Hotels, motels, restaurants and seasonal businesses in Elko must comply with Nevada Employee Savings Trust if they meet the 6+ employees threshold — or offer a qualifying plan. No statutory penalty in Nevada; late remittance of withheld contributions is enforced under wage-and-hour law.
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Nevada Employee Savings Trust covers Nevada employers with 6+ employees that do not offer a qualifying retirement plan. Counting rule: More than five Nevada employees (i.e., 6 or more; full-time, part-time and temporary count; employees 18+, employed 120+ days). In business at least 36 months; no tax-favored plan in the current or three preceding calendar years.
No statutory penalty in Nevada; late remittance of withheld contributions is enforced under wage-and-hour law. Employers must still register or certify an exemption.
Already passed: All eligible employers (2025-09-01); New businesses (2026-06-30) — unregistered employers should register or certify an exemption now. Newly eligible employers: by notification.
NRS 353D.060, 353D.070, 353D.150, 353D.300 · Official program: nest.nv.gov · Verified 2026-09-17.
Yes, if the business meets the threshold. Nevada Employee Savings Trust applies to Nevada employers with 6+ employees that do not offer a qualifying plan. Hotels, motels, B&Bs and restaurants in Elko follow the same rules as any other employer — seasonal operation does not exempt you.
Not automatically. Coverage depends on how Nevada counts employees: More than five Nevada employees (i.e., 6 or more; full-time, part-time and temporary count; employees 18+, employed 120+ days). In business at least 36 months; no tax-favored plan in the current or three preceding calendar years. Seasonal employers can also satisfy the mandate with a SIMPLE IRA or 401(k), which may exclude employees who work fewer than 1,000 hours a year.
Yes. Exempt with a plan under 401(a)/401(k), 403(a)/403(b), SEP (408(k)), SIMPLE (408(p)) or an auto-enrollment program through a chamber of commerce or trade association; certify with the Access Code. A private plan also gives you a real recruiting benefit for seasonal and year-round staff.
Yes. SECURE 2.0 Act tax credits are available to small businesses with fewer than 100 employees that start a new qualifying retirement plan (the full startup credit applies at 50 or fewer employees; it phases down from 51–100). Credits of up to $5,000/year for 3 years, plus up to $1,000 per employee in employer-contribution credits (phasing down over five years), are available regardless of whether your business is seasonal.
Already passed: All eligible employers (2025-09-01); New businesses (2026-06-30) — unregistered employers should register or certify an exemption now. Newly eligible employers: by notification. Penalty: No statutory penalty in Nevada; late remittance of withheld contributions is enforced under wage-and-hour law. Employers must still register or certify an exemption. Contact Kandelaki Solutions for a free compliance audit.
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