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Quarterly Reporting Information
 

 


 

Contents:

 

 

Quarterly Contribution and Wage Reports

 

 

Online Reporting

 

 

 

Internet File Transfer Protocol

 

 

 

Manual Data Entry

 

 

 

Autoload SSN

 

 

 

File Upload

    Submitting Quarterly Reports on Paper

 

When Reports are Due

 

 

Delinquent Date Table

 

Reporting Wages

 

 

Taxable Wage Base Table

 

Calculation of Taxes

 

Conversion of Tax Rates to Decimal Equivalents

  Payment of Taxes

 

Penalty and Interest Calculations

 

 

Late Filing of Reports

 

 

Late Payment of Taxes

 

Number of Workers

 

Other Reporting Information

 

 

Address and Other Business Changes

 

 

Reporting Employees Who Work in Other States

 

 

Foreign Employment

 

 

No Payroll

 

Where to Send Reports

 

Corrections to Quarterly Reports

 

 

Refunds and Adjustments

 

Credit Against Federal Unemployment Tax

Quarterly Contribution and Wage Reports:

Every quarter, all registered employers must file (even if no wages were paid) and pay any taxes due, on or before the delinquent date for the quarter.  Employers may report either online or on paper.

Each quarter, preprinted reports (Employer's Quarterly Contribution and Wage Report - form NUCS 4072) with account specific information are sent to all employers registered for Nevada unemployment insurance, regardless if filing is done online or on paper.

If you do not receive a preprinted quarterly report by the last day of the calendar quarter, contact the division to obtain another report and verify address information. A Continuation Sheet - form NUCS 4073 may also be requested, which offers more space to list additional employees.

Information that is to be reported quarterly includes tax summary details as well as wage information on all empoyees.  For each employee, it is required that you report their social security number, first and last name, tips reported, and total gross wages including tips paid during the quarter.

Employers or their authorized agents are encouraged to file quarterly reports online through the secure web site for reporting.  The other option is to file the paper report.


Online Reporting

Before filing online for the first time, an online account must be set up (uitax_create_online_account) to provide access to the secure web site for reporting.  Accounts can be established for direct reporting by the employer or can allow for reporting by an authorized agent.

Online reporting consists of a series of interactive questions with descriptive prompts to clarify what information is needed.  Additionally, the amount of tax due is calculated by the online process and is linked for convenience to electronic payment options of either ACH Credit or ACH Debit.  Electronic Payment System

To report online use one of the following methods:

         Internet File Transfer Protocol (FTP) This option allows employers to transfer their quarterly wage detail and summary data utilizing State/Federal specifications based on the Social Security Administration's Electronic Filing W2 format, formerly MMREF-1. 

         Manual Data Entry This option allows manual data entry of all the required data elements and is recommended for employers with less than 100 employees.

         Autoload SSN: This option will pre-populate the wage list form with the Social Security Numbers and names of all employees reported for the most recent quarter. The employer/agent can add or delete employees from this initial listing and must then manually enter the required payroll amounts for each employee.

         File Upload: This option will allow the employer/agent to upload a Comma Separated Value (CSV) or a tab delimited  file.


Submitting Quarterly Reports on Paper :

If not filing online, the Employer's Quarterly Contribution and Wage Report (form NUCS 4072) must be completed and payment made by check or electronically by ACH Credit or ACH Debit. Reporting details are as follows:


When Reports Are Due:

Generally, the completed quarterly report, whether filed online or on paper, together with payment due, must be received by the division, by the last day of the first month following the close of the calendar quarter covered by the report. If the due date is a Saturday, Sunday, or legal holiday, reports and taxes are due on the next day which is not a Saturday, Sunday, or legal holiday. 

Calendar Quarter

Due Date

January, February, March

April 30

April, May, June

July 31

July, August, September

October 31

October, November, December

January 31

 

Delinquent Date Table

Quarter

Quarter Ending 

Delinquent After

2014-1 March 31, 2014 April 30, 2014
2014-2 June 30, 2014 July 31, 2014
2014-3 September 30, 2014 November 3, 2014
2014-4 December 31, 2014 February 2, 2015
2015-1 March 31, 2015 April 30, 2015
2015-2 June 30, 2015 July 31, 2015
2015-3 September 30, 2015 November 2, 2015
2015-4 December 31, 2015 February 1, 2016
2016-1 March 31, 2016 May 2, 2016
2016-2 June 30, 2016 August 1, 2016
2016-3 September 30, 2016 October 31, 2016
2016-4 December 31, 2016 January 31, 2017
2017-1 March 31, 2017 May 1, 2017
2017-2 June 30, 2017 July 31, 2017
2017-3 September 30, 2017 October 31, 2017
2017-4 December 31, 2017 January 31, 2018

Reporting Wages:

While taxes are paid on wages up to the taxable wage limit for each employee, total wages must be reported for each employee, whether filed online or on paper. Benefit entitlement is based on total wages earned, which are obtained from these reports.

