General Information:
·
Who pays the cost of Unemployment Insurance, the employer or the
employee?
·
Why do employers pay the entire cost of unemployment benefits?
Why doesn’t the employee contribute?
·
How can I control my tax costs?
·
How is my tax rate determined?
·
How am I notified when my rate changes?
·
What is an Experience Rating and how does it affect my tax rate?
·
What is the self-insurance or "reimbursement" option?
·
How do I know if unemployment benefits have been charged to my UI
Employer Account?
·
I’m
a base period employer. One of my workers quit without good cause,
yet my experience record is still charged with part of his benefits.
Why should I be charged when I had no control over his leaving?
·
If an employee quits or is fired, can he draw benefits?
·
I have written agreements with my workers that they are
independent contractors. Doesn’t that exempt them from unemployment
tax?
·
My workers meet all the requirements of an independent contactor
for IRS purposes. Doesn’t that exempt them from state unemployment
taxes?
·
Are Cafeteria and 401k plans reportable wages?
·
I’m an officer and sole shareholder of a subchapter S
corporation. Why should I have to pay taxes on myself? I’ll never be
able to draw benefits.
·
If I have already paid taxes on an employee in another state, and
then transfer him to Nevada, can those wages be considered when
calculating non-taxable wages?
·
Why do I have to report tips separately on my quarterly tax
reports?
·
What posters and notices are required by Nevada law regarding
unemployment insurance?
·
What if I sell my business?
·
What if I acquire an existing business?
Confidential Services:
·
Who can access confidential services?
·
What confidential services are available online?
·
What should I do if I experience technical difficulty using the
online applications?
·
What should I do if I have questions regarding an online
application?
·
The application "timed out" while I was using it. Now what should
I do?
·
I saved my data online, but later could not retrieve it. Why?
Online Employer Registration:
·
What is online employer registration?
·
Are employers required to use the online registration process?
·
What types of business entities can I register?
·
Who cannot register online?
·
Who needs to register?
·
Who is subject to Nevada Unemployment Taxes?
·
What will be my tax rate?
·
Will I obtain my Nevada Unemployment Insurance Account Number
immediately when I use online registration?
·
I began my online registration and lost my tracking
identification number, what should I do?
·
How long will the online registration process take?
·
When using the online registration, I clicked the “Next” button
and then realized I made an error on the previous page. How can I
make corrections?
·
I failed to print a copy of the Internet Registration. How do I
get a copy of the information I submitted?
Tax and Wage Reporting:
·
Are employers required to use the online tax and wage reporting
service to file quarterly reports?
·
Will my filing forms still be mailed to me?
·
What constitutes wages?
·
Are tips reportable as wages?
·
Am I required to report Corporate Officer wages?
·
What are nontaxable wages?
·
My nontaxable wage figure does not match the estimated nontaxable
wage amount indicated in the online application. What does this mean
and how do I fix it?
·
I reported an employee to another state; can I carry these wages
over for the purpose of taxable wage computation?
·
An error was made on a previously filed report. Can I make this
correction online?
·
I did not have any employees this quarter. Is it still necessary
for me to file an Employers Quarterly Contribution and Wage Report?
·
I filed my last report late, will there be late fees involved?
·
When are the delinquent dates for each quarter?
Browser Information and Settings:
·
Is the Internet Employer Registration compatible with all
browsers and versions?
·
Is the Internet Employer Registration compatible with all
computers?
·
What about security settings?
Answers to Frequently Asked Questions
General Information:
Q: Who pays
the cost of Unemployment Insurance, the employer or the employee?
A:
The employer bears the entire cost of Unemployment Insurance.

Q:
Why do employers
pay the entire cost of unemployment benefits? Why doesn't the
employee contribute?
A:
In a few states, employees do contribute a small share. However,
during the formulation of the federal/state system, the consensus of
opinion among the states was that this would lead to assertions that
the employee has a vested right to the money. But, the intent was to
make benefit entitlement contingent only upon certain conditions
regarding employment and unemployment. If the employer bears the
entire cost, he will more likely participate in the benefit
entitlement process in order to control his costs and limit payment
to the truly unemployed.

