Nevada certified payroll: who gets it, when it is due, and what late costs
Built from the Office of the Labor Commissioner (OLC) handbook (dated July 22, 2026), its payroll form (Rev. 3.13.2025), and two slide decks with no date inside, the overview slides (April 2026) and the guidance for awarding bodies (November 18, 2025), dated from file names. The non-performance form (August 2023), a template memorandum of understanding between OLC and awarding bodies (November 2023) and the referral form (January 2026) are dated the same way, and the NDOT knowledge base page shows no date. The Legislature's NRS and NAC pages refused automated access, so statute text is as OLC prints it.
Last reviewed against the sources it cites
The short answer
On state and local public works under NRS 338, certified payroll goes monthly to the awarding public body, not the Labor Commissioner, and must be received within 15 days after the month ends. A late report can cost $20 to $50 per worker for each calendar day, capped at $1,000 for a first failure, $5,000 for each later one. Those caps cover only that forfeiture; the guidance also prints cost recovery, an administrative penalty and a misdemeanor.
- For NRS 338 public works, the Labor Commissioner's handbook says the awarding body must receive the monthly record within 15 days after month end, and that reports go to the Labor Commissioner only if that office asks.
- NRS 338.060(3), as printed in the guidance for awarding bodies, sets a late-report forfeiture of $20 to $50 per calendar day for each worker not reported, capped at $1,000 for a first failure and $5,000 for each later one.
- NAC 338.120 sets the daily amount of any NRS 338.060 forfeiture against the prime from its license monetary limit, $20 under $250,000 to $50 at $750,000 or more; NRS 338.060(6) names only subsections 1 and 2 and the guidance's late-report example uses $50, so confirm the amount with the awarding body (all printed in the guidance).
- The handbook says a late-payroll forfeiture goes to the awarding body and is withheld from funds due the prime or paid by the subcontractor.
- The statement of compliance on OLC's payroll form is certified by an officer, owner, or director of the contractor.
- A month with no workers still needs a non-performance payroll report by the same 15 day deadline.
Who gets it
On state and local public works under NRS 338, the awarding body gets your monthly record. The handbook says to send it to the public body that awarded the contract, not to the Labor Commissioner unless that office asks. It says prevailing wage generally applies to contracts over $100,000 and lists exceptions, including emergency contracts and some NRS chapter 332 or 333 contracts. Other states: see the 50 state table.
The prime and every sub report. A sub can hand its record to the prime, due ten days after month end or by an agreed date, or send it to the body by the 15th (handbook). The slides make the contractor and each sub responsible for their own timely reports, and the handbook says it makes no difference who submitted a payroll late.
When it is due
The body must receive each month's record within 15 days after the month ends: April's by May 15 (slides). The handbook (sections V.b and VI.b) ties the month to when workers are paid: the 15th of the following month in which the workers are paid. Where the work month and the pay month differ, confirm with the awarding body which month a payroll belongs to. Weekly payroll reports can make up the record, and the body stamps each with the date received (NAC 338.100, per the handbook), so keep proof of delivery. The handbook (section V.a) also says that when the record has the required information and is submitted timely, compliance is presumed, and that awarding bodies shall not impose special requirements, such as arbitrary due dates, logos, or other criteria, on this reporting. If a contract clause or an NDOT letter asks for earlier dates or extra criteria, check it against that line and ask the awarding body for the rule behind it. Each payroll report in the record needs its own statement of compliance (handbook sections V.a and XI), and OLC's weekly form has one for each payroll period.
A month with no workers
A month with no workers needs a non-performance report instead of the payroll, due within the same 15 days (NAC 338.098, in the slides). The regulation and handbook section V.d say a month, but handbook section XI says weeks. The slides say a month for a full month off on a state-funded job, but weekly for shorter gaps or any federal money. The non-performance form has "Regular Weekly Report" and "Final Report for Project" boxes, so ask your awarding body which it wants.
What a late payroll costs
Under NRS 338.060(3), as OLC prints it in the guidance for awarding bodies, a contractor forfeits $20 to $50 to the awarding body for each calendar day, or part of a day, that each worker is not reported on time, capped at $1,000 for the first failure during the contract and $5,000 for each later one. Those caps limit only that forfeiture. The same guidance also prints, in NRS 338.060(7), that the Labor Commissioner and the public body may recover the costs of the proceeding, including investigative costs and attorney's fees; in NRS 338.015(2), that the Commissioner may impose, after notice and a hearing, an administrative penalty of up to $5,000 per violation of NRS 338.010 to 338.130, with possible disqualification of up to 180 days for a first offense under NRS 338.017; and in NRS 338.090(1), a misdemeanor for violating NRS 338.010 to 338.090, with a carve-out in subsection 5 for subcontractors specified in NRS 338.072. The sources read do not say which of these an awarding body or OLC adds to a late report.
| Problem | NRS 338.060 | Per worker per day, and cap |
|---|---|---|
| Worker not reported on time | (3) | $20 to $50; $1,000 first failure, $5,000 each later one |
| Inaccurate or incomplete monthly record, willfully included | (2) | $20 to $50; no cap printed |
| Worker paid below the designated rate | (1) | $20 to $50; no cap printed |
NRS 338.060(8), as OLC prints it, lets the Labor Commissioner waive or reduce any penalty under that section for good cause. The handbook (section VI.a) instead describes awarding bodies waiving late-payroll forfeitures. The sources do not say who decides, so ask the awarding body first, and OLC if it will not act.
