[Rev. 2/11/2015 11:32:22
AM--2014R2]
CHAPTER 612 - UNEMPLOYMENT COMPENSATION
GENERAL PROVISIONS
NRS 612.010 Short
title.
NRS 612.015 Definitions.
NRS 612.016 “Administrator”
defined.
NRS 612.017 “American
employing unit” defined.
NRS 612.025 “Base
period” defined.
NRS 612.030 “Benefit
year” defined.
NRS 612.035 “Benefits”
defined.
NRS 612.040 “Calendar
quarter” defined.
NRS 612.045 “Contributions”
defined.
NRS 612.049 “Division”
defined.
NRS 612.055 “Employer”
defined.
NRS 612.057 “Employer”:
Crew leaders who furnish persons to perform agricultural labor.
NRS 612.060 “Employing
unit” defined.
NRS 612.065 “Employment”
defined.
NRS 612.070 “Employment”:
Services included.
NRS 612.075 “Employment”:
Services performed entirely outside State by resident; election; approval by
Administrator.
NRS 612.080 “Employment”:
Services deemed localized within State.
NRS 612.085 “Employment”:
Services deemed employment unless specific facts shown.
NRS 612.090 “Employment”:
Certain agricultural labor included.
NRS 612.095 “Employment”:
Domestic service in private home excluded; exception.
NRS 612.100 “Employment”:
Service on foreign vessel or aircraft outside United States excluded.
NRS 612.105 “Employment”:
Service performed in employ of relative excluded.
NRS 612.110 “Employment”:
Service for United States, another state or political subdivision excluded;
exception.
NRS 612.115 “Employment”:
Service performed in employ of State or agency included; exceptions.
NRS 612.117 “Employment”:
Service performed by patient in employ of hospital excluded.
NRS 612.118 “Employment”:
Service performed by student in program for work experience excluded.
NRS 612.119 “Employment”:
Service performed by student or spouse under school program for financial
assistance to student excluded.
NRS 612.120 “Employment”:
Service performed in employ of corporation or foundation organized and operated
for religious, charitable, educational or scientific purposes or for prevention
of cruelty to children or animals excluded.
NRS 612.121 “Employment”:
Service performed in employ of charitable, religious or other nonprofit
organization.
NRS 612.123 “Employment”:
Service performed in employ of Indian tribe included; exceptions.
NRS 612.125 “Employment”:
Service performed in employment covered by federal system for compensation of
unemployed persons excluded; reciprocal agreements by Administrator.
NRS 612.130 “Employment”:
Service by minor in delivery of newspapers excluded.
NRS 612.133 “Employment”:
Service by licensed real estate salesperson or broker excluded.
NRS 612.135 “Employment”:
Service by lessees engaged in mining excluded.
NRS 612.140 “Employment”:
Domestic service in employ of college fraternity or sorority excluded;
exception.
NRS 612.142 “Employment”:
Services as agent-driver, commission-driver or solicitor of orders included;
exceptions.
NRS 612.144 “Employment”:
Services performed by person selling or soliciting the sale of products in
certain circumstances excluded.
NRS 612.145 “Employment”:
Service performed during half or more of pay period determined by nature of
entire service.
NRS 612.155 “Employment
office” defined.
NRS 612.165 “Fund”
defined.
NRS 612.167 “Hospital”
defined.
NRS 612.168 “Indian
tribe” defined.
NRS 612.169 “Institution
of higher education” defined.
NRS 612.170 “Insured
worker” defined.
NRS 612.175 “Signature”
defined.
NRS 612.180 “State”
defined.
NRS 612.185 “Unemployed”
defined; regulations by Administrator; exceptions.
NRS 612.190 “Wages”
defined.
NRS 612.195 “Week”
defined.
NRS 612.200 “Weekly
benefit amount” defined.
ADMINISTRATION
NRS 612.210 Unemployment
Compensation Service and State Employment Service created within Employment
Security Division of Department of Employment, Training and Rehabilitation.
[Repealed.]
NRS 612.215 Administrator:
Appointment; classification; administrative authority; other employment
prohibited; exception.
NRS 612.220 General
powers and duties of Administrator.
NRS 612.225 Official
seal of Administrator; judicial notice.
NRS 612.227 Lease-purchase
agreements for purchase of office buildings and land; assurances by State of
Nevada.
NRS 612.230 Personnel
of Division: Selection; classification; compensation; duties; stipends for
educational leave.
NRS 612.235 Biennial
report of Administrator.
NRS 612.240 Regulations
for internal management.
NRS 612.245 Administrative
determinations: Whether employing unit constitutes employer; whether service
constitutes employment; whether substantially common ownership, management or
control exists; appeal.
NRS 612.250 Administrative
determinations: Establishment of rates of contribution based upon experience;
appeal.
NRS 612.255 Administrator
to print and distribute law, rules, regulations, reports and other material.
NRS 612.260 Records
and reports of employing units: Inspection; destruction.
NRS 612.265 Disclosure
of information by Division; duty of private carriers of industrial insurance to
provide certain information to Administrator; penalty for improper disclosure
of certain information.
NRS 612.270 Depositions;
subpoenas; payment of witnesses.
NRS 612.275 Order
to appear and testify; penalty for failure to obey court order or subpoena of
Administrator or Board of Review.
NRS 612.280 Protection
against self-incrimination.
NRS 612.285 Cooperation
with Department of Labor.
NRS 612.290 Advance
to Unemployment Compensation Fund; application.
NRS 612.295 Reciprocal
arrangements with state and federal agencies.
NRS 612.300 Reimbursements
in accordance with reciprocal arrangements.
NRS 612.305 Employment
Security Council: Creation; membership; compensation of members; meetings;
Secretary; Board of Review.
NRS 612.310 Employment
Security Council: Duties.
NRS 612.330 Acceptance
of Wagner-Peyser Act; establishment and maintenance of free public employment
offices.
BENEFITS
NRS 612.335 Payment.
NRS 612.340 Amount
of weekly benefit.
NRS 612.344 Election
of base period following period of temporary disability or rehabilitation;
establishment of new benefit year.
NRS 612.350 Weekly
benefit for unemployment.
NRS 612.355 Duration
of benefits.
NRS 612.357 Deduction
and withholding of federal individual income tax.
NRS 612.360 Benefits
due deceased or incompetent person.
NRS 612.365 Overpayments
and recovery.
NRS 612.371 Reimbursement
of benefits paid if back pay awarded for same period.
CONDITIONS OF ELIGIBILITY FOR BENEFITS
NRS 612.375 General
conditions; reductions in benefits.
NRS 612.376 Person
employed by private employer while incarcerated not eligible for certain
benefits.
EXTENDED BENEFITS
NRS 612.377 Definitions.
[Effective until the earlier of the date of the expiration of section 502 of
Public Law No. 111-312 or the date that federal sharing is no longer authorized
pursuant to section 2005(a) of Public Law No. 111-5.]
NRS 612.377 Definitions.
[Effective on the earlier of the date of the expiration of section 502 of
Public Law No. 111-312 or the date that federal sharing is no longer authorized
pursuant to section 2005(a) of Public Law No. 111-5.]
NRS 612.3772 Other
provisions of chapter applicable to extended benefits.
NRS 612.3774 Conditions
of eligibility: Findings by Administrator.
NRS 612.3776 Amount
of weekly extended benefit.
NRS 612.3778 Benefit
amount for partial period.
NRS 612.378 Maximum
amount of extended benefit payable during year. [Effective until the earlier of
the date of the expiration of section 502 of Public Law No. 111-312 or the date
that federal sharing is no longer authorized pursuant to section 2005(a) of
Public Law No. 111-5.]
NRS 612.378 Maximum
amount of extended benefit payable during year. [Effective on the earlier of
the date of the expiration of section 502 of Public Law No. 111-312 or the date
that federal sharing is no longer authorized pursuant to section 2005(a) of
Public Law No. 111-5.]
NRS 612.3782 Amended
determination of entitlement based on increase of regular compensation.
NRS 612.3784 Notice
of commencement or termination of extended benefit period.
NRS 612.3786 Extended
benefit payments not chargeable against experience rating of base-period
employer.
DISQUALIFICATION FOR BENEFITS
NRS 612.380 Leaving
last or next to last employment without good cause or to seek other employment.
NRS 612.383 Discharge
for crimes in connection with employment.
NRS 612.385 Discharge
for misconduct.
NRS 612.390 Failure
to apply for available or suitable work or to accept suitable work when
offered.
NRS 612.392 Failure
to accept suitable work or engage in effort to obtain work: Effect on extended
benefits. [Each provision of this section expires by limitation on date it is
no longer required by federal law to be in effect.]
NRS 612.395 Unemployment
as result of labor dispute.
NRS 612.400 Receipt
of benefits under another unemployment compensation law.
NRS 612.405 Extended
benefits payable under Interstate Benefit Payment Plan.
NRS 612.420 Receipt
of wages in lieu of notice; severance pay.
NRS 612.425 Paid
vacation.
NRS 612.430 Receipt
of pay for vacation on termination of employment.
NRS 612.432 Vacation
or recess for holiday.
NRS 612.434 Period
between academic years or terms; paid sabbatical leave.
NRS 612.436 Sports
or athletic events.
NRS 612.445 Repayment
of benefits received as result of false statement or failure to disclose
material fact; penalty for unemployment insurance fraud; disqualification.
NRS 612.448 Alien
status.
CLAIMS FOR BENEFITS
NRS 612.450 Procedure.
NRS 612.455 Regulations
of Administrator; employer to provide unemployed person with statements and
materials.
NRS 612.457 Withholding
of benefits for obligation for support of child.
NRS 612.460 Unemployed
person may request determination of status; written determination by
Administrator; notice to employers during base period.
NRS 612.465 Effective
period of initial determination; payment of benefits.
NRS 612.470 Notice
to insured worker.
NRS 612.475 Notice
to employers of new or additional claim; employer’s duties and rights upon
receipt of notice.
NRS 612.480 Redeterminations.
NRS 612.485 Finality
of determination or redetermination.
NRS 612.490 Appeal
Tribunals: Appointment; alternate.
NRS 612.495 Appeal
to Appeal Tribunal: Initiation of appeal from determination or redetermination;
intervention of employing unit; withdrawal of appeal.
NRS 612.500 Hearing
on appeal: Procedure; evidence; record; witnesses; trial de novo in certain
circumstances.
NRS 612.505 Consolidated
appeals.
NRS 612.510 Notice
of decision of Appeal Tribunal; time for further appeal.
NRS 612.515 Appeal
to Board of Review.
NRS 612.520 Removal
or transfer of appeals from one Appeal Tribunal to another Appeal Tribunal.
NRS 612.525 Appeal
to courts: Time for appeal; exhaustion of administrative remedies; appeal by
Administrator.
NRS 612.530 Judicial
review of decision of Board of Review: Commencement of action in district
court; parties; service of petition; summary hearings; appeals to appellate
court.
NRS 612.533 Introduction
of certain evidence concerning claims for benefits prohibited in separate or
subsequent proceeding.
CONTRIBUTIONS
NRS 612.535 Payment;
registration of employer with Division.
NRS 612.540 Rate.
NRS 612.545 Base.
NRS 612.550 Rates
for employers.
NRS 612.551 Charging
of benefits to account of employer; grounds for removal of charges on account
of employer; appeal of certain determinations of Administrator; effect of
certain determinations on claimant.
NRS 612.553 Nonprofit
organizations, political subdivisions and Indian tribes: Payment of
contributions or reimbursement in lieu of contributions.
PERIOD, ELECTION AND TERMINATION OF EMPLOYER’S COVERAGE
NRS 612.555 Employing
unit becoming employer within calendar quarter subject to chapter from
beginning of quarter; exception.
NRS 612.560 When
employing unit ceases to be employer.
NRS 612.565 Employing
unit not subject to chapter may elect to become employer subject to chapter;
conditions.
NRS 612.570 Employing
unit may elect that services not covered by chapter shall be deemed to
constitute employment; conditions.
NRS 612.580 Termination
of employer’s election by Administrator.
UNEMPLOYMENT COMPENSATION FUND
NRS 612.583 “Benefits”
defined.
NRS 612.585 Establishment
and control.
NRS 612.590 Accounts;
deposits; refunds.
NRS 612.595 Withdrawals.
NRS 612.600 Management
of money upon discontinuance of Unemployment Trust Fund.
UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND
NRS 612.605 Creation;
receipt and use of money.
NRS 612.606 Additional
contributions by employer required for support of program for employment and
training of unemployed persons and persons employed in this State; exceptions.
NRS 612.607 Deposit,
transfer and expenditure of payments for program for employment and training of
unemployed persons and persons employed in this State.
NRS 612.608 Accrual
and submission of payments for program for employment and training of
unemployed persons and persons employed in this State; disregard of fractions.
NRS 612.609 Disbursement
of delinquent payments by employers.
NRS 612.610 Reimbursement.
UNEMPLOYMENT COMPENSATION BOND FUND
NRS 612.6102 Definitions.
NRS 612.6104 “Benefits”
defined.
NRS 612.6106 “Bond”
defined.
NRS 612.6108 “Bond
administrative expense” defined.
NRS 612.611 “Bond
obligation” defined.
NRS 612.6112 “Credit
agreement” defined.
NRS 612.6114 “Federal
advance” defined.
NRS 612.6116 “Special
bond contributions” defined.
NRS 612.6118 “Unemployment
Compensation Bond Fund” defined.
NRS 612.612 Legislative
findings and declarations.
NRS 612.6122 State
Board of Finance authorized to issue bonds to repay loans from Federal
Government for payment of unemployment compensation and to establish adequate
balances in Unemployment Trust Fund; contents of bond.
NRS 612.6124 Security
for bonds.
NRS 612.6128 Procedure
for payment of bond-related obligations.
NRS 612.613 Creation;
sources; uses.
NRS 612.6132 Payment
of special bond contributions; exceptions.
NRS 612.6134 Faith
of State pledged not to impair bonds.
EMPLOYMENT SECURITY FUND
NRS 612.615 Creation;
source and use of money.
FEDERAL UNEMPLOYMENT TRUST FUND
NRS 612.617 Requisition
and use of money credited to Nevada account.
INTEREST REPAYMENT FUND
NRS 612.6175 Creation;
sources; uses; duties of Administrator; assessment to be paid by employers;
exceptions; management of money upon discontinuance of Fund.
COLLECTION OF CONTRIBUTIONS
NRS 612.618 Payment
that is returned or dishonored does not constitute timely payment; additional
fee.
NRS 612.620 Interest
on unpaid contributions.
NRS 612.625 Civil
action: Notice; attachment.
NRS 612.630 Summary
judgment: Filing certificate; where to be filed; contents; entry of judgment.
NRS 612.635 Judgments:
Recording of abstract or copy; liens; priorities; execution.
NRS 612.640 Appeals
to appellate court.
NRS 612.642 Required
notice to State Contractors’ Board.
NRS 612.645 Division
authorized to act on behalf of State; filing fees, costs or bonds not required
of State; additional fee for recording, copying or certifying documents.
NRS 612.650 Priorities
under legal dissolutions or distributions.
NRS 612.655 Refunds
and adjustments.
NRS 612.660 Arbitrary
assessments upon failure of employer to file report or upon filing of incorrect
or insufficient report.
NRS 612.665 Notice
of arbitrary assessment: Contents; finality of assessment.
NRS 612.670 Readjustment
or modification of assessment.
NRS 612.675 Jeopardized
collections: Assessment; stay of collection of assessment.
NRS 612.680 Liens:
Creation; notice; foreclosure; release; compromise and satisfaction.
NRS 612.685 Creditors
and debtors of employer: Notice of delinquency of payment owed by employer;
power of State to satisfy debt owed to it.
NRS 612.686 Creditors
and debtors of employer: Duties; certain transfers of property prohibited;
demand to transmit certain property to Administrator.
NRS 612.687 Liability
of contractor to assure payment of amounts due from subcontractors.
NRS 612.690 Liability
of assignee, receiver, trustee and others selling property of employing unit:
Notice to Division.
NRS 612.695 Liability
of employer and purchaser or transferee upon sale or transfer of assets and
quitting business.
PROTECTION OF RIGHTS AND BENEFITS
NRS 612.700 Waiver
of rights void.
NRS 612.705 Limitation
of fees; unlawful solicitation; attorney’s fees.
NRS 612.710 Assignment
of benefits void; exemption from execution and attachment.
WITHHOLDING OF INCOME
NRS 612.7102 Administrator
authorized to require employer to withhold income to satisfy judgment.
NRS 612.7104 Notice
to person who is subject to withholding.
NRS 612.7106 Notice
to employer to withhold income; contents; notice may be issued electronically.
NRS 612.7108 Duties
of employer upon receipt of notice to withhold.
NRS 612.711 Notice
to withhold binding upon employer; employer may deduct amount for reimbursement
of costs; electronic transfer of payments by employer.
NRS 612.7112 Unlawful
to use withholding as basis for refusing to hire, discharging or taking
disciplinary action against employee; liability; penalty.
NRS 612.7114 Enforcement
proceedings against employer for refusal to withhold or misrepresentation of
employee income; remedies and penalties.
NRS 612.7116 Employer
and Administrator immunity.
PENALTIES
NRS 612.715 False
statement or failure to disclose material fact to obtain or increase benefit.
NRS 612.717 False
statement or failure to disclose material fact concerning termination of
employment.
NRS 612.720 Conspiracy
to obtain or increase benefit; series of false statements to obtain or increase
benefit.
NRS 612.725 False
statement or failure to disclose material fact to obtain or increase benefit
under federal law or law of another state.
NRS 612.730 False
statement or failure to disclose material facts by employer to prevent or
reduce payment of benefits; willful failure or refusal to pay contributions or
make reports; plan or scheme to avoid application of or reduce payment required
by chapter.
NRS 612.732 Transfer
or acquisition of business to obtain lower contribution rate; activity of
employer to obtain more favorable contribution rate; advising another person to
violate provisions of chapter.
NRS 612.735 Violations
of chapter, rules, regulations and orders.
NRS 612.740 Forfeits
and interest.
MISCELLANEOUS PROVISIONS
NRS 612.745 Representation
in court.
NRS 612.750 Reciprocal
arrangements by Administrator.
NRS 612.755 Power
of Legislature to amend or repeal chapter reserved.
NRS 612.760 Conditions
under which chapter becomes inoperative; refund of unobligated money.
_________
_________
GENERAL PROVISIONS
NRS 612.010 Short title. This
chapter shall be known and may be cited as the Unemployment Compensation Law.
[1:129:1937; 1931 NCL § 2825.01]
NRS 612.015 Definitions. As
used in this chapter, unless the context clearly requires otherwise, the words
and terms defined in NRS 612.016 to 612.200, inclusive, have the meanings ascribed to them
in those sections.
[2:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1945,
299; 1943 NCL § 2825.02]—(NRS A 1995, 1095; 2001, 1458)
NRS 612.016 “Administrator” defined. “Administrator”
means the Administrator of the Division.
(Added to NRS by 1993, 1804)
NRS 612.017 “American employing unit” defined. “American
employing unit” means:
1. A person who is a resident of the
United States;
2. A partnership, if two-thirds or more of
the partners are residents of the United States;
3. A trust if all of the trustees are
residents of the United States; or
4. A corporation organized under the laws
of the United States or of any state.
(Added to NRS by 1971, 1350)
NRS 612.025 “Base period” defined.
1. Except as otherwise provided in this
section and in NRS 612.344, “base period” means the
first 4 of the last 5 completed calendar quarters immediately preceding the
first day of a person’s benefit year, except that if one calendar quarter of
the base period so established has been used in a previous determination of the
person’s entitlement to benefits the base period is the first 4 completed
calendar quarters immediately preceding the first day of the person’s benefit
year.
2. If a person is not entitled to benefits
using the base period as defined in subsection 1 but would be entitled to
benefits if the base period were the last 4 completed calendar quarters
immediately preceding the first day of the person’s benefit year, “base period”
means the last 4 completed calendar quarters immediately preceding the first
day of the person’s benefit year.
3. In the case of a combined wage claim
pursuant to the reciprocal arrangements provided in NRS
612.295, the base period is that applicable under the unemployment
compensation law of the paying state.
[2:129:1937; renumbered 2.1:129:1937, 1945, 299; A
1949, 257; 1955, 698]—(NRS A 1973, 1354; 1991, 120; 2009, 13)
NRS 612.030 “Benefit year” defined.
1. Except as otherwise provided in NRS 612.344, with respect to any person, “benefit
year” means the 52 consecutive weeks beginning with the first day of the week
with respect to which a valid claim is filed, and thereafter the 52 consecutive
weeks beginning with the first day of the first week with respect to which a
valid claim is filed after the termination of the person’s last preceding benefit
year.
2. In the case of a combined wage claim
pursuant to the reciprocal arrangements provided in NRS
612.295, the benefit year is that applicable under the unemployment
compensation law of the paying state.
3. Any claim for benefits made in
accordance with NRS 612.450 and 612.455 shall be deemed to be a valid claim for the
purposes of this section if the claimant has been paid wages for employment by
employers as provided in paragraph (d) of subsection 1 of NRS 612.375.
[2:129:1937; renumbered 2.3:129:1937, 1945, 299; A
1949, 257; 1951, 339; 1955, 698]—(NRS A 1973, 1355; 1991, 120)
NRS 612.035 “Benefits” defined. “Benefits”
means the money payments payable to an individual, as provided in this chapter,
with respect to his or her unemployment.
[2:129:1937; renumbered 2.2:129:1937, 1945, 299; 1943
NCL § 2825.02]
NRS 612.040 “Calendar quarter” defined. “Calendar
quarter” means the period of 3 consecutive calendar months ending on March 31,
June 30, September 30 or December 31, or the equivalent thereof as the
Administrator may prescribe by regulation, excluding, however, any calendar quarter
or portion thereof which occurs before January 1, 1938.
[2:129:1937; renumbered 2.5:129:1937, 1945, 299; 1943
NCL § 2825.02]—(NRS A 1993, 1804)
NRS 612.045 “Contributions” defined. “Contributions”
means the money payments to the Unemployment Compensation Fund required by this
chapter, but does not include reimbursement payments in lieu of contributions
as provided in NRS 612.553.
[2:129:1937; renumbered 2.4:129:1937, 1945, 299; 1943
NCL § 2825.02]—(NRS A 1973, 1355; 1977, 828)
NRS 612.049 “Division” defined. “Division”
means the Employment Security Division of the Department of Employment,
Training and Rehabilitation.
(Added to NRS by 1993, 1804)
NRS 612.055 “Employer” defined. “Employer”
means:
1. Any employing unit which for any
calendar quarter has paid or is liable to pay wages of $225 or more, and which
employs during that period one or more persons in an employment subject to this
chapter.
2. Any person or employing unit which
acquired the organization, trade or business, or substantially all the assets
thereof, of another which at the time of the acquisition was an employer
subject to this chapter.
3. Any person or employing unit which
acquired the organization, trade or business, or substantially all of the
assets thereof, of another employing unit if the employment record of the
person or employing unit subsequent to the acquisition, together with the
employment record of the acquired unit, before the acquisition, both within the
same calendar quarter, would be sufficient to constitute such an employing unit
as an employer subject to this chapter under subsection 1.
4. Any employing unit not an employer by
reason of any other subsection of this section, for which within either the
current or preceding year service in employment is or was performed with
respect to which such an employing unit is liable for any federal tax against which
credit may be taken for contributions required to be paid into a state
unemployment fund.
5. Any employing unit which, having become
an employer under subsection 1, 2 or 3, has not, under NRS
612.555 to 612.580, inclusive, ceased to be an
employer subject to this chapter.
6. For the effective period of its
election pursuant to NRS 612.565, 612.570 and 612.580, any
other employing unit which has elected to become fully subject to this chapter.
7. In the case of domestic service in a
private home, local college club or local chapter of a college fraternity or
sorority, with respect to any calendar year, any person or employing unit who
during any calendar quarter in the current calendar year or the preceding
calendar year paid cash wages of $1,000 or more for such service.
8. In the case of agricultural labor, with
respect to any calendar year, any person or employing unit who:
(a) During any calendar quarter in the current
calendar year or the preceding calendar year paid cash wages of $20,000 or more
for agricultural labor; or
(b) On at least 20 days during the current
calendar year or preceding calendar year, each day being in a different
calendar week, employed at least 10 persons in agricultural labor for some
portion of the day, whether or not:
(1) The weeks were consecutive; or
(2) The persons were employed at the same
moment of time.
Ê For purposes
of this subsection, agricultural labor does not include the wages earned by or
the employment of any employee performing domestic service.
9. This State, or any political
subdivision thereof, or any instrumentality of this State or its political
subdivision which is owned by this State or one or more of its political
subdivisions alone or in conjunction with one or more other states or political
subdivisions thereof.
10. An Indian tribe, or any political
subdivision thereof, or any subsidiary or business enterprise wholly owned by
an Indian tribe alone or in conjunction with one or more other Indian tribes or
political subdivisions thereof.
[2:129:1937; renumbered 2.8:129:1937, 1945, 299; A
1955, 698]—(NRS A 1977,
828; 2001,
1459)
NRS 612.057 “Employer”: Crew leaders who furnish persons to perform
agricultural labor.
1. As used in this section, “crew leader”
means any person who:
(a) Furnishes persons to perform agricultural
labor for any other person;
(b) Pays the persons furnished by him or her,
either on his or her own behalf or on behalf of another person; and
(c) Has not entered into a written agreement with
another person under which he or she is designated as an employee of the other
person.
2. For purposes of this chapter, any
person who is a member of a crew furnished by a crew leader to perform
agricultural labor for any other person is in the employment of the crew leader
if:
(a) The crew leader holds a valid certification
of registration under the Farm Labor Contractor Registration Act of 1963; or
(b) Substantially all the members of the crew
operate or maintain tractors, mechanized harvesting or crop-dusting equipment
or any other mechanized equipment provided by the crew leader, and the services
of the person performing agricultural labor are not otherwise defined as
employment under this chapter.
3. Whenever any person is furnished by a
crew leader to perform agricultural labor for any other person and he or she is
not in the employment of the crew leader pursuant to subsection 2:
(a) The other person and not the crew leader is
considered the employer; and
(b) The other person is considered to have paid
cash remuneration to the person performing the agricultural labor in an amount
equal to the amount paid by the crew leader, either on behalf of the crew
leader or on behalf of the other person.
(Added to NRS by 1977, 831)
NRS 612.060 “Employing unit” defined.
1. “Employing unit” means any individual
or type of organization, including any partnership, association, trust, estate,
joint-stock company, insurance company, or corporation, whether domestic or
foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof,
or the legal representative of a deceased person, which has or subsequent to
January 1, 1936, had in its employ one or more individuals performing services
for it within this State.
2. All individuals performing services
within this State for any employing unit which maintains two or more separate
establishments within this State shall be deemed to be employed by a single
employing unit for all the purposes of this chapter.
3. Each individual employed to perform or
to assist in performing the work of any agent or employee of any employing unit
shall be deemed to be employed by such employing unit for all the purposes of
this chapter, whether such individual was hired or paid directly by such
employing unit or by such agent or employee, provided the employing unit had
actual or constructive knowledge of the work.
[2:129:1937; renumbered 2.7:129:1937, 1945, 299; 1943
NCL § 2825.02]
NRS 612.065 “Employment” defined. Subject
to the provisions of NRS 612.070 to 612.145, inclusive, “employment” means service,
including service in interstate commerce, performed for wages or under any
contract of hire, written or oral, express or implied.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955,
698]—(NRS A 2001,
1460)
NRS 612.070 “Employment”: Services included. “Employment”
includes:
1. A person’s entire service, performed
within or both within and without this State if:
(a) The service is localized in this State;
(b) The service is not localized in any state but
some of the service is performed in this State and:
(1) The base of operations, or, if there
is no base of operations, then the place from which such service is directed or
controlled, is in this State; or
(2) The base of operations or place from
which such service is directed or controlled is not in any state in which some
part of the service is performed, but the person’s residence is in this State;
or
(c) The service is that of a person who is a
citizen of the United States, and is performed outside the United States,
except Canada, after December 31, 1971, in the employ of an American employing
unit (other than service that is deemed “employment” under the provisions of
paragraph (a) or (b) of subsection 1 or similar provisions of the law of
another state), if:
(1) The employer’s principal place of
business in the United States is located in this State; or
(2) The employer has no place of business
in the United States, but:
(I) The employer is a natural person
who is a resident of this State;
(II) The employer is a corporation
which is organized under the laws of this State; or
(III) The employer is a partnership
or a trust and the number of the partners or trustees who are residents of this
State is greater than the number who are residents of any one other state; or
(3) None of the criteria of subparagraphs
(1) and (2) of paragraph (c) is met but the employer has elected coverage in
this State or, the employer having failed to elect coverage in any state, the
employee has filed a claim for benefits, based on such service, under the law
of this State.
2. Services performed by an officer or
member of the crew of an American vessel or American aircraft on or in
connection with such vessel or aircraft, if the operating office, from which
the operations of such vessel or aircraft operating within, or within and
without, the United States are ordinarily and regularly supervised, managed,
directed and controlled, is within this State.
Ê In addition
to any other provisions of this section, service is required to be covered
under this chapter, if with respect to such service a tax is required to be
paid under any federal law imposing a tax against which credit may be taken for
contributions required to be paid into a state unemployment fund, or if such
service is required to be covered as a condition for full tax credit against
the tax imposed by the Federal Unemployment Tax Act.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955,
698]—(NRS A 1971, 1355; 1973, 1355; 1977, 829)
NRS 612.075 “Employment”: Services performed entirely outside State by
resident; election; approval by Administrator. Services
not covered under NRS 612.070 and performed
entirely without this State, with respect to no part of which contributions are
required and paid under an unemployment compensation law of any other state or
the Federal Government, shall be deemed to be employment subject to this
chapter if the person performing the services is a resident of this State and
the Administrator approves the election of the employing unit for which the
services are performed that the entire service of the person shall be deemed to
be employment subject to this chapter.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1993, 1804)
NRS 612.080 “Employment”: Services deemed localized within State. Service shall be deemed to be localized within
a state if:
1. The service is performed entirely
within such state; or
2. The service is performed both within
and without such state, but the service performed without such state is
incidental to the individual’s service within the state; for example, is
temporary or transitory in nature or consists of isolated transactions.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]
NRS 612.085 “Employment”: Services deemed employment unless specific facts
shown. Services performed by a
person for wages shall be deemed to be employment subject to this chapter
unless it is shown to the satisfaction of the Administrator that:
1. The person has been and will continue
to be free from control or direction over the performance of the services, both
under his or her contract of service and in fact;
2. The service is either outside the usual
course of the business for which the service is performed or that the service
is performed outside of all the places of business of the enterprises for which
the service is performed; and
3. The service is performed in the course
of an independently established trade, occupation, profession or business in
which the person is customarily engaged, of the same nature as that involved in
the contract of service.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1993, 1804)
NRS 612.090 “Employment”: Certain agricultural labor included.
