USA Statutes : nevada
Title : Title 53 - LABOR AND INDUSTRIAL RELATIONS
Chapter : CHAPTER 612 - UNEMPLOYMENT COMPENSATION
This chapter shall be known and may be
cited as the Unemployment Compensation Law.
[1:129:1937; 1931 NCL § 2825.01]
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 )
“Administrator” means the
Administrator of the Division.
(Added to NRS by 1993, 1804)
“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)
1. Except as otherwise provided 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 his
entitlement to benefits the base period is the first 4 completed calendar
quarters immediately preceding the first day of his benefit year.
2. 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)
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 his 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)
“Benefits” means the money
payments payable to an individual, as provided in this chapter, with
respect to his unemployment.
[2:129:1937; renumbered 2.2:129:1937, 1945, 299; 1943 NCL § 2825.02]
“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)
“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)
“Division” means the Employment
Security Division of the Department of Employment, Training and
Rehabilitation.
(Added to NRS by 1993, 1804)
“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 )
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, either on his own behalf or
on behalf of another person; and
(c) Has not entered into a written agreement with another person
under which he 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 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)
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]
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 )
“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)
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)
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]
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
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)
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; or
(2) Employed 10 or more persons in agricultural labor 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 this section do not apply to services
performed before January 1, 1980, 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) respectively.
[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 )
“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)
“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)
“Employment” does not include service performed by an
individual in the employ of his son, daughter or spouse, and service
performed by a child under the age of 18 years in the employ of his
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)
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)
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)
“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)
“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)
“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)
“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)
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 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)
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 )
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)
“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]
“Employment” shall not include services performed by
a licensed real estate salesman or licensed real estate broker who is
employed as a salesman 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)
“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]
“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)
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 his
principal.
(b) As a traveling or city salesman, 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, his principal (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)
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
home or place other than a retail store; or
(2) To another person from his home or place other than a
retail store;
(b) Receives compensation or remuneration based on his sales or the
services he performs for customers rather than for the number of hours
that he works; and
(c) Performs pursuant to a written agreement with the person for
whom the services are performed which provides that he 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)
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]
“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]
“Fund” means the Unemployment
Compensation Fund established by this chapter, to which all
contributions, or payments in lieu of contributions, are required to be
deposited and from which all benefits provided under this chapter shall
be paid.
[2:129:1937; renumbered 2.11:129:1937, 1945, 299; 1943 NCL §
2825.02]—(NRS A 1971, 1364)
“Hospital” means an institution
which has been licensed, certified or approved by the Health Division of
the Department of Health and Human Services.
(Added to NRS by 1971, 1353; A 1973, 1406)
“Indian tribe” has the
meaning ascribed to it in 26 U.S.C. § 3306(u), as amended.
(Added to NRS by 2001, 1458 )
“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)
An “insured worker” is one
who has been paid wages within his base period, from employers, in an
amount sufficient to qualify for benefits.
[2.19:129:1937; added 1951, 339]—(NRS A 1971, 749)
1. “Signature” means the signature of the State Treasurer and the
countersignature of the Administrator or his duly authorized agent for
that purpose.
2. Particularly, but without limitation, “signature,” in NRS
612.585 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)
“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)
1. A person shall be deemed “unemployed” in any week during which
he performs no services and with respect to which no remuneration is
payable to him or in any week of less than full-time work if the
remuneration payable to him with respect to such week is less than his
weekly benefit amount if he has no dependents or less than his augmented
weekly benefit amount if he 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
he:
(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)
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 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 of his dependents
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 his beneficiary:
(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 his 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 he attains the age of 65, if he
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)
“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)
An individual’s
“weekly benefit amount” means the amount of benefit he 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
The functions exercised by the
Nevada Unemployment Compensation Division and the Nevada State Employment
Service Division before March 20, 1941, shall be exercised, after March
20, 1941, by the Unemployment Compensation Service and the State
Employment Service, which services are hereby created within the Division.
[Part 1:59:1941; 1931 NCL § 2825.25]—(NRS A 1993, 1807)
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 Unemployment Compensation Service and the State
Employment Service.
(c) Except as otherwise provided in NRS 284.143 , shall devote his entire time and attention to
the business of his 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)
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 he deems necessary or
suitable to that end.