Which daily amount applies
NAC 338.120(1), in the guidance, sets the amount of "any forfeiture assessed against the prime contractor pursuant to NRS 338.060" from the monetary limit on the prime's license. The Contractors Board defines that limit as the maximum contract a licensed contractor may undertake on one or more construction contracts on a single construction site or subdivision site for a single client.
| Prime's license monetary limit | Daily amount |
|---|---|
| Under $250,000 | $20 |
| $250,000 to under $500,000 | $30 |
| $500,000 to under $750,000 | $40 |
| $750,000 or more, or no limit | $50 |
By its words, NAC 338.120(1) covers any NRS 338.060 forfeiture assessed against the prime, which includes the late-report forfeiture, and it speaks only of the prime. NRS 338.060(6) directs a sliding scale for the penalty under subsections 1 and 2 (underpayment and inaccurate records) and does not name subsection 3, and the examples in the same guidance for all three use $50 without stating a license limit. These do not line up, and no source read says the scale does not apply to late reports, so confirm the amount with the awarding body.
How it is assessed and challenged
The awarding body calculates the forfeiture in a written determination, withheld from funds due the prime or paid by the sub (handbook). You can object to OLC in writing within 15 days after service, and the objection must come with a short statement of the grounds and evidence substantiating it (NAC 338.110(8), as adopted in regulation R018-18, approved around June 2020 per the template MOU). The guidance cites the same subsection for the objection language every determination must carry and shows a 15 day objection period.
After the job: the 90 day review
Within 90 days after substantial completion, NRS 338.070(1) has the body investigate possible violations and refer a possible violation to OLC on its referral form. OLC's texts differ on whether that is one duty or two. The referral form and one slide in the guidance say "investigate or refer." The deck's statute appendix says "and," and the handbook (section VI.a) says the body must investigate and may then refer. This page cannot tell which governs. Under NRS 338.070(9), as OLC prints it, a body that fails to comply with subsection 1 can be charged a $1,000 fee and a $2,000 penalty for each contractor or subcontractor found in violation. A body that does neither is exposed; whether doing only one is enough is unclear.
Which channel your job uses
The handbook accepts OLC's form or your own format that meets its requirements.
| Job owner | Channel |
|---|---|
| Bodies using LCPtracker | Electronic filing through the vendor. OLC's template MOU says many, but not all, bodies and contractors use it. |
| NDOT | Crew staff review payrolls weekly in LCPtracker and send the prime a written Late Payroll letter naming any late sub (knowledge base, undated). NDOT's compliance manual refused automated access, so read your contract's payroll clause, and check any earlier date or extra criterion in it or in a letter against the handbook's limit on special requirements (see "When it is due"). |
| Federal projects | On a federal project, OLC says it does not have jurisdiction. Where federal and state funding combine, the handbook says both sets of rules can apply, state rules may apply if a public body maintains oversight, and the greater of the two rates is paid, but Nevada does not enforce Davis-Bacon rates. See our WH-347 guide and FHWA-1273 guide. |
What the Nevada report must show
- Class. The test is whether the title appears in your project's wage determination. The handbook names lead man, HVAC repair person, tractor operator, carpenter helper, and electrician assistant as titles that are not classes.
- Fringes. If you credit bona fide fringe benefits toward the rate, itemize them in dollars per hour, not a lump sum (handbook), and submit the Fringe Benefit Statement with the first payroll (slides). If you pay none, the third check box in the statement of compliance covers employees paid with no bona fide fringe contributions.
- Second record. Each month also needs a confidential record of license or ID numbers; the payroll copy is open to public inspection (slides).
- Signature. The form's certification is made by an officer, owner, or director of the contractor.
The February 15 apprentice report
By February 15, contractors in vertical or horizontal construction who work on public works report the prior year's apprentice hours to OLC (NRS 338.01165(10), in the handbook). If the Labor Commissioner determines that you did not submit the report, or made no attempt to meet the apprentice-hours duty in subsection 1 or 2, the statute directs a penalty of $10,000 to $75,000 or disqualification for 180 days to 2 years (NRS 338.01165(14)). A hearing request is due within 10 days after you receive the determination (subsection 15). Except for good cause, the Commissioner may not start an investigation or accept a complaint based on a filed report after the following May 1 (subsection 13).
If you are already late
- Deliver the record and get the received-date stamp. The forfeiture counts each day.
- Watch for a determination. You have 15 days after service to object, in writing, with a short statement of the grounds and your evidence.
- Ask about a waiver. Our suggestion is to start with the awarding body, then OLC if it will not act, because the sources differ on who waives. OLC lists publicworks@labor.nv.gov for questions (slides).
Help with the paperwork
We prepare certified payroll for public works contractors. Tell us about your project.
Questions
Do I send Nevada certified payroll to the Labor Commissioner?
Is LCPtracker required in Nevada?
What is the penalty for one late report?
Can a late-payroll forfeiture be reduced?
Sources
Every figure on this page links to its source where it first appears. The full list, in order:
- handbook labor.nv.gov
- payroll form labor.nv.gov
- overview slides labor.nv.gov
- guidance for awarding bodies labor.nv.gov
- non-performance form labor.nv.gov
- template memorandum of understanding labor.nv.gov
- referral form labor.nv.gov
- Contractors Board nvcontractorsboard.com
- NAC 338.110(8), as adopted in regulation R018-18 labor.nv.gov
- knowledge base constructionkb.dot.nv.gov
- does not have jurisdiction labor.nv.gov