Section 612.258 - Payrolling prohibited1. Except as otherwise provided in subsection 2:(a) An employing unit shall not engage in payrolling.(b) Wages must be reported by the employing unit:(1) That has the right to hire and fire the employee;(2) That has the responsibility to control and direct the employee; and(3) For which the employee performs services.2. The provisions of subsection 1 do not apply to an employing unit that reports the wages of an employee who performs services for another employing unit if: (a) The employing unit pays the standard contribution rate or is assigned a contribution rate in classes 10 to 18, inclusive, pursuant to NAC 612.270; and(b) The contribution rate paid by the employing unit reporting the wages of the employee is equal to or greater than the contribution rate paid by the employing unit for whom the employee performs services.3. As used in this section:(a) "Payrolling" means the practice of designating one employing unit to report the wages of an employee who performs services for another employing unit.(b) "Standard contribution rate" means the rate of contributions prescribed by NRS 612.540.Nev. Admin. Code § 612.258
Added to NAC by Employm't Security Div. by R200-05, eff. 2-23-2006; A by R086-24A, eff. 8/13/2024