Q:
How can I control my tax costs?
A:
There are a number of things you can do to help control your costs,
all of which impact your reserve ratio or the Unemployment Insurance
Trust Fund. Generally, the higher your reserve ratio, the lower your
taxes will be:
·
Pay your taxes on time. This is a factor used in your
reserve ratio calculation. (Timely payment also ensures full credit
against your Federal Unemployment Tax.)
·
Respond to division notices timely, honestly, and
accurately. Whether benefits are paid is often determined by
employer responses. Without sufficient facts, the division must act
on whatever information is available. Benefits paid in error will
likely impact your future tax rates. This is your only opportunity
to provide this information.
·
If you feel a determination from the division is in
error, file a timely appeal and attend all hearings.
·
Review your benefit charges and tax rate notices
carefully for errors. Remember - the time to protest benefit charges
is at the time the claim was filed, not when the "Notice of Benefit
Payments Charged" statement is mailed.
·
Keep accurate, written personnel records of your
employees' performance and conduct. Be particularly specific when
responding to the division regarding reasons for separations.
·
Offer job openings to unemployed workers, if possible.
This reduces overall cost and possibly your individual tax rate.
Take advantage of our free Job Connect offices.
·
Avoid layoffs whenever feasible. Workers could possibly
be used temporarily in a part-time position or in some other
capacity. Contact other employers in your industry for possible job
openings.
·
Notify the division if an unemployed claimant refuses
suitable work, or any other instance you think an individual is
abusing the system.

Q:
How is my tax rate determined?
A:
New employers pay Unemployment Insurance (UI) taxes at a rate of
2.95 percent of taxable wages until they are eligible for
“experience rating." There is an additional tax of .05 percent of
taxable wages for the Career Enhancement Program (CEP).
Once you are eligible for experience rating, your rate is determined
by two factors:
·
Your reserve ratio, which is a measure of your previous
experience with unemployment; and
·
The reserve ratio schedule in effect.
The administrator establishes, by regulation, the schedule to be in
effect for each calendar year. Changes to the schedule are made
according to the trust fund balance, economic conditions, and
forecasts. The law provides for an annual test of the trust fund for
a guideline. The balance should be sufficient to pay benefits for
one full year, disregarding any additional income (Department of
Labor recommends sufficient funds to pay benefits for 1 1/2 years).
The regulation is filed pursuant to the Administrative Procedure Act
and the Nevada Open Meeting Law, upon the recommendation of the
Employment Security Council. A meeting is held with the council
during October of each year, and a public hearing is held in
November; both are open to the public.

Q: How am I
notified when my rate changes?
A:
Each December, employers receive a Notice of Employer’s Contribution
Rate (form NUCS 4290 for new employers, and form NUCS 4291 for
experience rated employers) advising them of their tax rate for the
following calendar year. The notice includes accumulated taxes paid,
benefits charged, average taxable wages for the prior three years,
and calculation of their “reserve ratio”.
Employers should examine their rate notices carefully. You have 15
days from the date of mailing to request a review. If you have any
questions regarding your rate notice, contact the Contributions
Section, Status Unit.

Q:
What is an
Experience Rating and how does it affect my tax rate?
A:
Once an employer becomes eligible for “experience rating,” he will
receive one of 18 unemployment insurance tax rates, ranging from .25
percent to 5.40 percent of taxable wages. Each employer’s tax rate
may vary from year to year, depending on previous experience with
unemployment and the rate schedule in effect.
Nevada uses the “Reserve Ratio” formula to determine previous
experience, which is the method used by a majority of the states.
The Employment Security Division maintains a permanent “Experience
Record” for each employer, consisting of accumulated taxes paid,
accumulated benefits charged to his account, and average taxable
payroll for the prior three years. Each year, the employer’s reserve
ratio is calculated from his experience record to determine his tax
rate under the schedule in effect. Generally, the higher the reserve
ratio, the lower the employer’s tax rate will be.
For more information regarding the reserve ratio calculation,
please see the Employer Handbook.