1. “Employment” includes agricultural
labor if:
(a) The services are performed in the employ of a
person who:
(1) Paid cash wages of $20,000 or more
during any calendar quarter of the current calendar year or preceding calendar
year to persons employed in agricultural labor, including, without limitation,
an alien described in subsection 4 without regard to whether the alien or the
services performed by the alien are required to be covered by the Federal
Unemployment Tax Act; or
(2) Employed 10 or more persons in
agricultural labor, including, without limitation, an alien described in
subsection 4 without regard to whether the alien or the services performed by
the alien are required to be covered by the Federal Unemployment Tax Act, some
portion of the day for at least 20 days, each day being in a different calendar
week, during the current calendar year or preceding calendar year whether or
not the weeks were consecutive or the persons were employed at the same moment
of time; and
(b) The services are performed:
(1) On a farm, in the employ of any
person, in connection with cultivating the soil, or in connection with raising
or harvesting any agricultural or horticultural commodity, including the
raising, shearing, feeding, caring for, training and management of livestock,
bees, poultry and fur-bearing animals and wildlife.
(2) In the employ of the owner or tenant
or other operator of a farm, in connection with the operation, management,
conservation, improvement or maintenance of the farm and its tools and
equipment, or in salvaging timber or clearing land of brush and other debris
left by a hurricane, if the major part of the service is performed on a farm.
(3) In connection with the production or
harvesting of any commodity defined as an agricultural commodity in section
15(g) of the Agricultural Marketing Act, 12 U.S.C. § 1141j, or in connection
with the ginning of cotton, or in connection with the operation or maintenance
of ditches, canals, reservoirs or waterways, not owned or operated for profit,
used exclusively for supplying and storing water for farming purposes.
(4) Except as otherwise provided in
subsection 2, in the employ of the operator of a farm in handling, planting,
drying, packing, packaging, processing, freezing, grading, storing or
delivering to storage or to market, or to a carrier for transportation to market,
in its unmanufactured state, any agricultural or horticultural commodity, but
only if the operator produced more than one-half of the commodity with respect
to which such service is performed.
(5) Except as otherwise provided in
subsection 2, in the employ of a group of operators of farms, or a cooperative
organization of which such operators are members, in the performance of service
described in subparagraph (4), but only if such operators produced more than
one-half of the commodity with respect to which such service is performed.
(6) On a farm operated for profit although
the service is not in the course of the employer’s trade or business.
2. The provisions of subparagraphs (4) and
(5) of paragraph (b) of subsection 1 do not apply to service performed in
connection with commercial canning or commercial freezing or in connection with
any agricultural or horticultural commodity after its delivery to a terminal
market for distribution for consumption.
3. As used in this section, the term
“farm” includes stock, dairy, poultry, fruit, fur-bearing animal and truck
farms, plantations, ranches, nurseries, ranges, greenhouses or other similar
structures used primarily for raising agricultural or horticultural
commodities, and orchards.
4. The provisions of paragraph (b) of
subsection 1 do not apply to services performed by an alien admitted to the
United States to perform agricultural labor pursuant to sections 214(c) and
101(a)(15)(H) of the Immigration and Nationality Act, 8 U.S.C. §§ 1184(c) and
1101(a)(15)(H)(ii)(a), respectively, unless the alien or the services are
required to be covered by the Federal Unemployment Tax Act.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1971, 1356; 1977, 830; 1999, 1218; 2009, 1193)
NRS 612.095 “Employment”: Domestic service in private home excluded;
exception. “Employment” does not
include domestic service in a private home unless the amount paid in cash wages
by an employer or employing unit is $1,000 or more for service performed in any
calendar quarter of the current calendar year or the preceding calendar year.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1977,
832)
NRS 612.100 “Employment”: Service on foreign vessel or aircraft outside
United States excluded. “Employment”
shall not include service performed on or in connection with a foreign vessel
or aircraft, if the employee is employed on and in connection with such vessel
or aircraft when outside the United States.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1971, 1357)
NRS 612.105 “Employment”: Service performed in employ of relative excluded. “Employment” does not include service
performed by an individual in the employ of the individual’s son, daughter or
spouse, and service performed by a child under the age of 18 years in the
employ of the child’s father or mother.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1973, 1356)
NRS 612.110 “Employment”: Service for United States, another state or
political subdivision excluded; exception.
1. “Employment” does not include service
performed in the employ of any other state or its political subdivisions, or of
the United States Government, or of an instrumentality of any other state or
states or their political subdivisions or of the United States, except that if
the Congress of the United States permits the states to require any
instrumentality of the United States to make payment into an unemployment fund
under a state unemployment compensation act, and to comply with state
regulations thereunder, then, to the extent permitted by Congress, and from and
after the date on which such permission becomes effective, all of the
provisions of this chapter are applicable to the instrumentality and to
services performed for the instrumentality in the same manner, to the same
extent, and on the same terms as to all other employers, employing units,
persons and services.
2. If this State is not certified by the
Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954 for
any year, then the payments required from such instrumentalities and their
workers with respect to that year must be refunded by the Administrator from
the Unemployment Fund, without interest.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1993, 1805)
NRS 612.115 “Employment”: Service performed in employ of State or agency
included; exceptions.
1. “Employment” includes service performed
in the employ of this State, or of any political subdivision thereof, or of any
instrumentality of this State or its political subdivisions which is owned by
this State or one or more of its political subdivisions alone or in conjunction
with one or more other states or political subdivisions thereof, which is
excluded from the definition of “employment” by the provisions of 26 U.S.C. §
3306(c)(7), except service:
(a) As an elected official;
(b) As a member of a legislative body, or a
member of the judiciary, of the State or a political subdivision;
(c) As a member of the Nevada National Guard or
Nevada Air National Guard;
(d) In employment serving on a temporary basis in
case of fire, storm, snow, earthquake, flood or similar emergency;
(e) In a position which, pursuant to state law,
is designated as a major nontenured policymaking or advisory position, or a
policymaking or advisory position the performance of the duties of which
ordinarily does not require more than 8 hours per week; or
(f) By an inmate of a custodial or penal
institution.
2. Every department of this State, and
every political subdivision thereof, and each of the instrumentalities of this
State and its political subdivisions, shall become an employer as provided in
this chapter.
3. “Employment” does not include service
performed:
(a) In a facility conducted for the purpose of
carrying out a program of rehabilitation for persons whose earning capacity is
impaired by age or physical or mental deficiency or injury, or providing
remunerative work for persons who, because of their impaired physical or mental
capacity, cannot be readily absorbed in the competitive labor market by a
person receiving such rehabilitation or remunerative work; or
(b) As part of an unemployment work-relief or
work-training program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof, by a person
receiving such work relief or work training.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1971, 1357; 1977, 832; 1991, 823)
NRS 612.117 “Employment”: Service performed by patient in employ of hospital
excluded. “Employment” shall not
include service performed in the employ of a hospital if such service is
performed by a patient of the hospital.
(Added to NRS by 1971, 1350)
NRS 612.118 “Employment”: Service performed by student in program for work
experience excluded. “Employment”
does not include service performed by a person who is enrolled at a nonprofit
or public educational institution, which normally maintains a regular faculty
and curriculum and normally has a regularly organized body of students in
attendance at the place where its educational activities are carried on, as a
student in a full-time program, taken for credit at the institution, which
combines academic instruction with work experience, if the service is an
integral part of the program, and the institution has so certified to the
employer. This section does not apply to service performed in a program
established for or on behalf of an employer or group of employers.
(Added to NRS by 1971, 1350; A 1983, 600)
NRS 612.119 “Employment”: Service performed by student or spouse under
school program for financial assistance to student excluded. “Employment” does not include service
performed in the employ of a school, college or university if the service is
performed by:
1. A student who is enrolled and is
regularly attending classes at the school, college or university.
2. The spouse of a student, if the spouse
is advised at the time the spouse commences performing the service that the
employment is provided under a program to provide financial assistance to the
student by the school, college or university and the employment will not be
covered by any program of unemployment compensation.
(Added to NRS by 1971, 1350; A 1973, 597; 1977, 897)
NRS 612.120 “Employment”: Service performed in employ of corporation or
foundation organized and operated for religious, charitable, educational or
scientific purposes or for prevention of cruelty to children or animals
excluded. “Employment” shall not
include service performed in the employ of a corporation, community chest,
fund, or foundation, organized and operated exclusively for religious,
charitable, scientific, literary, hospital or educational purposes, or for the
prevention of cruelty to children or animals, no part of the net earnings of
which inures to the benefit of any private shareholder or individual except as
provided in NRS 612.121.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1971, 1357)
NRS 612.121 “Employment”: Service performed in employ of charitable,
religious or other nonprofit organization.
1. “Employment” includes service by a
person in the employ of:
(a) Corporations; or
(b) Any community chest, fund or foundation
organized and operated exclusively for religious, charitable, scientific,
testing for public safety, literary or educational purposes, or for the prevention
of cruelty to children or animals, no part of the net earnings of which inures
to the benefit of any private shareholder or person, no substantial part of the
activities of which is carrying on propaganda, or otherwise attempting, to
influence legislation, and which does not participate in, or intervene in
(including the publishing or distributing of statements), any political
campaign on behalf of any candidate for public office, only if the following
conditions are met:
(1) The service is excluded from
“employment” as defined in the Federal Unemployment Tax Act solely by reason of
26 U.S.C. § 3306(c)(8).
(2) The organization had four or more
persons in employment for some portion of a day in each of 20 different weeks,
whether or not such weeks were consecutive, within either the current or
preceding calendar year, regardless of whether they were employed at the same
moment of time.
2. For the purposes of subsection 1 the
term “employment” does not apply to service performed:
(a) In the employ of:
(1) A church or convention or association
of churches; or
(2) An organization which is operated
primarily for religious purposes and which is operated, supervised, controlled
or principally supported by a church or convention or association of churches;
(b) By a duly ordained, commissioned or licensed
minister of a church in the exercise of his or her ministry or by a member of a
religious order in the exercise of duties required by such order;
(c) In a facility conducted for the purpose of
carrying out a program of rehabilitation for persons whose earning capacity is
impaired by age or physical or mental deficiency or injury or providing
remunerative work for persons who because of their impaired physical or mental
capacity cannot be readily absorbed in the competitive labor market by a person
receiving such rehabilitation or remunerative work; or
(d) As part of an unemployment work-relief or
work-training program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof, by a person
receiving such work relief or work training.
(Added to NRS by 1971, 1351; A 1977, 833)
NRS 612.123 “Employment”: Service performed in employ of Indian tribe
included; exceptions.
1. “Employment” includes service performed
in the employ of an Indian tribe, or of any political subdivision thereof, or
of any subsidiary or business enterprise wholly owned by an Indian tribe alone
or in conjunction with one or more other Indian tribes or political
subdivisions thereof, which is excluded from the definition of “employment” by
the provisions of 26 U.S.C. § 3306(c)(7), as amended, except service:
(a) As an elected official;
(b) As a council member or a member of the
judiciary of a tribe or a political subdivision thereof;
(c) In employment serving on a temporary basis in
case of fire, storm, snow, earthquake, flood or similar emergency;
(d) In a position which, pursuant to tribal law,
is designated as a major nontenured policymaking or advisory position, or a
policymaking or advisory position the performance of the duties of which
ordinarily does not require more than 8 hours per week; or
(e) By an inmate of a custodial or penal
institution.
2. “Employment” does not include service
performed:
(a) In a facility conducted for the purpose of
carrying out a program of rehabilitation for persons whose earning capacity is
impaired by age or physical or mental deficiency or injury, or providing
remunerative work for persons who, because of their impaired physical or mental
capacity, cannot be readily absorbed in the competitive labor market, by a
person receiving such rehabilitation or remunerative work; or
(b) As part of an unemployment work-relief or
work-training program assisted or financed in whole or in part by any federal
agency or an agency of a state or political subdivision thereof, by a person
receiving such work relief or work training.
(Added to NRS by 2001, 1458)
NRS 612.125 “Employment”: Service performed in employment covered by federal
system for compensation of unemployed persons excluded; reciprocal agreements
by Administrator.
1. “Employment” does not include service
performed after June 30, 1939, in the employ of an employer as defined in the
Railroad Unemployment Insurance Act (45 U.S.C. §§ 351 et seq.) and service with
respect to which unemployment compensation is payable under any other
unemployment compensation system established by an Act of Congress.
2. The Administrator shall enter into
agreements with the proper agencies under such Act or Acts of Congress, which
agreements must become effective 10 days after publication thereof in one or
more newspapers of general circulation in this State, to provide reciprocal
treatment to persons who have, after acquiring potential rights to benefits
under this chapter, acquired rights to unemployment compensation under such Act
or Acts of Congress, or who have, after acquiring potential rights to
unemployment compensation under such Act or Acts of Congress, acquired rights
to benefits under this chapter.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1981,
96; 1993,
1805)
NRS 612.130 “Employment”: Service by minor in delivery of newspapers
excluded. “Employment” shall not
include service by an individual under the age of 18 years in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution
to any point for subsequent delivery or distribution.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]
NRS 612.133 “Employment”: Service by licensed real estate salesperson or
broker excluded. “Employment”
shall not include services performed by a licensed real estate salesperson or
licensed real estate broker who is employed as a salesperson or associate
broker by another licensed real estate broker, whether such services are
performed for such employer or for a third person, if such services are
performed for remuneration solely by way of commission.
(Added to NRS by 1957, 59)
NRS 612.135 “Employment”: Service by lessees engaged in mining excluded. “Employment” shall not include service
performed by lessees engaged in mining under lease agreements unless the
individual lease agreement or the practice in actual operations under such
agreement is such as would constitute the lessees employees of the lessor at
common law.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]
NRS 612.140 “Employment”: Domestic service in employ of college fraternity
or sorority excluded; exception. “Employment”
does not include domestic service performed in the employ of a local chapter of
a college fraternity or sorority unless the amount paid in cash wages by an
employer or employing unit is $1,000 or more for service performed during any
calendar quarter of the current calendar year or the preceding calendar year.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]—(NRS A 1971, 1364; 1977, 834)
NRS 612.142 “Employment”: Services as agent-driver, commission-driver or
solicitor of orders included; exceptions.
1. “Employment” means any service
performed:
(a) As an agent-driver or commission-driver
engaged in distributing meat products, vegetable products, fruit products,
bakery products, beverage (other than milk) or laundry or dry-cleaning
services, for the principal of the agent-driver or commission-driver, as
applicable.
(b) As a traveling or city salesperson, other
than as an agent-driver or commission-driver, engaged upon a full-time basis in
the solicitation on behalf of, and the transmission to, the principal of the
traveling or city salesperson, as applicable (except for sideline sales
activities on behalf of some other person) of orders from wholesalers,
retailers, contractors or operators of hotels, restaurants or other similar
establishments for merchandise for resale or supplies for use in their business
operations.
2. For purposes of this section, the term
“employment” includes services described in subsection 1 performed after
December 31, 1971, only if:
(a) The contract of service contemplates that
substantially all of the services are to be performed personally by such
individual;
(b) The individual does not have a substantial
investment in facilities used in connection with the performance of the
services (other than in facilities for transportation); and
(c) The services are not in the nature of a
single transaction that is not part of a continuing relationship with the
person for whom the services are performed.
(Added to NRS by 1971, 1350)
NRS 612.144 “Employment”: Services performed by person selling or soliciting
the sale of products in certain circumstances excluded.
1. “Employment” does not include services
performed by a person who:
(a) Directly sells or solicits the sale of
products, in person or by telephone:
(1) On the basis of a deposit, commission,
purchase for resale or similar arrangement specified by the Administrator by
regulation, if the products are to be resold to another person in his or her
home or place other than a retail store; or
(2) To another person from his or her home
or place other than a retail store;
(b) Receives compensation or remuneration based
on his or her sales or the services the person performs for customers rather
than for the number of hours that the person works; and
(c) Performs pursuant to a written agreement with
the person for whom the services are performed which provides that the person
who performs the services is not an employee for the purposes of this chapter.
2. As used in this section, “product”
means a tangible good or an intangible service, or both.
(Added to NRS by 1983, 600; A 1993, 1805; 1997, 161)
NRS 612.145 “Employment”: Service performed during half or more of pay
period determined by nature of entire service. If
the services performed during one-half or more of any pay period by an
individual for the employing unit constitute employment, all the services of
such individual for such period shall be deemed to be employment; but if the
services performed during more than one-half of any such period by an
individual for the employing unit do not constitute employment then none of the
services of such individual for such period shall be deemed to be employment.
[Part 2:129:1937; renumbered in error 2.19:129:1937,
1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A
1955, 698]
NRS 612.155 “Employment office” defined. “Employment
office” means a free public employment office or branch thereof, operated by
this State or maintained as a part of a state-controlled system of public
employment offices.
[2:129:1937; renumbered 2.10:129:1937, 1945, 299;
1943 NCL § 2825.02]
NRS 612.165 “Fund” defined. “Fund”
means the Unemployment Compensation Fund established by this chapter, to which
all contributions, other than special bond contributions, as defined in NRS 612.6116, or payments in lieu of contributions,
are required to be deposited and from which all benefits provided under this
chapter shall be paid and from which the principal due on a bond which is
attributable to the payment of benefits under Title XII of the Social Security
Act, 42 U.S.C. §§ 1321 et seq., as amended, or which is attributable to the
repayment of the principal of a federal advance, in each case, exclusive of
interest on the bond or bond administrative expenses, as defined in NRS 612.6108, may be paid.
[2:129:1937; renumbered 2.11:129:1937, 1945, 299;
1943 NCL § 2825.02]—(NRS A 1971, 1364; 2013, 2649)
NRS 612.167 “Hospital” defined. “Hospital”
means an institution which has been licensed, certified or approved by the
Division of Public and Behavioral Health of the Department of Health and Human
Services.
(Added to NRS by 1971, 1353; A 1973, 1406)
NRS 612.168 “Indian tribe” defined. “Indian
tribe” has the meaning ascribed to it in 26 U.S.C. § 3306(u), as amended.
(Added to NRS by 2001, 1458)
NRS 612.169 “Institution of higher education” defined. “Institution of higher education” means an
educational institution which:
1. Admits as regular students only persons
having a certificate of graduation from a high school or the recognized
equivalent of such a certificate;
2. Is legally authorized within this State
to provide a program of education beyond high school;
3. Provides an educational program for
which it awards a Bachelor’s or higher degree, or provides a program which is
acceptable for full credit toward such a degree, or offers a program of
training to prepare students for gainful employment in a recognized occupation;
and
4. Is a public or other nonprofit
institution.
Ê For the
purposes of this section, all colleges and universities of this State are
institutions of higher education.
(Added to NRS by 1971, 1353; A 1977, 834)
NRS 612.170 “Insured worker” defined. An
“insured worker” is one who has been paid wages within his or her base period,
from employers, in an amount sufficient to qualify for benefits.
[2.19:129:1937; added 1951, 339]—(NRS A 1971, 749)
NRS 612.175 “Signature” defined.
1. “Signature” means the signature of the
State Treasurer and the countersignature of the Administrator or his or her
duly authorized agent for that purpose.
2. Particularly, but without limitation,
“signature,” in NRS 612.583 to 612.600, inclusive, means and shall be deemed to mean
not only the handwritten signature or countersignature of such officers or agent
but also their facsimile signatures when stamped upon such warrants as are
referred to in this chapter.
[9 1/2:129:1937; added 1939, 12; A 1949, 257; 1943
NCL § 2825.09 1/2]—(NRS A 1993, 1806)
NRS 612.180 “State” defined. “State”
includes, in addition to the states of the United States of America, the
District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands.
[2:129:1937; renumbered 2.12:129:1937, 1945, 299;
1943 NCL § 2825.02]—(NRS A 1960, 121; 1971, 1358; 1977, 834)
NRS 612.185 “Unemployed” defined; regulations by Administrator; exceptions.
1. A person shall be deemed “unemployed”
in any week during which the person performs no services and with respect to
which no remuneration is payable to the person or in any week of less than
full-time work if the remuneration payable to the person with respect to such
week is less than the person’s weekly benefit amount if the person has no
dependents or less than the person’s augmented weekly benefit amount if the
person has dependents.
2. The Administrator shall adopt
regulations applicable to unemployed persons, making such distinctions in the
procedures as to total unemployment, partial unemployment of persons who were
totally unemployed, partial unemployment of persons who retain their regular
employment and other forms of part-time work, as the Administrator deems
necessary.
3. No person shall be deemed to be
unemployed in any week in which the person:
(a) Is self-employed;
(b) Receives benefits for a temporary total
disability or a temporary partial disability pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or
(c) Receives money for rehabilitative services
pursuant to chapters 616A to 616D, inclusive, or 617 of NRS.
[2:129:1937; renumbered 2.13:129:1937, 1945, 299; A
1949, 257; 1951, 339; 1955, 698]—(NRS A 1957, 754; 1985, 802; 1993, 533, 1806; 1995, 530)
NRS 612.190 “Wages” defined.
1. “Wages” means:
(a) All remuneration paid for personal services,
including commissions and bonuses and the cash value of all remuneration
payable in any medium other than cash; and
(b) Income from tips reported by an employee to
his or her employer pursuant to 26 U.S.C. § 6053(a). For the purposes of
determining income from tips:
(1) Such reports may not be amended.
(2) Tips reported after the 10th day of
the month following the calendar month in which they were received may not be
included or used in any claim for benefits.
2. The reasonable cash value of
remuneration payable in any medium other than cash must be estimated and
determined in accordance with regulations adopted by the Administrator. To
determine insured status only, back pay awards must be allocated to the
quarters with respect to which they were paid.
3. “Wages” does not include:
(a) The amount of any payment made, including any
amount paid by an employing unit for insurance or annuities, or into a fund, to
provide for any such payment, to or on behalf of a person or any dependents of
the person under a plan or system established by an employing unit which makes
provision generally for persons performing service for it, or for those persons
generally and their dependents, or for a class or classes of those persons, or
for a class or classes of those persons and their dependents, on account of:
(1) Retirement;
(2) Sickness or accident disability;
(3) Medical or hospitalization expenses in
connection with sickness or accident disability; or
(4) Death.
(b) The amount of any payment made by an
employing unit to a person performing service for it, including any amount paid
by an employing unit for insurance or annuities, or into a fund, to provide for
any such payment, on account of retirement.
(c) The amount of any payment on account of
sickness or accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability by an employing unit to or on
behalf of a person performing services for it after the expiration of 6
calendar months following the last calendar month in which the person performed
services for the employing unit.
(d) The amount of any payment made by an
employing unit to or on behalf of a person performing services for it or a
beneficiary of the person:
(1) From or to a trust described in
Section 401(a) which is exempt from tax under Section 501(a) of the Internal Revenue
Code of 1954 at the time of the payment unless the payment is made to a person
performing services for the trust as remuneration for such services and not as
a beneficiary of the trust; or
(2) Under or to an annuity plan which, at
the time of the payment, meets the requirements of Section 401(a)(3), (4), (5)
and (6) of the Internal Revenue Code of 1954.
(e) The payment by an employing unit, without
deduction from the remuneration of the person in its employ, of the tax imposed
upon a person in its employ, under Section 3101 of the Internal Revenue Code of
1954 with respect to services performed for the employing unit.
(f) Remuneration paid in any medium other than
cash to any person who performs agricultural labor or to a person for service
not in the course of the employing unit’s trade or business.
(g) The amount of any payment, other than
vacation or sick pay, made to a person after the month in which the person
attains the age of 65, if the person did not perform services for the employing
unit in the period for which the payment is made.
[2:129:1937; renumbered 2.14:129:137, 1945, 299; A
1947, 299; 1949, 257; 1955, 698]—(NRS A 1957, 513; 1977, 835; 1983, 1954; 1991, 2388; 1993, 1806)
NRS 612.195 “Week” defined. “Week”
means such period of 7 consecutive calendar days as the Administrator may by
regulations prescribe.
[2:129:1937; renumbered 2.15:129:1937, 1945, 299;
1943 NCL § 2825.02]—(NRS A 1993, 1807)
NRS 612.200 “Weekly benefit amount” defined. An
individual’s “weekly benefit amount” means the amount of benefit the individual
would be entitled to receive for 1 week of total unemployment.
[2:129:1937; renumbered 2.16:129:1937, 1945, 299;
1943 NCL § 2825.02]
ADMINISTRATION
NRS 612.210 Unemployment Compensation Service and State Employment Service
created within Employment Security Division of Department of Employment,
Training and Rehabilitation. Repealed.
(See chapter 36, Statutes of Nevada 2013, at page 101.)
NRS 612.215 Administrator: Appointment; classification; administrative
authority; other employment prohibited; exception.
1. The Division is administered by a
full-time salaried Administrator, who is appointed by the Director of the
Department of Employment, Training and Rehabilitation and who serves at the
pleasure of the Director.
2. The Administrator:
(a) Is in the unclassified service of the State.
(b) Has full administrative authority with
respect to the operation and functions of the Division.
(c) Except as otherwise provided in NRS 284.143, shall devote his or her
entire time and attention to the business of his or her office and shall not
pursue any other business or occupation or hold any other office of profit.
[3:59:1941; 1931 NCL § 2825.25b] + [16:295:1953; A
1955, 465]—(NRS A 1967, 1502; 1971, 1441; 1981, 1284; 1993, 1808; 1995, 2317; 2013, 96)
NRS 612.220 General powers and duties of Administrator. The Administrator:
1. Shall administer this chapter.
2. Has power and authority to adopt, amend
or rescind such rules and regulations, to employ, in accordance with the
provisions of this chapter, such persons, make such expenditures, require such
reports, make such investigations, and take such other action as the
Administrator deems necessary or suitable to that end.
3. Shall determine his or her own
organization and methods of procedure for the Division in accordance with the
provisions of this chapter.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1977, 1389; 1993, 1808)
NRS 612.225 Official seal of Administrator; judicial notice. The Administrator shall have an official seal
which must be judicially noticed.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1808)
NRS 612.227 Lease-purchase agreements for purchase of office buildings and
land; assurances by State of Nevada.
1. The Administrator, subject to the
provisions of this section, may enter into lease-purchase agreements with any
persons, corporations, associations or partnerships for the purchase of office
buildings and the land upon which the buildings are located. Rentals to the
lessor must be paid by the Division, or any agency which may hereafter absorb
the employment security program.
2. The Administrator may take title in the
name of the State of Nevada to premises which are the subject of such a
lease-purchase agreement upon fulfillment of the terms of the agreement.
3. All lease-purchase agreements
heretofore entered into by the Administrator are hereby ratified, confirmed and
adopted.
4. The State of Nevada hereby assures the
Employment and Training Administration of the United States Department of Labor
that upon the amortization of the costs of any building and premises heretofore
or hereafter purchased or agreed to be purchased for the use of the Division
pursuant to any lease-purchase agreement, the Division may continue to occupy
the building without the payment of rent, and will be assessed only the
reasonable cost of operation and maintenance of the building.
5. If it becomes necessary for the
Division to be moved from any such building after it has been purchased through
the amortization of the cost thereof, the State of Nevada hereby gives
assurance that other substantially similar space will be furnished to the
Division without further payments by the Division or the Employment and
Training Administration of the United States Department of Labor, other than
payment of the reasonable cost of operation and maintenance thereof.
6. If it becomes necessary for the
Division to be moved from any such building before the cost thereof has been
completely amortized, the State of Nevada hereby gives assurance that credit
will be allowed for the amount of money granted to the Division by the
Employment and Training Administration of the United States Department of Labor
for the partial amortization of the building to the end that money granted by
the Employment and Training Administration for the use of substantially similar
space will not exceed the amount which the Division would have been obligated
to pay if it had remained in the premises.
(Added to NRS by 1960, 348; A 1961, 9; 1973, 1356; 1977, 897; 1993, 1808)
NRS 612.230 Personnel of Division: Selection; classification; compensation;
duties; stipends for educational leave.
1. For the purpose of insuring the
impartial selection of personnel on the basis of merit, the Administrator shall
fill all positions in the Division, except the post of Administrator, from
registers prepared by the Division of Human Resource Management of the
Department of Administration, in conformity with such rules, regulations and
classification and compensation plans relating to the selection of personnel as
may be adopted or prescribed by the Administrator.
2. The Administrator shall select all
personnel either from the first five candidates on the eligible lists as
provided in this chapter, or from the highest rating candidate within a radius
of 60 miles of the place in which the duties of the position will be performed.
The Administrator may fix the compensation and prescribe the duties and powers
of such personnel, including such officers, accountants, attorneys, experts,
and other persons as may be necessary in the performance of the duties under
this chapter, and may delegate to any such person such power and authority as
the Administrator deems reasonable and proper for its effective administration.
3. The Administrator shall classify
positions under this chapter and shall establish salary schedules and minimum
personnel standards for the positions so classified. The Administrator shall
devise and establish fair and reasonable regulations governing promotions,
demotions and terminations for cause in accordance with such established
personnel practices as will tend to promote the morale and welfare of the
organization.
4. The Administrator may grant educational
leave stipends to officers and employees of the Division if all of the cost of
the educational leave stipends may be paid from money of the Federal
Government.
[Part 4:59:1941; A 1945, 119; 1955, 518] +
[5:59:1941; A 1945, 119; 1955, 518]—(NRS A 1960, 409; 1963, 1070; 1965, 256;
1971, 571; 1975, 348; 1981, 1687; 1983, 643; 1985, 441; 1993, 1809)
NRS 612.235 Biennial report of Administrator.
1. Not later than December 1, 1956, and
December 1 of every second year thereafter, the Administrator shall submit to
the Governor a report covering the administration and operation of this chapter
during the preceding biennium and shall make such recommendations for amendment
to this chapter as the Administrator deems proper.
2. Such reports must include a balance
sheet of the money in the Fund, in which there must be provided, if possible, a
reserve against the liability in future years to pay benefits in excess of the
then current contributions, which reserves must be set up by the Administrator
in accordance with accepted actuarial principles on the basis of statistics or
employment business activity and other relevant factors for the longest
possible period.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1810)
NRS 612.240 Regulations for internal management. Regulations
for the internal management of the Division which do not affect private rights
or procedures available to the public may be adopted, amended or rescinded by
the Administrator and become effective in the manner and at the time prescribed
by the Administrator.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1977, 1389; 1981, 96; 1983, 462; 1993, 1810)
NRS 612.245 Administrative determinations: Whether employing unit constitutes
employer; whether service constitutes employment; whether substantially common
ownership, management or control exists; appeal.
