Skip to content
The Mandate Monitor

Nevada Employee Savings Trust (NEST): what employers must do

In effectChecked November 7, 2026Run by Board of Trustees of the Nevada Employee Savings Trust (Nevada State Treasurer’s Office)

Short answer

Nevada requires private employers with 6 or more employees that have been in business at least 3 years, and that don’t offer a qualified retirement plan, to offer NEST. NEST is a state-run Roth individual retirement account (IRA) program funded only by employee payroll deductions. The first registration deadline was September 1, 2025. Each year NEST runs an 'annual wave' that notifies newly eligible employers (the 2026 wave closed June 30, 2026). Employers that already offer a plan still have to certify an exemption.

Next date: January 1, 2027: Eligible savers’ contribution rates rise automatically by 1% of pay, up to the 10% maximum. Employers apply the new rates in payroll.

Does your payroll handle Nevada Employee Savings Trust (NEST)? See the free state route and the 5 payroll systems with help docs that cover it.

Nevada Employee Savings Trust (NEST) deadlines

  1. · Retirement mandate

    Eligible savers’ contribution rates rise automatically by 1% of pay, up to the 10% maximum

    Employers apply the new rates in payroll.

Dates already passed (5)
  • : 2026 annual wave deadline for employers newly eligible because they reached 6 or more employees or 3 years in business. NEST notified these employers starting in May 2026.
  • : Deadline to register or certify an exemption for all employers eligible at launch (6 or more employees, 3 or more years in business).
  • : NEST launched; covered employees could start contributing through payroll.
  • : NEST opened employer registration and began emailing about 14,000 eligible employers.
  • : Governor approved SB 305 (Statutes of Nevada 2023, chapter 461), creating NEST. Contributions had to be possible starting July 1, 2025.

What employers have to do

  1. Watch for NEST’s email or letter with your Access Code and deadline. If you think you qualify and haven’t heard from NEST, request a code online.
  2. By your deadline, register on the NEST employer portal with your Employer Identification Number (EIN) and Access Code, or certify an exemption if you offer a qualified plan.
  3. Upload your list of eligible employees. NEST contacts them directly, and they have 30 days to opt out or change their rate.
  4. After the 30 days, set up the payroll deduction and send contributions each pay period, no later than 10 business days after the pay date (NRS 353D.310(6)).
  5. Keep the roster current: add new hires (NEST says within 120 days of hire), mark employees who leave as terminated, and apply any rate changes employees make.
  6. Pass along the program materials and disclosures the Board provides to covered employees (NRS 353D.310(11)).

Handling Nevada Employee Savings Trust (NEST) in payroll

The free route: register directly with the state

You can register and report on your own through Board of Trustees of the Nevada Employee Savings Trust (Nevada State Treasurer’s Office). You’ll still need your payroll to send the employee contributions each pay period.

Payroll systems with a help document covering Nevada Employee Savings Trust (NEST)

SystemWhat the documentation saysLink
ADP RUNThe NEST help center lists a 360-degree integration for ADP Run that runs through Payroll Integrations, a third party that charges employers a monthly fee. Read the program’s help doc, Nov 7, 2026See plans for ADP RUN
GustoGusto’s auto-IRA help article lists NEST among the state programs that integrate with Gusto through Vestwell, which adds a "Vestwell State IRA" deduction to payroll. Read their help doc, Nov 8, 2026See plans for Gusto
Paychex FlexThe NEST help center describes a 360-degree integration with Paychex Flex (Select and Pro) that receives contributions from payroll and sends employees’ savings-rate changes back. Read the program’s help doc, Nov 7, 2026See plans for Paychex Flex
QuickBooks PayrollThe NEST help center describes a 360-degree integration with QuickBooks Online Payroll (a QuickBooks Online plus Payroll subscription) that receives contributions from payroll and sends employees’ savings-rate changes back. That help center lists QuickBooks Online Payroll as supported and doesn’t mention Workforce plans. Read the program’s help doc, Nov 7, 2026See plans for QuickBooks Payroll
Square PayrollThe NEST help center lists a 360-degree integration with Square Payroll; employers request it by emailing their Square Payroll representative. Read the program’s help doc, Nov 7, 2026See plans for Square Payroll

Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.

