NAC: CHAPTER 612 - UNEMPLOYMENT COMPENSATION

[Rev. 6/21/2024 5:25:05 PM]

[NAC-612 Revised Date: 6-24]

CHAPTER 612 - UNEMPLOYMENT COMPENSATION

GENERAL PROVISIONS

612.010 Definitions.

612.014 “Severable and distinct portion of the organization, trade or business” defined.

612.016 “Week” defined.

612.017 Authorized agents of claimants.

ADMINISTRATION

612.020 Required records.

612.030 Reports: General requirements.

612.035 Reports: Contributions and wages required to be filed electronically; request for waiver.

612.040 Application for identification number.

612.050 Social security account number required.

612.053 Determination of substantially common ownership, management or control of business entities.

612.056 Release of information; fee.

BENEFITS

612.060 Wages paid.

612.070 Value of payment other than cash.

612.080 Subsistence payments.

612.090 Determination of period of unemployment.

612.094 Eligibility of certain persons without registering for work.

CLAIMS FOR BENEFITS

612.100 Types of claims.

612.110 Effective date of initial claim; filing of continued claim; appeal of denial of claim; affidavit of identity.

612.120 Employing units: Notification of claims, determinations and rulings; reports of relevant facts; protest of payment of benefits; relief from charging of benefits.

612.130 Employing units: Address for notice of determinations and rulings and related correspondence; designation of representative.

612.160 Employing unit: Required signatures.

612.170 Registration and application for work.

612.190 Approval of training by Administrator; duties of trainee.

612.222 Request for hearing before appeal tribunal.

612.225 Notice of hearing; subpoenas; issues.

612.228 Responsibilities of examiner; exclusion of disorderly persons.

612.232 Postponement, continuance or rescheduling of hearing.

612.235 Decision: Notice of right to appeal; alteration; issuance by different examiner.

612.238 Request for appeal.

612.242 Board of Review: Procedures.

612.245 Board of Review: Decision.

612.248 Board of Review: Reconsideration.

612.252 Confidentiality of proceedings.

CONTRIBUTIONS

612.254 Interpretation of certain statutory terms.

612.256 Use of common paymaster prohibited.

612.258 Payrolling prohibited.

612.260 Contributions by employers.

612.265 Reimbursement of Fund in lieu of contributions by former employer.

612.270 Schedule of rates of contribution.

612.280 Transfers of experience record: Conditions for mandatory or voluntary transfer; partial transfer.

612.290 Transfers of experience record: Effects of and restriction on completion; protest and appeal of determination of Division.

RECIPROCAL ARRANGEMENTS

612.310 Definitions.

612.320 “Base period” and “benefit year” defined.

612.330 “Combined wage claim” defined.

612.340 “Combined wage claimant” defined.

612.350 “Employment” defined.

612.360 “Paying state” defined.

612.370 “State agency” defined.

612.380 “Transferring state” defined.

612.390 “Wages” defined.

612.400 Election to file claim.

612.410 Responsibilities of paying state.

612.420 Responsibilities of transferring state.

612.430 Reuse of employment and wages; disagreements between states.

ELECTIONS BY EMPLOYERS TO COVER WORKERS IN SEVERAL STATES

612.440 Definitions.

612.450 Applicability.

612.460 Filing; approval or disapproval; withdrawal.

612.470 Effective period; notices and reports.

INTERSTATE CLAIMANTS

612.480 Definitions.

612.490 “Agent state” defined.

612.500 “Benefits” defined.

612.510 “Interstate Benefit Payment Plan” defined.

612.520 “Interstate claimant” defined.

612.530 “Liable state” defined.

612.540 “Week of unemployment” defined.

612.550 Scope.

612.560 Registration for work; benefit rights.

612.570 Filing of claims for benefits.

612.580 Determination of claims; appeals.

UNEMPLOYMENT COMPENSATION BOND FUND

612.590 Definitions.

612.593 “Baseline bond interest and expenses contribution rate” defined.

612.595 “Baseline bond principal contribution rate” defined.

612.597 “Interest coverage ratio” defined.

612.600 “Principal coverage ratio” defined.

612.603 “Reserve ratio” defined.

612.605 “Taxable wages” defined.

612.607 Issuance of bonds by State Board of Finance: Notice to Administrator by State Treasurer; calculation of rates for special bond contributions.

