USA State Payroll Rates + Resources: State of Nevada: Obtaining Unemployment Insurance
This documentation outlines the processes and requirements associated with becoming a new employer in the State of Nevada. Specifically, we will be covering how to obtain a Tax Identification Number and Register for Unemployment Insurance.
Good to Know!
Federal Employer requirements (obtaining a federal identification number, withholding of federal income tax, FICA, and filing of all applicable federal returns (FUTA, 940, 941, and 1099-C) will not be covered below - just the state of Nevada's requirements. Click here for a basic (not all-inclusive) IRS checklist for Starting a New Business.
Registering for Unemployment Insurance
Good to Know!
If you already registered for a Nevada Unemployment Insurance account, skip to the next section.
Generally, any employing unit that has paid wages for employment in Nevada of $225 or more during any calendar quarter must register with the Employment Security Division, and pay taxes on those wages.
Each employing unit must register with the Employment Security Division within 30 days after becoming subject to Nevada Unemployment.
You can register for a Nevada Unemployment Insurance account online at the Nevada Unemployment Insurance Employer Self Service (ESS) user registration web site or by completing the Nevada Business Registration form (APP-01.00).
If registering online, an Employer-Account Number will be immediately provided upon completion of all the necessary information.
In cases of registrations submitted on paper, the entire registration is reviewed by a Division examiner. The employer will be notified by U.S. mail regarding the status of the registration.
Registering for a Modified Business Tax Account
Every employer who is subject to Nevada Unemployment Compensation Law (NRS 612) is also subject to the Modified Business Tax on total gross wages less employee health care benefits paid by the employer. Total gross wages are the total amount of all gross wages and reported tips paid for a calendar quarter.
When you register with the Nevada Employment Security Division (ESD) for Unemployment Compensation for your employees you are automatically registered with the Department of Taxation for Modified Business Tax.
For online reporting, you can sign up at the Nevada Tax Center. Click on the Or Sign Up Today! link.