Nev. Admin. Code § 612.260 - Contributions by employers
1. After April 1,
1965, contributions accrue and are payable with respect to wages paid within
each calendar quarter.
2.
Contributions are due and must be paid on or before the last day of the
calendar month next following the close of the quarter for which they are
payable.
3. The first contribution
of any employing unit which becomes an employer is due and must be paid on or
before the last day of the month next following the close of the quarter in
which the employing unit became liable as an employer. The payment must include
contributions which have accrued from the beginning of the quarter or other
period as of which liability began, according to the law in effect at the time
when the employing unit satisfied the conditions with respect to becoming an
employer.
4. The first contribution
of any employing unit which elects to become an employer and has received the
written approval of the Administrator must be paid on or before the last day of
the month next following the close of the quarter in which the conditions of
becoming an employer by election are satisfied and must include contributions
with respect to wages paid for employment occurring on and after the effective
date of the approval, to and including the last payroll period ending within
the calendar quarter in which the conditions for becoming an employer by
election are satisfied.
5. If the
Administrator finds that the collection of contributions from a particular
employer may be in jeopardy, he or she may, in writing, advance the due date of
the contributions and require the employer to pay contributions at monthly or
weekly intervals. If payment is required, the Administrator may also require
the employer to submit a satisfactory bond in an amount fixed by the
Administrator to guarantee the filing of required reports and payment of
contributions by the employer.
6.
If it appears to the Administrator that payment of contributions by an employer
at the quarterly reporting and payable dates will be onerous and burdensome to
the employer, the Administrator may, in writing, require the employer to pay
contributions at intervals of not less than 1 week to conform to the usual pay
periods of the employer, but the interval may not be extended beyond the normal
dates for quarterly reporting and payment.
Notes
NRS NRS 612.220, 612.535, 612.675
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