Q:
What is the
self-insurance or "reimbursement" option?
A:
The law provides state and local government, certain nonprofit
employers (those who are exempt under Section 501(c)(3) of the
Internal Revenue Code), and Indian Tribes an option to pay quarterly
taxes, or they may elect to be self-insured under the
"reimbursement" method. If the "reimbursement method is chosen, the
employer must file quarterly wage reports, but does not pay
quarterly taxes for unemployment, nor for the Career Enhancement
Program (CEP).
When choosing the "reimbursement" method, instead of paying
quarterly taxes, an employer must reimburse the state on a quarterly
basis for all unemployment benefits charged to his account. The
Employment Security Division administers all claims for
reimbursement employments in the same manner as for tax paying
employers. If an employer elects the "reimbursement" method, he
cannot change back to the taxing method for at least two calendar
years, and must notify the division no later than December 1, to be
effective for the following calendar year.

Q:
How do I know if
unemployment benefits have been charged to my UI Employer Account?
A:
We mail benefit charge statements at the end of every calendar
quarter. The statement will list each former employee who has
collected unemployment benefits during the quarter and the amount of
unemployment benefits paid. The charge statement details the dollar
amount being charged to the employer's account and the percentage of
unemployment benefits paid to each individual charged to that
employer.

Q: I’m
a base period employer. One of my workers quit without good cause,
yet my experience record is still charged with part of his benefits.
Why should I be charged when I had no control over his leaving?
A:
The law provides for disqualification for voluntary quits and
misconduct, if it was the reason for the separation for his last
employer. If the worker quit or was discharged from a base period
employer who was not the last employer, he may still receive
benefits. In general, benefits are charged proportionately to base
period employer regardless of reason for separation. However, if one
of the employers paid 75 percent or more of the wages, he will be
charged for all of those benefits (other base period employers are
not charged at all) unless he can prove that the worker quit without
good cause or was discharged for misconduct.

Q:
If an employee
quits or is fired, can he draw benefits?
A:
If the division determines that the employee either quit without
good cause or was fired for misconduct in connection with his work
from his last employer (or is some cases his next to last employer),
he will be disqualified. Accurate employer records and participation
in the benefits process are vital to the division’s ability to make
the correct decision.

Q:
I have written
agreements with my workers that they are independent contractors.
Doesn't that exempt them from unemployment tax?
A:
A written contract does not necessarily establish independent
contractor status. In fact, any agreement by an individual which
waives his rights to benefits is void (NRS
612.700). And while the written contract provisions may be
considered in any determination, the conditions described in
NRS 612.085 must also be met in fact.

Q:
My workers meet
all the requirements of an independent contractor for IRS purposes.
Doesn’t that exempt them from state unemployment taxes?
A:
Not necessarily. Nevada Unemployment Compensation Law does not
define “independent contractor.” It uses what is commonly referred
to as the “ABC” test. This test is unique to the Unemployment
Compensation Program. Unless otherwise specifically excluded,
payment for personal services is deemed subject to unemployment
taxes unless the following conditions are met. All three conditions
must be met in fact; a written contract alone is not sufficient. The
burden of proof rests upon the employer to demonstrate the existence
of these conditions:
A.
The person has been and will continue to be free from
control or direction over the performance of the services, both
under his contact of service and in fact; and
B.
The service is either outside the usual course of the
business for which the service is performed or that the service is
performed outside of all the places of business of the enterprise
for which the service is performed; and
C.
The service is performed in the course of an
independently established trade, occupation, profession or business
in which the person is customarily engaged, of the same nature as
that involved in the contract of service.
If
you cannot demonstrate the above conditions, the person is an
employee. A written contract, in itself, does not establish
“independent contractor” status. If in doubt, contact the
Contributions Section for a ruling.

Q:
Are "Cafeteria"
and 401k plans reportable wages?
A:
Yes. Amounts deducted from employees' gross salaries to pay for
these items are wages. If, however, the employer makes a matching
contributions to an employee's 401k plan, the amount contributed by
the employer is not wages.

