's contractor licensing chapter. | Contractors | Nevada Revised Statutes, chapter 616B |
| Officers and LLC managers | An unpaid officer or manager may reject coverage by written notice to the company and the insurer. | Contractors and restaurants | Nevada Revised Statutes, chapter 616B |
| Sole proprietors and working partners | May elect coverage for themselves. | Contractors and restaurants | Nevada Revised Statutes, chapter 616B |
| Tips | Tips of $20 or more a month are reported, and premium is paid on them at the wage rate. | Restaurants | Nevada Revised Statutes, chapter 616B |
| Staff meals | Valued at what they cost the employer. | Restaurants | Nevada Administrative Code, chapter 616B |
Under SB 317, the old $36,000 ceiling on each private employee's payroll gave way, from October 1, 2026, to a limit equal to a full year of the state's maximum average monthly wage, set again each January 1. Government employers keep the $36,000 figure unless they elect the new method. Because far more of a well-paid employee's wages now count, a law-only filing lowered advisory loss costs by 32.8% on the same date.
NCCI expected the change to balance out across the state, but a single business can land on either side: a contractor with many well-paid foremen may pay more, and a crew paid mostly below the old ceiling may pay less. Owner payroll sits outside the limit. Paid officers and LLC managers are reported at an amount between $6,000 and $36,000 a year, and other covered owners at set monthly amounts.
To see what the limit does to your own crew's counted payroll, try the Nevada workers comp payroll limit calculator.
Nevada makes the principal contractor the employer of its subcontractors, independent contractors and their employees for industrial insurance purposes. The usual exception for an independent enterprise doesn't help a principal contractor licensed under the state's contractor licensing chapter, so a licensed GC or trade contractor may not be able to treat a crew as independent. In practice, the payroll of a sub who can't show its own coverage for the dates worked may end up on your audit, which is why certificates matter. A separate guide covers subcontractor certificates at audit.
A licensed sub's sole proprietor or partner working under a principal contractor is reported at a set monthly amount. Ask the carrier how it will treat each sub before the job starts.
Nevada sets no ownership percentage for owner elections. If an officer or LLC manager draws no pay, they may opt out of coverage by putting it in writing to the company and to the insurer. An officer or manager who is paid and owns the company may opt out with notice to the insurer alone. A sole proprietor, including a working partner, may elect to be covered. Each choice changes what benefits are available after an injury, so talk each one through with the carrier first. How a rejection is filed and when it ends are set out in Nevada LLC owner workers comp.
Nevada counts reported tips: an employee whose tips reach $20 or more in a month reports them, premium is charged on them at the wage rate, and furnished staff meals are valued at the employer's cost. California does the opposite with tips, so a group running rooms in both states reports them two ways. The per-employee limit bites hardest for a salaried executive chef or general manager. The workers comp for Nevada restaurants page works through tips, meals and the limit for one dining room.
Nevada payroll is classified under NCCI's system. The state's published loss cost files give code numbers and loss costs but no descriptions, so this site holds back Nevada codes until our own plain-language label for each one is approved. Nothing from California's code list transfers. Classification depends on the work your people actually do and the carrier's determination; if you have a current policy, its codes are the place to start. For the class lists in all three states, see workers comp classification codes. For finding the codes on your policy and challenging one, see Nevada industrial insurance class codes.
Loss costs are advisory. Each carrier typically adds its own expense and profit loading, so two quotes on the same payroll can differ. The Nevada loss cost changes page sets these beside the California and Arizona actions. When you know your payroll and renewal month, get a Nevada workers comp quote.
Nevada industrial insurance counts reported tips and caps each employee's rated payroll, so a Nevada audit has its own records to check.
Workers comp follows Nevada rules statewide, but payroll follows local pay. Each metro page below lists its cities by county with their ZIP codes, shows local trade pay beside the payroll limit, and links the permit offices, projects and restaurant districts that bring work to the area.
Restaurant owners have a full state page: Nevada restaurant industrial insurance. Each trade hub below compares how the trade is handled in Nevada, California and Arizona, and the contractor workers comp by trade page groups them.
Each trade also has its own Nevada page with its NSCB license class, the payroll limit and what an auditor asks for:
Send your trade, state and payroll, and a broker reviews the request. If you would rather talk first, leave a number.
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No. Owner payroll follows its own rules: a paid officer or LLC manager is reported within a band of $6,000 to $36,000 a year, and covered unpaid officers, sole proprietors and partners are reported at set monthly amounts. The per-employee limit applies to everyone else on a private employer's payroll.
Often, yes. For industrial insurance purposes, Nevada deems a principal contractor's subs, independent contractors and the workers of either to be its employees, and a principal contractor licensed in Nevada can't use the independent enterprise exception. If a sub has no coverage of its own for the work, its payroll may be added to your audit. Collect a current certificate before each sub starts.
Yes. A sole proprietor, including a working partner, may elect coverage, and the election is reported at a set monthly amount rather than actual earnings. Talk it through with the carrier, since it decides what benefits are available if you're hurt.
No. Nevada uses NCCI classifications and California uses the WCIRB's separate system, so the numbers and wording don't match. The carrier classifies Nevada payroll by the work each person does.
It typically follows the policy's effective date. A policy starting on or after March 1, 2027 picks up the 8.6% increase in advisory loss costs, while one starting from October 1, 2026 up to that date uses the lower loss costs from the law-only filing. Each carrier's own rates sit on top.
Some carriers offer pay-as-you-go or monthly payroll reporting for Nevada industrial insurance, often through a connected payroll provider. It depends on the carrier, your trade and underwriting, and a final audit still happens.
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Nevada industrial insurance for contractors and restaurants, from the payroll limit to subs.
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