1. The Administrator may, upon his or her
own motion or upon application of an employing unit, and after notice and opportunity
for the employing unit to submit facts, make determinations with respect to
whether an employing unit constitutes an employer and whether services
performed for or in connection with the business of an employing unit
constitute employment for that employing unit.
2. The Administrator may, upon his or her
own motion or upon the application of an employing unit, make a determination
that substantially common ownership, management or control exists between any
two or more employers.
3. Appeal from any such determination may
be taken in the manner prescribed by this chapter for the appeal of
determinations respecting benefits.
4. A determination of the Administrator
which has not been appealed, or of the Appeal Tribunal, the Board of Review or
the district court on appeal, together with the record, may be introduced in
any proceeding involving a claim for benefits, and is conclusive as to the
facts and the determination, unless the claimant introduces substantial
evidence controverting a material fact so found.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1969,
312; 1981, 394;
1993, 1810;
2005, 445)
NRS 612.250 Administrative determinations: Establishment of rates of
contribution based upon experience; appeal.
1. The Administrator, upon his or her own
motion or upon application of an employer made within 15 days after notice of
benefits charged to the employer’s experience rating record or of the
establishment of the employer’s contribution rate, may, after notice and
opportunity for the employer to submit facts, make determinations with respect
to all matters pertinent to the establishment of a rate of contribution based
upon experience. No employer may be permitted to contest under this section the
chargeability of benefits based on a determination made pursuant to NRS 612.450 to 612.530,
inclusive, except for the reason that services included in the determination
were not performed for the employer or that there is error in the amount of
wages included therein.
2. Appeal from any such determination may
be taken in the manner prescribed by this chapter for the appeal of
determinations respecting benefits.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1969,
312; 1981, 395;
1993, 1810)
NRS 612.255 Administrator to print and distribute law, rules, regulations,
reports and other material. The
Administrator shall cause to be printed for distribution to the public the text
of this chapter, his or her regulations and general and special rules, his or
her reports to the Governor, and any other material the Administrator deems
relevant and suitable, and shall furnish the same to any person upon
application therefor.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1811)
NRS 612.260 Records and reports of employing units: Inspection; destruction.
1. Each employing unit shall keep true and
accurate work records, containing such information as the Administrator may
prescribe. Such records must be open to inspection and may be copied by the
Administrator or the Administrator’s authorized representatives or the
Department of Taxation at any reasonable time and as often as may be necessary.
2. The Administrator, the Board of Review,
or any Appeal Tribunal may require from any employing unit any sworn or unsworn
reports, with respect to persons employed by it, which the Administrator or the
Board of Review deems necessary for the effective administration of this
chapter.
3. Except as limited by this subsection,
the Administrator may:
(a) Destroy any letter of the Division and any
form, benefit determination or redetermination, ruling, employer’s status or
contribution report, wage slip report, claim record, wage list or any auxiliary
computer file related thereto at the expiration of 4 years after the record was
originated or filed with the Division; or
(b) Destroy such records at any time after having
microfilmed them in the manner and on film or paper that complies with the
minimum standards of quality approved for such microfilmed records by the
American National Standards Institute. The microfilmed records must be retained
for not less than 4 years.
Ê This
subsection does not apply to records pertaining to grants, accounts or
expenditures for administration, or to the records of the Unemployment
Compensation Administration Fund.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1971,
749; 1981, 395;
1993, 1811;
2011, 28;
2013, 96)
NRS 612.265 Disclosure of information by Division; duty of private carriers
of industrial insurance to provide certain information to Administrator;
penalty for improper disclosure of certain information.
1. Except as otherwise provided in this
section and NRS 239.0115 and 612.642, information obtained from any employing unit
or person pursuant to the administration of this chapter and any determination
as to the benefit rights of any person is confidential and may not be disclosed
or be open to public inspection in any manner which would reveal the person’s
or employing unit’s identity.
2. Any claimant or a legal representative
of a claimant is entitled to information from the records of the Division, to
the extent necessary for the proper presentation of the claimant’s claim in any
proceeding pursuant to this chapter. A claimant or an employing unit is not
entitled to information from the records of the Division for any other purpose.
3. Subject to such restrictions as the
Administrator may by regulation prescribe, the information obtained by the
Division may be made available to:
(a) Any agency of this or any other state or any
federal agency charged with the administration or enforcement of laws relating
to unemployment compensation, public assistance, workers’ compensation or labor
and industrial relations, or the maintenance of a system of public employment
offices;
(b) Any state or local agency for the enforcement
of child support;
(c) The Internal Revenue Service of the
Department of the Treasury;
(d) The Department of Taxation; and
(e) The State Contractors’ Board in the
performance of its duties to enforce the provisions of chapter 624 of NRS.
Ê Information
obtained in connection with the administration of the Division may be made
available to persons or agencies for purposes appropriate to the operation of a
public employment service or a public assistance program.
4. Upon written request made by a public
officer of a local government, the Administrator shall furnish from the records
of the Division the name, address and place of employment of any person listed
in the records of employment of the Division. The request must set forth the
social security number of the person about whom the request is made and contain
a statement signed by the proper authority of the local government certifying
that the request is made to allow the proper authority to enforce a law to recover
a debt or obligation owed to the local government. Except as otherwise provided
in NRS 239.0115, the information
obtained by the local government is confidential and may not be used or
disclosed for any purpose other than the collection of a debt or obligation
owed to that local government. The Administrator may charge a reasonable fee
for the cost of providing the requested information.
5. The Administrator may publish or
otherwise provide information on the names of employers, their addresses, their
type or class of business or industry, and the approximate number of employees
employed by each such employer, if the information released will assist
unemployed persons to obtain employment or will be generally useful in
developing and diversifying the economic interests of this State. Upon request
by a state agency which is able to demonstrate that its intended use of the
information will benefit the residents of this State, the Administrator may, in
addition to the information listed in this subsection, disclose the number of
employees employed by each employer and the total wages paid by each employer.
The Administrator may charge a fee to cover the actual costs of any
administrative expenses relating to the disclosure of this information to a
state agency. The Administrator may require the state agency to certify in
writing that the agency will take all actions necessary to maintain the
confidentiality of the information and prevent its unauthorized disclosure.
6. Upon request therefor, the
Administrator shall furnish to any agency of the United States charged with the
administration of public works or assistance through public employment, and may
furnish to any state agency similarly charged, the name, address, ordinary
occupation and employment status of each recipient of benefits and the
recipient’s rights to further benefits pursuant to this chapter.
7. To further a current criminal
investigation, the chief executive officer of any law enforcement agency of
this State may submit a written request to the Administrator that the
Administrator furnish, from the records of the Division, the name, address and
place of employment of any person listed in the records of employment of the Division.
The request must set forth the social security number of the person about whom
the request is made and contain a statement signed by the chief executive
officer certifying that the request is made to further a criminal investigation
currently being conducted by the agency. Upon receipt of such a request, the
Administrator shall furnish the information requested. The Administrator may
charge a fee to cover the actual costs of any related administrative expenses.
8. In addition to the provisions of subsection
5, the Administrator shall provide lists containing the names and addresses of
employers, and information regarding the wages paid by each employer to the
Department of Taxation, upon request, for use in verifying returns for the
taxes imposed pursuant to chapters 363A and
363B of NRS. The Administrator may charge a
fee to cover the actual costs of any related administrative expenses.
9. A private carrier that provides
industrial insurance in this State shall submit to the Administrator a list
containing the name of each person who received benefits pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS during the preceding month and
request that the Administrator compare the information so provided with the
records of the Division regarding persons claiming benefits pursuant to this
chapter for the same period. The information submitted by the private carrier
must be in a form determined by the Administrator and must contain the social
security number of each such person. Upon receipt of the request, the
Administrator shall make such a comparison and, if it appears from the
information submitted that a person is simultaneously claiming benefits under
this chapter and under chapters 616A to 616D, inclusive, or chapter 617 of NRS, the Administrator shall notify the
Attorney General or any other appropriate law enforcement agency. The
Administrator shall charge a fee to cover the actual costs of any related
administrative expenses.
10. The Administrator may request the
Comptroller of the Currency of the United States to cause an examination of the
correctness of any return or report of any national banking association
rendered pursuant to the provisions of this chapter, and may in connection with
the request transmit any such report or return to the Comptroller of the
Currency of the United States as provided in section 3305(c) of the Internal
Revenue Code of 1954.
11. If any employee or member of the Board
of Review, the Administrator or any employee of the Administrator, in violation
of the provisions of this section, discloses information obtained from any
employing unit or person in the administration of this chapter, or if any
person who has obtained a list of applicants for work, or of claimants or
recipients of benefits pursuant to this chapter uses or permits the use of the
list for any political purpose, he or she is guilty of a gross misdemeanor.
12. All letters, reports or communications
of any kind, oral or written, from the employer or employee to each other or to
the Division or any of its agents, representatives or employees are privileged
and must not be the subject matter or basis for any lawsuit if the letter,
report or communication is written, sent, delivered or prepared pursuant to the
requirements of this chapter.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1965,
115; 1967, 627; 1971, 749; 1983, 409, 858; 1987, 1463; 1989, 1170; 1991, 351, 2464, 2466; 1993, 534, 624, 657, 803, 1811; 1995, 579, 1580, 1997; 1997, 579; 1999, 1756; 2003,
20th Special Session, 214; 2007, 2123; 2013, 96, 2210)
NRS 612.270 Depositions; subpoenas; payment of witnesses.
1. In the discharge of the duties imposed
by this chapter, the Administrator, an Appeal Tribunal created by this chapter,
the members of the Board of Review and any authorized representatives of any of
them may:
(a) Take depositions.
(b) Certify to official acts.
(c) Issue subpoenas to compel the attendance of
witnesses and the production of books, papers, correspondence, memoranda, and
other records deemed necessary as evidence in connection with an appealed claim
or the administration of this chapter.
2. Witness fees may be paid to those
witnesses in the amounts provided by law for witnesses in a district court.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1981, 96; 1993, 1813; 2007, 62)
NRS 612.275 Order to appear and testify; penalty for failure to obey court
order or subpoena of Administrator or Board of Review.
1. In case of contumacy by a person, or
refusal to obey a subpoena issued to any person, any district court of this
State within the jurisdiction of which the inquiry is carried on or within the
jurisdiction of which the person guilty of contumacy or refusal to obey is
found or resides or transacts business, upon application by the Administrator,
the Board of Review, an Appeal Tribunal, or any duly authorized representative
of any of them, shall have jurisdiction to issue to such person an order
requiring such person to appear before the Administrator, the Board of Review,
an Appeal Tribunal or any duly authorized representative of any of them, there
to produce evidence if so ordered or there to give testimony touching the
matter under investigation or in question, and any failure to obey such order
of the court may be punished by the court as a contempt thereof.
2. Any person who, without just cause,
fails or refuses to attend and testify or to answer any lawful inquiry or to
produce books, papers, correspondence, memoranda, and other records, if it is
in his or her power so to do, in obedience to a subpoena of the Administrator,
the Board of Review, an Appeal Tribunal, or any duly authorized representative
of any of them, is guilty of a misdemeanor. Each day such violation continues
shall be deemed to be a separate offense.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1967,
628; 1993, 1813)
NRS 612.280 Protection against self-incrimination.
1. No person may be excused from attending
and testifying or from producing books, papers, correspondence, memoranda and
other records before the Administrator, the Board of Review, an Appeal
Tribunal, or any duly authorized representative of any of them, or in obedience
to the subpoena of any of them in any cause or proceeding before the
Administrator, the Board of Review, or an Appeal Tribunal, on the ground that
the testimony or evidence, documentary or otherwise, required of the person may
tend to incriminate the person or subject the person to a penalty or
forfeiture.
2. No person may be prosecuted or
subjected to any penalty or forfeiture, for or on account of any transaction,
matter or thing concerning which the person is compelled, after having claimed
his or her privilege against self-incrimination, to testify or produce
evidence, documentary or otherwise, except that any person so testifying is not
exempt from prosecution and punishment for perjury committed in so testifying.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)
NRS 612.285 Cooperation with Department of Labor. In
the administration of this chapter the Administrator shall:
1. Cooperate to the fullest extent
consistent with the provisions of this chapter with the Department of Labor.
2. Make such reports, in such form and
containing such information as the Department of Labor may from time to time
require.
3. Comply with such provisions as the
Department of Labor may from time to time find necessary to assure the
correctness and verification of such reports.
4. Comply with the regulations prescribed
by the Department of Labor governing the expenditures of such sums as may be
allotted and paid to this State by the Federal Government for the purpose of
assisting in the administration of this chapter.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)
NRS 612.290 Advance to Unemployment Compensation Fund; application.
1. The Administrator is authorized and
directed to apply for an advance to the Unemployment Compensation Fund and to
accept such advance in accordance with the conditions specified in Title XII of
the Social Security Act, as amended.
2. Upon request of the Administrator, the
Governor shall make application for advances to the State of Nevada in
accordance with the provisions of c. 657, 68 Stat. 671, approved August 5,
1954.
[Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)
NRS 612.295 Reciprocal arrangements with state and federal agencies. The Administrator is authorized to enter into
reciprocal arrangements with the appropriate and duly authorized agencies of
other states, or the Federal Government, or both, whereby:
1. Services performed by a person for a
single employing unit for which services are customarily performed by the
person in more than one state, under circumstances not specifically provided
for in NRS 612.065 to 612.145,
inclusive, shall be deemed to be service performed entirely within any one of
the states in which any part of the person’s service is performed, or in which
the person has his or her residence, or in which the employing unit maintains a
place of business, provided there is in effect, as to such services, an
election by an employing unit with the acquiescence of the person, approved by
the agency charged with the administration of that state’s unemployment
compensation law, pursuant to which services performed by the person for that
employing unit are deemed to be performed entirely within that state.
2. Potential rights to benefits
accumulated under the unemployment compensation laws of one or more states or
under one or more such laws of the Federal Government, or both, may constitute
the basis for the payment of benefits through a single appropriate agency under
terms which the Administrator finds will be fair and reasonable as to all
affected interests and will not result in any substantial loss to the
Unemployment Compensation Fund.
3. Wages or services, upon the basis of
which a person may become entitled to benefits under an Unemployment
Compensation Law of another state or of the Federal Government, shall be deemed
to be wages for the purpose of determining his or her rights to benefits under
this chapter, and wages on the basis of which a person may become entitled to
benefits under this chapter shall be deemed to be wages for services on the
basis of which unemployment compensation is payable under such law of another
state or of the Federal Government, but no such arrangement may be entered into
unless it contains provisions for reimbursements to the Unemployment
Compensation Fund for such of the benefits paid under this chapter upon the
basis of such wages or services, and provisions for reimbursements from the
Unemployment Compensation Fund for such of the compensation paid under such
other law upon the basis of wages, as the Administrator finds will be fair and
reasonable as to all affected interests.
4. The Administrator shall participate in
such arrangements for the payment of compensation on the basis of combining a
person’s wages and employment covered under this chapter with the person’s
wages and employment covered under the unemployment compensation laws of other
states as may be approved by the Secretary of Labor in consultation with the
state unemployment compensation agencies as reasonably calculated to assure the
prompt and full payment of compensation in such situations and which include
provisions for applying the base period of this or any other single state law
to a claim involving the combining of a person’s wages and employment covered
under two or more state Unemployment Compensation Laws, and avoiding the
duplicate use of wages and employment by reason of such combining.
5. Contributions due under this chapter
with respect to wages shall for the purposes of NRS
612.618 to 612.655, inclusive, be deemed to
have been paid to the Unemployment Compensation Fund as of the date payment was
made as contributions therefor under another state or federal unemployment
compensation law, but no such arrangement may be entered into unless it
contains provisions for such reimbursement to the Unemployment Compensation
Fund of such contributions as the Administrator finds will be fair and
reasonable as to all affected interests.
[Part 9:59:1941; A 1945, 119; 1943 NCL § 2825.25h]—(NRS
A 1971, 1358; 1993,
1815)
NRS 612.300 Reimbursements in accordance with reciprocal arrangements.
1. Reimbursements paid from the
Unemployment Compensation Fund pursuant to subsection 3 of NRS 612.295 shall be deemed to be benefits for the
purposes of this chapter.
2. The Administrator is authorized to make
to other state or federal agencies, and to receive from such other state or
federal agencies, reimbursements from or to the Unemployment Compensation Fund,
in accordance with arrangements entered into pursuant to NRS
612.295.
[Part 9:59:1941; A 1945, 119; 1943 NCL §
2825.25h]—(NRS A 1993,
1816)
NRS 612.305 Employment Security Council: Creation; membership; compensation
of members; meetings; Secretary; Board of Review.
1. The Nevada Employment Security Council,
consisting of nine members appointed by the Governor, is hereby created to
assure an impartial development of administrative policies within the Division.
2. The Governor shall appoint members who
represent an equal number of employer representatives and employee
representatives who may fairly be regarded as representative because of their
vocation, employment or affiliations, and members who are representatives of
the general public.
3. The Governor shall appoint three of the
nine members of the Employment Security Council to serve as a Board of Review.
The Board must be comprised of:
(a) One member who is a representative of labor;
(b) One member who is a representative of
employers; and
(c) One member who is a representative of the
general public.
4. The Governor may remove any member of
the Employment Security Council or Board of Review for cause.
5. Members of the Employment Security
Council are entitled to receive $80 per day for each day of actual service on
the Employment Security Council or Board of Review.
6. Regular meetings of the Employment
Security Council may be held twice in each calendar year. Special meetings, not
to exceed six in number during any calendar year, may be held at the call of
the Chair.
7. The Administrator is an ex officio
member of the Employment Security Council and is its Secretary. The Secretary
is not entitled to compensation for his or her services on the Employment
Security Council, but the Secretary is entitled to be reimbursed for his or her
necessary traveling and other expenses.
[Part 6:59:1941; A 1951, 228; 1955, 518]—(NRS A 1971,
847; 1975, 300; 1977,
1246; 1981,
1989; 1983,
1448; 1985,
442; 1993,
1816; 2001,
1460)
NRS 612.310 Employment Security Council: Duties.
1. The Employment Security Council shall
act as an advisory council to the Administrator to:
(a) Reduce and prevent unemployment.
(b) Encourage and assist in the adoption of
practical methods of vocational training, retraining and vocational guidance.
(c) Investigate, recommend, advise and assist in
the establishment and operation by municipalities, counties, school districts
and the State of reserves for public works to be used in times of business
depression and unemployment.
(d) Promote the reemployment of unemployed
workers throughout the State in every other way that may be feasible.
(e) Carry on and publish the results of
investigations and research studies to these ends.
2. Whenever the Employment Security
Council believes that a change in contribution or benefit rates will become
necessary to protect the solvency of the Unemployment Compensation Fund, it
shall promptly so inform the Administrator and make recommendations with
respect thereto.
[Part 6:59:1941; A 1951, 228; 1955, 518]—(NRS A 1977, 1246; 1993, 1817)
NRS 612.330 Acceptance of Wagner-Peyser Act; establishment and maintenance
of free public employment offices.
1. The Administrator shall establish and
maintain free public employment offices in such number and in such places as
may be necessary for the proper administration of this chapter and for the
purposes of performing such duties as are within the purview of the
Wagner-Peyser Act, being c. 49, 48 Stat. 113, approved June 6, 1933, as
amended, and entitled “An Act to provide for the establishment of a national
employment system and for cooperation with the states in the promotion of such
system, and for other purposes,” and also designated as 29 U.S.C. §§ 49 et seq.
2. The provisions of the Wagner-Peyser
Act, as amended, are hereby accepted by this State in conformity with 29 U.S.C.
§ 49c, and this State will observe and comply with the requirements thereof.
3. The Administrator shall cooperate with
any official or agency of the United States having powers or duties under the
provisions of the Wagner-Peyser Act, as amended, and shall do and perform all
things necessary to secure to this State the benefits of the Wagner-Peyser Act,
as amended, in the promotion and maintenance of a system of public employment
offices. The Division is hereby designated and constituted the agency of this
State for the purposes of the Wagner-Peyser Act, as amended.
4. All money received by this State under
the Wagner-Peyser Act, as amended, must be paid into the Unemployment
Compensation Administration Fund, and is hereby made available to the
Administrator to be expended as provided by this chapter and by the Wagner-Peyser
Act, as amended.
5. For the purpose of establishing and
maintaining free public employment offices, the Administrator is authorized to
enter into agreements with the Railroad Retirement Board, or any other agency
of the United States charged with the administration of an unemployment
compensation law, with any political subdivision of this State, or with any
private nonprofit organizations, and as a part of any such agreement the
Administrator may accept money, services or quarters as a contribution to the
Unemployment Compensation Administration Fund.
[8:59:1941; 1931 NCL § 2825.25g]—(NRS A 1971, 750; 1993, 1817; 2013, 99)
BENEFITS
NRS 612.335 Payment.
1. Twenty-four months after the date when
contributions first accrue under this chapter, benefits become payable from the
Fund, except that wages earned for services performed in the employ of an
employer, as defined in the Railroad Unemployment Insurance Act, approved June
25, 1938, being c. 680, 52 Stat. 1094, and also designated as 45 U.S.C. §§ 351
et seq., must not be included to determine eligibility under paragraph (d) of
subsection 1 of NRS 612.375 or total amount of
benefits under NRS 612.355, with respect to any
benefit year commencing on or after July 1, 1939, nor may any benefits with
respect to unemployment occurring on and after July 1, 1939, be payable on the
basis of such wages under NRS 612.335 to 612.365, inclusive.
2. All benefits must be paid through the
offices of the Division in accordance with such regulations as the
Administrator may prescribe.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1971, 751; 1985, 307; 1993, 1818)
NRS 612.340 Amount of weekly benefit.
1. A person’s weekly benefit amount is an
amount equal to one twenty-fifth of the person’s total wages for employment by
employers during the quarter of the person’s base period in which the total
wages were highest, but not less than $16 per week, nor more than the maximum
weekly benefit amount determined as follows: On or before the first day of July
of each year, the total wages reported for the preceding calendar year by
employers subject to the provisions of this chapter must be divided by the
average of the 12 midmonth totals of all workers in employment for employers as
reported in that year. The average annual wage thus obtained must be divided by
52 and the average weekly wage thus determined must be rounded to the nearest
cent. Fifty percent of that average weekly wage, rounded to the nearest lower
multiple of $1, if not a multiple of $1, constitutes the maximum weekly benefit
amount. In making this calculation, any tips which were included in reported
wages must be excluded.
2. The maximum weekly benefit amount as
determined on or before July 1 of each year must be paid to persons whose
benefit year commences on or after July 1 of that year and before July 1 of the
following year.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1957, 751; 1965,
107; 1967, 960; 1969, 448; 1971, 1204; 1983, 859, 1956)
NRS 612.344 Election of base period following period of temporary disability
or rehabilitation; establishment of new benefit year.
1. A person who has received:
(a) Benefits for a temporary total disability or
a temporary partial disability pursuant to chapters
616A to 616D, inclusive, or 617 of NRS;
(b) Money for rehabilitative services pursuant to
chapters 616A to 616D, inclusive, or 617 of NRS; or
(c) Compensation pursuant to any similar federal
law,
Ê may elect a
base period consisting of the first 4 of the last 5 completed calendar quarters
immediately preceding the first day of the calendar week in which the
disability began.
2. An elected base period may be
established only if the person files a claim for benefits within 3 years after
the initial period of disability begins and not later than the fourth calendar
week of unemployment after:
(a) The end of the period of temporary total
disability or temporary partial disability; or
(b) The date the person ceases to receive money
for rehabilitative services,
Ê whichever
occurs later. If one calendar quarter of the described base period has been
used in a previous determination of the person’s entitlement to benefits, the
elected base period must be the first 4 completed calendar quarters immediately
preceding the first day of the calendar week in which the disability began.
3. A person who has elected a base period
pursuant to this section and who had previously established a benefit year may
establish a new benefit year consisting of the 52 consecutive weeks beginning
with the first day of the first week with respect to which a valid claim is
filed after the period of disability ends or payments for rehabilitative
services cease, whichever occurs later. The previously established benefit year
terminates upon the beginning of the new benefit year.
(Added to NRS by 1991, 120; A 1993, 536)
NRS 612.350 Weekly benefit for unemployment.
1. An eligible person who is unemployed
and otherwise entitled to receive benefits in any week must be paid for that
week a benefit in an amount equal to the person’s weekly benefit amount, less
75 percent of the remuneration payable to him or her for that week.
2. The benefit, if not a multiple of $1,
must be computed to the next lower multiple of $1.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1973, 1357, 1695;
1983, 860; 2013, 1965)
NRS 612.355 Duration of benefits.
1. Any otherwise eligible person is
entitled during any benefit year to a total amount of benefits equal to
whichever is the lesser of:
(a) Twenty-six times the person’s weekly benefit
amount; or
(b) One-third of the person’s total wages for
employment by employers during the person’s base period,
Ê computed to
the next lower multiple of $1.
2. For the purpose of this section and of
paragraph (d) of subsection 1 of NRS 612.375, wages
are counted as “wages for employment by employers” for the benefit purposes
with respect to any benefit year only if the benefit year begins subsequent to
the date on which the employer from whom those wages were earned has satisfied
the conditions of NRS 612.055, 612.121 or 612.565 to 612.580, inclusive, with respect to becoming an
employer.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1973, 1357; 1977, 836; 1983, 860)
NRS 612.357 Deduction and withholding of federal individual income tax. Upon the request of a person entitled to
receive benefits pursuant to this chapter, the Administrator shall deduct and
withhold federal individual income tax from such benefits.
(Added to NRS by 1995, 378)
NRS 612.360 Benefits due deceased or incompetent person. Benefits due a deceased or legally declared
incompetent person may be paid to such person or persons as appear to the
Administrator to be legally entitled thereto in accordance with authorized
regulations. A payment must be paid on an affidavit executed by the person or
persons claiming to be entitled to the benefits, and the receipt of the
affidavit or affidavits fully discharges the Administrator from any further
liability with reference to the payment without the necessity of inquiring into
the truth of any of the facts stated in the affidavit.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1993, 1818)
NRS 612.365 Overpayments and recovery.
1. Any person who is overpaid any amount
as benefits under this chapter is liable for the amount overpaid unless:
(a) The overpayment was not due to fraud,
misrepresentation or willful nondisclosure on the part of the recipient; and
(b) The overpayment was received without fault on
the part of the recipient, and its recovery would be against equity and good
conscience, as determined by the Administrator.
2. The amount of the overpayment must be
assessed to the liable person, and the person must be notified of the basis of
the assessment. The notice must specify the amount for which the person is
liable. In the absence of fraud, misrepresentation or willful nondisclosure,
notice of the assessment must be mailed or personally served not later than 1
year after the close of the benefit year in which the overpayment was made.
3. At any time within 5 years after the
notice of overpayment, the Administrator may recover the amount of the
overpayment by using the same methods of collection provided in NRS 612.625 to 612.645,
inclusive, 612.685 and 612.686
for the collection of past due contributions or by deducting the amount of the
overpayment from any benefits payable to the liable person under this chapter. If
the overpayment is due to fraud, misrepresentation or willful nondisclosure,
the Administrator may recover any amounts due in accordance with the provisions
of NRS 612.7102 to 612.7116,
inclusive.
4. The Administrator may waive recovery or
adjustment of all or part of the amount of any such overpayment which the
Administrator finds to be uncollectible or the recovery or adjustment of which
the Administrator finds to be administratively impracticable.
5. To the extent allowed pursuant to
federal law, the Administrator may assess any administrative fee prescribed by
an applicable agency of the United States regarding the recovery of such
overpayments.
6. Any person against whom liability is
determined under this section may appeal therefrom within 11 days after the
date the notice provided for in this section was mailed to, or served upon, the
person. An appeal must be made and conducted in the manner provided in this
chapter for the appeals from determinations of benefit status. The 11-day
period provided for in this subsection may be extended for good cause shown.
[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1959, 902; 1993, 1818; 2003, 1937; 2005, 445; 2009, 2493;
2013, 1965)
NRS 612.371 Reimbursement of benefits paid if back pay awarded for same period.
1. Any person who has been awarded back
pay because the person was unlawfully discharged is liable for the amount of
the benefits paid to him or her during the period for which the back pay was
awarded, without regard to the length of time that has passed since the
benefits were paid. The employer’s reserve account must be credited, effective
as of the date the benefits were paid, with the amount of those benefits.
Before an employer pays the employee, the employer shall ascertain the amount
of the benefits received by the person during the period for which back pay was
awarded and shall withhold that amount from the payment of back pay. The
employer shall deliver the amount withheld to the Division.
2. The Administrator may recover from the
person liable, the amount due within 3 years after the payment of back pay, if
the employer does not withhold it, by using the method of collection provided
in NRS 612.625 to 612.645,
inclusive, or by deducting the amount due from any benefits payable to the
person liable for repayment.
3. The Administrator may waive recovery or
adjustment of all or part of the amount due which the Administrator finds to be
uncollectible or the recovery or adjustment of which the Administrator finds to
be administratively impracticable.
4. Any person who is liable pursuant to
this section may appeal the repayment within 11 days after the award of back
pay. The appeal must be made in the manner provided in this chapter for the
appeals from determinations of benefit status. The 11-day period provided for
in this subsection may be extended by the Administrator for good cause.
(Added to NRS by 1985, 1165; A 1993, 1819; 2005, 446)
CONDITIONS OF ELIGIBILITY FOR BENEFITS
NRS 612.375 General conditions; reductions in benefits.
1. Except as otherwise provided in
subsection 2 of NRS 612.3774, an unemployed person
is eligible to receive benefits with respect to any week only if the
Administrator finds that:
(a) The person has registered for work at, and
thereafter has continued to report at, an office of the Division in such a
manner as the Administrator prescribes, except that the Administrator may by
regulation waive or alter either or both of the requirements of this paragraph
for persons attached to regular jobs and in other types of cases or situations
with respect to which the Administrator finds that compliance with those
requirements would be oppressive or inconsistent with the purposes of this
chapter.
(b) The person has made a claim for benefits in
accordance with the provisions of NRS 612.450 and 612.455.
(c) The person is able to work, and is available
for work, but no claimant may be considered ineligible with respect to any week
of unemployment for failure to comply with the provisions of this paragraph if
the failure is because of an illness or disability which occurs during an
uninterrupted period of unemployment with respect to which benefits are claimed
and no work has been offered the claimant which would have been suitable before
the beginning of the illness and disability. No otherwise eligible person may
be denied benefits for any week in which the person is engaged in training
approved pursuant to 19 U.S.C. § 2296 or by the Administrator by reason of any
provisions of this chapter relating to availability for work or failure to
apply for, or a refusal to accept, suitable work.