Q:
I'm an officer
and sole shareholder of a subchapter S corporation. Why should I
have to pay taxes on myself? I'll never be able to draw benefits.
A:
A corporation is a separate legal entity and thus a separate
“employing unit” under Nevada Unemployment Compensation Law.
Therefore, any individual performing services for wages is an
employee of the corporation. Subchapter S status pertains to federal
income tax laws and has no bearing on state law. Unemployment
compensation is an insurance program; and while the likelihood of
drawing benefits may be less than in other situations, it is still
possible, if all other requirements are met.

Q:
If I have already
paid taxes on an employee in another state, and then transfer him to
Nevada, can those wages be considered when calculating
nontaxable wages?
A:
Yes, as long as he continues to work for the same employer.

Q:
Why do I have to
report tips separately on my quarterly tax reports?
A:
Tips are included in a claimant’s earnings when determining if he is
entitled to benefits and in what amounts. However, the maximum
weekly benefit amount changes each year and is equal to 50 percent
of the average weekly wage paid to Nevada workers. The law requires
that tips be excluded from the calculation of the maximum weekly
benefit amount. Reporting tips separately is important for
employers, since it reduces overall costs and tax rate.

Q:
What posters and
notices are required by Nevada law regarding unemployment
insurance?
A:
Each employer is required to post a
Notice to Employees (form NUCS 4324) at each work place
and must provide a leaflet,
Information for the Unemployed Worker (form NUCS 4139),
to each employee who separates from employment.

Q:
What if I sell my business?
A:
If you sell your business, notify the division immediately in
writing. Within 10 days of sale or change in ownership, you must
file final Employer's Quarterly Contributions and Wage Report (form
NUCS-4072) and pay any contributions, forfeits, or interest due.

Q:
What if I acquire
an existing business?
When acquiring an existing business, you must complete a Nevada
Business Registration (NBR) form or register online. Upon
registering the acquisition, the Employment Security Division will
send you a Notice of Eligibility/Application for Transfer of
Experience Record (form NUCS 4460). You may either pay unemployment
insurance taxes at the new employer rate of 2.95 percent (.0295) of
taxable wages for a period ranging from 14 to 17 calendar quarters
(the same rate a s a new business), or apply to transfer the
experience record from the previous owner and pay at the tax rate of
the previous owner. Such a transfer requires the mutual written
consent of the buyer and seller.

Confidential Services:
Q: Who can access
confidential services?
A:
Confidential services can only be accessed by employers and their
agents who have created an online account.

Q:
What confidential
services are available online?
A:
Both interactive and inquiry functions are available. Listed below
are the confidential services currently available or which will be
available soon:
·
Tax and Wage Reporting – Submit your Employer's Quarterly
Tax & Wage Report (form NUCS-4072) and Reimbursable Employer's
Quarterly Wage Report (NUCS-4062) using one of the methods indicated
below:
o
MMREF file transfer - Electronically file quarterly tax
and wage reports utilizing State/Federal specifications based on the
Social Security Administrations MMREF-1 record format.
o
Online Data Entry - Keying wage data online.
o
Auto Load SSN - Auto load employee information from a
prior quarter.
o
File Upload - Upload a Microsoft Excel Spreadsheet saved
as a CSV (Comma delimited) file or a Text (Tab delimited) file.
·
Online Payments - Make a payment on an Employer Account
·
View/Update Account Information – View/Update employer
account information including the following:
o
Owner Information
o
Notification Address Information
o
Business Location Information
o
Business Records Information
o
Account Balances - View current account balance
o
Authorized Agents - view a listing of agents currently
authorized to access your account information
o
Web Contract Information
o
Web Transaction Log
o
Rate History -
Coming Soon!
o
Account Status – close or re-open an employer account
·
Print Previously Filed Electronic Transmissions
o
Employer’s Quarterly Contribution and Wage Report
(NUCS-4072) and Reimbursable Employer's Quarterly Wage Report
(NUCS-4062)
o
Nevada Business Registration (form APP-01.00)
o
Supplemental Registration (form NUCS-4058)
o
Application for Election of Coverage (form NUCS-4059)
o
Election of Tax Payment Option (form NP-4)
o
Internet Nevada Business Registration Addendum
o
Report of Changes
·
Change Password/Update Web Contact
·
Reset Password
·
View Web Transaction Log

Q:
What should I do
if I experience technical difficulty using an online application?
A:
If you experience an error during use of our online services, please
make a note of the error message and contact the appropriate help
desk.
Please see our Directory of UI Tax Contacts to determine whom you
should call for further information.

