Nev. Admin. Code § 612.020 - Required records

Current through March 28, 2022

1. Each employing 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:
(a) For each payroll period:
(1) Beginning and ending dates.
(2) Total wages payable and the date on which the wages are paid.
(b) For each person:
(1) His or her name.
(2) His or her social security number.
(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 employment.
(6) The state in which services are performed.
(7) The 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 records relate.
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 later.

Notes

Nev. Admin. Code § 612.020
Employm't Security Dep't, No. 3, eff. 1-25-57-NAC A 6-3-85; A by Employm't Security Div. by R094-00, 10-18-2000

NRS NRS 612.220, 612.260

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