(d) The person has within his or her base period
been paid wages from employers:
(1) Equal to or exceeding 1 1/2 times the
person’s total wages for employment by employers during the quarter of the
person’s base period in which the person’s total wages were highest; or
(2) In each of at least three of the four
quarters in the person’s base period.
Ê If a person
fails to qualify for a weekly benefit amount of one twenty-fifth of the
person’s high-quarter wages but can qualify for a weekly benefit amount of $1
less than one twenty-fifth of his or her high-quarter wages, the person’s
weekly benefit amount must be $1 less than one twenty-fifth of his or her
high-quarter wages. No person may receive benefits in a benefit year unless,
after the beginning of the next preceding benefit year during which the person
received benefits, he or she performed service, whether or not in “employment”
as defined in this chapter and earned remuneration for that service in an
amount equal to not less than 3 times his or her basic weekly benefit amount as
determined for the next preceding benefit year.
2. In addition to fulfilling the
requirements set forth in subsection 1, an unemployed person who has been
determined to be likely to exhaust his or her regular benefits and to need
services to assist in his or her reemployment, pursuant to the system of
profiling established by the Administrator pursuant to 42 U.S.C. § 503, is
eligible to receive benefits with respect to any week only if the person
participates in those services to assist in his or her reemployment, unless the
Administrator determines that:
(a) The unemployed person has completed his or
her participation in those services; or
(b) There is a justifiable cause for the person’s
failure to participate in those services.
3. For any week in which a claimant
receives any pension or other payment for retirement, including a governmental
or private pension, annuity or other, similar periodic payment, except as
otherwise provided in subsection 4, the amount payable to the claimant under a
plan maintained by a base-period employer or an employer whose account is
chargeable with benefit payments must:
(a) Not be reduced by the amount of the pension
or other payment if the claimant made any contribution to the pension or
retirement plan; or
(b) Be reduced by the entire proportionate weekly
amount of the pension or other payment if the employer contributed the entire
amount to the pension or retirement plan.
4. The amount of the weekly benefit
payable to a claimant must not be reduced by the pension offset in subsection 3
if the services performed by the claimant during the base period, or the
compensation the claimant received for those services, from that employer did
not affect the claimant’s eligibility for, or increase the amount of, the
pension or other payment, except for a pension paid pursuant to the Social
Security Act or Railroad Retirement Act of 1974, or the corresponding
provisions of prior law, which is not eligible for the exclusion provided in
this subsection and is subject to the offset provisions of subsection 3.
5. As used in this section, “regular
benefits” has the meaning ascribed to it in NRS 612.377.
[4:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947,
413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1965, 107; 1971, 751, 1359; 1973,
1358; 1975, 999; 1977,
898; 1981,
688; 1985,
160; 1989,
1245, 2126;
1991, 145; 1993, 536, 1819; 1995, 62, 579)
NRS 612.376 Person employed by private employer while incarcerated not
eligible for certain benefits. A
person who:
1. During his or her last or next to last
employment, performed services in the employ of a private employer while
incarcerated in a custodial or penal institution; and
2. Is discharged from or leaves such
employment because of his or her transfer or release from the institution,
Ê is
ineligible for benefits for the week in which the person was discharged from or
left such employment until that person earns remuneration in covered employment
equal to or exceeding his or her weekly benefit amount in each of 10 weeks.
(Added to NRS by 1991, 823)
EXTENDED BENEFITS
NRS 612.377 Definitions. [Effective until the earlier of the date of the
expiration of section 502 of Public Law No. 111-312 or the date that federal
sharing is no longer authorized pursuant to section 2005(a) of Public Law No.
111-5.] As used in NRS 612.377 to 612.3786,
inclusive, unless the context clearly requires otherwise:
1. “Extended benefit period” means a
period which begins with the third week after a week for which there is a
Nevada “on” indicator and ends with the third week after the first week for
which there is a Nevada “off” indicator or the 13th consecutive week after it
began, except that no extended benefit period may begin by reason of a Nevada
“on” indicator before the 14th week following the end of a prior extended
benefit period which was in effect for Nevada.
2. There is a “Nevada ‘on’ indicator” for
a week if the Administrator determines, in accordance with the regulations of
the Secretary of Labor, that:
(a) For the period consisting of that week and
the immediately preceding 12 weeks, the rate of insured unemployment in Nevada
(not seasonally adjusted) under NRS 612.377 to 612.3786, inclusive:
(1) Equaled or exceeded 120 percent of the
average of those rates for the corresponding 13-week period ending in each of
the preceding 2 calendar years and equaled or exceeded 5 percent; or
(2) Equaled or exceeded 6 percent; or
(b) For weeks of unemployment beginning on or
after February 1, 2009, and ending on or before December 12, 2009, or the week
ending 4 weeks before the last week for which federal sharing is authorized by
section 2005(a) of Public Law No. 111-5, whichever is later, the average rate
of total seasonally adjusted unemployment in Nevada, as determined by the
Secretary of Labor, for the period consisting of the most recent 3 months for
which data for all states are published before the close of such week:
(1) Equaled or exceeded 6.5 percent; and
(2) Equaled or exceeded 110 percent of the
average rate for the corresponding 3-month period ending in either of the 3
preceding calendar years.
3. There is a “Nevada ‘off’ indicator” for
a week if the Administrator determines, in accordance with the regulations of
the Secretary of Labor, that for the period consisting of that week and the
immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not
seasonally adjusted):
(a) Was less than 120 percent of the average of
those rates for the corresponding 13-week period ending in each of the
preceding 2 calendar years; or
(b) Was less than 5 percent.
4. “Rate of insured unemployment,” for
purposes of subsections 2 and 3, means the percentage derived by dividing the
average weekly number of persons filing claims in this State for the weeks of
unemployment for the most recent period of 13 consecutive weeks, as determined
by the Administrator on the basis of the Administrator’s reports to the Secretary
of Labor using the average monthly employment covered under this chapter as
determined by the Administrator and recorded in the records of the Division for
the first four of the most recent six completed calendar quarters ending before
the end of the 13-week period.
5. “Regular benefits” means benefits
payable to a person under this chapter or under any other state law (including
benefits payable to federal civilian employees and to ex-servicemen or
ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) other than extended
benefits.
6. “Extended benefits” means benefits
(including benefits payable to federal civilian employees and to ex-servicemen
or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) payable to a person
under the provisions of NRS 612.377 to 612.3786, inclusive, for the weeks of unemployment in
the person’s eligibility period.
7. “Additional benefits” means benefits
payable to exhaustees by reason of conditions of high unemployment or by reason
of other special factors under the provisions of any state law. Any person who
is entitled to both additional and extended benefits for the same week must be
given the choice of electing which type of benefit to claim regardless of
whether his or her rights to additional and extended benefits arise under the
law of the same state or different states.
8. “Eligibility period” of a person means
the period consisting of the weeks in the person’s benefit year under this
chapter which begin in an extended benefit period and, if that benefit year
ends within the extended benefit period, any weeks thereafter which begin in
that period.
9. “Exhaustee” means a person who, with
respect to any week of unemployment in the person’s eligibility period:
(a) Has received, before that week, all of the
regular, seasonal or nonseasonal benefits that were available to him or her
under this chapter or any other state law (including augmented weekly benefits
for dependents and benefits payable to federal civilian employees and
ex-servicemen or ex-servicewomen under 5 U.S.C. §§ 8501 et seq.) in the
person’s current benefit year which includes that week, except that, for the
purposes of this paragraph, a person shall be deemed to have received all of
the regular benefits that were available to him or her, although as a result of
a pending appeal with respect to wages that were not considered in the original
monetary determination in that benefit year, the person may subsequently be
determined to be entitled to added regular benefits; or
(b) His or her benefit year having expired before
that week, has no, or insufficient, wages on the basis of which the person
could establish a new benefit year which would include that week,
Ê and has no
right to unemployment benefits or allowances, as the case may be, under the
Railroad Unemployment Insurance Act, 45 U.S.C. §§ 351 et seq., the Trade
Expansion Act of 1962, 19 U.S.C. §§ 1801 et seq., the Automotive Products Trade
Act of 1965, 19 U.S.C. §§ 2001 et seq. and such other federal laws as are
specified in regulations issued by the Secretary of Labor, and has not received
and is not seeking unemployment benefits under the unemployment compensation
law of Canada. If the person is seeking such benefits and the appropriate
agency finally determines that the person is not entitled to benefits under
that law the person is considered an exhaustee.
10. “State law” means the unemployment
insurance law of any state, approved by the Secretary of Labor under Section
3304 of the Internal Revenue Code of 1954.
(Added to NRS by 1971, 25; A 1973, 21, 1359; 1975,
777; 1977, 837;
1983, 860; 1985, 161; 1993, 1821; 2009, 14; 2011, 3127)
NRS 612.377 Definitions. [Effective
on the earlier of the date of the expiration of section 502 of Public Law No.
111-312 or the date that federal sharing is no longer authorized pursuant to
section 2005(a) of Public Law No. 111-5.] As
used in NRS 612.377 to 612.3786,
inclusive, unless the context clearly requires otherwise:
1. “Extended benefit period” means a
period which begins with the third week after a week for which there is a
Nevada “on” indicator and ends with the third week after the first week for
which there is a Nevada “off” indicator or the 13th consecutive week after it
began, except that no extended benefit period may begin by reason of a Nevada
“on” indicator before the 14th week following the end of a prior extended
benefit period which was in effect for Nevada.
2. There is a “Nevada ‘on’ indicator” for
a week if the Administrator determines, in accordance with the regulations of
the Secretary of Labor, that for the period consisting of that week and the
immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not
seasonally adjusted) under NRS 612.377 to 612.3786, inclusive:
(a) Equaled or exceeded 120 percent of the
average of those rates for the corresponding 13-week period ending in each of
the preceding 2 calendar years and equaled or exceeded 5 percent; or
(b) Equaled or exceeded 6 percent.
3. There is a “Nevada ‘off’ indicator” for
a week if the Administrator determines, in accordance with the regulations of
the Secretary of Labor, that for the period consisting of that week and the
immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not
seasonally adjusted):
(a) Was less than 120 percent of the average of
those rates for the corresponding 13-week period ending in each of the
preceding 2 calendar years; or
(b) Was less than 5 percent.
4. “Rate of insured unemployment,” for
purposes of subsections 2 and 3, means the percentage derived by dividing the
average weekly number of persons filing claims in this State for the weeks of
unemployment for the most recent period of 13 consecutive weeks, as determined
by the Administrator on the basis of the Administrator’s reports to the Secretary
of Labor using the average monthly employment covered under this chapter as
determined by the Administrator and recorded in the records of the Division for
the first four of the most recent six completed calendar quarters ending before
the end of the 13-week period.
5. “Regular benefits” means benefits
payable to a person under this chapter or under any other state law (including
benefits payable to federal civilian employees and to ex-servicemen or
ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) other than extended
benefits.
6. “Extended benefits” means benefits
(including benefits payable to federal civilian employees and to ex-servicemen
or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) payable to a person
under the provisions of NRS 612.377 to 612.3786, inclusive, for the weeks of unemployment in
the person’s eligibility period.
7. “Additional benefits” means benefits
payable to exhaustees by reason of conditions of high unemployment or by reason
of other special factors under the provisions of any state law. Any person who
is entitled to both additional and extended benefits for the same week must be
given the choice of electing which type of benefit to claim regardless of
whether his or her rights to additional and extended benefits arise under the
law of the same state or different states.
8. “Eligibility period” of a person means
the period consisting of the weeks in the person’s benefit year under this
chapter which begin in an extended benefit period and, if that benefit year
ends within the extended benefit period, any weeks thereafter which begin in
that period.
9. “Exhaustee” means a person who, with
respect to any week of unemployment in the person’s eligibility period:
(a) Has received, before that week, all of the
regular, seasonal or nonseasonal benefits that were available to him or her
under this chapter or any other state law (including augmented weekly benefits
for dependents and benefits payable to federal civilian employees and
ex-servicemen or ex-servicewomen under 5 U.S.C. §§ 8501 et seq.) in the
person’s current benefit year which includes that week, except that, for the
purposes of this paragraph, a person shall be deemed to have received all of
the regular benefits that were available to him or her, although as a result of
a pending appeal with respect to wages that were not considered in the original
monetary determination in that benefit year, the person may subsequently be
determined to be entitled to added regular benefits; or
(b) His or her benefit year having expired before
that week, has no, or insufficient, wages on the basis of which the person
could establish a new benefit year which would include that week,
Ê and has no
right to unemployment benefits or allowances, as the case may be, under the
Railroad Unemployment Insurance Act, 45 U.S.C. §§ 351 et seq., the Trade
Expansion Act of 1962, 19 U.S.C. §§ 1801 et seq., the Automotive Products Trade
Act of 1965, 19 U.S.C. §§ 2001 et seq. and such other federal laws as are
specified in regulations issued by the Secretary of Labor, and has not received
and is not seeking unemployment benefits under the unemployment compensation
law of Canada. If the person is seeking such benefits and the appropriate
agency finally determines that the person is not entitled to benefits under
that law the person is considered an exhaustee.
10. “State law” means the unemployment
insurance law of any state, approved by the Secretary of Labor under Section
3304 of the Internal Revenue Code of 1954.
(Added to NRS by 1971, 25; A 1973, 21, 1359; 1975,
777; 1977, 837;
1983, 860; 1985, 161; 1993, 1821; 2009, 14; 2011, 3127,
effective on the earlier of the date of the expiration of section 502 of Public
Law No. 111-312 or the date that federal sharing is no longer authorized
pursuant to section 2005(a) of Public Law No. 111-5)
NRS 612.3772 Other provisions of chapter applicable to extended benefits. Except when the result would be inconsistent
with the other provisions of NRS 612.377 to 612.3786, inclusive, as provided in the regulations
of the Administrator, the provisions of this chapter which apply to claims for,
or the payment of, regular benefits apply to claims for, and the payment of,
extended benefits.
(Added to NRS by 1971, 27; A 1973, 23; 1993, 1822)
NRS 612.3774 Conditions of eligibility: Findings by Administrator. A person is eligible to receive extended
benefits for any week of unemployment in the person’s eligibility period only
if the Administrator finds that with respect to that week:
1. The person is an “exhaustee”;
2. The person has satisfied the
requirements of this chapter for the receipt of regular benefits that are
applicable to persons claiming extended benefits, except that, for the purposes
of paragraph (d) of subsection 1 of NRS 612.375, a
person is eligible to receive extended benefits with respect to any week only
if the Administrator finds that the person has within his or her base period:
(a) Been paid wages from employers equal to or
exceeding 1 1/2 times the person’s total wages for employment by employers
during the quarter of his or her base period in which his or her total wages
were highest;
(b) Been paid wages from employers equal to or
exceeding 40 times the person’s most recent weekly benefit amount; or
(c) Twenty weeks of full-time employment subject
to this chapter; and
3. The person was not disqualified for
benefits during the period for which he or she claimed regular benefits because
he or she voluntarily left work, was discharged for misconduct or failed to
apply for or accept suitable work, or if the person was so disqualified, he or
she thereafter regained his or her qualification pursuant to subsection 1 of NRS 612.380 or NRS 612.385
or 612.390. The provisions of this subsection do
not apply for weeks of unemployment where prohibited by federal law.
(Added to NRS by 1971, 27; A 1973, 1361; 1981, 398, 619; 1983, 862; 1993, 537, 1822; 1995, 579)
NRS 612.3776 Amount of weekly extended benefit. The
weekly extended benefit amount payable to a person for a week of total
unemployment in the person’s eligibility period is:
1. The basic weekly benefit amount or the
augmented weekly benefit amount, whichever is appropriate, payable to the
person for the applicable benefit year; or
2. The average of the weekly benefit
amounts for weeks of total unemployment payable in the applicable benefit year
if the person was entitled to more than one weekly rate. If the amount computed
in accordance with this subsection is not a multiple of $1 it must be computed
to the next lower multiple of $1.
(Added to NRS by 1971, 27; A 1983, 863)
NRS 612.3778 Benefit amount for partial period. The
weekly benefit amount of extended compensation paid for a week of less than
total unemployment shall be based on the extended weekly benefit amount as
determined in NRS 612.3776.
(Added to NRS by 1971, 27)
NRS 612.378 Maximum amount of extended benefit payable during year.
[Effective until the earlier of the date of the expiration of section 502 of
Public Law No. 111-312 or the date that federal sharing is no longer authorized
pursuant to section 2005(a) of Public Law No. 111-5.]
1. Except as otherwise provided in
subsection 2, the total extended benefit amount payable to any eligible person
for the person’s applicable benefit year is the lesser of the following
amounts:
(a) Fifty percent of the basic benefits which
were payable to him or her in the benefit year. If the amount computed is not a
multiple of $1, it must be computed to the next lower multiple of $1.
(b) Thirteen times the person’s average weekly
benefit amount which was payable to him or her under this chapter for a week of
total unemployment in the applicable benefit year. If the amount computed is
not a multiple of $1, it must be computed to the next lower multiple of $1.
2. In weeks beginning in a high
unemployment period on or after February 1, 2009, and ending on or before
December 12, 2009, or the week ending 4 weeks before the last week for which
federal sharing is authorized by section 2005(a) of Public Law No. 111-5, whichever
is later, the total extended benefit amount payable to any eligible person for
the person’s applicable benefit year is the lesser of the following amounts:
(a) Eighty percent of the basic benefits which
were payable to him or her in the benefit year. If the amount computed is not a
multiple of $1, it must be computed to the next lower multiple of $1.
(b) Twenty times the person’s average weekly
benefit amount which was payable to him or her under this chapter for a week of
total unemployment in the applicable benefit year. If the amount computed is
not a multiple of $1, it must be computed to the next lower multiple of $1.
3. If the benefit year of any person ends
within an extended benefit period, the remaining balance of extended benefits
that the person would, but for this subsection, be entitled to receive in that
period, with respect to weeks of unemployment beginning after the end of the
benefit year, must be reduced by the product of the number of weeks for which
the person received any amounts as trade readjustment allowances pursuant to 19
U.S.C. § 2291 within that benefit year, multiplied by the weekly benefit amount
of extended benefits, but the balance must not be reduced below zero.
4. As used in this section, “high
unemployment period” means any period during which the average rate of total
seasonally adjusted unemployment in Nevada, as determined by the Secretary of
Labor, for the period consisting of the most recent 3 months for which data for
all states are published before the close of such week:
(a) Equaled or exceeded 8 percent; and
(b) Equaled or exceeded 110 percent of the
average rate for the corresponding 3-month period ending in either of the 3
preceding calendar years.
(Added to NRS by 1971, 28; A 1973, 1361; 1983, 863; 1985, 163; 2009, 16; 2011, 3129)
NRS 612.378 Maximum amount of
extended benefit payable during year. [Effective on the earlier of the date of
the expiration of section 502 of Public Law No. 111-312 or the date that
federal sharing is no longer authorized pursuant to section 2005(a) of Public
Law No. 111-5.]
1. The total extended benefit amount
payable to any eligible person for the person’s applicable benefit year is the
lesser of the following amounts:
(a) Fifty percent of the basic benefits which
were payable to him or her in the benefit year. If the amount computed is not a
multiple of $1, it must be computed to the next lower multiple of $1.
(b) Thirteen times the person’s average weekly
benefit amount which was payable to him or her under this chapter for a week of
total unemployment in the applicable benefit year. If the amount computed is
not a multiple of $1, it must be computed to the next lower multiple of $1.
2. If the benefit year of any person ends
within an extended benefit period, the remaining balance of extended benefits
that the person would, but for this subsection, be entitled to receive in that
period, with respect to weeks of unemployment beginning after the end of the
benefit year, must be reduced by the product of the number of weeks for which
the person received any amounts as trade readjustment allowances pursuant to 19
U.S.C. § 2291 within that benefit year, multiplied by the weekly benefit amount
of extended benefits, but the balance must not be reduced below zero.
(Added to NRS by 1971, 28; A 1973, 1361; 1983, 863; 1985, 163; 2009, 16; 2011, 3129,
effective on the earlier of the date of the expiration of section 502 of Public
Law No. 111-312 or the date that federal sharing is no longer authorized
pursuant to section 2005(a) of Public Law No. 111-5)
NRS 612.3782 Amended determination of entitlement based on increase of
regular compensation. If an
individual who has received extended compensation for a week or weeks of
unemployment is determined to be entitled to more regular compensation with
respect to such week or weeks as a result of an appeal, the extended
compensation that was paid to the individual shall be treated as if it were
regular compensation up to the greater amount of compensation to which the
individual has been determined to be entitled. If the individual is entitled to
more extended compensation as a result of being entitled to more regular
compensation an amended determination shall be made of the entitlement to
extended compensation and a notice of such a determination shall be given to
the individual.
(Added to NRS by 1971, 28)
NRS 612.3784 Notice of commencement or termination of extended benefit
period.
1. Whenever an extended benefit period is
to become effective in this State (or in all states) as a result of a Nevada
“on” indicator, or an extended benefit period is to be terminated in Nevada as
a result of a Nevada “off” indicator, the Administrator shall make an
appropriate public announcement.
2. Computations required by the provisions
of subsection 4 of NRS 612.377 must be made by the
Administrator, in accordance with regulations prescribed by the Secretary of
Labor.
(Added to NRS by 1971, 28; A 1983, 863; 1993, 1823)
NRS 612.3786 Extended benefit payments not chargeable against experience
rating of base-period employer. Extended
benefits paid to an individual shall not be charged against the experience
rating records of the individual’s base-period employers.
(Added to NRS by 1971, 28)
DISQUALIFICATION FOR BENEFITS
NRS 612.380 Leaving last or next to last employment without good cause or to
seek other employment.
1. Except as otherwise provided in
subsection 2, a person is ineligible for benefits for the week in which the
person has voluntarily left his or her last or next to last employment:
(a) Without good cause, if so found by the
Administrator, and until the person earns remuneration in covered employment
equal to or exceeding his or her weekly benefit amount in each of 10 weeks.
(b) To seek other employment and for all
subsequent weeks until the person secures other employment or until he or she
earns remuneration in covered employment equal to or exceeding his or her
weekly benefit amount in each of 10 weeks, if so found by the Administrator.
2. A person is not ineligible for benefits
solely because he or she left employment which was not suitable to enter
training approved pursuant to 19 U.S.C. § 2296.
3. As used in subsection 2, employment is
“suitable” if the work is of a substantially equal or higher level of skill
than the person’s past adversely affected employment, and the wages are not
less than 80 percent of the person’s average weekly wage at his or her past
adversely affected employment.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1973, 1782; 1975, 1000; 1977, 872; 1981, 690; 1985, 163; 1993, 1823; 1997, 2393)
NRS 612.383 Discharge for crimes in connection with employment. Notwithstanding any other provisions of this
chapter, an individual who has been discharged for commission of assault, arson
in any degree, sabotage, grand larceny, embezzlement or wanton destruction of
property in connection with the individual’s work shall be denied benefits
based on wages earned from the employer concerned, provided such assault, arson
in any degree, sabotage, grand larceny, embezzlement or wanton destruction of
property is admitted in writing or under oath or in a hearing of record by the
person or has resulted in a conviction in a court of competent jurisdiction.
(Added to NRS by 1975, 1006)
NRS 612.385 Discharge for misconduct. A
person is ineligible for benefits for the week in which the person has filed a
claim for benefits, if he or she was discharged from his or her last or next to
last employment for misconduct connected with the person’s work, and remains
ineligible until the person earns remuneration in covered employment equal to
or exceeding his or her weekly benefit amount in each of not more than 15 weeks
thereafter as determined by the Administrator in each case according to the
seriousness of the misconduct.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1973, 1782; 1975, 1001; 1979, 1071; 1993, 1823)
NRS 612.390 Failure to apply for available or suitable work or to accept
suitable work when offered.
1. Except as otherwise provided in NRS 612.392, a person must be disqualified for
benefits if the Administrator finds that the person has failed, without good
cause, either to apply for available, suitable work when so directed by the
employment office or the Administrator or to accept suitable work when offered.
The disqualification continues for the week in which the failure occurred and until
the person earns wages from employment covered by this chapter equal to or
exceeding his or her weekly benefit amount in each of the number of weeks
thereafter determined by the Administrator according to the circumstances in
each case. The Administrator shall not require more than 15 weeks.
2. In determining whether or not any work
is suitable for a person, the Administrator shall consider the degree of risk
involved to the person’s health, safety and morals, his or her physical fitness
and prior training, his or her experience and prior earnings, his or her length
of unemployment and prospects for securing local work in his or her customary
occupation.
3. Work must not be deemed suitable and
benefits must not be denied under this chapter to any otherwise eligible person
for refusing to accept new work under any of the following conditions:
(a) If the position offered is vacant due
directly to a strike, lockout or other labor dispute.
(b) If the wages, hours or other conditions of
the work offered are substantially less favorable to the person than those
prevailing for similar work in the locality.
(c) If as a condition of being employed the
person would be required to join a company union or to resign from or refrain
from joining any bona fide labor organization.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1981, 619; 1983, 863; 1993, 1823)
NRS 612.392 Failure to accept suitable work or engage in effort to obtain
work: Effect on extended benefits. [Each provision of this section expires by
limitation on date it is no longer required by federal law to be in effect.]
1. Except as otherwise provided in
subsection 4, a person is not eligible to receive extended benefits for any
week of unemployment in the person’s eligibility period if the Administrator
finds that during the period he or she failed to:
(a) Accept an offer of suitable work or failed to
apply for any suitable work to which he or she was referred by the
Administrator;
(b) Actively engage in a systematic and sustained
effort to obtain work; or
(c) Furnish tangible evidence that he or she had
made such efforts.
2. Any person found ineligible for
extended benefits pursuant to subsection 1 must also be denied benefits,
beginning with the first day of the week after the week in which the person was
found ineligible, until he or she has been subsequently employed for 4 weeks
and has earned wages equal to not less than four times the weekly amount of the
extended benefit.
3. As used in this section, “suitable
work” means any work which is within the person’s capabilities and for which the
gross average weekly wage:
(a) Exceeds the sum of:
(1) The amount, if any, of supplemental
unemployment benefits (as defined in 26 U.S.C. § 501) payable to the person for
the week; and
(2) The person’s weekly amount of extended
benefits as determined pursuant to NRS 612.3776;
and
(b) Is not less than the higher of:
(1) The minimum wage provided in 29 U.S.C.
§ 206, without regard to any exemption; or
(2) Any applicable state minimum wage.
4. No person may be denied extended
benefits for failure to apply for or accept suitable work if:
(a) The position was not offered to the person in
writing or was not listed with the Division;
(b) The failure does not result in a denial of benefits
pursuant to NRS 612.390 to the extent that the
criteria for suitability in that section are not inconsistent with the
provisions of this section; or
(c) The person furnishes evidence satisfactory to
the Administrator that the person’s prospects for obtaining work in his or her
customary occupation within a reasonably short period are good. If the evidence
is deemed satisfactory, the determination of whether work is suitable for the person
must be made pursuant to NRS 612.390.
5. The Administrator shall refer any
person entitled to extended benefits to any available suitable work.
(Added to NRS by 1981, 618; A 1983, 864; 1993, 1824; 2013, 99)
NRS 612.395 Unemployment as result of labor dispute.
1. A person is disqualified for benefits
for any week with respect to which the Administrator finds that the person’s
total or partial unemployment is due to a labor dispute in active progress at
the factory, establishment or other premises at which the person is or was last
employed.
2. This section does not apply if it is
shown to the satisfaction of the Administrator that:
(a) The person is not participating in or
financing or directly interested in the labor dispute which caused his or her
unemployment; and
(b) The person does not belong to a grade or
class of workers of which, immediately before the commencement of the labor
dispute, there were members employed at the premises at which the labor dispute
occurs, any of whom are participating in or financing or directly interested in
the labor dispute, but if in any case separate branches of work which are
commonly conducted as separate businesses in separate premises are conducted in
separate departments of the same premises, each such department shall, for the
purposes of this section, be deemed to be a separate factory, establishment or
other premises.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1993, 1825)
NRS 612.400 Receipt of benefits under another unemployment compensation law.
1. An individual shall be disqualified for
benefits for any week with respect to which or to a part of which the
individual has received or is seeking unemployment benefits under an
unemployment compensation law of another state or of the United States.
2. If the appropriate agency of such other
state or of the United States finally determines that the individual is not
entitled to such unemployment benefits, this disqualification shall not apply.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]
NRS 612.405 Extended benefits payable under Interstate Benefit Payment Plan.
1. Except as provided in subsection 2, a
person is not eligible for extended benefits for any week in which:
(a) Extended benefits are payable pursuant to a
claim filed under the Interstate Benefit Payment Plan; and
(b) An extended benefit period is not in effect.
2. The provisions of subsection 1 do not
apply to the first 2 weeks for which extended benefits are payable pursuant to
a claim filed under the Interstate Benefit Payment Plan.
(Added to NRS by 1981, 398)
NRS 612.420 Receipt of wages in lieu of notice; severance pay. A person is disqualified for benefits for any
week with respect to which the person receives either wages in lieu of notice
or severance pay.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1977, 899)
NRS 612.425 Paid vacation. A
claimant shall be disqualified for benefits for any week with respect to which
the claimant is on paid vacation.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 752)
NRS 612.430 Receipt of pay for vacation on termination of employment. A claimant shall be disqualified for benefits
for any week following termination of work, which could have been compensated
by vacation pay had termination not occurred, if the claimant actually receives
such compensation at the time of separation or on regular paydays immediately
following termination.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 752)
NRS 612.432 Vacation or recess for holiday.
1. Benefits based on service in an
instructional, research or principal administrative capacity in any educational
institution or based on other service in any educational institution must be
denied to any person for any week of unemployment which begins during an
established and customary vacation or recess for a holiday if the person
performs service in the period immediately preceding the vacation or recess and
there is reasonable assurance that the person will be provided employment
immediately succeeding the vacation or recess.
2. The provisions of this section apply
also to services performed while employed by a governmental agency which is
established and operated to provide services to educational institutions and
which may make reimbursements in lieu of contributions pursuant to NRS 612.553.
(Added to NRS by 1977, 903; A 1983, 600)
NRS 612.434 Period between academic years or terms; paid sabbatical leave.
1. Benefits based on service in an
instructional, research or principal administrative capacity for any
educational institution must be denied to any person for any week of unemployment
which begins during the period between two successive academic years, or during
a similar period between two regular terms, whether or not successive, or
during a period of paid sabbatical leave provided for in the person’s contract,
if that person performs the service in the first of the academic years or terms
and there is a contract or reasonable assurance that the person will be
provided employment in any such capacity for an educational institution in the
next academic year or term.
