Nevada Employee Savings Trust (NEST): does your business have to register, and by when?

If your business employs more than five people in Nevada, has been in business for at least 36 months, and hasn't kept a tax-favored retirement plan this year or in the three years before, the state requires you to register with the Nevada Employee Savings Trust (NEST).

Every deadline the state has listed has passed; the most recent was June 30, 2026, for newly eligible employers (2026 wave).

Newly eligible businesses get a notice with their deadline. If you already offer a 401(k), you certify an exemption instead.

In forceNevada Employee Savings Trust (also called NEST)

Who has to do this?

Under Nevada's employee savings trust law (NRS chapter 353D)4, a Nevada employer is covered when all of these are true:

  • You employ more than five people in Nevada. 4
  • You have been in business for at least 36 months. 4
  • You haven't kept a tax-favored retirement plan in the current calendar year or the three before it. 4

What a covered employer does: Register with NEST, enroll employees automatically with the right to opt out, and send their contributions within 10 business days, or certify an exemption. 4

When?

Every deadline the state has listed has passed. The rule is in force.

Nevada Employee Savings Trust deadlines
WhoDeadlineWhat is due
All covered employers at launchSeptember 1, 2025PassedRegister or certify an exemption 3
Newly eligible employers (2026 wave)June 30, 2026PassedRegister or certify an exemption 1

Each year the program sends notices to newly eligible employers, with an access code and a deadline. No 2027 date has been published. 5

What is the Nevada Employee Savings Trust?

  • Automatic payroll contributions go into a Roth IRA for each employee. 2
  • Employees can change the amount, opt out or re-enroll at any time. 2
  • Employers do not match contributions; the program does not permit it. 2

What if we already have a 401(k)?

  • Employers that keep a tax-favored retirement plan, such as a 401(k), 403(b), SEP or SIMPLE IRA, are not required to take part. 4
  • Certify your exemption online with your EIN and the Access Code from your NEST notice. 1

Your two options

Either one meets the requirement. The state program column is as the state describes it; which suits you depends on your business and your people.

Join the Nevada Employee Savings TrustOffer your own plan
What you doRegister with NEST, enroll employees automatically with the right to opt out, and send their contributions within 10 business days, or certify an exemption. 4Certify an exemption online with your EIN and the Access Code from your notice. 1
Where the money goesA Roth IRA for each employee 2Accounts in the plan you choose, such as a 401(k)
Employer contributionsNot permitted 2Up to you, within the plan's design
Fee to the employerNo cost to the employer, according to the State Treasurer. 3Set by the provider you choose

What does it cost?

The state program: No cost to the employer, according to the State Treasurer. 3

Your own plan: the provider sets the fees, and federal tax credits can cover part of the cost of starting one. See 401(k) tax credits for small businesses and our pricing.

What happens if we don't?

The program and statute pages read for this page do not state a penalty amount.

General information, not legal advice. Rules change; confirm with the state program or your counsel.

Sources & Methodology
  1. Nevada State Treasurer, Nevada Employee Savings Trust, Program details (employers). Read October 13, 2026.
  2. Nevada State Treasurer, Nevada Employee Savings Trust, Employers. Read October 13, 2026.
  3. Nevada State Treasurer, Nevada Employee Savings Trust. Read October 13, 2026.
  4. Nevada Legislature, NRS chapter 353D, page dated revised April 15, 2026. Read October 13, 2026.
  5. Nevada Employee Savings Trust Board of Trustees, Meeting materials, April 15, 2026, page dated April 15, 2026. Read October 13, 2026.

Each statement is paraphrased or quoted from the source it cites. A link to a state agency does not mean the agency endorses alooola. Last verified October 13, 2026.

Get help with the Nevada Employee Savings Trust in three steps

  1. Tell us about your business: your state, how many people work for you, and any plan you have now.
  2. An advisor talks it through with you and sends a written proposal with the fees, so you can weigh it against the state program.
  3. If you choose your own plan, we coordinate the setup with you and your payroll provider. You then certify your exemption with the state.
Request a proposal

Prefer to talk? Call (484) 275-5525, Monday–Friday, 9am–5pm ET.