Q:
What should I do
if I have questions regarding an online application?
A:
Help is available online for pertinent steps in each application. If
you still have questions,
please see our Directory of UI Tax Contacts to determine whom you
should call for further information.

Q:
The application
"timed out" while I was using it. Now what should I do?
A:
For security reasons, if each screen is not completed within a
reasonable period of time, a “time out” occurs and you will be
disconnected. If your data was not saved previously, you will lose
all information and must begin the application over again.
If you saved your data, you may return to it by entering your
tracking identification number and password after selecting “return
to saved” from the New Employer Registration Menu.

Q:
I saved my data
online, but later could not retrieve it? Why?
A:
Data can only be retrieved for 30 days from the initial submission
date. Once this date has passed, you will lose all information and
must begin the application over again.

Online Employer Registration:
Q: What is online employer
registration?
A:
Online registration is an Internet filing application that allows
businesses to register for Nevada unemployment insurance taxes
online via the Internet.

Q:
Are employers
required to use the online registration process?
A:
No, use of this service is optional. Employers may still register
using the
Nevada Business Registration form located here.

Q:
What types of
business entities can I register?
A:
The following types of business entities can be registered online:
· Sole Proprietor
· Partnership
· Corporation
· Limited Liability Entities
· Non-profit organization-501 (c) (3)
· Association
· Governmental
· Other (trust, estate, receivership, etc.)

Q:
Who cannot register online?
A:
You will not be allowed to register more than 30 days in advance of
your first anticipated payroll. You will not be allowed to register
if you are exempt from the Nevada Unemployment Compensation Law and
do not wish to voluntarily elect coverage.

Q:
Who needs to register?
A:
All new or acquired businesses paying wages in Nevada are required
to register with the Employment Security Division. Registration is
also required for an existing business, which has changed ownership
or the type of entity has changed, i.e., sole proprietor to a
partnership, or a partnership to a corporation, etc.

Q:
Who is subject to
Nevada Unemployment Taxes?
A:
The law provides different liability provisions for various
categories of employers. Your business will be classified as one of
the following:
·
General Employer – Most employment is considered general
employment. This includes all types of work except agricultural
services, domestic services performed for 501(c)(3) Non-profit
organizations, Indian Tribes, or Governmental Entities. Liability
provisions are:
o
You have paid wages of $225 or more during a calendar
quarter.
o
You are subject to the Federal Unemployment Tax Act
(FUTA).
o
You acquired your business from an employer who was
subject.
·
Agricultural Employer – Services performed in connection
with cultivating the soil or in raising or harvesting any
agricultural or horticultural commodity. Liability provisions are:
o
You paid total cash wages of $20,000 or more in a
calendar quarter or have 10 or more employees in 20 different weeks
during the calendar year.
o
You are subject to the Federal Unemployment Tax Act
(FUTA).
·
Domestic Employer – Services performed in a private home
or local college club or local chapter fraternity or sorority.
Domestic employees include such workers as chauffeurs, cooks,
babysitters, gardeners, maids, butlers, and home nurses. Liability
provisions are:
o
You paid total cash wages of $1,000 or more in a calendar
quarter to workers who perform domestic services.
o
You are subject to the Federal Unemployment Tax Act
(FUTA).
·
Nonprofit Employer – Employers exempt from federal income
tax under Section 501(c)(3) of the Internal Revenue Code and operate
exclusively for religious, charitable, scientific, testing for
public safety, literary or educational purposes, or for the
prevention of cruelty to children or animals. Liability provisions
are:
o
You employ four or more individuals for a portion of a
day in each of 20 different weeks during the calendar year.
o
Non-profit Employers have the option to pay contributions
based upon payroll or reimburse for benefits paid to former
employees.
·
Government or Political Subdivision Employer – Agency or
department of State or Local Government. All political subdivisions,
counties, cities, townships, districts of any nature (including
schools), and their instrumentalities. Liability provisions are:
o
You have paid wages of $225 or more during a calendar
quarter.
o
You are subject to the Federal Unemployment Tax Act
(FUTA).
o
Governmental Employers have the option to pay
contributions based upon payroll or reimburse for benefits paid to
former employees.
·
Indian Tribe Employer – Employment performed in the
employ of an Indian Tribe or of any subsidiary or business
enterprise wholly owned an Indian Tribe. Liability provisions are:
o
You have paid wags of $225 or more during a calendar
quarter.
o
You are subject to the Federal Unemployment Tax Act
(FUTA).