2. Except as provided in subsection 3,
benefits based on service in any other capacity for any educational institution
must be denied to any person for any week of unemployment which begins during
the period between two successive academic years or terms if the person
performed the service in the first of the academic years or terms and there is
reasonable assurance that the person will be provided employment to perform
that service in the next academic year or term.
3. A person who is denied benefits pursuant
to subsection 2 and not offered an opportunity to perform the service for the
educational institution for the second academic year or term is entitled to
retroactive payment of his or her benefits for each week for which the person
filed a timely claim that was denied pursuant to subsection 2.
4. The provisions of this section apply
also to services performed while employed by a governmental agency which is
established and operated to provide services to educational institutions and
which may make reimbursements in lieu of contributions pursuant to NRS 612.553.
(Added to NRS by 1977, 843; A 1981, 396; 1983, 601)
NRS 612.436 Sports or athletic events. Benefits
are not payable to any person on the basis of any services, substantially all
of which consist of participating in sports or athletic events or training or
preparing for sports or athletic events, for any week which commences during
the interval between two successive sport seasons, or similar period, if the
person performed the services in the former season, or similar period, and
there is a reasonable assurance that the person will perform such services in
the later season, or similar period.
(Added to NRS by 1977, 837)
NRS 612.445 Repayment of benefits received as result of false statement or
failure to disclose material fact; penalty for unemployment insurance fraud;
disqualification.
1. A person shall not make a false
statement or representation, knowing it to be false, or knowingly fail to
disclose a material fact in order to obtain or increase any benefit or other
payment under this chapter, including, without limitation, by failing to
properly report earnings or by filing a claim for benefits using the social
security number, name or other personal identifying information of another
person. A person who violates the provisions of this subsection commits
unemployment insurance fraud.
2. When the Administrator finds that a
person has committed unemployment insurance fraud pursuant to subsection 1, the
person shall repay to the Administrator for deposit in the Fund a sum equal to
all of the benefits received by or paid to the person for each week with
respect to which the false statement or representation was made or to which the
person failed to disclose a material fact in addition to any interest,
penalties and costs related to that sum. Except as otherwise provided in
subsection 3 of NRS 612.480, the Administrator may
make an initial determination finding that a person has committed unemployment
insurance fraud pursuant to subsection 1 at any time within 4 years after the first
day of the benefit year in which the person committed the unemployment
insurance fraud.
3. Except as otherwise provided in this
subsection and subsection 8, the person is disqualified from receiving
unemployment compensation benefits under this chapter:
(a) For a period beginning with the week in which
the Administrator issues a finding that the person has committed unemployment
insurance fraud pursuant to subsection 1 and ending not more than 52
consecutive weeks after the week in which it is determined that a claim was
filed in violation of subsection 1; or
(b) Until the sum described in subsection 2, in
addition to any interest, penalties or costs related to that sum, is repaid to
the Administrator,
Ê whichever is
longer. The Administrator shall fix the period of disqualification according to
the circumstances in each case.
4. It is a violation of subsection 1 for a
person to file a claim, or to cause or allow a claim to be filed on his or her
behalf, if:
(a) The person is incarcerated in the state
prison or any county or city jail or detention facility or other correctional
facility in this State; and
(b) The claim does not expressly disclose his or
her incarceration.
5. A person who obtains benefits of $650
or more in violation of subsection 1 shall be punished in the same manner as
theft pursuant to subsection 3 or 4 of NRS
205.0835.
6. In addition to the repayment of
benefits required pursuant to subsection 2, the Administrator:
(a) Shall impose a penalty equal to 15 percent of
the total amount of benefits received by the person in violation of subsection
1. Money recovered by the Administrator pursuant to this paragraph must be
deposited in the Unemployment Trust Fund in accordance with the provisions of NRS 612.590.
(b) May impose a penalty equal to not more than:
(1) If the amount of such benefits is
greater than $25 but not greater than $1,000, 5 percent;
(2) If the amount of such benefits is
greater than $1,000 but not greater than $2,500, 10 percent; or
(3) If the amount of such benefits is
greater than $2,500, 35 percent,
Ê of the total
amount of benefits received by the person in violation of subsection 1 or any
other provision of this chapter. Money recovered by the Administrator pursuant
to this paragraph must be deposited in the Employment Security Fund in
accordance with the provisions of NRS 612.615.
7. Except as otherwise provided in
subsection 8, a person may not pay benefits as required pursuant to subsection
2 by using benefits which would otherwise be due and payable to the person if
he or she was not disqualified.
8. The Administrator may waive the period
of disqualification prescribed in subsection 3 for good cause shown or if the
person adheres to a repayment schedule authorized by the Administrator that is
designed to fully repay benefits received from an improper claim, in addition
to any related interest, penalties and costs, within 18 months. If the
Administrator waives the period of disqualification pursuant to this
subsection, the person may repay benefits as required pursuant to subsection 2
by using any benefits which are due and payable to the person, except that
benefits which are due and payable to the person may not be used to repay any
related interest, penalties and costs.
9. The Administrator may recover any money
required to be paid pursuant to this section in accordance with the provisions
of NRS 612.365 and may collect interest on any such
money in accordance with the provisions of NRS 612.620.
[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 1391; 1993, 1825; 2009, 2494;
2011, 177;
2013, 1966)
NRS 612.448 Alien status.
1. In addition to any restrictions imposed
pursuant to NRS 422.065 and 422A.085, benefits are not payable on
the basis of services performed by an alien unless, at the time the services
were performed, the alien was:
(a) Lawfully admitted for permanent residence in
the United States;
(b) Lawfully present in the United States for the
purpose of performing the services; or
(c) Otherwise permanently residing in the United
States under color of law, including an alien who was lawfully present in the
United States pursuant to section 207, 208 or 212(d)(5) of the Immigration and
Nationality Act.
2. Any data or information required of
persons applying for benefits to determine whether benefits are not payable to
them because of their alien status must be uniformly required from all
applicants for benefits.
3. In the case of any person whose
application for benefits would otherwise be approved, a determination that
benefits to that person are not payable because of his or her alien status may
not be made except upon a preponderance of the evidence.
4. Any modification of any condition or
any effective date for the denial of benefits based on services performed by an
alien under the provisions of 26 U.S.C. § 3304(a)(14) which must be made by
this State as a condition for full tax credit against the tax imposed by the
Unemployment Compensation Amendments of 1976 (P.L. 94-566) must be adopted by
regulation of the Administrator.
(Added to NRS by 1977, 836; A 1991, 256; 1993, 1825; 1997, 2346; 2005, 22nd
Special Session, 63)
CLAIMS FOR BENEFITS
NRS 612.450 Procedure. Claims
for benefits shall be made in the manner prescribed by or authorized by NRS 612.455 to 612.530,
inclusive, and in no other way.
[6:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947,
413; renumbered and A 1951, 345]
NRS 612.455 Regulations of Administrator; employer to provide unemployed
person with statements and materials.
1. Claims for benefits must be made in
accordance with such regulations as the Administrator may prescribe, not
inconsistent herewith.
2. Each employer shall post and maintain
in places readily accessible to persons in the employer’s service a printed
statement concerning such regulations or such other matters as the
Administrator may by regulation prescribe.
3. Each employer shall supply to each
person in the employer’s service, at the time the person becomes unemployed,
copies of such printed statements or materials relating to claims for benefits
or separation notices as the Administrator may by regulation prescribe. Such
printed statements or other material must be supplied by the Administrator to
each employer without cost to the employer.
[6:129:1937; renumbered 6.1:129:1937 and A 1951,
345]—(NRS A 1993,
1826)
NRS 612.457 Withholding of benefits for obligation for support of child.
1. Any person filing a claim for benefits
shall, at the time the person files his or her claim, indicate whether he or
she owes an obligation for the support of a child.
2. If a person eligible for benefits
indicates that he or she owes such an obligation, the Administrator shall
notify the state or local agency responsible for enforcing that obligation.
3. The Administrator shall withhold from
the benefits to a person with an obligation for support the amount:
(a) Specified by that person to be withheld, if
there is no agreement or order;
(b) Agreed upon by that person and the state or
local agency, if there is no order; or
(c) Required to be withheld by the Administrator
by an order of a court served on the Administrator.
4. The Administrator shall pay the amounts
withheld under this section to the appropriate state or local agency.
5. Any amount withheld by the
Administrator under this section shall be deemed to be paid:
(a) To the person as his or her benefit; and
(b) By that person in satisfaction of his or her
obligation for support.
6. This section applies only if the state
or local agency receiving money from the Administrator for the support of a
child agrees to reimburse the Division for the cost of administering this
section.
7. For the purposes of this section, an
obligation for the support of a child includes support from a parent or other
person legally responsible for the child’s support and those attorney’s fees,
interest and costs which may have been awarded pursuant to an order of a court.
8. As used in this section, “benefits”
means any money or other assistance paid to the person for his or her
unemployment pursuant to this chapter and pursuant to any agreement with the
Federal Government.
(Added to NRS by 1983, 857; A 1993, 1826)
NRS 612.460 Unemployed person may request determination of status; written
determination by Administrator; notice to employers during base period.
1. An unemployed person may file a request
for a determination of the person’s benefit status in accordance with
regulations prescribed by the Administrator. Upon such request, the
Administrator shall furnish the person with a written determination. If it is
determined that the claimant is an insured worker, the determination must
include a statement as to the amount of wages for insured work paid to the
claimant by each employer in his or her base period, and the employers by whom
those wages were paid. It must include also the claimant’s benefit year, his or
her weekly benefit amount and the maximum amount of benefits that may be paid
to the claimant for his or her unemployment during the benefit year. All
base-period employers of a claimant must be notified promptly when a claimant
files a request for determination of his or her benefit status which results in
a determination that the claimant is an insured worker.
2. If it is determined that the person is
not an insured worker, the determination must include a statement as to the
reason therefor, the amount of wages paid to the person by each employer during
his or her base period and the employers by whom those wages were paid.
[6:129:1937; renumbered 6.2:129:1937 and A 1951,
345]—(NRS A 1959, 920; 1973, 1362; 1993, 1827)
NRS 612.465 Effective period of initial determination; payment of benefits.
1. An initial determination that an
individual is an insured worker shall remain in effect throughout the benefit
year for which it is made, unless modified by a redetermination or as the
result of an Appeal Tribunal, Board of Review, or court decision, and in the
absence of an appeal benefits shall be paid or denied in accordance therewith.
2. If, under the determination, benefits
in any amount are payable as to which there is no dispute, such benefits shall
be promptly paid regardless of such appeal.
[6:129:1937; renumbered 6.3:129:1937 and A 1951, 345]
NRS 612.470 Notice to insured worker.
1. The Administrator shall also promptly
determine whether an insured worker is ineligible or disqualified with respect
to any week occurring within the benefit year.
2. The insured worker must be given a
written notice of the determination. A benefit payment shall be deemed a
determination with respect to the week for which payment is made and notice to
the claimant that the claimant is eligible to receive payment for the period
covered thereby. If it is determined that the insured worker is not eligible to
receive benefits or is disqualified for any week or weeks, the worker must be
promptly furnished with a written notice of the determination, which must give
the reasons for the determination and the length of the disqualification.
[6:129:1937; renumbered 6.4:129:1937 and A 1951,
346]—(NRS A 1993,
1827)
NRS 612.475 Notice to employers of new or additional claim; employer’s
duties and rights upon receipt of notice.
1. The last employing unit of any
unemployed claimant and the next to last employing unit of an unemployed
claimant who has not earned remuneration with his or her last covered employer
equal to or exceeding his or her weekly benefit amount in each of 16 weeks must
be notified of any new claim or additional claim filed by the unemployed
claimant following his or her separation.
2. The notice of the filing of a claim
must contain the claimant’s name and social security number, the reason for
separation from the employing unit affected as given by the claimant, the date
of separation and such other information as is deemed proper.
3. Upon receipt of a notice of the filing
of a claim, the employing unit shall, within 11 days after the date of the
mailing of the notice, submit to the Division all known relevant facts which
may affect the claimant’s rights to benefits.
4. Any employing unit that receives a
notice of the filing of a claim may protest payment of benefits to the
unemployed claimant if the protest is filed within 11 days after the notice is
filed.
5. Any employing unit which has filed a
protest in accordance with the provisions of this section must be notified in
writing of the determination arrived at by the Administrator or the
Administrator’s Deputy, and the notice must contain a statement setting forth
the right of appeal.
6. As used in this section:
(a) “Additional claim” means a claim filed during
the benefit year when a break of 1 week or more has occurred in the series of
claims with intervening employment.
(b) “New claim” means an application for a
determination of eligibility and benefits, benefit amount and duration of
benefits which certifies to the beginning date of a first period of
unemployment in a benefit year or the continuance of a period of unemployment
into a new benefit year.
[6:129:1937; renumbered 6.5:129:1937 and A 1951, 346;
A 1955, 698]—(NRS A 1959, 920; 1975, 1001; 1981, 396; 1993, 1828; 2003, 1938; 2005, 201, 446; 2013, 1968)
NRS 612.480 Redeterminations.
1. Except as otherwise provided in
subsection 3:
(a) The Administrator or a representative
authorized to act on behalf of the Administrator may at any time within 1 year
after the date of an initial determination that a person is an insured worker
reopen the determination on the grounds of nondisclosure or misrepresentation
of material fact, error, mistake or additional information, and may make a
redetermination denying all or part of any benefits previously allowed or
allowing all or part of any benefits previously denied.
(b) At any time within 1 year after the end of
any week with respect to which a determination allowing or denying benefits has
been made, the Administrator or a representative authorized to act on behalf of
the Administrator may reopen the determination on the grounds of error, mistake
or additional information and make a redetermination denying all or part of any
benefits previously allowed or allowing all or part of any benefits previously
denied.
(c) At any time within 2 years after the end of
any week with respect to which a determination allowing or denying benefits has
been made, the Administrator or a representative authorized to act on behalf of
the Administrator may reopen the determination on the grounds of nondisclosure
or misrepresentation of a material fact and make a redetermination denying all
or part of any benefits previously allowed or allowing all or part of any
benefits previously denied.
2. Notice of any redetermination must be
promptly furnished to the claimant and any other party entitled to receive the
original determination.
3. No determination described in
subsection 1 may be reopened if an Appeal Tribunal has rendered a decision respecting
that determination.
[6:129:1937; renumbered 6.6:129:1937 and A 1951, 346;
A 1955, 698]—(NRS A 1981, 396; 1993, 1828)
NRS 612.485 Finality of determination or redetermination.
1. Any determination or redetermination is
final 11 days after the date of notification or mailing of the notice of
determination or redetermination unless a request for reconsideration or an
appeal is filed within the 11-day period.
2. Nothing in this section limits or
abridges the authority of the Administrator to make a redetermination as
provided in NRS 612.480.
3. Any notice of a determination or
redetermination must clearly indicate the interested persons’ right to appeal.
[6:129:1937; renumbered 6.7:129:1937 and A 1951, 346;
A 1955, 698]—(NRS A 1959, 902; 1993, 1829; 2005, 447)
NRS 612.490 Appeal Tribunals: Appointment; alternate.
1. To hear and decide appealed claims, the
Administrator shall:
(a) Appoint one or more impartial Appeal
Tribunals consisting in each case of a salaried examiner, selected in
accordance with NRS 612.230; or
(b) Enter into an interlocal agreement with
another public agency pursuant to chapter 277
of NRS for the appointment of a single hearing officer.
2. No person may participate on behalf of
the Administrator in any case in which the person is an interested party.
3. The Administrator may designate an
alternate to serve in the absence or disqualification of any Appeal Tribunal.
[6:129:1937; renumbered 6.8:129:1937 and A 1951,
347]—(NRS A 1971, 855; 1975, 301; 1981, 1990; 1989, 1721; 1993, 1829; 2007, 62)
NRS 612.495 Appeal to Appeal Tribunal: Initiation of appeal from
determination or redetermination; intervention of employing unit; withdrawal of
appeal.
1. Any person entitled to a notice of
determination or redetermination may file an appeal from the determination with
an Appeal Tribunal, and the Administrator shall be a party respondent thereto.
The appeal must be filed within 11 days after the date of mailing or personal
service of the notice of determination or redetermination. The 11-day period
may be extended for good cause shown. Any employing unit whose rights may be
adversely affected may be permitted by the Appeal Tribunal to intervene as a
party respondent to the appeal.
2. An appeal shall be deemed to be filed
on the date it is delivered to the Division, or, if it is mailed, on the
postmarked date appearing on the envelope in which it was mailed, if postage is
prepaid and the envelope is properly addressed to the office of the Division
that mailed notice of the person’s claim for benefits to each employer entitled
to notice under NRS 612.475.
3. The 11-day period provided for in this
section must be computed by excluding the day the determination was mailed or
personally served, and including the last day of the 11-day period, unless the
last day is a Saturday, Sunday or holiday, in which case that day must also be
excluded.
4. The Appeal Tribunal may permit the
withdrawal of the appeal by the appellant at the appellant’s request if there
is no coercion or fraud involved in the withdrawal.
[6:129:1937; renumbered 6.9:129:1937 and A 1951,
347]—(NRS A 1959, 903; 1977, 899; 1981, 397; 1993, 1829; 2005, 447)
NRS 612.500 Hearing on appeal: Procedure; evidence; record; witnesses; trial
de novo in certain circumstances.
1. A reasonable opportunity for a fair
hearing on appeals must be promptly afforded all parties.
2. An Appeal Tribunal shall inquire into
and develop all facts bearing on the issues and shall receive and consider
evidence without regard to statutory and common-law rules. In addition to the
issues raised by the appealed determination, the Appeal Tribunal may consider
all issues affecting the claimant’s rights to benefits from the beginning of
the period covered by the determination to the date of the hearing.
3. An Appeal Tribunal shall include in the
record and consider as evidence all records of the Administrator that are
material to the issues.
4. The Administrator shall adopt
regulations governing the manner of filing appeals and the conduct of hearings
and appeals consistent with the provisions of this chapter.
5. A record of all testimony and
proceedings on appeal must be kept for 6 months after the date on which a
decision of an Appeal Tribunal is mailed, but testimony need not be transcribed
unless further review is initiated. If further review is not initiated within
that period, the record may be destroyed.
6. Witnesses subpoenaed are entitled to
fees in the amounts specified in NRS 50.225,
and the fees of witnesses so subpoenaed shall be deemed part of the expense of
administering this chapter.
7. An Appeal Tribunal shall not
participate in an appeal hearing in which the Appeal Tribunal has a direct or
indirect interest.
8. If the records of an appeal have been
destroyed pursuant to subsection 5, a person aggrieved by the decision in the
appeal may petition a district court for a trial de novo. If the district court
finds that good cause exists for the party’s failure to pursue the
administrative remedies provided in NRS 612.510, it
may grant the petitioner’s request.
[6:129:1937; renumbered 6.10:129:1937 and A 1951,
347; A 1955, 698]—(NRS A 1971, 753; 1975, 914; 1987, 552; 1993, 1830; 2007, 63)
NRS 612.505 Consolidated appeals. When
the same or substantially similar evidence is material to the matter in issue
with respect to more than one individual, the same time and place for
considering all such appeals may be fixed, hearings thereon jointly conducted,
a single record of the proceedings made, and evidence introduced with respect
to one proceeding considered as introduced in the others, provided no party is
prejudiced thereby.
[6:129:1937; renumbered 6.11:129:1937 and A 1951,
348]
NRS 612.510 Notice of decision of Appeal Tribunal; time for further appeal.
1. After a hearing, an Appeal Tribunal
shall make its findings promptly and on the basis thereof affirm, modify or
reverse the determination. Each party must be promptly furnished a copy of the
decision and the supporting findings.
2. The decision is final unless an appeal
to the Board of Review or a request for review or appeal to the Board of Review
is filed, within 11 days after the decision has been mailed to each party’s
last known address or otherwise delivered to the party. The 11-day period may
be extended for good cause shown.
3. A request for review or appeal to the
Board of Review shall be deemed to be filed on the date it is delivered to the
Division, or, if it is mailed, on the postmarked date appearing on the envelope
in which it was mailed, if the postage was prepaid and the envelope was
properly addressed to one of the offices of the Division.
4. The time provided for in this section
must be computed in the manner provided in NRS 612.495.
[6:129:1937; renumbered 6.12:129:1937 and A 1951,
348]—(NRS A 1959, 903; 1993, 1830; 2005, 447)
NRS 612.515 Appeal to Board of Review.
1. An appeal to the Board of Review by any
party must be allowed as a matter of right if the Appeal Tribunal’s decision
reversed or modified the Administrator’s determination. In all other cases,
further review must be at the discretion of the Board of Review.
2. The Board on its own motion may
initiate a review of a decision or determination of an Appeal Tribunal within
11 days after the date of mailing of the decision.
3. The Board may affirm, modify or reverse
the findings or conclusions of the Appeal Tribunal solely on the basis of
evidence previously submitted, or upon the basis of such additional evidence as
it may direct to be taken.
4. Each party, including the
Administrator, must be promptly furnished a copy of the decision and the
supporting findings of the Board of Review.
[6:129:1937; renumbered 6.13:129:1937 and A 1951,
348]—(NRS A 1971, 1162; 1975, 914; 1993, 1831; 2005, 448)
NRS 612.520 Removal or transfer of appeals from one Appeal Tribunal to
another Appeal Tribunal.
1. The Administrator, for cause, may
remove or transfer to another Appeal Tribunal any appeal pending before an
Appeal Tribunal.
2. The parties to any appeal so removed or
transferred by the Administrator shall be given a full and fair hearing on the
original appeal.
[6:129:1937; renumbered 6.14:129:1937 and A 1951,
348]—(NRS A 2007,
64)
NRS 612.525 Appeal to courts: Time for appeal; exhaustion of administrative
remedies; appeal by Administrator.
1. Any decision of the Board of Review in
the absence of an appeal therefrom as herein provided becomes final 11 days
after the date of notification or mailing thereof, and judicial review thereof
is permitted only after any party claiming to be aggrieved thereby has
exhausted administrative remedies as provided by this chapter.
2. The Administrator shall be deemed to be
a party to any judicial action involving any such decision, and may be
represented in any such judicial action by:
(a) Any qualified attorney employed by the
Administrator and designated by the Administrator for that purpose; or
(b) The Attorney General, at the Administrator’s
request.
3. The Administrator may appeal from any
decision of the Board of Review to the courts as may any other party to that
decision.
[6:129:1937; renumbered 6.15:129:1937 and A 1951,
348]—(NRS A 1993,
1831; 2005,
448)
NRS 612.530 Judicial review of decision of Board of Review: Commencement of
action in district court; parties; service of petition; summary hearings;
appeals to appellate court.
1. Within 11 days after the decision of
the Board of Review has become final, any party aggrieved thereby or the
Administrator may secure judicial review thereof by commencing an action in the
district court of the county where the employment which is the basis of the
claim was performed for the review of the decision, in which action any other party
to the proceedings before the Board of Review must be made a defendant.
2. In such action, a petition which need
not be verified, but which must state the grounds upon which a review is
sought, must be served upon the Administrator, unless the Administrator is the
appellant, or upon such person as the Administrator may designate, and such
service shall be deemed completed service on all parties, but there must be
left with the party so served as many copies of the petition as there are
defendants, and the Administrator shall forthwith mail one such copy to each
defendant.
3. With the Administrator’s answer or
petition, the Administrator shall certify and file with the court originals or
true copies of all documents and papers and a transcript of all testimony taken
in the matter, together with the Board of Review’s findings of fact and
decision therein. The Administrator may certify to the court questions of law
involved in any decision.
4. In any judicial proceedings under this
section, the finding of the Board of Review as to the facts, if supported by
evidence and in the absence of fraud, is conclusive, and the jurisdiction of
the court is confined to questions of law.
5. Such actions, and the questions so
certified, must be heard in a summary manner and must be given precedence over
all other civil cases except cases arising under chapters
616A to 616D, inclusive, or chapter 617 of NRS.
6. An appeal may be taken from the
decision of the district court to the appellate court of competent jurisdiction
pursuant to the rules fixed by the Supreme Court of Nevada pursuant to Section 4 of Article 6 of the Nevada
Constitution in the same manner, but not inconsistent with the provisions of
this chapter, as is provided in civil cases.
7. It is not necessary, in any judicial
proceeding under this section, to enter exceptions to the rulings of the Board
of Review, and no bond may be required for entering the appeal.
8. Upon the final determination of the
judicial proceeding, the Board of Review shall enter an order in accordance
with the determination.
9. A petition for judicial review does not
act as a supersedeas or stay unless the Board of Review so orders.
[6:129:1937; renumbered 6.16:129:1937 and A 1951,
349]—(NRS A 1971, 753; 1993, 1831; 1999, 207; 2003, 1938; 2005, 448; 2013, 1792)
NRS 612.533 Introduction of certain evidence concerning claims for benefits
prohibited in separate or subsequent proceeding. Any
finding of fact or law, judgment, determination, conclusion or final order made
by the Administrator or an Appeal Tribunal, examiner, Board of Review, district
court or any other person with the authority to make findings of fact or law
pursuant to NRS 612.450 to 612.530,
inclusive, is not admissible or binding in any separate or subsequent action or
proceeding, between a person and that person’s present or previous employer
brought before an arbitrator, court or judge of this State or the United
States, regardless of whether the prior action was between the same or related
parties or involved the same facts.
(Added to NRS by 1987, 151; A 1993, 1832)
CONTRIBUTIONS
NRS 612.535 Payment; registration of employer with Division.
1. Contributions with respect to wages for
employment accrue and become payable by each employer for each calendar quarter
in which the employer is subject to this chapter. Contributions are due and
payable by each employer to the Administrator for the Fund in accordance with
such regulations as the Administrator may prescribe, and must not be deducted,
in whole or in part, from the wages of persons in employment for that employer.
2. In the payment of any contributions, a
fractional part of a cent must be disregarded unless it amounts to one-half
cent or more, in which case it must be increased to 1 cent.
3. Each employing unit, within 30 days
after becoming an employer under this chapter, shall register with the Division
by filing a report form designed and prescribed by the Division.
[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;
1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1977, 899; 1993, 1832)
NRS 612.540 Rate. The standard
rate of contributions is 2.95 percent of wages paid by each employer during the
calendar year with respect to employment. Each employer who becomes subject to
the law on or after the first day of the first calendar quarter after February
25, 1965, shall pay contributions at a rate of 2.95 percent until such time as
the employer is eligible for a rate under NRS 612.550.
[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;
1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1965, 109; 1975,
1002; 1989,
1528; 1991,
146)
NRS 612.545 Base.
1. For the purposes of NRS 612.535, 612.540 and 612.606, wages do not include that part of the wages
paid for employment to a person by an employer during any calendar year which
exceeds 66 2/3 percent of the average annual wage, rounded to the nearest
hundred dollars, for the preceding calendar year unless that part of the wages
is subject to a tax under a federal law imposing a tax against which credit may
be taken for contributions paid under this chapter. The average annual wage for
employers who do not elect reimbursement in lieu of contributions must be
computed as follows: On or before July 1, the total wages reported for the
preceding calendar year by those employers who are subject to the provisions of
this chapter must be divided by the average of the 12 mid-month totals of all
workers in employment for employers as reported in that year.
2. For the purpose of this section:
(a) Any employer who acquired a part of or the
entire organization, trade or business or substantially all of the assets of an
employer must be treated as a single unit with its predecessor for the calendar
year in which the acquisition occurs.
(b) The wages paid by an employer to an employee
performing services for the employer in another state upon which contributions
are required to be paid by that employer under the unemployment compensation
law of that state must be included as part of the wages used to calculate the
contributions in subsection 1.
[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;
1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1965, 109; 1971,
1360; 1973, 1362; 1975, 1002; 1977, 839; 1983, 461; 1989, 1528; 1991, 146; 2005, 449)
NRS 612.550 Rates for employers.
1. As used in this section:
(a) “Average actual duration” means the number of
weeks obtained by dividing the number of weeks of benefits paid for weeks of
total unemployment in a consecutive 12-month period by the number of first
payments made in the same 12-month period.
(b) “Average annual payroll” for each calendar
year means the annual average of total wages paid by an employer subject to contributions
for the 3 consecutive calendar years immediately preceding the computation
date. The average annual payroll for employers first qualifying as eligible
employers must be computed on the total amount of wages paid, subject to
contributions, for not less than 10 consecutive quarters and not more than 12
consecutive quarters ending on December 31, immediately preceding the
computation date.
(c) “Beneficiary” means a person who has received
a first payment.
(d) “Computation date” for each calendar year
means June 30 of the preceding calendar year.
(e) “Covered worker” means a person who has
worked in employment subject to this chapter.
(f) “First payment” means the first weekly
unemployment insurance benefit paid to a person in the person’s benefit year.
(g) “Reserve balance” means the excess, if any,
of total contributions paid by each employer over total benefit charges to that
employer’s experience rating record.
(h) “Reserve ratio” means the percentage ratio
that the reserve balance bears to the average annual payroll.
(i) “Total contributions paid” means the total
amount of contributions, due on wages paid on or before the computation date,
paid by an employer not later than the last day of the second month immediately
following the computation date.
(j) “Unemployment risk ratio” means the ratio
obtained by dividing the number of first payments issued in any consecutive
12-month period by the average monthly number of covered workers in employment
as shown on the records of the Division for the same 12-month period.
2. The Administrator shall, as of the
computation date for each calendar year, classify employers in accordance with
their actual payrolls, contributions and benefit experience, and shall
determine for each employer the rate of contribution which applies to that
employer for each calendar year in order to reflect his or her experience and
classification. The contribution rate of an employer may not be reduced below
2.95 percent, unless there have been 12 consecutive calendar quarters
immediately preceding the computation date throughout which the employer has
been subject to this chapter and his or her account as an employer could have
been charged with benefit payments, except that an employer who has not been
subject to the law for a sufficient period to meet this requirement may qualify
for a rate less than 2.95 percent if his or her account has been chargeable
throughout a lesser period not less than the 10-consecutive-calendar-quarter
period ending on the computation date.
3. Any employer who qualifies under
paragraph (b) of subsection 9 and receives the experience record of a
predecessor employer must be assigned the contribution rate of the predecessor.
4. Benefits paid to a person up to and
including the computation date must be charged against the records, for
experience rating, of the person’s base-period employers in the same percentage
relationship that wages reported by individual employers represent to total
wages reported by all base period employers, except that:
(a) If one of the base period employers has paid
75 percent or more of the wages paid to the person during the person’s base
period, and except as otherwise provided in NRS 612.551,
the benefits, less a proportion equal to the proportion of wages paid during
the base period by employers who make reimbursement in lieu of contributions,
must be charged to the records for experience rating of that employer. The
proportion of benefits paid which is equal to the part of the wages of the
claimant for the base period paid by an employer who makes reimbursement must
be charged to the record of that employer.
