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 |
2018-1
|
March 31, 2018
|
April 30, 2018 |
2018-2 |
June 30, 2018
|
July 31, 2018 |
2018-3 |
September 30, 2018 |
October 31, 2018 |
2018-4 |
December 31, 2018 |
January 31, 2019 |
2019-1 |
March 31, 2019 |
April 30, 2019 |
2019-2 |
June 30, 2019 |
July 31, 2019
|
2019-3 |
September 30, 2019
|
October 31, 2019
|
2019-4 |
December 31, 2019
|
January 31, 2020
|
2020-1 |
March 31, 2020
|
April 30, 2020
|
2020-2 |
June 30, 2020
|
July 31, 2020
|
2020-3 |
September 30, 2020
|
November 02, 2020
|
2020-4 |
December 31, 2020
|
February 01, 2021
|
2021-1 |
March 31, 2021
|
April 30, 2021
|
2021-2 |
June 30, 2021
|
August 2, 2021
|
2021-3 |
September 30, 2021
|
November 1, 2021
|
2021-4 |
December 31, 2021
|
January 31, 2022
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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).
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).
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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).
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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.
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