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Welcome to Nevada’s Unemployment Insurance self service website.

State of Nevada
Department of Employment, Training and Rehabilitation
Employment Security Division
Unemployment Insurance Program


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SUTA Dumping & Unemployment Insurance Rate Manipulation SUTA is the acronym for the State Unemployment Tax Act. SUTA Dumping is any tax evasion scheme designed to manipulate the Unemployment Insurance (UI) experience rating system in an effort to avoid paying taxes.

When a low UI rate is obtained through manipulation, payroll from another entity with a high rate is shifted to the account with the lower rate. The entity with the higher rate is then "dumped." The entity closes the higher rated account and the charges are apportioned to the other employers in the state, leaving them to pay the unpaid tax.

To combat this nationwide problem, President George W. Bush signed into the law the SUTA Dumping Prevention Act of 2004, which required all states to address SUTA Dumping in state law. In the 2005 legislative session, AB 502 amended Nevada Revised Statutes (NRS) Chapter 612, which governs Nevada's Unemployment Compensation Program.
jail Unemployment insurance fraud is a crime in Nevada. Effective July 1, 2009, significant changes have been made to NRS 612.445 and penalties will be imposed for the commission of fraud. Fraud is defined as making any false statement relating to a claim for benefits, deliberately withholding information to obtain benefits, failing to report all work and income during a week for which benefits is claimed, filing an unemployment claim while incarcerated or allowing another person to file a claim on your behalf while incarcerated and not disclosing the fact of being incarcerated, or using a name and/or Social Security Number other than your own to file a claim for benefits. If you are found to have committed fraud, you WILL be disqualified until all money is repaid, plus any penalties and interest. You may even be prosecuted for felony theft.

View the gallery of recent fraud convictions