Q:
What will be my tax rate?
A:
New employers pay Unemployment Insurance (UI) Taxes at a rate of
2.95 percent (.0295) of taxable wages until they are eligible for
experience rating. There is an additional tax of 0.05 percent
(.0005) for the Career Enhancement Program (CEP). This is a separate
state program established to provide training to unemployed persons
to foster job creation, minimize unemployment cost for employers,
and meet the needs of employers for skilled workers. This tax cannot
be credited against your Federal Unemployment Tax on federal form
940.

Q:
Will I obtain my
Nevada Unemployment Insurance Account Number immediately when I
use online registration?
A:
In many cases you will immediately obtain your Nevada Unemployment
Insurance Account Number. Occasionally an application may require
manual review. In these instances, you will be notified by mail of
the status of your application.

Q:
I began my online
registration and lost my tracking identification number, what should
I do?
A:
Registrants are advised to print all confirmation forms and keep
them in a safe place. If you have lost your tracking identification
number, you must begin the registration process over again.

Q:
How long will the
online registration process take?
A:
The registration process is designed in a wizard fashion to aid in
guiding employers through. The time it will take to complete the
process depends on the complexity of your business organization. The
process could take as little as ten minutes. Ensure you have all
pertinent information before beginning the registration process.

Q:
When using the
online registration, I clicked the “Next” button and realized I made
an error on the previous page. How can I make corrections?
A:
Click on the “Previous” button and make appropriate corrections. If
you use the “Previous” button, the data that has been entered on the
current page will not be lost.

Q:
I failed to print
a copy of the Internet Registration. How do I get a copy of the
information I submitted?
A:
You may obtain a copy a by visiting the online Confidential Services
and clicking on the “Print Previously Filed Electronic Reports”
selection.

Tax and Wage Reporting:
Q: Are employers required to use the online tax and wage
reporting service to file quarterly reports?
A:
No, use of this service is optional. Filing of an
Employer’s Quarterly Contribution and Wage Report (NUCS-4072)
online one quarter will not prevent an employer from using other
filing methods in future quarters.

Q:
Will my filing
forms still be mailed to me?
A:
Yes, you will continue to receive Employer’s Quarterly Contribution
and Wage Reports. If you use the online tax and wage reporting
service, please disregard these forms; do not file additional hard
copy reports.

Q:
What constitutes wages?
A:
In general, all remuneration paid for personal services is
considered “wages” and must be reported on the Employer’s Quarterly
Contribution and Wage Report (Form NUCS-4072). Payments may be in
the form of cash or any form other than cash, such as meals,
lodging, or merchandise. Certain types of payments are often
mistakenly considered exempt by employers. For more detailed
information
please see the Employer Handbook.

Q:
Are tips reportable as wages?
A:
Yes, tips are reportable and should be listed separately in column
15 of form NUCS-4072 and included in the total wages in item 16.

Q:
Am I required to
report Corporate Officer wages?
A:
Yes, salaries and other payments made to corporate officers for
their services to the corporation are wages. This includes officers
of “subchapter S” corporations, as well as regular corporations.

