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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. NAC 612.035 requires employers to file their Contribution and Wage Reports online.

Employers unable to comply with the online filing requirement may submit a waiver.  The E-File Request Form and Instructions (E-File Waiver Request Form - pdf) will be reviewed once submitted.  An approved waiver will be valid for not less than 24 months and is at the discretion of the Administrator upon establishment of good cause.

[ Download:  E-File Waiver Request Form - pdf ]

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

 

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Online Reporting

 
Before filing online for the first time, an ESS user account must be created to access the ESS Secure Web Portal.  User access can be established for direct reporting by the employer or by an authorized agent.

Additionally, the amount of tax due is calculated by the online process.  Employers can view the balance due and print a payment coupon through their online portal.  Payments can be submitted by mailing in a check with the Payment Coupon, or by utilizing one of the convenient Electronic Payment System (EPS) options (ACH Credit or ACH Debit).  If the amount due is $10,000 or more, Nevada law requires the payment be made electronically.

[ Log into the ESS Secure Web Portal]
 

To report online use one of the following methods:

• EFW2 File Upload:  This option allows employers/agents to upload the quarterly wage detail and summary data utilizing State/Federal specifications based on the Social Security Administration's Electronic Filing W2 format.

• Enter Report Using NUI:  This option allows manual data entry of all the required data elements and is recommended for employers with less than 100 employees.  The system reduces data entry by pre-populating the employee SSN and name fields for employers who have previously submitted Wage Reports.  The employer/agent can add or delete employees from this initial listing and must manually enter the required payroll amounts for each employee.

• Wage File Upload:  This option allows the employer/agent to upload a Comma Separated Value (CSV), excel or tab delimited file.

 

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When Reports Are Due

 
Generally, the completed quarterly report 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.
 

 

 

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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. Benefit entitlement is based on total wages earned.

Amounts in excess of the taxable wage limit paid during a calendar year, and occurring in a calendar quarter, are deducted from total wages to arrive at taxable wages for the quarter. 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 and included in the total wages. 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.

 

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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).

Unemployment Insurance tax rates are available through ESS, under Summary Information. A Reporting agent can locate information regarding client rates under ESC requests.

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:

 

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Payment of Taxes

 
Unemployment Insurance taxes are due quarterly.  If the amount due is $10,000 or more Nevada law (NRS 353.1467) 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.

[ Learn more about the Electronic Payment System ] 

 

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Penalty and Interest Calculations

 
Late Filing of Reports

Employers who file reports after the due date are required to pay the following penalties:

• Forfeit of $5 if one or more days late filing the report

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

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 charge of $30 ($15,000 x .001 x 2 months).

 
Note: These costly penalties can be avoided by filing all reports on time even if the tax payment cannot be made when due.

 
Late Payment of Taxes

If taxes are not paid when due, the employer must pay interest of 1 percent (.01) of the UI Contributions (taxes) due for each month or part of a month that the payment is delinquent. There is no interest charged for delinquent CEP taxes.

Electronic payments must be received on or before the due date to avoid late fees. Payments made by check, via the mail or a mailing service, must be postmarked on or before the due date to avoid interest.

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: Dishonored checks will be charged a processing fee of $25.00.

 

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Number of Workers

 
The Employer's Quarterly Contribution and Wage Report requires information on the number of employees. It is required that employers enter the Number of Covered Workers. This is a count of all full-time and part-time employees who worked 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. These statistics are important as they impact the overall cost to employers.

 

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Other Reporting Information

 
Address and Other Business Changes

To provide the best service possible, it is important that employers notify the division of any business changes, including address changes.  Employers that have established an ESS online account for unemployment insurance taxes can view their information through the portal. Through the ESS online portal employers can update addresses, contact information, owner information, Doing Business As (DBA), and Reporting Service information. Additionally, through the portal, employers can also close or open an account, correct a FEIN, or update the Legal Business Name.
 

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 services in Nevada, or if only temporary or incidental services are performed in other states, the services are "localized" in Nevada, and all 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 the "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 the employee starts their work and to which they customarily return. 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 they receive 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 they receive direction and control, all wages should be reported to this state, if the worker's residence is in Nevada.

 
Foreign Employment

If an employer employs 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

Employers who have paid no wages during a calendar quarter will not owe any taxes. However, they are still required to submit an Employer's Quarterly Contribution and Wage Report online. Four consecutive "no payroll " reports will result in an automatic suspension of the employer account by the division.

Employers who close their business or have no employees must notify the division immediately through their ESS portal at nui.nv.gov. If the division is not advised, the employer will remain in active status and will be subjected to unnecessary levies of assessment for failure to file reports.

 

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Where to Send Payments

 
Each quarter, mail 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

 

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Corrections to Quarterly Reports

 
Employers who discover a reporting error for a previous quarter need to supply the correct information through their ESS portal at nui.nv.gov.

 

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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. Employer credits do not expire and a request for refund must be submitted online through their ESS portal at nui.nv.gov

Corrections which result in an overpayment will be credited to the employer's online account to apply against future taxes.  Employer accounts which are no longer active and would like a refund, must make the request through their ESS portal at nui.nv.gov.  The law requires that all refunds will be made without interest.

Tax refund checks will be issued to the same business entity which is responsible for payment of unemployment insurance tax.  The "Pay to the Order" will list the corporate name or doing business as listed on the account.

 

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Credit Against Federal Unemployment Tax

 
Currently, the Federal Unemployment Tax is 6.0 percent (.060) of taxable wages up to $7,000 per individual. Employers who pay all state unemployment taxes when due 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 an Employer pays would increase.

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

Employers should report the sum, which was paid timely, for the four calendar quarters of the year on their form 940. Do not include CEP tax; this is a separate state tax and cannot be credited against an employer's Federal Unemployment Tax.