3. Shall determine his 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)
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)
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)
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 Department of Personnel, 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 he 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. He 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)
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 he 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)
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)
1. The Administrator may, upon his 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 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 )
1. The Administrator, upon his own motion or upon application of
an employer made within 15 days after notice of benefits charged to his
experience rating record or of the establishment of his 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)
The Administrator shall cause
to be printed for distribution to the public the text of this chapter,
his regulations and general and special rules, his reports to the
Governor, and any other material he 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)
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 his 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 he 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 Unemployment Compensation Service or
Employment Service 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 Service; or
(b) Destroy such records at any time after having microphotographed
them in the manner and on film or paper that complies with the minimum
standards of quality approved for such photographic records by the
American National Standards Institute. The microphotographed 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)
1. Except as otherwise provided in this section, 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 his legal representative is entitled to
information from the records of the Division, to the extent necessary for
the proper presentation of his 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
Employment Service 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 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. 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 he 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. He 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 617 of NRS during the preceding month and
request that he compare the information so provided with the records of
the Division regarding persons claiming benefits pursuant to chapter 612
of NRS 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 chapter 612 of NRS and under chapters 616A to 616D , inclusive,
or 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 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 )
1. In the discharge of the duties imposed by this chapter, the
Administrator, the Chairman of 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)
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 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)
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 him
may tend to incriminate him or subject him 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 he is compelled, after having claimed his 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)
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)
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)
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 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 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 his 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)
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)
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 Chairman.
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 services on the Employment Security Council, but he
is entitled to be reimbursed for his 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 )
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)
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
for the Nevada State Employment Service, 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)
BENEFITS
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)
1. A person’s weekly benefit amount is an amount equal to one
twenty-fifth of his total wages for employment by employers during the
quarter of his 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)
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 his 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 he 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 his 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 his 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)
1. Each eligible person who is unemployed in any week must be paid
for that week a benefit in an amount equal to his weekly benefit amount,
less 75 percent of the remuneration payable to him 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)
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 his weekly benefit amount; or
(b) One-third of his total wages for employment by employers during
his 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)
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)
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)
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 he 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.
4. The Administrator may waive recovery or adjustment of all or
part of the amount of any such overpayment which he finds to be
uncollectible or the recovery or adjustment of which he finds to be
administratively impracticable.
5. 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 )
1. Any person who has been awarded back pay because he was
unlawfully discharged is liable for the amount of the benefits paid to
him 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, he 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. He 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 he finds to be uncollectible or the recovery
or adjustment of which he 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
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) He 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 he finds that compliance with those
requirements would be oppressive or inconsistent with the purposes of
this chapter.
(b) He has made a claim for benefits in accordance with the
provisions of NRS 612.450 and 612.455
.
(c) He 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 his 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 he 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) He has within his base period been paid wages from employers:
(1) Equal to or exceeding 1 1/2 times his total wages for
employment by employers during the quarter of his base period in which
his total wages were highest; or
(2) In each of at least three of the four quarters in his
base period.
Ê If a person fails to qualify for a weekly benefit amount of one
twenty-fifth of his high-quarter wages but can qualify for a weekly
benefit amount of $1 less than one twenty-fifth of his high-quarter
wages, his weekly benefit amount must be $1 less than one twenty-fifth of
his high-quarter wages. No person may receive benefits in a benefit year
unless, after the beginning of the next preceding benefit year during
which he received benefits, he 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 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 regular benefits and to need services to assist in his
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 he participates in those
services to assist in his reemployment, unless the Administrator
determines that:
(a) The unemployed person has completed his 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 he
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)
A person who:
1. During his 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
transfer or release from the institution,
Ê is ineligible for benefits for the week in which he was discharged from
or left such employment until he earns remuneration in covered employment
equal to or exceeding his weekly benefit amount in each of 10 weeks.
