unit must establish, maintain and preserve, for at least 4 years from the date
of entry, true and accurate records with respect to each person who performs
services for the employing unit. The records must show:
For each payroll period:
(1) Beginning and ending dates.
(2) Total wages payable and the date on which
the wages are paid.
For each person:
(1) His or her
(2) His or her social
(3) His or her
rate of pay.
(4) The date of hire,
rehire or return to work after temporary layoff.
(5) The date and reason for separation from
(6) The state in which
services are performed.
dates worked and the total amount of wages earned in each payroll period and
the date on which the wages are paid with separate entries for:
(I) Money wages.
(II) Cash value of other remuneration,
including meals and lodging, indicating the number of meals and number of days
of lodging furnished the person.
(III) Special payments by cash or other
remuneration for services performed identified as bonuses, prizes or similar
awards, indicating the nature of the payments.
2. Each employing unit which
considers that it is not an employer subject to the law or that it is engaged
in exempt employment must keep and maintain the records required of employing
units under this section for at least 4 years after the period to which the
3. Each employer
subject to the law shall keep and maintain the records required under this
section for at least 4 years after the date the contributions to which they
relate become due or the date the contributions are paid, whichever is
Nev. Admin. Code § 612.020
Dep't, No. 3, eff. 1-25-57-NAC A 6-3-85; A by Employm't Security Div. by