Q:
What are nontaxable wages?
A:
The taxable wage limit is calculated each year at 66 2/3 percent of
the average annual wage paid to Nevada workers. Taxes are paid on an
individual’s wages up to the taxable wage limit during a calendar
year. Although total
wages paid to each employee must be reported to the division each
quarter, any wages paid to an individual, which exceeds that amount
during the calendar year, are not taxed.
Taxable
wage base for the current year

Q:
My nontaxable
wage figure does not match the estimated nontaxable wage amount
indicated in the online application. What does this mean and how do
I fix it?
A:
The calculated nontaxable wage figure is based on each individual
employee’s gross wages reported by you to this department for the
current calendar year. The following may attribute to these figures
being different:
·
Wages reported to another state.
·
Wages paid by your predecessor.
·
Wages on file under incorrect Social Security Numbers.
Please verify the calculated figure against your records and if
inaccurate, override this field and enter your own nontaxable wage
amount.

Q:
I reported an
employee to another state; can I carry these wages over for the
purpose of taxable wage computation?
A:
Yes, if the employees are transferred to Nevada and continue to work
for the same employer. Note that wages reported to other states will
not be included in the estimated nontaxable wage amount
automatically calculated by the online application.

Q:
An error was made
on a previously filed report. Can I make this correction online?
A:
No, we are currently unable to process corrections online. It is
necessary to complete the Statement to Correct (form NUCS-4075) or
Statement to Correct Tips (form NUCS-4075T). These forms may be
found online by following
this link.

Q:
I did not have
any employees this quarter. Is it still necessary for me to file an
Employers Quarterly Contribution and Wage Report?
A:
Yes, you must file a report as long as your Nevada Unemployment
Account status is active. If your business closes, or if you
anticipate having no employees in the future you may close your
account by logging in to account services.

Q:
I filed my last
report late, will there be late fees involved?
A:
Yes, If you file your report after the delinquent date, you must pay
the following penalties:
·
Forfeit of $5 if one of more days late filing the report
(item 9 of form NUCS 4072).
· Additional charges for late filing of report after 10
days delinquent 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).
· If taxes are not paid timely, you must pay interest of 1
percent (.01) of 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).

Q:
When are the
delinquent dates for each quarter?
A:
Delinquent dates vary from year to year. Use the table below to
ensure you are using the correct quarter ending (Box 1b) and
delinquent date (Box 1c).
Delinquent Date Table |
Quarter |
Quarter Ending |
Delinquent After |
2010-1 |
March 31, 2010 |
April 30, 2010 |
2010-2 |
June 30, 2010 |
August 2, 2010 |
2010-3 |
September 30, 2010 |
November 1, 2010 |
2010-4 |
December 31, 2010 |
January 31, 2011 |
2011-1 |
March 31, 2011 |
May 2, 2011 |
2011-2 |
June 30, 2011 |
August 1, 2011 |
2011-3 |
September 30, 2011 |
October 31, 2011 |
2011-4 |
December 31, 2011 |
January 31, 2012 |
2012-1 |
March 31, 2012 |
April 30, 2012 |
2012-2 |
June 30, 2012 |
July 31, 2012 |
2012-3 |
September 30, 2012 |
October 31, 2012 |
2012-4 |
December 31, 2012 |
January 31, 2013 |
2013-1 |
March 31, 2013 |
April 30, 2013 |
2013-2 |
June 30, 2013 |
July 31, 2013 |
2013-3 |
September 30, 2013 |
October 31, 2013 |
2013-4 |
December 31, 2013 |
January 31, 2014 |
Browser Information
and Settings:
Q: Is the
Internet Employer Registration compatible with all browsers and
versions?
A:
Internet Employer Registration works best with Internet Explorer 5.5
or higher (earlier versions of Internet Explorer will not work with
this application). Use of this application with other browsers may
produce unpredictable results. System is not compatible with WebTV.

Q: Is
the Internet Employer Registration compatible with all computers?
A:
Internet Employer Registration may not run on some Macintosh
Computers.

Q:
What about security settings?
A:
Your Internet Options-Security should be set to MEDIUM or lower and
must have JavaScript and
Cookies enabled. Popup-blocking software must be disabled when
using Internet Employer Registration.
TIP: If you disable the primary browser you are using on the popup
software options screen/control panel, this may enable you to use
the Unemployment Insurance Tax Services. The primary browser could
be any browser such as Internet Explorer, Netscape, AOL etc.

If you have any additional questions or need assistance,
please contact us at (775) 684-6300.
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