(Added to NRS by 1991, 823)
EXTENDED BENEFITS
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 his 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 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 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
his 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 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 his benefit year under this chapter which begin in an
extended benefit period and, if his 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 his eligibility period:
(a) Has received, before that week, all of the regular, seasonal or
nonseasonal benefits that were available to him under this chapter or any
other state law (including augmented weekly benefits for dependents and
benefits payable to federal civilian employees and ex-servicemen under 5
U.S.C. §§ 8501 et seq.) in his 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, although as a result of a pending appeal with respect to wages
that were not considered in the original monetary determination in his
benefit year, he may subsequently be determined to be entitled to added
regular benefits; or
(b) His benefit year having expired before that week, has no, or
insufficient, wages on the basis of which he 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 he is
seeking such benefits and the appropriate agency finally determines that
he is not entitled to benefits under that law he 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)
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)
A person is eligible to receive extended benefits for any week of
unemployment in his eligibility period only if the Administrator finds
that with respect to that week:
1. He is an “exhaustee”;
2. He 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 base period:
(a) Been paid wages from employers equal to or exceeding 1 1/2
times his total wages for employment by employers during the quarter of
his base period in which his total wages were highest;
(b) Been paid wages from employers equal to or exceeding 40 times
his most recent weekly benefit amount; or
(c) Twenty weeks of full-time employment subject to this chapter;
and
3. He was not disqualified for benefits during the period for
which he claimed regular benefits because he voluntarily left work, was
discharged for misconduct or failed to apply for or accept suitable work,
or if he was so disqualified, he thereafter regained his 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)
The weekly
extended benefit amount payable to a person for a week of total
unemployment in his eligibility period is:
1. The basic weekly benefit amount or the augmented weekly benefit
amount, whichever is appropriate, payable to him for his applicable
benefit year; or
2. The average of the weekly benefit amounts for weeks of total
unemployment payable in the applicable benefit year if he 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)
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)
1. The total extended benefit amount payable to any eligible
person for his applicable benefit year is the lesser of the following
amounts:
(a) Fifty percent of the basic benefits which were payable to him
in his 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 his average weekly benefit amount which was
payable to him 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 he 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 he
received any amounts as trade readjustment allowances pursuant to 19
U.S.C. § 2291 within that benefit year, multiplied by his 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)
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 him shall be treated as if it were regular compensation up to the
greater amount of compensation to which he 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 his entitlement to extended compensation
and a notice of such a determination shall be given to the individual.
(Added to NRS by 1971, 28)
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)
Extended benefits paid to an
individual shall not be charged against the experience rating records of
his base-period employers.
(Added to NRS by 1971, 28)
DISQUALIFICATION FOR BENEFITS
1. Except as otherwise provided in subsection 2, a person is
ineligible for benefits for the week in which he has voluntarily left his
last or next to last employment:
(a) Without good cause, if so found by the Administrator, and until
he earns remuneration in covered employment equal to or exceeding his
weekly benefit amount in each of 10 weeks.
(b) To seek other employment and for all subsequent weeks until he
secures other employment or until he earns remuneration in covered
employment equal to or exceeding his 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 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 his average weekly wage at his 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)
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 his 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)
A person is ineligible for
benefits for the week in which he has filed a claim for benefits, if he
was discharged from his last or next to last employment for misconduct
connected with his work, and remains ineligible until he earns
remuneration in covered employment equal to or exceeding his 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)
1. Except as otherwise provided in NRS 612.392 , a person must be disqualified for benefits if
the Administrator finds that he 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 him.
The disqualification continues for the week in which the failure occurred
and until he earns wages from employment covered by this chapter equal to
or exceeding his 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
his health, safety and morals, his physical fitness and prior training,
his experience and prior earnings, his length of unemployment and
prospects for securing local work in his 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)
[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 his
eligibility period if the Administrator finds that during the period he
failed to:
(a) Accept an offer of suitable work or failed to apply for any
suitable work to which he was referred by the Administrator;
(b) Actively engage in a systematic and sustained effort to obtain
work; or
(c) Furnish tangible evidence that he 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 he was found ineligible, until he 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 Employment Service;
(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 his prospects for obtaining work in his customary occupation within
a reasonably short period are good. If the evidence is deemed
satisfactory, the determination of whether work is suitable for him 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)
1. A person is disqualified for benefits for any week with respect
to which the Administrator finds that his total or partial unemployment
is due to a labor dispute in active progress at the factory,
establishment or other premises at which he 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 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)
1. An individual shall be disqualified for benefits for any week
with respect to which or to a part of which he 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 he 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]
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)
A
person is disqualified for benefits for any week with respect to which he
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)
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)
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)
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 he 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)
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 he 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 benefits for each week for which he 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)
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 he will perform
such services in the later season, or similar period.
(Added to NRS by 1977, 837)
When
the Administrator finds that any person has made a false statement or
representation, knowing it to be false, or knowingly failed to disclose a
material fact in order to obtain or increase any benefit or other payment
under this chapter, 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 he failed to disclose a
material fact. The person is disqualified from receiving unemployment
compensation benefits under this chapter for a period of not more than 52
consecutive weeks beginning with the week in which it is determined that
an improper claim was filed involving the false statement or
representation or failure to disclose a material fact. The Administrator
shall fix the period of disqualification according to the circumstances
in each case.