Amounts in excess of the taxable wage limit (item 4) paid during a calendar year, and occurring in a calendar quarter, are deducted from total wages (item 3) to arrive at taxable wages for the quarter (item 5). The taxable wage limit is calculated by the division each year (66 2/3 percent of the average annual wage in Nevada).

Taxable Wage Base Table

Year

Taxable Wage Base

2014

$27,400

2015

$27,800

2016

$28,200

2017

$29,500

Note: The amount of tips reported by each employee for Internal Revenue Service purposes must be listed separately in item 15 of form NUCS 4072, and included in total wages in item 16. While tips are used in determining the amount of an individual claimant's benefits, they are excluded from the annual computation of the maximum weekly benefit amount and, therefore, must be reported separately.


Calculation of Taxes:

The Unemployment Insurance (UI) tax rate for new employers is 2.95 percent (.0295) of taxable wages. For experience rated employers, the rates may range from a low of .25 percent to a maximum of 5.4 percent of taxable wages. In addition, all employers, except those with a 5.4 percent rate, must pay a tax for the Career Enhancement Program (CEP) of .05 percent (.0005).

Your Unemployment Insurance tax rate is preprinted on the Employer's Quarterly Contribution and Wage Report (form NUCS 4072) sent to you each quarter. If you use a blank form from the department's web site and you are not sure of your UI tax rate, you need to contact the Contributions Section, Employer Rate Unit to verify your rate.

Tax rates represent a percentage of the taxable wages and as such, when calculating and reporting the amounts, care must be given in correct decimal equivalents. Below are the decimal equivalents of each of the tax rates:

Conversion of Tax Rates to Decimal Equivalents

UI Tax Rate

Decimal Equivalent

Tax Per $1,000

5.40%

.0540

$54.00

5.05%

.0505

50.50

4.75%

.0475

47.50

4.45%

.0445

44.50

4.15%

.0415

41.50

3.85%

.0385

38.50

3.55%

.0355

35.50

3.25%

.0325

32.50

2.95%

.0295

29.50

2.65%

.0265

26.50

2.35%

.0235

23.50

2.05%

.0205

20.50

1.75%

.0175

17.50

1.45%

.0145

14.50

1.15%

.0115

11.50

0.85%

.0085

8.50

0.55%

.0055

5.50

0.25%

.0025

2.50

Career Enhancement Program (CEP) Tax Rate

.05%

.0005

.50

 


Payment of Taxes

Unemployment Insurance taxes are due quarterly.  Payments can be made by check if the quarterly tax due is less than $10,000.  If the amount due is $10,000 or more Nevada law requires the payment to be made electronically. This also applies to authorized agents and submitters who file for multiple employers with a total aggregate amount of contributions of $10,000 or more.  Electronic payments can be made by Electronic Fund Transfer (EFT) through the Automated Clearing House (ACH) network by utilizing either ACH Credit or ACH Debit methods.  Electronic Payment System

 


Penalty and Interest Calculations:

Late Filing of Reports:

If you file your report after the due date, you must pay the following penalties:

         Forfeit of $5 if one or more days late filing the report (item 9 of form NUCS 4072)

         Additional interest charge of 1/10 percent (.001) of taxable wages (item 5 of form NUCS 4072) after 10 days, for each month or part of a month that the report is delinquent (item 10 of form NUCS 4072).

Example

A report due April 30, that is not filed until June 14, with taxable wages of $15,000 would be assessed $5 plus an additional change of $30 ($15,000 x .001 x 2 months).

 

Note: Avoid these costly penalties by filing all reports on time, even if you cannot pay the taxes when due.


Late Payment of Taxes:

If taxes are not paid when due, you must pay interest of 1 percent (.01) of the UI Contributions (taxes) due (item 6 of form NUCS 4072) for each month or part of a month that the payment is delinquent (item 11 of form NUCS 4072). There is no interest charged for delinquent CEP taxes (item 7).

Example

A payment due April 30, that is not filed until June 14, with UI contributions due in the amount of $500 would be assessed $10 ($500 x .01 x 2 months).

 

Note: If the check you submitted for payment is not honored by your bank, you will be charged a processing fee of $25.00.


Number of Workers:

Two items on the Employer's Quarterly Contribution and Wage Report (form NUCS 4072) require information on the number of employees. These statistics are important. Please provide accurate information:

         Item 17 requests the total number of employees listed on the report. This is an important check point for data entry operators to be sure all wage items have been entered.