(b) No benefits paid to a multistate claimant
based upon entitlement to benefits in more than one state may be charged to the
experience rating record of any employer when no benefits would have been
payable except pursuant to NRS 612.295.
(c) Except for employers who have been given the
right to make reimbursement in lieu of contributions, extended benefits paid to
a person must not be charged against the accounts of the person’s base-period
employers.
5. The Administrator shall, as of the
computation date for each calendar year, compute the reserve ratio for each
eligible employer and shall classify those employers on the basis of their
individual reserve ratios. The contribution rate assigned to each eligible
employer for the calendar year must be determined by the range within which the
employer’s reserve ratio falls. The Administrator shall, by regulation,
prescribe the contribution rate schedule to apply for each calendar year by
designating the ranges of reserve ratios to which must be assigned the various
contribution rates provided in subsection 6. The lowest contribution rate must
be assigned to the designated range of highest reserve ratios and each
succeeding higher contribution rate must be assigned to each succeeding
designated range of lower reserve ratios, except that, within the limits
possible, the differences between reserve ratio ranges must be uniform.
6. Each employer eligible for a
contribution rate based upon experience and classified in accordance with this
section must be assigned a contribution rate by the Administrator for each
calendar year according to the following classes:
Class 1....................................................................................................... 0.25
percent
Class 2....................................................................................................... 0.55
percent
Class 3....................................................................................................... 0.85
percent
Class 4....................................................................................................... 1.15
percent
Class 5....................................................................................................... 1.45
percent
Class 6....................................................................................................... 1.75
percent
Class 7....................................................................................................... 2.05
percent
Class 8....................................................................................................... 2.35
percent
Class 9....................................................................................................... 2.65
percent
Class 10..................................................................................................... 2.95
percent
Class 11..................................................................................................... 3.25
percent
Class 12..................................................................................................... 3.55
percent
Class 13..................................................................................................... 3.85
percent
Class 14..................................................................................................... 4.15
percent
Class 15..................................................................................................... 4.45
percent
Class 16..................................................................................................... 4.75
percent
Class 17..................................................................................................... 5.05
percent
Class 18..................................................................................................... 5.40
percent
7. On September 30 of each year, the
Administrator shall determine:
(a) The highest of the unemployment risk ratios
experienced in the 109 consecutive 12-month periods in the 10 years ending on
March 31;
(b) The potential annual number of beneficiaries
found by multiplying the highest unemployment risk ratio by the average monthly
number of covered workers in employment as shown on the records of the Division
for the 12 months ending on March 31;
(c) The potential annual number of weeks of
benefits payable found by multiplying the potential number of beneficiaries by
the highest average actual duration experienced in the 109 consecutive 12-month
periods in the 10 years ending on September 30; and
(d) The potential maximum annual benefits payable
found by multiplying the potential annual number of weeks of benefits payable
by the average payment made to beneficiaries for weeks of total unemployment in
the 12 months ending on September 30.
8. The Administrator shall issue an
individual statement, itemizing benefits charged during the 12-month period
ending on the computation date, total benefit charges, total contributions
paid, reserve balance and the rate of contributions to apply for that calendar
year, for each employer whose account is in active status on the records of the
Division on January 1 of each year and whose account is chargeable with benefit
payments on the computation date of that year.
9. If an employer transfers its trade or
business, or a portion thereof, to another employer:
(a) And there is substantially common ownership,
management or control of the employers, the experience record attributable to
the transferred trade or business must be transferred to the employer to whom
the trade or business is transferred. The rates of both employers must be
recalculated, and the recalculated rates become effective on the date of the
transfer of the trade or business. If the Administrator determines, following
the transfer of the experience record pursuant to this paragraph, that the sole
or primary purpose of the transfer of the trade or business was to obtain a
reduced liability for contributions, the Administrator shall combine the
experience rating records of the employers involved into a single account and
assign a single rate to the account.
(b) And there is no substantially common ownership,
management or control of the employers, the experience record of an employer
may be transferred to a successor employer as of the effective date of the
change of ownership if:
(1) The successor employer acquires the
entire or a severable and distinct portion of the business, or substantially
all of the assets, of the employer;
(2) The successor employer notifies the
Division of the acquisition in writing within 90 days after the date of the
acquisition;
(3) The employer and successor employer
submit a joint application to the Administrator requesting the transfer; and
(4) The joint application is approved by
the Administrator.
Ê The joint
application must be submitted within 1 year after the date of issuance by the
Division of official notice of eligibility to transfer.
(c) Except as otherwise provided in paragraph
(a), a transfer of the experience record must not be completed if the
Administrator determines that the acquisition was effected solely or primarily
to obtain a more favorable contribution rate.
(d) Any liability to the Division for unpaid
contributions, interest or forfeit attributable to the transferred trade or
business must be transferred to the successor employer. The percentage of
liability transferred must be the same as the percentage of the experience
record transferred.
10. Whenever an employer has paid no wages
in employment for 8 consecutive calendar quarters following the last calendar
quarter in which the employer paid wages for employment, the Administrator
shall terminate the employer’s experience rating account, and the account must
not thereafter be used in any rate computation.
11. The Administrator may adopt reasonable
accounting methods to account for those employers which are in a category for
providing reimbursement in lieu of contributions.
[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;
1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1959, 367, 921;
1961, 687; 1965, 110; 1971, 1360; 1973, 731, 1363, 1785; 1975, 1003; 1977, 899; 1981, 690; 1983, 463, 865; 1989, 1529; 1991, 146; 1993, 1833; 2005, 449; 2013, 1968)
NRS 612.551 Charging of benefits to account of employer; grounds for removal
of charges on account of employer; appeal of certain determinations of
Administrator; effect of certain determinations on claimant.
1. Except as otherwise provided in
subsections 2, 3 and 7, if the Division determines that a claimant has earned
75 percent or more of his or her wages during his or her base period from one
employer, it shall notify the employer of its determination and advise him or
her that he or she has a right to protest the charging of benefits to his or
her account pursuant to subsection 4 of NRS 612.550.
2. Benefits paid pursuant to an elected
base period in accordance with NRS 612.344 must not
be charged against the record for experience rating of the employer.
3. Except as otherwise provided in
subsection 7, if a claimant leaves his or her last or next to last employer to
take other employment and leaves or is discharged by the latter employer,
benefits paid to the claimant must not be charged against the record for
experience rating of the former employer.
4. If the employer provides evidence
within 10 working days after the notice required by subsection 1 was mailed
which satisfies the Administrator that the claimant:
(a) Left his or her employment voluntarily
without good cause or was discharged for misconduct connected with the
employment; or
(b) Was the spouse of an active member of the
Armed Forces of the United States and left his or her employment because the
spouse was transferred to a different location,
Ê the
Administrator shall order that the benefits not be charged against the record
for experience rating of the employer.
5. The employer may appeal from the ruling
of the Administrator relating to the cause of the termination of the employment
of the claimant in the same manner as appeals may be taken from determinations
relating to claims for benefits.
6. A determination made pursuant to this
section does not constitute a basis for disqualifying a claimant to receive
benefits.
7. If an employer who is given notice of a
claim for benefits pursuant to subsection 1 fails to submit timely to the Division
all known relevant facts which may affect the claimant’s rights to benefits as
required by NRS 612.475, the employer’s record for
experience rating is not entitled to be relieved of the amount of any benefits
paid to the claimant as a result of such failure that were charged against the
employer’s record pursuant to NRS 612.550 or 612.553.
(Added to NRS by 1981, 688; A 1991, 121, 527; 1993, 538, 1836; 1995, 530; 1997, 2393; 1999, 819; 2007, 64; 2013, 1972)
NRS 612.553 Nonprofit organizations, political subdivisions and Indian
tribes: Payment of contributions or reimbursement in lieu of contributions.
1. For the purposes of this section:
(a) “Indian tribe” includes any entity described
in subsection 10 of NRS 612.055.
(b) “Nonprofit organization” means any entity
described in subsection 1 of NRS 612.121.
(c) “Political subdivision” means any entity
described in subsection 9 of NRS 612.055.
2. Any nonprofit organization, political
subdivision or Indian tribe which is subject to this chapter:
(a) Shall pay contributions to the Unemployment Compensation
Fund in the manner provided in NRS 612.535 to 612.550, inclusive, unless it elects, in accordance
with this section, to pay into the Unemployment Compensation Fund, in lieu of
contributions, as reimbursement an amount equivalent to the amount of regular
unemployment compensation benefits and one-half of the extended benefits paid
to claimants that is attributable to wages paid, except that after December 31,
1978, a political subdivision, and after December 21, 2000, an Indian tribe,
shall reimburse an amount equal to the regular unemployment compensation
benefits and all of the extended benefits. An Indian tribe may elect to become
liable for payments by way of reimbursement in lieu of contributions for the
tribe as a whole, or for any political subdivision, subsidiary, wholly owned
business, or any combination thereof. The amount of benefits payable by each
employer who elects to make payments by way of reimbursement in lieu of
contributions must be an amount which bears the same ratio to the total
benefits paid to a person as the total base-period wages paid to that person by
the employer bear to the total base-period wages paid to that person by all of
the person’s base-period employers. Two or more employers who have become
liable for payments by way of reimbursement in lieu of contributions may file a
joint application, in accordance with regulations of the Administrator, for the
establishment of a group account for the purpose of sharing the cost of
benefits paid that are attributable to service in the employ of such employers.
(b) May elect to become liable for payments by
way of reimbursement in lieu of contributions for a period of not less than 4
consecutive calendar quarters beginning with the first day of the calendar
quarter on which it became subject to this chapter by filing a written notice
with the Administrator not later than 30 days immediately following the date of
the determination that it is subject to this chapter. The organization remains
liable for payments by way of reimbursement in lieu of contributions until it
files with the Administrator a written notice terminating its election not
later than 30 days before the beginning of the taxable year for which the
termination is first effective.
3. Any nonprofit organization, political
subdivision or Indian tribe which is paying contributions as provided in NRS 612.535 to 612.550,
inclusive, may change to a reimbursement-in-lieu-of-contributions basis by
filing with the Administrator not later than 30 days before the beginning of
any taxable year a written notice of its election to become liable for payments
by way of reimbursements in lieu of contributions. The election is not
terminable by the organization for that and the next taxable year.
4. The Administrator may for a good cause
extend the period in which a notice of election or a notice of termination must
be filed and may permit an election to be retroactive, but not any earlier than
with respect to benefits paid after December 31, 1970, for a nonprofit organization,
December 31, 1976, for a political entity, or December 21, 2000, for an Indian
tribe.
5. The Administrator shall notify each
nonprofit organization, political subdivision and Indian tribe of any
determination which the Administrator may make of its status as an employer and
of the effective date of any election which it makes and of any termination of
such election. The Administrator’s determination is subject to reconsideration,
petitions for hearing and judicial review in accordance with the provisions of
this chapter.
6. The amount of reimbursement in lieu of
contributions due from each employing unit which elects to make reimbursement
in lieu of contributions must be determined by the Administrator as soon as
practicable after the end of each calendar quarter or at the end of any other
period as determined by the Administrator. The Administrator shall bill each
employing unit which makes reimbursement in lieu of contributions for an amount
determined pursuant to paragraph (a) of subsection 2. Amounts due under this
subsection must be paid not later than 30 days after a bill is mailed to the
last known address of the employing unit. If payment is not made on or before
the date due and payable, the whole or any part thereafter remaining unpaid bears
interest at the rate of one-half percent per month or fraction thereof, from
and after the due date until payment is received by the Administrator. The
amount of payments due, but not paid, may be collected by the Administrator,
together with interest and penalties, if any, in the same manner and subject to
the same conditions as contributions due from other employers. The amount due
specified in any bill from the Administrator is conclusive and binding on the
employing unit, unless not later than 15 days after the bill was mailed to its
last known address, the employing unit files an application for
redetermination. A redetermination made under this subsection is subject to
petition for hearing and judicial review in accordance with the provisions of
this chapter. Payments made by any nonprofit organization, political
subdivision or Indian tribe under the provisions of this section must not be
deducted, in whole or in part, from the wages of any person employed by that
organization.
7. The Administrator shall:
(a) Suspend the election of an Indian tribe to
become liable for payments by way of reimbursement in lieu of contributions if
the tribe fails to make payment, together with interest and penalties, if any,
within 90 days after the tribe receives a bill from the Administrator.
(b) Require an Indian tribe whose election to
become liable for payments by way of reimbursement in lieu of contributions is
suspended pursuant to subsection 1 to pay contributions as set forth in NRS 612.535 to 612.550,
inclusive, for the following taxable year unless the Administrator receives its
payment in full before the Administrator computes the contribution rates for
that year.
(c) Reinstate the election of an Indian tribe to
become liable for payments by way of reimbursement in lieu of contributions
that is suspended pursuant to subsection 1 if the tribe:
(1) Has paid all contributions pursuant to
NRS 612.535 to 612.550,
inclusive, including interest and penalties, for not less than 1 year; and
(2) Has no unpaid balance owing to the
Administrator for any contribution, payment in lieu of contributions, penalty
or interest.
8. Benefits are payable on the basis of
employment to which this section applies, in the same amount, on the same terms
and subject to the same conditions as benefits payable on the basis of other
employment subject to this chapter.
9. In determining contribution rates
assigned to employers under this chapter, the payrolls of employing units
liable for payments in lieu of contributions must not be included in computing
the contribution rates to be assigned to employers under this chapter. The
reimbursement in lieu of contributions paid by or due from such employing units
must be included in the total assets of the fund in the same manner as
contributions paid by other employers.
10. The provisions of NRS 612.550 do not apply to employers who elect
reimbursement in lieu of contributions.
11. Except as inconsistent with the provisions
of this section, the provisions of this chapter and regulations of the
Administrator apply to any matter arising pursuant to this section.
(Added to NRS by 1971, 1353; A 1973, 1366; 1977, 840; 1993, 1836; 2001, 1460)
PERIOD, ELECTION AND TERMINATION OF EMPLOYER’S COVERAGE
NRS 612.555 Employing unit becoming employer within calendar quarter subject
to chapter from beginning of quarter; exception. Any
employing unit which becomes an employer subject to this chapter within any
calendar quarter is subject to this chapter from the beginning of that quarter,
except that any nonprofit organization as defined in NRS
612.121, or agricultural employer or domestic employer as defined in NRS 612.055, which becomes subject to this chapter
within any calendar year is subject to this chapter for the whole of the
calendar year.
[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1943 NCL § 2825.08]—(NRS A 1973, 1368; 1977, 843)
NRS 612.560 When employing unit ceases to be employer.
1. Except as otherwise provided in NRS 612.565 to 612.580,
inclusive, an employing unit ceases to be an employer subject to this chapter
at any time when it appears to the satisfaction of the Administrator that:
(a) During each of the four completed calendar
quarters immediately preceding the Administrator’s finding, the employing unit
did not employ in employment subject to this chapter one or more persons in any
calendar quarter wherein the employing unit had a payroll of $225 or more;
(b) Any nonprofit organization, as described in
subsection 1 of NRS 612.121, does not qualify for
coverage because it does not meet the requirements of subparagraph (2) of
paragraph (b) of subsection 1 of that section;
(c) Any agricultural employer, as defined in NRS 612.055, does not qualify for coverage because it
does not meet the requirements of that section; or
(d) Any domestic employer, as defined in NRS 612.055, does not qualify for coverage because it
does not meet the requirements of those sections.
2. For the purposes of this section, the
two or more employing units mentioned in subsection 2 or 3 of NRS 612.055 must be treated as a single employing
unit.
[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1943 NCL § 2825.08]—(NRS A 1973, 1368; 1977, 843; 1993, 1838)
NRS 612.565 Employing unit not subject to chapter may elect to become
employer subject to chapter; conditions. An
employing unit, not otherwise subject to this chapter, which files with the
Administrator its written election to become an employer subject hereto for not
less than 2 calendar years, becomes, with the written approval of such election
by the Administrator, an employer subject hereto to the same extent as all
other employers, as of the date stated in such approval, and ceases to be
subject hereto as of January 1 of any calendar year subsequent to such 2
calendar years only if at least 30 days before such January 1 it has filed with
the Administrator a written notice to that effect.
[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1943 NCL § 2825.08]—(NRS A 1993, 1839)
NRS 612.570 Employing unit may elect that services not covered by chapter
shall be deemed to constitute employment; conditions.
1. Any employing unit for which services
that do not constitute employment, as defined in this chapter, are performed,
may file with the Administrator a written election that all such services
performed by persons in its employ in one or more distinct establishments or
places of business shall be deemed to constitute employment for all the
purposes of this chapter for not less than 2 calendar years.
2. Upon the written approval of such
election by the Administrator, such services shall be deemed to constitute
employment subject to this chapter from and after the date stated in such
approval.
3. Such services cease to be deemed
employment subject hereto as of January 1 of any calendar year subsequent to
such 2 calendar years, only if at least 30 days before such January 1 such
employing unit has filed with the Administrator a written notice to that
effect.
[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1943 NCL § 2825.08]—(NRS A 1993, 1839)
NRS 612.580 Termination of employer’s election by Administrator. The Administrator may terminate the approval
of the election of coverage made by any employing unit pursuant to NRS 612.565 and 612.570 at
any time upon 30 days’ written notice.
[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1943 NCL § 2825.08]—(NRS A 1971, 1364; 1977, 844; 1993, 1839)
UNEMPLOYMENT COMPENSATION FUND
NRS 612.583 “Benefits” defined. As
used in NRS 612.583 to 612.600,
inclusive, “benefits” has the meaning ascribed to it in NRS
612.6104.
(Added to NRS by 2013, 2649)
NRS 612.585 Establishment and control.
1. There is hereby established as a
special fund, separate and apart from all public money or funds of this State,
an Unemployment Compensation Fund, which must be administered by the
Administrator exclusively for the purposes of this chapter.
2. The Fund consists of:
(a) All contributions, other than special bond
contributions as defined in NRS 612.6116, or
reimbursements in lieu of contributions collected under this chapter.
(b) Interest earned upon the money in the Fund.
(c) Any property or securities acquired through
the use of money belonging to the Fund.
(d) All earnings of such property or securities.
(e) All money credited to the account of the
State of Nevada in the Unemployment Trust Fund pursuant to section 903 of the
Social Security Act, as amended (42 U.S.C. § 1103).
(f) All other money received for the Fund from
any other source.
3. All money in the Fund must be mingled
and undivided.
4. All fines and penalties collected
pursuant to the criminal provisions of this chapter must be paid to the State
Permanent School Fund.
[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1943 NCL § 2825.09]—(NRS A 1969, 220; 1971, 1364; 1993, 1839; 2013, 2649)
NRS 612.590 Accounts; deposits; refunds.
1. The State Treasurer shall:
(a) Be the treasurer and custodian of the Fund.
(b) Administer the Fund in accordance with the
directions of the Administrator.
(c) Issue warrants upon it in accordance with
such regulations as the Administrator prescribes.
2. The State Treasurer shall maintain
within the Fund three separate accounts:
(a) A Clearing Account.
(b) An Unemployment Trust Fund Account.
(c) A Benefit Account.
3. All money payable to the Fund, upon
receipt thereof by the Administrator, must be forwarded to the State Treasurer,
who shall immediately deposit it in the Clearing Account.
4. Refunds payable pursuant to NRS 612.655 may be paid from the Clearing Account or
from the Benefit Account upon warrants issued by the State Treasurer under the
direction of the Administrator.
5. After clearance thereof, all other
money in the Clearing Account must be immediately deposited with the Secretary
of the Treasury to the credit of the account of this State in the Unemployment
Trust Fund established and maintained pursuant to Section 904 of the Social
Security Act, as amended, 42 U.S.C. § 1104, any provisions of law in this State
relating to the deposit, administration, release or disbursement of money in
the possession or custody of this State to the contrary notwithstanding.
6. The Benefit Account consists of all
money requisitioned from this State’s account in the Unemployment Trust Fund
and any money transferred to the Benefit Account pursuant to NRS 612.6128.
7. Except as herein otherwise provided,
money in the Clearing and Benefit Accounts may be deposited by the State
Treasurer, under the direction of the Administrator, in any bank, credit union
or public depositary in which general money of the State may be deposited, but
no public deposit insurance charge or premium may be paid out of the Fund.
8. Money in the Clearing and Benefit
Accounts must not be commingled with other state money, but must be maintained
in a separate account on the books of the depositary. Money in the Clearing and
Benefit Accounts must be secured by the bank, credit union or public depositary
to the same extent and in the same manner as required by the general depositary
laws of the State of Nevada, and collateral pledged must be maintained in a
separate custody account.
[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1943 NCL § 2825.09]—(NRS A 1975, 349; 1993, 1840; 1999, 1523; 2013, 2650)
NRS 612.595 Withdrawals.
1. Money may be requisitioned from this
State’s account in the Unemployment Trust Fund solely for the payment of
benefits and refunds in accordance with regulations prescribed by the
Administrator, except that money credited to the account of the State of Nevada
pursuant to Section 903 of the Social Security Act, as amended (42 U.S.C. §
1103), must be used exclusively as provided in NRS
612.617.
2. The Administrator shall from time to
time requisition from the Unemployment Trust Fund such amounts, not exceeding
the amounts standing to this State’s account therein, as the Administrator
deems necessary for the payment of benefits for a reasonable future period.
3. Upon receipt thereof the State
Treasurer shall deposit such money in the Benefit Account and the State
Treasurer shall issue warrants for the payment of benefits solely from such
Benefit Account.
4. Expenditures of such money in the
Benefit Account and refunds from the Clearing Account are not be subject to any
provisions of law requiring specific appropriations or other formal release by
state officers of money in their custody.
5. All warrants issued by the State
Treasurer for the payment of benefits and refunds must bear the signature of
the State Treasurer and the countersignature of the Administrator, or the
Administrator’s duly authorized agent for that purpose.
6. Any balance of money requisitioned from
the Unemployment Trust Fund which remains unclaimed or unpaid in the Benefit
Account after the expiration of the period for which such sums were
requisitioned must be either deducted from estimates for, and may be utilized
for the payment of, benefits during succeeding periods, or in the discretion of
the Administrator must be redeposited with the Secretary of the Treasury to the
credit of this State’s account in the Unemployment Trust Fund, as provided in NRS 612.590.
[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1943 NCL § 2825.09]—(NRS A 1969, 220; 1993, 1841)
NRS 612.600 Management of money upon discontinuance of Unemployment Trust
Fund.
1. The provisions of NRS 612.585, 612.590 and 612.595, to the extent that they relate to the
Unemployment Trust Fund, are operative only so long as the Unemployment Trust
Fund continues to exist and so long as the Secretary of the Treasury continues
to maintain for this State a separate book account of all money deposited
therein by this State for benefit purposes, together with this State’s
proportionate share of the earnings of the Unemployment Trust Fund, from which
no other state is permitted to make withdrawals.
2. If and when the Unemployment Trust Fund
ceases to exist, or such separate book account is no longer maintained, all
money, properties or securities therein belonging to the Unemployment
Compensation Fund of this State must be transferred to the State Treasurer as
treasurer of the Unemployment Compensation Fund, who shall hold, invest,
transfer, sell, deposit and release such money, properties or securities in a
manner approved by the Administrator in accordance with the provisions of this
chapter. Investments must at all times be so made that all the assets of the
Fund are always readily convertible into cash when needed for the payment of
benefits.
3. The State Treasurer shall dispose of
securities or other properties belonging to the Unemployment Compensation Fund
only under the direction of the Administrator.
[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1943 NCL § 2825.09]—(NRS A 1993, 1841)
UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND
NRS 612.605 Creation; receipt and use of money.
1. There is hereby created the
Unemployment Compensation Administration Fund as a special revenue fund.
2. All money which is deposited or paid
into this Fund is hereby appropriated to the Administrator.
3. All money in the Fund may be expended
solely for the purpose of defraying the cost of the administration of this
chapter.
4. All money received from the Department
of Labor for the Fund pursuant to Section 302 of the Social Security Act (42
U.S.C. § 502) may be expended solely for the purposes and in the amounts found
necessary by the Department of Labor for the proper and efficient
administration of this chapter.
5. In addition to money deposited pursuant
to NRS 612.617, the Fund consists of:
(a) All money appropriated by this State.
(b) All money received from the United States of
America or any agency thereof, including the Department of Labor, the Railroad
Retirement Board, and the United States Employment Service.
(c) All money received from any other source, for
such purpose.
6. Money received from the Railroad
Retirement Board as compensation for services or facilities supplied to the
Board must be paid into the Fund.
7. Except as otherwise provided in NRS 612.607, any balances in the Fund do not lapse at
any time and are continuously available to the Administrator for expenditure
consistent with this chapter.
8. Money in the Fund must not be
commingled with other state money, but must be maintained in a separate account
on the books of the depositary. The account must be secured by the depositary
in which it is held to the same extent and in the same manner as required by
the general depositary laws of the State, and collateral pledged must be
maintained in a separate custody account.
9. All sums recovered on any official bond
for losses sustained by the Unemployment Compensation Administration Fund must
be deposited in the Unemployment Compensation Administration Fund.
10. All money requisitioned and deposited
in the Fund pursuant to NRS 612.617 must be used in
accordance with the conditions specified in NRS 612.617.
[Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1949, 257; 1955, 698]—(NRS A 1969, 221; 1977, 46; 1993, 1842; 1995, 1739)
NRS 612.606 Additional contributions by employer required for support of
program for employment and training of unemployed persons and persons employed
in this State; exceptions.
1. Except as otherwise provided in
subsection 4, in addition to any other contribution required by this chapter,
each employer shall make payments into the Unemployment Compensation
Administration Fund for the program for the employment and training of
unemployed persons and persons employed in this State at the rate of .05
percent of the wages the employer pays.
2. The interest and forfeit provisions of NRS 612.620 and 612.740,
respectively, are inapplicable to the payments required by this section.
3. In determining unemployment compensation
contribution rates assigned to employers pursuant to this chapter, payments
paid into the Unemployment Compensation Administration Fund for the program for
the employment and training of unemployed persons and persons employed in this
State pursuant to this section must remain separate from any other contribution
paid pursuant to this chapter and must not be included in any manner in
computing the contribution rates to be assigned to employers under NRS 612.550.
4. The provisions of this section do not
apply to an employer:
(a) Who has been assigned a contribution rate of
5.4 percent pursuant to subsection 6 of NRS 612.550;
or
(b) Who has elected to make reimbursement in lieu
of contributions pursuant to NRS 612.553.
(Added to NRS by 1989, 1527; A 1991, 146; 1993, 648; 1995, 1740; 2003, 1939)
NRS 612.607 Deposit, transfer and expenditure of payments for program for
employment and training of unemployed persons and persons employed in this
State.
1. All payments collected pursuant to NRS 612.606 must be deposited in the Unemployment
Compensation Administration Fund. At the end of each fiscal year, the State
Controller shall transfer to the Clearing Account in the Unemployment
Compensation Fund the amount by which the unencumbered balance of the money
deposited in the Unemployment Compensation Administration Fund pursuant to this
subsection exceeds the amount of that money which the Legislature has
authorized for expenditure during the first 90 days of the succeeding fiscal
year.
2. Except for money transferred from the
Unemployment Compensation Administration Fund pursuant to subsection 1, the
Administrator may only expend the money collected for the employment and
training of unemployed persons and persons employed in this State to:
(a) Establish and administer an employment
training program which must foster job creation, minimize unemployment costs of
employers and meet the needs of employers for skilled workers by providing
training to unemployed persons.
(b) Establish or provide support for job training
programs in the public and private sectors for training, retraining or
improving the skills of persons employed in this State.
(c) Establish a program to provide grants of
money to a nonprofit private entity to be used to make loans of money to
veterans and senior citizens to start small businesses. The Administrator shall
adopt regulations establishing criteria and standards relating to the
eligibility for and use of any grants made pursuant to this paragraph.
(d) Pay the costs of the collection of payments
required pursuant to NRS 612.606.
3. The money used for the program for the
employment and training of unemployed persons and persons employed in this
State must supplement and not displace money available through existing
employment training programs conducted by any employer or public agency and
must not replace, parallel, supplant, compete with or duplicate in any way
existing apprenticeship programs approved by the State Apprenticeship Council.
4. As used in this section:
(a) “Senior citizen” has the meaning ascribed to
it in NRS 439.650.
(b) “Small business” means a business conducted
for profit which:
(1) Employs 50 or fewer full-time
employees; and
(2) Has gross annual sales of less than
$5,000,000.
(Added to NRS by 1989, 1527; A 1991, 146; 1993, 647, 1842; 1995, 579, 1740; 2003, 1940; 2009, 148)
NRS 612.608 Accrual and submission of payments for program for employment
and training of unemployed persons and persons employed in this State;
disregard of fractions.
1. Payments required pursuant to NRS 612.606 accrue and become payable by each employer
for each calendar quarter in which the employer is subject to the provisions of
this chapter. Payments must be submitted from each employer to the
Administrator with the contributions submitted for the same calendar quarter
and must not be deducted, in whole or in part, from the wages of persons in
employment for that employer.
2. In making the payments required by NRS 612.606, a fractional part of a cent must be
disregarded unless it amounts to one-half cent or more, in which case it must
be increased to 1 cent.
(Added to NRS by 1989, 1528; A 1991, 146; 1993, 1842)—(Substituted
in revision for NRS 612.603)
NRS 612.609 Disbursement of delinquent payments by employers. Collection of money from an employer
delinquent in making contributions or payments pursuant to the provisions of
this chapter must first be applied to pay the employer’s delinquent
contributions to the Unemployment Compensation Fund, then applied to pay the
employer’s delinquent payments to the Unemployment Compensation Administration
Fund and finally to pay any penalty and interest imposed pursuant to the
provisions of this chapter.
(Added to NRS by 1989, 1528; A 1991, 146; 1993, 648)—(Substituted
in revision for NRS 612.604)
NRS 612.610 Reimbursement.
1. If any money received after June 30,
1941, from the Department of Labor under Title III of the Social Security Act,
or any unencumbered balances in the Unemployment Compensation Administration
Fund as of that date, or any money granted after that date to this State
pursuant to the provisions of the Wagner-Peyser Act, are found by the
Department of Labor, because of any action or contingency, to have been lost or
expended for purposes other than, or in amounts in excess of, those found
necessary by the Department of Labor for the proper administration of this
chapter, it is the policy of this State that such money must be replaced by
money appropriated for such purpose from the general fund of this State to the
Unemployment Compensation Administration Fund for expenditure as provided in NRS 612.605. Upon receipt of notice of such a finding
by the Department of Labor, the Administrator shall promptly report the amount
required for such replacement to the Governor, and the Governor shall at the
earliest opportunity submit to the Legislature a request for the appropriation
of that amount.