[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)
1. In addition to any restrictions imposed pursuant to NRS 422.065
and 422.085 , benefits are not payable on the basis of
services performed by an alien unless, at the time the services were
performed, he 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 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
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]
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 his 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 his 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)
1. Any person filing a claim for benefits shall, at the time he
files his claim, indicate whether he owes an obligation for the support
of a child.
2. If a person eligible for benefits indicates that he 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 him.
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 benefit; and
(b) By that person in satisfaction of his 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 unemployment pursuant to this
chapter and pursuant to any agreement with the Federal Government.
(Added to NRS by 1983, 857; A 1993, 1826)
1. An unemployed person may file a request for a determination of
his 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 him by each employer
in his base period, and the employers by whom those wages were paid. It
must include also his benefit year, his weekly benefit amount and the
maximum amount of benefits that may be paid to him for his 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 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 him by each employer during his 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)
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]
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 he 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, he 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)
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 last covered employer equal to or exceeding his
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
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 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 his 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 )
1. Except as otherwise provided in subsection 3:
(a) The Administrator or a representative authorized to act in his
behalf 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 in his
behalf 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 in his
behalf 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)
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 )
1. To hear and decide appealed claims, the Board of Review shall
appoint one or more impartial Appeal Tribunals consisting in each case of
either a salaried examiner, selected in accordance with NRS 612.230
, or a body consisting of three members,
one of whom must be a salaried examiner and who serves as Chairman, one
of whom must be a representative of employers and the other of whom must
be a representative of employees. Each of the latter two members serves
at the pleasure of the Board of Review and each is entitled to be paid a
fee of not more than $80, as fixed by the Board, for each day of active
service on the Tribunal.
2. While engaged in the business of the Tribunal, each member of
the Tribunal is entitled to receive the per diem allowance and travel
expenses provided for state officers and employees generally.
3. No person may participate on behalf of the Administrator or the
Board of Review in any case in which he is an interested party.
4. The Board of Review may designate alternates to serve in the
absence or disqualification of any member of an Appeal Tribunal. The
Chairman shall act alone in the absence or disqualification of any other
member and his alternates.
5. A hearing may not proceed unless the chairman of the Appeal
Tribunal is present.
6. The Administrator shall provide the Board of Review and the
Appeal Tribunal with proper facilities and assistants for the execution
of their functions.
[6:129:1937; renumbered 6.8:129:1937 and A 1951, 347]—(NRS A 1971,
855; 1975, 301; 1981, 1990; 1989, 1721; 1993, 1829)
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 )
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 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. The Appeal Tribunal shall include in the record and consider as
evidence all records of the Administrator that are material to the issues.
4. The Board of Review 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. A member of an Appeal Tribunal shall not participate in an
appeal hearing in which he 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)
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]
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 him. 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 )
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 )
1. The Board of Review, 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
Board shall be given a full and fair hearing on the original appeal.
[6:129:1937; renumbered 6.14:129:1937 and A 1951, 348]
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 his
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 him 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 )
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 he is the appellant, or upon such
person as he 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 his 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 Supreme Court of Nevada 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 )
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 his 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
1. Contributions with respect to wages for employment accrue and
become payable by each employer for each calendar quarter in which he 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)
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 he 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)
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 him 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 )
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 his benefit year.
(g) “Reserve balance” means the excess, if any, of total
contributions paid by each employer over total benefit charges to his
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 him for each
calendar year in order to reflect his 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 he has been subject to
this chapter and his 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 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 his predecessor.
4. Benefits paid to a person up to and including the computation
date must be charged against the records, for experience rating, of his
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 his 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 his 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 his 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.
10. Whenever an employer has paid no wages in employment for 8
consecutive calendar quarters following the last calendar quarter in
which he paid wages for employment, the Administrator shall terminate his
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
)
1. Except as otherwise provided in subsections 2 and 3, if the
Division determines that a claimant has earned 75 percent or more of his
wages during his base period from one employer, it shall notify the
employer of its determination and advise him that he has a right to
protest the charging of benefits to his 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. If a claimant leaves an employer to take other employment and
leaves or is discharged by the latter employer, benefits paid to him 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 employment voluntarily without good cause or was
discharged for misconduct connected with his employment; or
(b) Was the spouse of an active member of the Armed Forces of the
United States and left his employment because his 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.