         Item 18 requires a count of all full-time and part-time workers who worked during, or received pay subject to the Nevada Unemployment Compensation Law for the payroll period which includes the 12th of the month. These numbers are used to compute the maximum weekly benefit amount and the annual taxable wage limit. They impact the overall cost to employers.


Other Reporting Information:

Address and Other Business Changes:

To better serve you, it is important that you notify the division in writing of any business changes, including address changes.  If you have established an online account for unemployment insurance taxes, you can view the information we have for your employer account, and you can make any necessary changes yourself.  You can update address information, correct your FEIN, change owner information, as well as close or reopen your employer account.

Changes can also be reported on the Employer's Quarterly Contributions and Wage Report (form NUCS 4072) when you submit your report for the quarter.  Provide name and address changes in item 1a.  Other changes should be indicated in item 2 of the report.


Reporting Employees Who Work in Other States:

All states have a uniform provision regarding multi-state workers to prevent reporting to more than one state:

         If a worker performs all of his services in Nevada, or if only temporary or incidental services are performed in other states, the services are "localized" in Nevada, and all of the worker's wages must be reported to Nevada.

         If the worker performs some services in Nevada and some services in other states which are more than temporary or incidental, all wages should be reported to the state in which his "base of operations" is located.

Note: "Base of operations" is the place or fixed center of more or less permanent nature from which the employee works; that is, from which he starts his work and to which he customarily returns. It may be the worker's office for business purposes (which may be maintained in the worker's home). If the worker has no "base of operations," wages should be reported to the state from which he receives direction and control.

         If some services are performed in Nevada, but the worker has neither a "base of operations" nor a specific location from which he receives direction and control, all wages should be reported to this state, if his residence is in Nevada.


Foreign Employment:

If you employ U.S. citizens who perform services in foreign countries (except Canada), their wages must be reported to Nevada if:

1.       The employer's principal place of business is in Nevada; or

2.       If the employer has no principal place of business in the U.S.; but

a.       The employer is a resident of this state; or

b.       The employer is a Nevada corporation.


No Payroll:

If you have paid no wages during a calendar quarter, you will not owe any taxes. However, you are still required to submit an Employer's Quarterly Contribution and Wage Report, whether online or on paper. On the form simply indicate "No Payroll," sign and date it, and submit to the division just like any other report. Four consecutive "no payroll" reports will result in an automatic suspension of your account by the division.

If your business closes, or if you anticipate having no employees in the future, please notify the division immediately in writing so that your account  can be suspended. If you do not advise the division, you will remain in active status and you could be subject to unnecessary levies of assessment for failure to file reports.


Where to Send Reports:

Each quarter, mail state reports and payments made payable to the Nevada Employment Security Division to:

Department of Employment, Training and Rehabilitation
Employment Security Division, Contributions Section
500 East Third Street
Carson City, Nevada 89713-0030


Corrections to Quarterly Reports:

If you discover you made an error for a previous quarter, a Statement to Correct (form NUCS 4075) or Statement to Correct - Tips (form NUCS 4075T) must be submitted to correct the information. All corrections must be made on paper, whether the error was made online or on paper.  The most common error is an incorrect social security number. Do not submit an "amended" Employer's Quarterly Contribution and Wage Report (form NUCS 4072).


Refunds and Adjustments:

Applications for adjustment must be made not later than three years after the date on which such payments became due. An adjustment or refund will not be made in any case with respect to contributions on wages which have been included in the determination of an eligible claim for benefits, unless and until it is shown to the satisfaction of the administrator that such determination was due entirely to the fault or mistake of the Employment Security Division.

Corrections which result in an overpayment will be credited to your account to apply against future taxes. If your account is no longer active and/or you would like a refund, you must request the refund in writing. The law requires that all refunds will be made without interest.


Credit Against Federal Unemployment Tax:

Currently, the Federal Unemployment Tax is 6.0 percent (.060) of taxable wages up to $7,000 per individual. If you pay all state unemployment taxes when due, you receive a federal credit resulting in the federal tax being reduced to .6 percent (0.006).  Should Nevada become subject to FUTA Credit Reduction, the federal tax you pay would increase.

In order to receive full credit against the Federal Unemployment Tax (federal form 940), you must pay all state unemployment taxes by the due date.

The amount to report on your form 940 is the sum in item 6 on form NUCS 4072 (which was paid timely) for the four calendar quarters of the year. Do not include CEP tax (item 7); this is a separate state tax and cannot be credited against your Federal Unemployment Tax.