2. This section does not relieve this
State of its obligation with respect to money received before July 1, 1941,
pursuant to the provisions of Title III of the Social Security Act.
[Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239;
1949, 257; 1955, 698]—(NRS A 1993, 1843)
UNEMPLOYMENT COMPENSATION BOND FUND
NRS 612.6102 Definitions. As
used in NRS 612.6102 to 612.6134,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 612.6104 to 612.6118,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2013, 2644)
NRS 612.6104 “Benefits” defined. “Benefits”
has the meaning ascribed to it in NRS 612.035 and
also includes the principal due on a bond which is attributable to the payment
of benefits under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et
seq., as amended, or which is attributable to the repayment of the principal of
a federal advance, in each case, exclusive of interest on the bond or bond
administrative expenses.
(Added to NRS by 2013, 2644)
NRS 612.6106 “Bond” defined. “Bond”
means any type of special revenue obligation, including, without limitation, a
bond, note, interim obligation, certificate or other instrument issued by the
State Board of Finance in accordance with NRS 612.6102
to 612.6134, inclusive, including refunding bonds.
(Added to NRS by 2013, 2644)
NRS 612.6108 “Bond administrative expense” defined. “Bond
administrative expense” means any expense incurred by the Division, the State
Treasurer, the State Board of Finance, bond trustees, paying agents, arbitrage
compliance agents or any other person or entity to administer bonds or as
otherwise necessary to ensure compliance with federal or Nevada law.
(Added to NRS by 2013, 2644)
NRS 612.611 “Bond obligation” defined. “Bond
obligation” means the principal of a bond and any premium and interest payable
on a bond, together with any amount owed under a related credit agreement or
under any instrument or agreement related to the bond.
(Added to NRS by 2013, 2644)
NRS 612.6112 “Credit agreement” defined. “Credit
agreement” means a loan agreement, a revolving credit agreement, an agreement
establishing a line of credit, a letter of credit, a standby bond purchase
agreement, municipal bond insurance or any other agreement that enhances the
marketability, security or creditworthiness of a bond.
(Added to NRS by 2013, 2644)
NRS 612.6114 “Federal advance” defined. “Federal
advance” means a loan by the Federal Government to this State for the payment
of compensation under Title XII of the Social Security Act, 42 U.S.C. §§ 1321
et seq., as amended.
(Added to NRS by 2013, 2644)
NRS 612.6116 “Special bond contributions” defined. “Special
bond contributions” means the contributions required to be assessed, imposed
and collected pursuant to NRS 612.6132.
(Added to NRS by 2013, 2644)
NRS 612.6118 “Unemployment Compensation Bond Fund” defined. “Unemployment Compensation Bond Fund” means
the fund established pursuant to NRS 612.613.
(Added to NRS by 2013, 2644)
NRS 612.612 Legislative findings and declarations. The
Legislature hereby finds and declares that:
1. It is an important public policy of
this State to maintain funds in an amount sufficient to pay unemployment
benefits when due;
2. Unemployment benefits payments are made
from Nevada’s account in the Unemployment Trust Fund of the United States
Treasury and are funded by employer contributions;
3. Borrowing from the Federal Government
is the only option available to obtain sufficient funds to pay benefits when
the balance in Nevada’s account in the Unemployment Trust Fund of the United
States Treasury is insufficient to make necessary payments;
4. Alternative methods of replenishing
Nevada’s account in the Unemployment Trust Fund of the United States Treasury
and establishing adequate balances therein may reduce the costs of providing
unemployment benefits and employers’ costs of doing business in this State; and
5. It is in the best interest of this
State to authorize the issuance of bonds, when appropriate, for the purpose of
continuing the unemployment insurance program at the lowest possible cost to
this State and to employers in this State and to avoid reductions in the
federal unemployment tax credit.
(Added to NRS by 2013, 2644)
NRS 612.6122 State Board of Finance authorized to issue bonds to repay loans
from Federal Government for payment of unemployment compensation and to
establish adequate balances in Unemployment Trust Fund; contents of bond.
1. At the request of the Administrator,
the State Board of Finance may issue bonds under the authority of this section
and NRS 349.071, in the manner provided
in the State Securities Law, to fund the repayment of federal advances and
interest thereon, to make deposits to or to establish adequate balances in this
State’s account in the Unemployment Trust Fund of the United States Treasury,
to pay the costs of issuing bonds, to pay bond administrative expenses, to fund
capitalized interest, to fund bond reserves, to refund or redeem prior bonds,
or otherwise to further the purposes of NRS 612.6102
to 612.6134, inclusive.
2. Bonds issued pursuant to NRS 612.6102 to 612.6134,
inclusive, are special obligations and are not a public debt of this State
within the meaning of Section 3 of
Article 9 of the Nevada Constitution and do not exhaust its debt-incurring
power under any such debt limitation, and must not create or constitute any
indebtedness, liability or obligation of this State, except from the special
funds pledged thereto.
3. Bond obligations and bond
administrative expenses are payable solely from revenues or funds pledged or
available for their repayment as authorized in NRS
612.6102 to 612.6134, inclusive, including the
proceeds of the issuance of bonds.
4. Each bond must contain on its face a
statement that:
(a) The bond, and the interest and any premium on
the bond, are payable solely from the money, funds and assets pledged to or
available for the payment thereof under NRS 612.6102
to 612.6134, inclusive;
(b) Neither this State nor any political
subdivision thereof is obligated to pay the principal of the bond, and the
interest and any premium on the bond, except from special funds made available
under NRS 612.6102 to 612.6134,
inclusive; and
(c) The full faith and credit or moral obligation
of this State is not pledged to the payment of the principal of the bond, or
the interest and any premium on the bond.
5. The provisions of the State Securities
Law, set forth in NRS 349.150 to 349.364, inclusive, apply to bonds issued
pursuant to the provisions of this section.
6. Subject to the provisions of NRS 349.303, bonds are payable upon the
terms and conditions specified by the State Board of Finance in the resolution
under which the State Board of Finance issues the bonds or in a related trust
indenture.
(Added to NRS by 2013, 2645)
NRS 612.6124 Security for bonds.
1. The bond obligations and bond
administrative expenses are secured, for the benefit of the owners of the bonds
and the obligees under any agreement described in subsection 5, by pledge of,
security interest in and first lien on all the following:
(a) Special bond contributions;
(b) Money on deposit in the Unemployment
Compensation Bond Fund, including all investment income thereon;
(c) Proceeds of the bonds and receipts from
related credit agreements; and
(d) Money relating to the bonds held on deposit
in any other fund or account under any instrument or agreement pertaining to
the bonds, including, without limitation, bond reserves and income on such
money.
2. To the extent legally available
therefor under federal law, that part of the principal due on bonds which is
attributable to payment of benefits or the repayment of the principal of
federal advances under Title XII of the Social Security Act, 42 U.S.C. §§ 1321
et seq., as amended, exclusive of any interest or bond administrative expenses
associated with the bonds, is also payable from money in the Unemployment
Compensation Fund, including the Benefit Account, and money credited to the
account of this State in the Unemployment Trust Fund pursuant to section 903 of
the Social Security Act, 42 U.S.C. § 1103, as amended.
3. The security provided in subsections 1
and 2 does not apply to money in any fund or account related to arbitrage
rebate obligations.
4. The special bond contributions and
other money, funds and assets pledged to the payment of bond obligations and
bond administrative expenses by subsection 1 constitute pledged revenues, as
defined in NRS 349.192, with respect to
the bonds.
5. The Department of Employment, Training
and Rehabilitation, the Division, the Administrator, the State Treasurer, the
State Board of Finance and any other division or department of this State may
enter into loan agreements, credit agreements, bond purchase agreements, trust
indentures, trust agreements, financing agreements, intergovernmental
agreements and other contracts, instruments and agreements in connection with
the bonds in order to effectuate the purposes of NRS
612.6102 to 612.6134, inclusive. Such
documents may contain such covenants, representations, warranties, terms,
conditions and other provisions as the officers entering into such documents
deem appropriate, including provisions relating to the transfer to the bond
trustee, or other depositary agent, for the bonds of funds pledged or otherwise
authorized to be used to pay the bonds, the security for and payment of the
bonds and, if applicable, tax exemption of interest on the bonds.
6. Special bond contributions and other
money, funds and assets pledged to the payment of bond obligations and bond
administrative expenses by subsection 1, as received by or otherwise credited
to this State, are immediately subject to the lien of such pledge without any
physical delivery thereof, any filing or further act. The lien of such pledge
and the obligation to perform the contractual provisions made in the
authorizing resolution or other instrument appertaining thereto has priority over
any or all other obligations and liabilities of this State, except as may be
otherwise provided in chapter 349 of NRS or
in such resolution or other instrument, and subject to any prior pledges and
liens theretofore created. The lien of such pledge is valid and binding as
against all persons having claims of any kind in tort, contract or otherwise
against this State, irrespective of whether such persons have notice thereof.
(Added to NRS by 2013, 2645)
NRS 612.6128 Procedure for payment of bond-related obligations.
1. For each calendar year in which bond
obligations and bond administrative expenses will be due, the State Treasurer
shall notify the Administrator of the amount of bond obligations, the estimated
amount of bond administrative expenses and the other amounts described in
subsection 2 of NRS 612.613 in sufficient time, as
determined by the Administrator, to permit the Administrator to determine the
amount of special bond contributions required for that year, for deposit into
the Unemployment Compensation Bond Fund. The State Treasurer’s calculation of
the amount of bond obligations and bond administrative expenses that will be
due is subject to verification by the Administrator.
2. Money in the Unemployment Compensation
Bond Fund that is needed to pay bond obligations and bond administrative
expenses or to replenish bond reserves must be transferred as directed by the
Administrator to ensure the timely payment of bond obligations and bond
administrative expenses and timely replenishment of bond reserves under any
instrument or agreement related to the bonds.
3. If there is a deficiency in the
Unemployment Compensation Bond Fund and to the extent permitted by law, that
part of the principal due on bonds which is attributable to payment of benefits
or the repayment of the principal of federal advances under Title XII of the
Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, exclusive of any
interest or bond administrative expenses associated with the bonds, may be paid
from this State’s account in the Unemployment Trust Fund of the United States
Treasury.
(Added to NRS by 2013, 2646)
NRS 612.613 Creation; sources; uses.
1. There is hereby established as a
special dedicated trust fund, separate and apart from all other public money or
funds of this State, a fund in the State Treasury to be known as the
Unemployment Compensation Bond Fund. The State Treasurer shall be the treasurer
and custodian of the Unemployment Compensation Bond Fund. All special bond
contributions and any other amounts provided for in any contract, instrument or
other agreement entered into pursuant to subsection 5 of NRS 612.6124 must be paid into the Unemployment
Compensation Bond Fund, provided that all or a portion of the special bond
contributions may be paid into this State’s account in the Unemployment Trust
Fund of the United States Treasury as may be provided in any contract,
instrument or other agreement entered into pursuant to subsection 5 of NRS 612.6124. Expenditures of money in the
Unemployment Compensation Bond Fund are not subject to any provision of law
requiring specific appropriations or other formal release by state officers of
money in their custody.
2. The money in the Unemployment
Compensation Bond Fund must be used for any or all of the following purposes:
(a) Payment of bond obligations and bond
administrative expenses;
(b) Replenishment of bond reserves;
(c) Funding or replenishment of additional
reserves in an amount required under any instrument or agreement related to the
bonds to maintain a debt service coverage ratio at least at the level required
by the trust indenture and instruments in connection with the bonds or in an
amount that may be necessary to maintain any ratings on the bonds at a level
determined by the State Treasurer, in his or her sole discretion; and
(d) Optional redemption, mandatory redemption,
purchase, refunding or defeasance of outstanding bonds.
Ê Subject to
the provisions of the trust indenture and instruments in connection with the
bonds, money in the Unemployment Compensation Bond Fund may also be used for
transfer to the Benefit Account for payment of benefits under this chapter.
3. Pending application for the purposes
authorized, money held or deposited by the State Treasurer in the Unemployment
Compensation Bond Fund may be invested or reinvested as are other funds in the
custody of the State Treasurer in the manner provided by law. All earnings
received from the investment or deposit of money in the Unemployment
Compensation Bond Fund must be retained therein.
(Added to NRS by 2013, 2647)
NRS 612.6132 Payment of special bond contributions; exceptions.
1. Notwithstanding any other provision of
this chapter, all employers required to pay contributions under NRS 612.535 are required to pay the special bond
contributions provided in this section. The provisions of this section do not
apply to any nonprofit organization, political subdivision or Indian tribe
which makes reimbursements in lieu of contributions pursuant to NRS 612.553. The Administrator shall establish an
assessment payable by each employer to the Administrator for the special bond
contributions at such rate or rates as the Administrator may prescribe.
2. All special bond contributions
collected under this section must remain separate from any other contributions
paid pursuant to this chapter.
3. The amount of the special bond
contributions must be calculated and assessed annually, or more frequently as
provided in subsection 4, by the Administrator as the amount necessary for the
following purposes:
(a) To pay the bond obligations and bond
administrative expenses that are due in that year or any other year;
(b) To replenish amounts that have been drawn
from bond reserves under any instrument or agreement related to the bonds;
(c) To fund or replenish additional reserves in
an amount required under any instrument or agreement related to the bonds to
maintain a debt service coverage ratio at least at the level required by the
trust indenture and instruments in connection with the bonds, or in an amount
that may be necessary to maintain any ratings on the bonds at a level
determined by the State Treasurer, in his or her sole discretion; and
(d) To fund optional redemption, mandatory
redemption, purchase, refunding or defeasance of outstanding bonds that will
occur in that year.
4. Whenever the Administrator determines
that the cash balance and current estimated receipts of the Unemployment
Compensation Bond Fund will be insufficient at any time to meet the covenants
and conditions of the trust indenture and other instruments in connection with
the bonds, the Administrator shall assess supplemental special bond
contributions in an amount sufficient to increase the balance of the
Unemployment Compensation Bond Fund to the amount required to meet such
covenants and conditions.
5. Special bond contributions are due and
payable by each employer in accordance with such regulations as the
Administrator may prescribe.
6. Except as otherwise provided in NRS 612.6102 to 612.6134,
inclusive, all provisions of this chapter applicable to the collection or
refund of any contributions due under this chapter, including, without
limitation, the enforcement and remedial provisions of NRS
612.625, 612.630, 612.635
and 612.660 to 612.695,
inclusive, are applicable to the collection or refund of amounts due pursuant
to this section and amounts directed pursuant to this section for deposit into
the Unemployment Compensation Bond Fund. In accordance with NRS 612.680, special bond contributions, including
penalties and interest thereon, due and unpaid from any employer constitute a
lien upon all of the assets of the employer. The lien is to be prior to and
paid in preference to all other liens or claims except prior recorded liens and
prior taxes.
7. The provisions of this section are
operative only when any bonds remain outstanding. During any period that no
bonds are outstanding, the Administrator shall cease charging additional
special bond contributions and shall notify all employers paying special bond
contributions that contributions are no longer being assessed. The
Administrator may continue to collect any special bond contributions previously
assessed and not paid. Any money remaining in the Unemployment Compensation
Bond Fund when no bonds remain outstanding must be deposited into this State’s
account in the Unemployment Trust Fund of the United States Treasury.
(Added to NRS by 2013, 2648)
NRS 612.6134 Faith of State pledged not to impair bonds. Notwithstanding the provisions of NRS 612.755, the faith of the State is hereby pledged
that NRS 612.595, 612.600,
612.6102 to 612.6134,
inclusive, and 612.617, any law supplemental or
otherwise appertaining thereto, and any other act concerning the bonds, the
Unemployment Compensation Bond Fund, the special bond contributions or other
pledged money, funds or assets, must not be repealed or amended or otherwise
directly or indirectly modified in such a manner as to impair adversely any
outstanding bonds until all such bonds have been discharged in full or
provision for their payment and redemption has been fully made.
(Added to NRS by 2013, 2649)
EMPLOYMENT SECURITY FUND
NRS 612.615 Creation; source and use of money.
1. There is hereby created the Employment
Security Fund as a special revenue fund.
2. Except as otherwise provided in
paragraph (a) of subsection 6 of NRS 612.445, all
interest and forfeits collected under NRS 612.618
to 612.675, inclusive, 612.7102
to 612.7116, inclusive, and 612.740
must be paid into the Fund.
3. All money which is deposited or paid
into the Fund is hereby appropriated and made available to the Administrator or
for any other purpose authorized by the Legislature. The money may not be
expended or made available for expenditure in any manner which would permit its
substitution for, or a corresponding reduction in, federal payments which
would, in the absence of this money, be available to finance expenditures for
the administration of the employment security laws of the State of Nevada.
4. This section does not prevent this
money from being used as a revolving fund to cover expenditures, necessary and
proper under the law, for which federal payments have been duly requested but
not yet received, subject to the repayment to the Fund of such expenditures
when received.
5. Except as otherwise provided in this
section, money in this Fund available to the Administrator must be used by the
Administrator for the payment of costs of:
(a) Administration which are found not to have
been properly and validly chargeable against federal grants received for or in
the Unemployment Compensation Administration Fund; or
(b) Any program or the implementation of
procedures deemed necessary by the Administrator to ensure the proper payment
of benefits and collection of contributions and reimbursements pursuant to this
chapter or for any other purpose authorized by the Legislature.
6. The Administrator may use money
deposited in this Fund from a penalty imposed pursuant to paragraph (b) of
subsection 6 of NRS 612.445 for any purpose that
furthers the integrity of the system of unemployment compensation established
pursuant to this chapter.
7. Any balances in this Fund do not lapse
at any time, but are continuously available to the Administrator for
expenditure consistent with this chapter.
8. Money in this Fund must not be
commingled with other state money, but must be maintained in a separate account
on the books of the depositary.
[13.1:129:1937; added 1945, 299; 1943 NCL §
2825.13-1]—(NRS A 1977,
47; 1993,
1844; 2009,
2495; 2010, 26th
Special Session, 23; 2013, 1972)
FEDERAL UNEMPLOYMENT TRUST FUND
NRS 612.617 Requisition and use of money credited to Nevada account.
1. Money credited to the account of this
State in the Unemployment Trust Fund by the Secretary of the Treasury of the
United States of America pursuant to section 903 of the Social Security Act, as
amended (42 U.S.C. § 1103), may be requisitioned and used for the payment of
expenses incurred for the administration of this chapter, pursuant to a
specific appropriation by the Legislature, if the expenses are incurred and the
money is requisitioned after the enactment of an appropriation law which:
(a) Specifies the purposes for which the money is
appropriated and the amounts appropriated therefor;
(b) Limits the period within which the money may
be expended to a period ending not more than 2 years after the date of the
enactment of the appropriation law; and
(c) Limits the amount which may be used during a
12-month period beginning on July 1 and ending on June 30 of the following year
to an amount which does not exceed the amount by which the aggregate of the
amounts credited to the account of this State pursuant to section 903 of the
Social Security Act, as amended (42 U.S.C. § 1103), during the same 12-month
period and the 24 preceding 12-month periods, exceeds the aggregate of the
amounts used pursuant to this section and charged against the amounts credited
to the account of this State during any of such 25 12-month periods.
2. For the purposes of subsection 1,
amounts used during any such 12-month period must be charged against equivalent
amounts which were first credited and which are not already so charged, except
that no amount used during any such 12-month period for the administration of
this chapter may be charged against any amount credited during such a 12-month
period earlier than the 24th preceding period.
3. Money credited to the account of this
State pursuant to section 903 of the Social Security Act, as amended (42 U.S.C.
§ 1103), may not be withdrawn or used except for:
(a) The payment of benefits, as defined in NRS 612.6104; and
(b) The payment of expenses for the
administration of this chapter pursuant to this section.
4. Money appropriated for the payment of
expenses of administration pursuant to this section may be requisitioned as
needed for the payment of obligations incurred under such appropriation and,
upon requisition, must be deposited in the Unemployment Compensation
Administration Fund from which such payments must be made. The Administrator
shall maintain a separate record of the deposit, obligation, expenditure and
return of funds so deposited. Money so deposited must, until expended, remain a
part of the Unemployment Compensation Fund and, if it will not be expended,
must be returned promptly to the account of this State in the Unemployment
Trust Fund.
(Added to NRS by 1969, 222; A 1973, 246; 1975, 577; 1993, 1844; 2013, 2650)
INTEREST REPAYMENT FUND
NRS 612.6175 Creation; sources; uses; duties of Administrator; assessment to
be paid by employers; exceptions; management of money upon discontinuance of
Fund.
1. There is hereby created the Interest
Repayment Fund as a special revenue fund.
2. The Fund consists of all money received
pursuant to this section, and must only be used for the payment of interest
accruing and payable on advances received pursuant to NRS
612.290 in accordance with the conditions specified in Title XII of the
Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended.
3. The Administrator shall establish an
assessment that will be calculated by dividing the interest accruing and
payable on advances received pursuant to NRS 612.290
by 95 percent of the total taxable wages paid by all employers in this State
during the immediately preceding calendar year.
4. Except as otherwise provided in
subsection 7, each employer subject to the provisions of this chapter shall pay
a proportionate share of the assessment established by the Administrator
pursuant to subsection 3. An employer’s proportionate share of the assessment
will be calculated by multiplying the employer’s total taxable wages paid
during the immediately preceding calendar year by the amount of the assessment.
The Administrator shall notify each employer of his or her proportionate share
of the assessment on or before June 30 of each year, and may collect interest
on any such amount that remains unpaid on July 31 of each year in accordance
with the provisions of NRS 612.620. Any money
collected from an employer pursuant to this subsection must be deposited into
the Interest Repayment Fund. The Administrator shall establish procedures
necessary to collect payments pursuant to this subsection.
5. An employer’s proportionate share of
the assessment must not be charged against the experience rating record of the
employer.
6. The provisions of law applicable to the
collection of unemployment contributions also apply to the collection of
payments pursuant to this section.
7. The provisions of this section do not
apply to any nonprofit organization, political subdivision or Indian tribe
which makes reimbursements in lieu of contributions pursuant to NRS 612.553.
8. The provisions of this section are
operative only so long as the Interest Repayment Fund continues to exist and
the Administrator continues to accept and deposit payments received from
employers pursuant to this section into the Interest Repayment Fund. If the
Administrator determines that the assessment is no longer necessary, the
Administrator shall notify all employers paying a proportionate share of the
assessment and shall not accept any further payments. If and when the Interest
Repayment Fund ceases to exist, any money remaining in the Interest Repayment
Fund, after the payment of all interest accruing and payable on advances
received pursuant to NRS 612.290 and a
determination by the Administrator that no further payments are anticipated,
must be deposited into the Unemployment Compensation Fund.
(Added to NRS by 2013, 1942)
COLLECTION OF CONTRIBUTIONS
NRS 612.618 Payment that is returned or dishonored does not constitute
timely payment; additional fee.
1. If a check, draft, electronic transfer
of money or other method of payment is tendered on or before the due date in
payment of contributions but is afterward returned to the Division or otherwise
dishonored by the financial institution on which the check, draft or electronic
transfer of money is drawn or that issued the other method of payment, the
check, draft, electronic transfer of money or other method of payment does not
constitute timely payment unless the Administrator determines that the return
or dishonor occurred because of fault on the part of the financial institution.
2. The Administrator shall charge an
additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling against a
person who presents a check, draft, electronic transfer of money or other
method of payment that is afterward returned or otherwise dishonored. The fee
may be waived only by the Administrator. The fee must be deposited in the
Unemployment Compensation Administration Fund.
(Added to NRS by 1999, 1712; A 2003,
20th Special Session, 216; 2005, 453, 590)
NRS 612.620 Interest on unpaid contributions.
1. When any contribution as provided in
this chapter remains unpaid on the date on which it becomes due, as prescribed
by the Administrator, it bears interest at the rate of 1 percent for each month
or portion of a month thereafter until such payment, plus accrued interest, is
received by the Administrator.
2. Interest accrued under this section may
not be waived under any circumstances.
3. Interest collected pursuant to this
section must be paid into the Employment Security Fund.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1845; 1999, 1713)
NRS 612.625 Civil action: Notice; attachment. If,
after due notice thereof, any employer defaults in any payment of
contributions, interest or forfeit imposed under this chapter, the
Administrator, or the Administrator’s authorized representative, may collect
the amount due by civil action brought in the name of the State of Nevada in
the district court. As provided in NRS
31.010, the Administrator or the Administrator’s authorized representative
may have the property of the defendant attached.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1845)
NRS 612.630 Summary judgment: Filing certificate; where to be filed;
contents; entry of judgment.
1. In addition to or independently of the
remedy by civil action provided in NRS 612.625, the
Administrator, or the Administrator’s authorized representative, after giving
to any employer who defaults in any payment of contributions, interest or
forfeit provided by this chapter 15 days’ notice by registered or certified
mail, addressed to the employer’s last known place of business or address, may
file in the office of the clerk of the district court in the county in which
the employer has his or her principal place of business, or if there is no such
principal place of business, then in Carson City, a certificate, which need not
be verified, but which must specify the amount of contribution, interest and
forfeit due, the name and last known place of business of the employer liable
for the same, and which must contain a statement that the Division has complied
with all the provisions of this chapter in relation to the computation and levy
of the contribution, together with the request that judgment be entered for the
State of Nevada, and against the employer named, in the amount of the
contribution, interest and forfeit set forth in the certificate.
2. Within the 15-day period, the employer
may pay the amount specified in such notice, under protest, to the
Administrator, and thereupon has the right to initiate, within 60 days
following such payment, and to maintain his or her action against the Division
for a refund of all or any part of any such amount and to recover so much
thereof as may have been erroneously assessed or paid. Such an action by the
employer must be commenced and maintained in the district court in the county
wherein is located the principal place of business of the employer. In the
event of entry of judgment for the employer, the Division shall promptly refund
such sum without interest as may be determined by the court.
3. If no such payment under protest is
made as provided in subsection 2, upon filing the certificate as provided in
subsection 1, the clerk of the district court shall immediately enter a judgment
in favor of the Division and against the employer in the amount of the
contributions, interest and forfeit set forth in the certificate.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 110; 1969, 95, 312; 1993, 1845; 2013, 100)
NRS 612.635 Judgments: Recording of abstract or copy; liens; priorities;
execution.
1. An abstract of a judgment entered
pursuant to NRS 612.630 or a copy thereof may be
recorded with the county recorder of any county in the State of Nevada, and
from the time of the recording the amount of the contribution, interest and
forfeit therein set forth constitutes a lien upon all the real and personal
property of the employer in such county, owned by the employer or which the
employer may afterward acquire, which lien has the force, effect and priority
of a judgment lien.
2. Execution must issue upon such a
judgment upon request of the Administrator or the Administrator’s authorized
representative in the same manner as execution may issue upon other civil
judgments, and sales must be held under such execution as upon other executions
upon civil judgments.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1846)
NRS 612.640 Appeals to appellate court. Appeals
may be taken to the appellate court of competent jurisdiction pursuant to the
rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada
Constitution from the judgment of the district court in the same manner and
with the same effect as in other civil cases, except that notice of appeal must
be served and filed within 60 days from the entry of judgment.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 2013, 1792)
NRS 612.642 Required notice to State Contractors’ Board. The Administrator shall notify the State
Contractors’ Board of any licensed contractor against whom a judgment is
obtained for failure to pay contributions to the Unemployment Compensation Fund
pursuant to this chapter.
(Added to NRS by 2013, 2210)
NRS 612.645 Division authorized to act on behalf of State; filing fees,
costs or bonds not required of State; additional fee for recording, copying or
certifying documents.
1. In all proceedings under NRS 612.625 to 612.640,
inclusive, the Division shall be authorized to act in its name on behalf of the
State of Nevada.
2. No costs or filing fees shall be
charged to the State of Nevada in any proceedings brought under any provision
of NRS 612.625 to 612.640,
inclusive, nor shall any bond or undertaking be required of the State of
Nevada, either in proceedings in the district court or on appeal to the
appellate court of competent jurisdiction pursuant to the rules fixed by the
Supreme Court pursuant to Section 4 of
Article 6 of the Nevada Constitution.
3. In any proceedings brought under any
provision of NRS 612.625 to 612.640,
inclusive, the Administrator shall charge to the employer against whom the
proceeding is brought an additional fee to defray the cost for recording,
copying or certifying documents, as applicable. Any such fee must be:
(a) Charged to the employer in accordance with
the fees set forth in NRS 247.305; and
(b) Paid into the Unemployment Compensation
Administration Fund.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 110; 2013, 101, 1792)
NRS 612.650 Priorities under legal dissolutions or distributions.
1. In the event of any distribution of any
employer’s assets either voluntarily or pursuant to any order of any court
under the laws of this State, the lien for contributions then due must be paid
in full, before all other liens or claims except prior taxes and liens which
have been recorded before the time the contributions became due and claims for
remuneration for services of not more than $600 to each claimant, earned within
3 months of the commencement of the proceeding.
2. In the event of an employer’s
adjudication in bankruptcy, judicially confirmed extension proposal,
composition or other proceeding in bankruptcy, contributions then or thereafter
due are entitled to the same priority as is afforded for taxes due to states.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 608; 1985, 307)
NRS 612.655 Refunds and adjustments.
1. Where a payment of contributions,
forfeit or interest has been erroneously collected, an employer may, not later
than 3 years after the date on which such payments became due, make application
for an adjustment thereof in connection with subsequent contributions, forfeit
or interest payments or for a refund. All such adjustments or refunds will be
made without interest. 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 it is shown to the
satisfaction of the Administrator that such determination was due entirely to
the fault or mistake of the Division.
2. Refunds of interest and forfeit
collected under NRS 612.618 to 612.675, inclusive, 612.7102
to 612.7116, inclusive, and 612.740
and paid into the Employment Security Fund established by NRS 612.615 must be made only from the Employment
Security Fund.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;
1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1846; 2013, 1973)
NRS 612.660 Arbitrary assessments upon failure of employer to file report or
upon filing of incorrect or insufficient report. If
an employer neglects or refuses to make and file any report of wages and
contributions as required by this chapter or by any regulation of the
Administrator, or if any report which has been filed is deemed by the
Administrator to be incorrect or insufficient, and if, within 7 days after the
Administrator has given written notice by mail to the employer to file a
sufficient report, the employer fails to file such report, the Administrator
may make an estimate based upon any information in his or her possession of the
amount of wages paid or payable by the employer for the period or periods in
respect to which the employer has failed to report, which estimate is prima
facie correct, and upon the basis of such estimated amount shall compute and
assess the contribution payable by the employer, together with all forfeit and
interest which may have accrued for the period covered by the assessment.
[Part 14 1/2:129:1937; added 1939, 115; renumbered
14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1993, 1847)
NRS 612.665 Notice of arbitrary assessment: Contents; finality of
assessment.