(Added to NRS by 1981, 688; A 1991, 121, 527; 1993, 538, 1836;
1995, 530; 1997, 2393; 1999, 819 )
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 his 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 he 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. His
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 he 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
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)
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 his 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)
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)
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)
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
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, 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)
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 his 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.
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 )
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 he 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 his
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 his 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)
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
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)
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 he 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 )
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; and
(c) 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.
(Added to NRS by 1989, 1527; A 1991, 146; 1993, 647, 1842; 1995,
579, 1740; 2003, 1940 )
1. Payments required pursuant to NRS 612.606 accrue and become payable by each employer for
each calendar quarter in which he 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)
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 his delinquent contributions to the Unemployment
Compensation Fund, then applied to pay his 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)
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)
EMPLOYMENT SECURITY FUND
1. There is hereby created the Employment Security Fund as a
special revenue fund.
2. All interest and forfeits collected under NRS 612.618 to 612.675 ,
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. 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. The money in this Fund must be used by the Administrator for
the payment of costs of administration which are found not to have been
properly and validly chargeable against federal grants received for or in
the Unemployment Compensation Administration Fund.
6. Any balances in this Fund do not lapse at any time, but are
continuously available to the Administrator for expenditure consistent
with this chapter.
7. 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)
FEDERAL UNEMPLOYMENT TRUST FUND
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; 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)
COLLECTION OF CONTRIBUTIONS
1. If a check 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 is drawn or that issued the other method of payment, the check
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 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 )
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 )
If, after due
notice thereof, any employer defaults in any payment of contributions,
interest or forfeit imposed under this chapter, the Administrator, or his
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 his 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)
1. In addition to or independently of the remedy by civil action
provided in NRS 612.625 , the
Administrator, or his 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 his 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 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 Unemployment
Compensation Service 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 action against the Unemployment Compensation
Service 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
Unemployment Compensation Service 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 Unemployment Compensation Service 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)
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 him or which
he 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 his 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)
Appeals may be taken to the
Supreme Court 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]
1. In all proceedings under NRS 612.625 to 612.640 ,
inclusive, the Unemployment Compensation Service 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
Supreme Court.
[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257;
1951, 351; 1955, 698]—(NRS A 1959, 110)
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)
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, 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)
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
possession of the amount of wages paid or payable by the employer for the
period or periods in respect to which he 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)
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 his 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)
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 as principal,
and by a corporation qualified under the laws of this State as surety,
payable to the State of Nevada and conditioned upon his compliance with
the provisions of this chapter. The amount of the bond must be determined
by the Administrator in such a manner as he 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 his 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, he 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)
1. Whenever the Administrator finds that the collection of any
contribution computed under the provisions of law will be jeopardized by
delay, he 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)
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)
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 possession or
under his 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 )
1. If a person is notified of a delinquency pursuant to NRS
612.685 , he 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 his possession, under his
control or owing by him, 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 his possession, under his control or owing
by him; 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 him to continue to
transmit the payments or informing him that his 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 )
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)
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)
1. Any employer who, outside the usual course of his business,
sells 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 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.
2. The purchaser shall withhold sufficient of the purchase money
to cover the amount of all contributions and forfeits due and unpaid
until such time as the seller produces a receipt from the Administrator
showing that the contributions and forfeits have been paid or a
certificate showing that no contributions or forfeits are due.
3. 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.
4. If the purchaser fails to withhold purchase money as provided
in subsection 2 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 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)
PROTECTION OF RIGHTS AND BENEFITS
1. Any agreement by a person to waive, release or commute his
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 him, or require or accept any waiver of any right under this chapter
by any person in his 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)
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 its or his representatives, or by any court or officer
thereof.
2. Any person claiming benefits in any proceeding before the
Administrator or the Board of Review, or his or its representatives, 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)
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, if they are not mingled with other money of the recipient,
are exempt from any remedy for the collection of all debts, except debts
incurred for necessaries furnished to the person or his 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)
PENALTIES
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 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)
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, he 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)
Whenever two or more
persons shall 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)
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)
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 )
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 )
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)
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 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
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 him 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)
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 him
with respect to the administration of this chapter as he 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)
Repealed. (See chapter 129, Statutes of Nevada 2005, at
page 454 .)
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]
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)