How Nevada Employee Savings Trust (NEST) works

Default 5% of gross pay, deducted after tax into a Roth individual retirement account (IRA). By default the rate rises 1 percentage point each January for savers enrolled at least six months, up to 10%. Savers can decline an increase or change their rate at any time, from 1% to 100% of pay within IRS limits. The next scheduled increase is January 1, 2027.

No cost to employers to offer NEST. Employers may not make matching contributions because the program doesn’t allow them. Employers are not fiduciaries and are not liable for employees’ choices or the program’s investments (NRS 353D.320).

Questions employers ask

Who has to follow Nevada Employee Savings Trust (NEST)?

Private employers that employ more than five people (6 or more W-2 employees, family members included) in Nevada and have been in business at least 36 months. Employers that maintained a 401(a)/401(k), 403(a), 403(b), Simplified Employee Pension (SEP) or SIMPLE individual retirement account (IRA) plan at any time in the current or 3 preceding calendar years are not covered. Covered employees are 18 or older, employed at least 120 days, with wages allocable to Nevada. Government employers are excluded, as are employees covered by the Railway Labor Act or by Taft-Hartley multiemployer pension contributions.

How do employers get an exemption from Nevada Employee Savings Trust (NEST)?

If you offer a 401(k) or other 401(a), 403(a), 403(b), Simplified Employee Pension (SEP) or SIMPLE individual retirement account (IRA) plan to any of your employees, certify your exemption on the NEST employer portal (nest.vestwell.com/register/employer) using your Employer Identification Number (EIN) and the Access Code from NEST’s notice. Offering a plan to only some employees still exempts you. If you’ve lost the code you can request it online; NEST says it can take up to 45 days to arrive. Employers under the employee threshold can also tell NEST they’re exempt through the same flow.

What happens if an employer doesn’t comply?

None in statute. NRS chapter 353D sets no fine for failing to register. NEST says it monitors employers for compliance; it sent past-due and 'out of compliance' notices to unregistered employers in 2025 and 2026. NEST also says that failing to remit withheld contributions on time violates Nevada law, including wage-and-hour requirements, and the state may take enforcement action.

Everything employers in Nevada must do ·Retirement mandates in every state

Sources

  1. NRS ch. 353D (enacted by SB 305, 2023)
  2. Employers: Program details (eligibility, current deadline, responsibilities), Nevada Employee Savings Trust (NEST) (read Nov 7, 2026)
  3. Employers overview (no cost, no fiduciary role, no matching), Nevada Employee Savings Trust (NEST) (read Nov 7, 2026)
  4. Contributions: default rate and annual increase, Nevada Employee Savings Trust (NEST) (read Nov 7, 2026)
  5. SB 305 (2023) bill overview and history, Nevada Legislature (NELIS) (read Nov 8, 2026)
  6. Nevada NEST Program: How the program works for employers, Nevada State Treasurer (read Nov 7, 2026)
  7. NEST FAQ sheet (updated 04/18/2025), Nevada State Treasurer (read Nov 7, 2026)
  8. NEST Board meeting materials, January 21, 2026 (launch dates, September 1, 2025 deadline, outreach), Nevada State Treasurer (read Nov 7, 2026)
  9. NEST Board meeting materials, April 15, 2026 (2026 annual wave plan, out-of-compliance notices), Nevada State Treasurer (read Nov 7, 2026)
  10. NEST Board meeting materials, October 21, 2026 (2026 annual wave results, January 1, 2027 auto-escalation), Nevada State Treasurer (read Nov 7, 2026)
  11. Help Center: Certify your business exemption from the program, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  12. Help Center: I already offer a 401(k) to some employees but not all, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  13. Help Center: Can my company join the program before its required date? (Access Code requests, 45 days), Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  14. Help Center: When do I need to enroll new employees?, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  15. Help Center: Do family members who work for my business count as employees?, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  16. Help Center: Is there a penalty for late or omitted payroll deductions?, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)
  17. Help Center: What if a business doesn’t register for the program as required by law?, Nevada Employee Savings Trust (NEST) (read Nov 8, 2026)