1. Upon the levy of any assessment as
provided in NRS 612.660, the Administrator shall
forthwith give written notice thereof by mail to the employer at the employer’s
last known address. The notice must:
(a) Contain the amount of the assessment and
forfeit, if there be any.
(b) Advise the employer of the right to petition
for readjustment thereof as provided in this chapter.
2. The assessment becomes final, and the
amount of contribution and forfeit therein specified becomes due and payable,
15 days after the date of mailing such notice, except as otherwise provided in
this chapter.
3. An assessment which has become final is
subject to the same interest as provided in NRS 612.620
for other unpaid contributions.
[Part 14 1/2:129:1937; added 1939, 115; renumbered
14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1993, 1847)
NRS 612.670 Readjustment or modification of assessment.
1. At any time within 15 days after the
mailing of the notice of assessment, the employer affected thereby may file a
verified petition with the Administrator praying for readjustment of the
assessment so levied. At the time of filing the petition the employer upon whom
an assessment is levied shall deposit a bond executed by him or her as
principal, and by a corporation qualified under the laws of this State as
surety, payable to the State of Nevada and conditioned upon the employer’s
compliance with the provisions of this chapter. The amount of the bond must be
determined by the Administrator in such a manner as the Administrator deems
proper. In lieu of a bond, the employer may deposit with the Administrator a
like amount of lawful money of the United States or any other form of security authorized
by NRS 100.065. If security is provided
in the form of a savings certificate, certificate of deposit or investment
certificate, the certificate must state that the amount is not available for
withdrawal except upon order of the Administrator.
2. The petition may request a hearing
before the Administrator and must specify the objections to the assessment.
3. The Administrator may by regulation
prescribe the manner in which petitions for modification are determined. The
regulations must guarantee to the employer a fair hearing on the question of
the employer’s liability for contributions.
4. If, at any time within 1 year following
the date of mailing of a notice of assessment, it appears to the satisfaction
of the Administrator that any assessment is unreasonable or unjust, or not in
conformity with the facts, the Administrator may modify the assessment to
conform to the facts, as of the date of the original assessment.
5. The order or decision of the
Administrator modifying an assessment is final, and the sum therein specified
becomes payable 10 days after the date of mailing notice of the order or
decision to the employer.
[Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937
and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1989, 1076; 1993, 1847)
NRS 612.675 Jeopardized collections: Assessment; stay of collection of
assessment.
1. Whenever the Administrator finds that
the collection of any contribution computed under the provisions of law will be
jeopardized by delay, the Administrator may immediately assess the contribution
together with all forfeit and interest which may have accrued, whether or not
the final date otherwise prescribed for making the contribution has arrived.
Upon assessment, the contribution is immediately due, the contributions
together with all forfeit and interest which may have accrued are immediately
payable, and notice of demand for payment must be made upon the employer for
the payment thereof. Upon failure or refusal to pay the assessed contribution,
forfeit and interest, collection thereof may be enforced according to the
provisions of law applicable to the collection of unpaid contributions.
2. When a jeopardy assessment has been
made as provided in subsection 1, the employer may stay its collection until
such time as the contributions for the period in question would normally become
due, by filing a bond with the Administrator which is executed by the employer
as principal, and by a corporation qualified under the laws of this State as
surety, payable to the State of Nevada and conditioned on the payment of the
contribution at the proper time. The amount of the required security must be
equal to the amount of the assessment, rounded off to the next larger integral
multiple of $100.
3. In lieu of a bond, the employer may
deposit with the Administrator a like amount of lawful money of the United
States or any other form of security authorized by NRS 100.065. If security is provided in
the form of a savings certificate, certificate of deposit or investment
certificate, the certificate must state that the amount is not available for
withdrawal except upon order of the Administrator.
[Part 14 1/2:129:1937; added 1939, 115; renumbered
14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1967, 855; 1989, 1077; 1993, 1848)
NRS 612.680 Liens: Creation; notice; foreclosure; release; compromise and
satisfaction.
1. Contributions, penalties and interest
due and unpaid from any employer constitute a lien upon all of the assets of
the employer, the lien to be prior to and paid in preference to all other liens
or claims except prior recorded liens and prior taxes.
2. Within 60 days after such contributions
become delinquent, the Administrator may cause to be filed with the county
recorder of the county in which the property is situated a notice of claim of
lien setting forth a true statement of the amount due, after deducting all just
credits and offsets, and the default of such employer. Upon such filing the
Administrator shall cause a copy of the notice to be mailed to the employer.
The county recorder shall file the notice of claim of lien, which file must be
indexed.
3. The lien so created constitutes a lien
upon all property, either real or personal, of the employer within the county
in which the notice of claim of lien is filed.
4. The lien hereby created may be
foreclosed by a suit in the district court in the manner provided by law for
the foreclosure of other liens on real or personal property.
5. Any lien, as provided in this section,
may be released, compromised or satisfied by the Administrator, and the
property against which a lien is claimed may be released therefrom by filing a
notice of such release or satisfaction with the county recorder of the county
in which the notice of lien claim was filed.
[Part 14.2:129:1937; added 1941, 412; A 1949, 257;
1951, 353]—(NRS A 1971, 1122; 1993, 1848)
NRS 612.685 Creditors and debtors of employer: Notice of delinquency of
payment owed by employer; power of State to satisfy debt owed to it.
1. As used in this section, “person”
includes this State, and any county, municipality, district or other political
subdivision thereof.
2. If any employing unit is delinquent in
the payment of any contribution, forfeit or interest provided for in this
chapter, the Administrator may, not later than 3 years after the payment became
delinquent, or within 6 years of the recording of the judgment under NRS 612.635, give notice of the delinquency by
registered or certified mail to any person having in his or her possession or
under his or her control any credit or other personal property belonging to
such delinquent employing unit, or owing any debt to such employing unit at the
time of the receipt of the registered or certified notice. Notice to a state
officer, department or agency is effective only if it is given before the claim
of the delinquent taxpayer is presented to the State Controller.
3. A state officer, department or agency
which receives such a notice may satisfy any debt owed to it by the delinquent
employing unit before it honors the Administrator’s notice.
[Part 14.2:129:1937; added 1941, 412; A 1949, 257;
1951, 353]—(NRS A 1969, 95; 1993, 1849; 1999, 1713)
NRS 612.686 Creditors and debtors of employer: Duties; certain transfers of
property prohibited; demand to transmit certain property to Administrator.
1. If a person is notified of a
delinquency pursuant to NRS 612.685, the person
shall neither transfer, pay over nor make any other disposition of money or
property belonging to the delinquent employing unit, or any portion thereof,
until the Administrator consents thereto in writing.
2. A person so notified shall, within 11
days after receipt of the notice, advise the Administrator of all credits,
debts or other personal property of the delinquent employing unit in the
person’s possession, under the person’s control or owing by the person, as the
case may be.
3. The Administrator may, personally or by
registered or certified mail, give the person so notified a demand to transmit.
Upon receipt of the demand, that person shall transmit to the Division, within
the time and in the manner stated in the demand, the lesser of:
(a) All the credits, debts or other personal
property of the delinquent employing unit in the person’s possession, under the
person’s control or owing by the person; or
(b) The amount specified in the demand.
Ê Except as
otherwise provided in subsection 4, no further notice is required.
4. If the property of the delinquent
employing unit consists of a series of payments owed to it, the person who owes
or controls the payments shall transmit them to the Division until otherwise
notified by the Administrator. If the debt is not paid within 1 year after the
demand to transmit was given, the Administrator shall give another demand to
the person who owes or controls the payments, instructing the person to
continue to transmit the payments or informing the person that the person’s
duty to transmit them has ceased.
5. A person notified of a delinquency who
makes any transfer or other disposition of property required to be withheld or
transmitted to the Division is liable for the amount of the delinquency to the
extent of the value of the property or the amount of the debt so transferred or
paid.
6. The Division shall determine as
promptly as practicable whether sufficient liquid assets have been withheld or
transmitted to satisfy its claim. As soon as the Division determines that the
assets are sufficient, it shall consent in writing to a transfer or other
disposition of assets in excess of the amount needed.
(Added to NRS by 1999, 1712; A 2001, 112; 2005, 453)
NRS 612.687 Liability of contractor to assure payment of amounts due from
subcontractors.
1. Every contractor, as defined in NRS 624.020, who contracts with a
subcontractor who is an employer under the provisions of this chapter or
becomes such an employer before the completion of the contract shall, in
connection with each such contract:
(a) Withhold sufficient money on the contract; or
(b) Require of such subcontractor a good and
sufficient surety bond,
Ê to guarantee
the payment of all contributions, penalties and interest which are due or
become due pursuant to the provisions of this chapter with respect to wages
paid for employment on the contract.
2. Any contractor who fails to comply with
the provisions of subsection 1 is directly liable for all contributions, penalties
and interest due from the subcontractor pursuant to the provisions of this
chapter with respect to wages paid for employment on the contract, as if the
services in question had been performed directly for the contractor, and the
remedies of collection which are available to the Administrator under the
provisions of this chapter against the subcontractor as employer are equally
available against the contractor.
(Added to NRS by 1973, 1781; A 1993, 1849)
NRS 612.690 Liability of assignee, receiver, trustee and others selling
property of employing unit: Notice to Division.
1. Every assignee, receiver, trustee in bankruptcy,
liquidator, Administrator, executor, sheriff, constable or any other person who
sells substantially all of:
(a) The business;
(b) The stock of goods;
(c) The furniture or fixtures;
(d) The machinery and equipment; or
(e) The goodwill,
Ê of any
employing unit shall, not less than 5 days before the date of the sale, notify
the Division of the name and address of the person conducting the sale and the
date, place and the terms of the sale, and provide the Division with a
description of the property to be sold.
2. Any assignee, receiver, trustee in
bankruptcy, liquidator, Administrator, executor, sheriff, constable or any
other person who fails to observe the requirements of this section is
personally responsible for all loss in contribution, interest or forfeit
attributable to such failure to notify the Division as herein provided.
[Part 14.3:129:1937; added 1941, 412; A 1949, 257;
1943 NCL § 2825.14c]—(NRS A 1993, 1850)
NRS 612.695 Liability of employer and purchaser or transferee upon sale or
transfer of assets and quitting business.
1. Any employer who, outside the usual
course of the employer’s business, sells or transfers substantially all or any
one of the classes of assets enumerated in subsection 1 of NRS 612.690 and quits business, shall within 10 days
after the sale or transfer file such reports as the Administrator may prescribe
and pay the contributions, interest or forfeits required by this chapter with
respect to wages for employment to the date of the sale or transfer.
2. In the case of a sale:
(a) The purchaser shall withhold sufficient of
the purchase money to cover the amount of all contributions, interest and
forfeits due and unpaid until such time as the seller produces a receipt from
the Administrator showing that the contributions, interest and forfeits have
been paid or a certificate showing that no contributions, interest or forfeits
are due.
(b) If the seller fails, within the 10-day
period, to produce the receipt or certificate, the purchaser shall pay the sum
so withheld to the Administrator upon demand.
(c) If the purchaser fails to withhold purchase
money as provided in paragraph (a) and the contributions, interest and forfeits
are not paid within the 10 days specified in this section, the purchaser is
personally liable for the payment of the contributions, interest and forfeits
accrued and unpaid on account of the operation of the business by the former
owner.
3. In the case of a transfer other than a
sale, if the contributions, interest and forfeits are not paid within the 10
days specified in this section, the transferee is personally liable for the
payment of the contributions, interest and forfeits accrued and unpaid on
account of the operation of the business by the former owner.
[Part 14.3:129:1937; added 1941, 412; A 1949, 257;
1943 NCL § 2825.14c]—(NRS A 1993, 1850; 2013, 1973)
PROTECTION OF RIGHTS AND BENEFITS
NRS 612.700 Waiver of rights void.
1. Any agreement by a person to waive,
release or commute his or her rights to benefits or any other rights under this
chapter is void, except an agreement made voluntarily with a state or local
agency to withhold money from the benefits to pay support for a child.
2. Any agreement by any person in the
employ of any other person or concern to pay all or any portion of an
employer’s contributions, required under this chapter from the employer is
void.
3. No employer may directly or indirectly
make, require or accept any deduction from wages to finance the employer’s
contributions required from the employer, or require or accept any waiver of
any right under this chapter by any person in his or her employ.
4. Any employer or officer or agent of an
employer who violates any provision of this section is guilty of a misdemeanor.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;
1943 NCL § 2825.15]—(NRS A 1967, 629; 1983, 868)
NRS 612.705 Limitation of fees; unlawful solicitation; attorney’s fees.
1. No person claiming benefits may be
charged fees of any kind in any proceeding under this chapter by the Board of
Review, the Administrator, or representatives of the Board of Review or the
Administrator, or by any court or officer thereof.
2. Any person claiming benefits in any
proceeding before the Administrator or the Board of Review, or representatives
of the Board of Review or the Administrator, or a court, may be represented by
counsel or other duly authorized agent, but no such counsel or agents may
either charge or receive for such services more than an amount approved by the
Board of Review.
3. Any person, firm or corporation who
exacts or receives any remuneration or gratuity for any services rendered on
behalf of a claimant except as allowed by this section and in an amount
approved by the Board of Review is guilty of a misdemeanor.
4. Any person, firm or corporation who
solicits the business of appearing on behalf of a claimant or who makes it a
business to solicit employment for another in connection with any claim for
benefits under this chapter is guilty of a misdemeanor.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;
1943 NCL § 2825.15]—(NRS A 1967, 629; 1993, 1851)
NRS 612.710 Assignment of benefits void; exemption from execution and
attachment. Except as otherwise
provided in NRS 31A.150:
1. Any assignment, pledge or encumbrance
of any right to benefits which are or may become due or payable under this
chapter is void, except for a voluntary assignment of benefits to satisfy an
obligation to pay support for a child.
2. Benefits are exempt from levy,
execution, attachment, or any other remedy provided for the collection of debt.
Benefits received by any person are exempt from any remedy for the collection
of all debts, except debts incurred for necessaries furnished to the person or
the person’s spouse or dependents during the time when the person was
unemployed.
3. Any other waiver of any exemption
provided for in this section is void.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;
1943 NCL § 2825.15]—(NRS A 1983, 869, 1880; 1985, 1434; 2011, 1908)
WITHHOLDING OF INCOME
NRS 612.7102 Administrator authorized to require employer to withhold income
to satisfy judgment. If the
Administrator obtains a judgment against a person for:
1. The repayment of benefits obtained due
to the person’s fraud, misrepresentation or willful nondisclosure pursuant to NRS 612.365; or
2. The recovery of amounts owed to the
Division for committing unemployment insurance fraud in violation of NRS 612.445,
Ê the
Administrator may, in addition to any other manner of executing the judgment
provided by law, require each employer of the person to withhold income from
the person’s wages and pay it over to the Division in accordance with the
provisions of NRS 612.7102 to 612.7116, inclusive.
(Added to NRS by 2013, 1963)
NRS 612.7104 Notice to person who is subject to withholding. The Administrator shall provide to a person
who is subject to the withholding of income pursuant to NRS
612.7102 a notice sent by first-class mail to the person’s last known
address:
1. That his or her income is being
withheld;
2. That a notice to withhold income
applies to any current or subsequent employer;
3. That a notice to withhold income has
been mailed to his or her employer;
4. Of the information provided to his or
her employer pursuant to NRS 612.7106;
5. That he or she may contest the
withholding; and
6. Of the grounds and procedures for
contesting the withholding.
(Added to NRS by 2013, 1963)
NRS 612.7106 Notice to employer to withhold income; contents; notice may be
issued electronically.
1. The Administrator shall mail, by
first-class mail, a notice to withhold income pursuant to NRS 612.7102 to each employer of the person who is
subject to the withholding.
2. If an employer does not begin to withhold
income from the person in accordance with NRS 612.7108
after receiving the notice to withhold income that was mailed pursuant to
subsection 1, the Administrator shall, by certified mail, return receipt
requested, mail to the employer another notice to withhold income.
3. A notice to withhold income pursuant to
NRS 612.7102 may be issued electronically and
must:
(a) Contain the social security number of the
person;
(b) Specify the total amount to be withheld from
the income of the person, including any interest, penalties or assessments
accrued pursuant to the provisions of this chapter;
(c) Describe the limitation for withholding
income prescribed in NRS 31.295;
(d) Describe the prohibition against terminating
the employment of a person because of withholding and the penalties for
wrongfully refusing to withhold in accordance with the notice to withhold
income; and
(e) Explain the duties of an employer upon the
receipt of the notice to withhold income.
(Added to NRS by 2013, 1963)
NRS 612.7108 Duties of employer upon receipt of notice to withhold. An employer who receives a notice to withhold
income pursuant to NRS 612.7102 shall:
1. Withhold the amount stated in the
notice from the income due to the person beginning with the first pay period
that occurs within 14 days after the date the notice was mailed to the employer
and continuing until:
(a) The Administrator notifies the employer to
discontinue the withholding; or
(b) The full amount required to be paid to the
Administrator has been paid, as indicated by a written statement to the
employer from the Administrator;
2. Calculate the amount of income to be
withheld from a person’s wages during each pay period in accordance with the
provisions of NRS 31.295 and subject to
the limitation on withholding prescribed in that section. For the purposes of
this subsection, a withholding of income shall be deemed a garnishment of
earnings;
3. Deliver the money withheld to the
Administrator within 7 days after the date of each payment of the regularly
scheduled payroll of the employer; and
4. Notify the Administrator when the
person subject to withholding terminates his or her employment and provide the
last known address of the person and the name of any new employer of the
person, if known.
(Added to NRS by 2013, 1964)
NRS 612.711 Notice to withhold binding upon employer; employer may deduct
amount for reimbursement of costs; electronic transfer of payments by employer.
1. A notice to withhold income pursuant to
NRS 612.7102 is binding upon any employer of the
person to whom it is mailed. To reimburse the employer for his or her costs in
making the withholding, the employer may deduct $3 from the amount paid to the
person each time the employer makes a withholding.
2. Except as otherwise provided in
subsection 3, if an employer receives notices to withhold income pursuant to NRS 612.7102 for more than one employee, the employer
may consolidate the amounts of money that are payable to the Administrator and
pay those amounts with one check, but the employer shall attach to each check a
statement identifying by name and social security number each person for whom
payment is made and the amount transmitted for that person.
3. If the provisions of NRS 353.1467 apply, the employer shall
make payment to the Administrator by any method of electronic transfer of money
allowed by the Administrator. If an employer makes such payment by electronic
transfer of money, the employer shall transmit separately the name and
appropriate identification number, if any, of each person for whom payment is
made and the amount transmitted for that person.
4. As used in this section, “electronic
transfer of money” has the meaning ascribed to it in NRS 353.1467.
(Added to NRS by 2013, 1964)
NRS 612.7112 Unlawful to use withholding as basis for refusing to hire,
discharging or taking disciplinary action against employee; liability; penalty.
1. It is unlawful for an employer to use
the withholding of income to collect an obligation to pay money to the
Administrator as a basis for refusing to hire a potential employee, discharging
an employee or taking disciplinary action against an employee. Any employer who
violates this section shall hire or reinstate any such employee with no loss of
pay or benefits, is liable for any amounts not withheld and shall be fined
$1,000. If an employee prevails in an action based on this section, the
employer is liable, in an amount not less than $2,500, for payment of the
employee’s costs and attorney’s fees incurred in that action.
2. If an employer wrongfully refuses to
withhold income as required pursuant to NRS 612.7102
to 612.7116, inclusive, or knowingly misrepresents
the income of an employee, the employer shall pay the amount the employer
refused to withhold to the Administrator and may be ordered to pay punitive
damages to the Administrator in an amount not to exceed $1,000 for each pay
period the employer failed to withhold income as required or knowingly
misrepresented the income of the employee.
(Added to NRS by 2013, 1964)
NRS 612.7114 Enforcement proceedings against employer for refusal to withhold
or misrepresentation of employee income; remedies and penalties.
1. If an employer wrongfully refuses to
withhold income as required pursuant to NRS 612.7102
to 612.7116, inclusive, after receiving a notice
to withhold income that was sent by certified mail pursuant to NRS 612.7106, or knowingly misrepresents the income
of an employee, the Administrator may apply for and the court may issue an
order directing the employer to appear and show cause why he or she should not
be subject to the penalties prescribed in subsection 2 of NRS 612.7112.
2. At the hearing on the order to show
cause, the court, upon a finding that the employer wrongfully refused to
withhold income as required or knowingly misrepresented an employee’s income:
(a) May order the employer to comply with the
requirements of NRS 612.7102 to 612.7116, inclusive;
(b) May order the employer to provide accurate
information concerning the employee’s income;
(c) May fine the employer pursuant to subsection
2 of NRS 612.7112; and
(d) Shall require the employer to pay the amount
the employer failed or refused to withhold from the employee’s income.
(Added to NRS by 2013, 1965)
NRS 612.7116 Employer and Administrator immunity.
1. An employer who complies with a notice
to withhold income pursuant to NRS 612.7102 that
is regular on its face may not be held liable in any civil action for any
conduct taken in compliance with the notice.
2. Compliance by an employer with a notice
to withhold income pursuant to NRS 612.7102 is a
discharge of the employer’s liability to the person as to that portion of the
income affected.
3. If a court issues an order to stay a
withholding of income, the Administrator may not be held liable in any civil
action to the person who is the subject of the withholding of income for any
money withheld before the stay becomes effective.
(Added to NRS by 2013, 1965)
PENALTIES
NRS 612.715 False statement or failure to disclose material fact to obtain
or increase benefit. Except as
otherwise provided in subsection 5 of NRS 612.445,
whoever makes a false statement or representation knowing it to be false, or
knowingly fails to disclose a material fact, to obtain or increase any benefit
or other payment under this chapter, either for himself or herself or for any
other person, is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1967, 630; 2009, 2496)
NRS 612.717 False statement or failure to disclose material fact concerning
termination of employment. If the
Administrator finds that any employer or any employee, officer or agent of any
employer has willfully made a false statement or representation or has
willfully failed to report a material fact concerning the termination of a
claimant’s employment, the Administrator shall make a determination thereon,
charging the employer’s reserve account not less than two nor more than sixteen
times the weekly benefit amount of the claimant. The Administrator shall give
notice to the employer of a determination under this section. Appeals may be
taken from the determination in the same manner as appeals from determinations
on benefit claims.
(Added to NRS by 1975, 1006; A 1993, 1851)
NRS 612.720 Conspiracy to obtain or increase benefit; series of false
statements to obtain or increase benefit. Except
as otherwise provided in subsection 5 of NRS 612.445,
whenever two or more persons conspire to obtain or increase any benefit or
other payment under this chapter by a false statement or representation knowing
it to be false, or by knowingly failing to disclose a material fact, or
whenever any person makes a series of false statements or representations
knowing them to be false, to obtain or increase benefit payments under this
chapter over a period of more than 1 week, every such person is guilty of a
gross misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1967, 630; 2009, 2496)
NRS 612.725 False statement or failure to disclose material fact to obtain
or increase benefit under federal law or law of another state. Except as otherwise provided in subsection 5
of NRS 612.445, any person residing in this State
who claims benefits under any agreement existing between the Division and some
other state or the Federal Government, who willfully makes a false statement or
representation or knowingly fails to disclose a material fact to obtain or
increase benefits under the provisions of the unemployment law of any other
state or the Federal Government is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1967, 630; 1993, 1851; 2009, 2496)
NRS 612.730 False statement or failure to disclose material facts by
employer to prevent or reduce payment of benefits; willful failure or refusal
to pay contributions or make reports; plan or scheme to avoid application of or
reduce payment required by chapter.
1. Any employing unit or any officer or
agent of an employing unit or any other person who makes a false statement or
representation knowing it to be false, or who knowingly fails to disclose a
material fact, to prevent or reduce the payment of benefits to any natural
person entitled thereto, or who willfully fails or refuses to make any such
contributions or other payment or to furnish any reports required by this
chapter, or to produce or permit the inspection or copying of records as
required by this chapter, is guilty of a misdemeanor.
2. Any employing unit, or any officer or
agent of an employing unit or any other person who knowingly:
(a) Attempts to use a plan or scheme to avoid
becoming or remaining subject to the provisions of this chapter or to reduce
any contribution or other payment required pursuant to the provisions of this
chapter; or
(b) Advises an employing unit to use a plan or
scheme to avoid becoming or remaining subject to the provisions of this chapter
or to reduce any contribution or other payment required pursuant to the
provisions of this chapter,
Ê is guilty of
a category C felony and shall be punished as provided in NRS 193.130.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1967, 630; 2005, 454)
NRS 612.732 Transfer or acquisition of business to obtain lower contribution
rate; activity of employer to obtain more favorable contribution rate; advising
another person to violate provisions of chapter.
1. The Administrator shall adopt
regulations establishing procedures to identify:
(a) Transactions in which the transfer or
acquisition of a business entity is for the sole or primary purpose of
obtaining a lower unemployment insurance contribution rate; and
(b) Common ownership, management or control
between two or more business entities, including, without limitation, through
the movement of workforce between such business entities.
2. If, for any rate year, the
Administrator determines that an employer has, through deliberate ignorance,
reckless disregard, intent to evade, fraud, misrepresentation or willful
nondisclosure, obtained or attempted to obtain a more favorable rate of
contribution, the Administrator shall assign to the employer the maximum
contribution rate plus 2 percent for each applicable rate year, the current
rate year and the subsequent rate year. In addition to any penalty imposed
pursuant to NRS 612.730, the Administrator shall
impose on the employer a civil penalty of the greater of:
(a) Five thousand dollars; or
(b) Ten percent of the total amount of any
resulting underreporting of contributions and any other penalties and interest
imposed.
3. If the Administrator determines that a
person or business entity knowingly advised another person or business entity
to violate or attempt to violate any provision of this chapter, in addition to
any penalty imposed pursuant to NRS 612.730, the
Administrator shall impose on such person or business entity a civil penalty of
the greater of:
(a) Five thousand dollars; or
(b) Ten percent of the total amount of any
resulting underreporting of contributions and any other penalties and interest
imposed.
4. All money collected pursuant to the
provisions of this section must be deposited in the Unemployment Compensation
Fund.
5. The exemption provided for in paragraph
(a) of subsection 4 of NRS 612.606 does not apply
to an employer whose assigned contribution rate is 5.4 percent or higher
pursuant to the provisions of subsection 2.
6. As used in this section:
(a) “Business entity” means a partnership,
corporation, association, limited-liability entity, Indian tribe or any other
legal entity.
(b) “Knowingly” means having actual knowledge of
or acting with deliberate ignorance or reckless disregard of the law.
(Added to NRS by 2005, 444)
NRS 612.735 Violations of chapter, rules, regulations and orders. Any person who shall willfully violate any provision
of this chapter or any order, rule or regulation thereunder, the violation of
which is made unlawful or the observance of which is required under the terms
of this chapter, and for which a penalty is neither prescribed herein nor
provided by any other applicable statute, is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1967, 631)
NRS 612.740 Forfeits and interest.
1. Any employing unit or any officer or
agent of any employing unit or any other person who fails to submit such
reports as are prescribed and required by the Administrator within the time
prescribed by the Administrator shall pay a forfeit of $5 for each such report.
2. Any employing unit or any officer or
agent of any employing unit or any other person who fails to submit any report
of wages within 10 days following the expiration of the time prescribed by the
Administrator for filing the report shall, in addition to the $5 forfeit
specified in subsection 1, pay interest upon the wages subject to contributions
involved in the report of one-tenth of 1 percent for each month or portion of
each month thereafter until the report has been filed, except that when it
appears to the satisfaction of the Administrator that the failure to file
reports within the time prescribed was due to circumstances over which the
employing unit, its officers or agent had no control, then the Administrator
may, in his or her discretion, waive the collection of all or any portion of
such forfeit or interest.
3. Forfeits and interest as provided in
this section must be paid into the Employment Security Fund.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;
1955, 698]—(NRS A 1993, 1851)
MISCELLANEOUS PROVISIONS
NRS 612.745 Representation in court.
1. In any civil action to enforce the
provisions of this chapter the Administrator, the Board of Review and the State
may be represented by:
(a) Any qualified attorney who is employed by the
Administrator and is designated by the Administrator for the purpose;
(b) The Attorney General, at the Administrator’s
request; or
(c) The district attorney of the proper county.
2. All criminal actions for violation of
any provisions of this chapter, or of any rules or regulations issued pursuant
thereto, must be prosecuted by the Attorney General or by the district attorney
of any county in which the employer has a place of business or the violator
resides.
[17:129:1937; A 1939, 115; 1949, 257; 1943 NCL §
2825.17]—(NRS A 1993,
1852)
NRS 612.750 Reciprocal arrangements by Administrator.
1. The Administrator is authorized to make
such investigations, secure and transmit such information, make available such
services and facilities, and exercise such of the other powers made available
to the Administrator with respect to the administration of this chapter as the
Administrator deems necessary or appropriate to facilitate the administration
of another state or federal unemployment compensation or public employment
service law, and, in like manner, to accept and utilize information, services
and facilities made available to this State by the agency charged with the
administration of any such other unemployment compensation or public employment
service law.
2. To the extent permissible under the
laws and Constitution of the United States, the Administrator is authorized to
enter into or cooperate in arrangements whereby facilities and services
provided for under this chapter and facilities and services provided under the
unemployment compensation law of any foreign government may be utilized for the
taking of claims and the payment of benefits under the unemployment
compensation law of this State or under a similar law of such government.
[18.1:129:1937; added 1941, 412; A 1949, 257; 1943
NCL § 2825.18a]—(NRS A 1993, 1852)
NRS 612.755 Power of Legislature to amend or repeal chapter reserved.
1. The Legislature reserves the right to
amend or repeal all or any part of this chapter at any time. There shall be no
vested private right of any kind against such amendment or repeal.
2. All the rights, privileges or
immunities conferred by this chapter, or by acts done pursuant thereto, shall
exist subject to the power of the Legislature to amend or repeal this chapter
at any time.
[20:129:1937; 1931 NCL § 2825.20]
NRS 612.760 Conditions under which chapter becomes inoperative; refund of
unobligated money. If the tax
imposed by Title IX of the Social Security Act or any amendments thereto, or
any other federal tax against which contributions under this chapter may be
credited for any cause becomes inoperative, the provisions of this chapter, by
virtue of that fact, likewise become inoperative, and any unobligated money in
the Unemployment Compensation Fund or returned by the Secretary of the Treasury
because the Social Security Act is inoperative must be refunded to the
contributors proportionately to their unexpended contributions, under the
regulations of the Administrator.
[21 1/2:129:1937; renumbered 21.1:129:1937 and A
1949, 257; 1943 NCL § 2825.21.1]—(NRS A 1993, 1853)