612.610 Payment of special bond contributions; application of money received.

612.613 Determination of baseline bond principal contribution rate.

612.615 Determination of baseline bond interest and expenses contribution rate.

612.617 Assignment of employer to one of four tiers.

612.620 Determination of bond principal contribution rate for employers assigned to Tiers 1, 2, 3 and 4.

612.623 Determination of bond interest and expenses contribution rate for employers assigned to Tiers 1, 2, 3 and 4.

612.625 Assessment and determination by Administrator of supplemental special bond contributions; notice to employers; due date.

COLLECTION OF CONTRIBUTIONS

612.650 Petition for modification of assessment: Security; hearing request.

612.660 Petition for modification of assessment: Procedure for hearings.

START-UP BUSINESSES FOR VETERANS AND SENIOR CITIZENS

General Provisions

612.665 Definitions.

612.667 “Program” defined.

612.669 “Start-up business” defined.

612.671 “Veteran” defined.

Program to Disburse Grants to Nonprofit Private Entities

612.673 Establishment of program; disbursement of grant of money by financial institution.

612.675 Qualifications required to receive grants.

612.677 Application for grants; compliance with terms of grant.

612.679 Conditions for approval of loans.

612.681 Appeal for denial of application for loan.

612.683 Repayment of loan; use of interest to issue additional loans under certain circumstances; forgiveness of outstanding balance under certain circumstances.

612.685 Reimbursement of administrative costs.

MISCELLANEOUS PROCEDURES

612.700 Advisory opinion: Request; action by Administrator; limitations.

612.710 Advisory opinion: Oral response.

612.720 Petition for declaratory order: Filing; contents; action by Administrator.

612.730 Petition for adoption, amendment or repeal of regulation: Filing; contents; action by Administrator.

GENERAL PROVISIONS

NAC 612.010 Definitions. (NRS 612.220) As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 612.016 to 612.200, inclusive, and NAC 612.014 and 612.016 have the meanings ascribed to them in those sections.

[Employm’t Security Dep’t, No. 21 § 1, eff. 4-1-57; + No. 23 § I, eff. 4-4-65; + No. 25 § 2 subsec. c, eff. 9-2-65; + No. 30 § A subsec. 1, eff. 7-1-73]—(NAC A 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000)

NAC 612.014 “Severable and distinct portion of the organization, trade or business” defined. (NRS 612.220) “Severable and distinct portion of the organization, trade or business” means a separate division, location or organization of an employing unit that has been identified as such by the employing unit.

(Added to NAC by Employm’t Security Div. by R094-00, eff. 10-18-2000; A by R200-05, 2-23-2006)

NAC 612.016 “Week” defined. (NRS 612.195, 612.220) “Week” means a period of 7 consecutive calendar days beginning at 12:01 a.m. Sunday and ending at midnight Saturday in the Pacific time zone.

(Added to NAC by Employm’t Security Div. by R094-00, eff. 10-18-2000; A by R199-05, 2-23-2006)

NAC 612.017 Authorized agents of claimants. (NRS 612.220, 612.705) An agent is duly authorized for the purpose of representing a claimant if a notarized authorization from the claimant has been presented on a form prescribed by the Division.

(Added to NAC by Employm’t Security Dep’t, eff. 4-27-84)

ADMINISTRATION

NAC 612.020 Required records. (NRS 612.220, 612.260)

1. Each employing unit must establish, maintain and preserve, for at least 4 years from the date of entry, true and accurate records with respect to each person who performs services for the employing unit. The records must show:

(a) For each payroll period:

(1) Beginning and ending dates.

(2) Total wages payable and the date on which the wages are paid.

(b) For each person:

(1) His or her name.

(2) His or her social security number.

(3) His or her rate of pay.

(4) The date of hire, rehire or return to work after temporary layoff.

(5) The date and reason for separation from employment.

(6) The state in which services are performed.

(7) The dates worked and the total amount of wages earned in each payroll period and the date on which the wages are paid with separate entries for:

(I) Money wages.

(II) Cash value of other remuneration, including meals and lodging, indicating the number of meals and number of days of lodging furnished the person.

(III) Special payments by cash or other remuneration for services performed identified as bonuses, prizes or similar awards, indicating the nature of the payments.

2. Each employing unit which considers that it is not an employer subject to the law or that it is engaged in exempt employment must keep and maintain the records required of employing units under this section for at least 4 years after the period to which the records relate.

3. Each employer subject to the law shall keep and maintain the records required under this section for at least 4 years after the date the contributions to which they relate become due or the date the contributions are paid, whichever is later.

[Employm’t Security Dep’t, No. 3, eff. 1-25-57]—(NAC A 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000)

NAC 612.030 Reports: General requirements. (NRS 612.220, 612.260)

1. Each employing unit and employer shall make any reports prescribed by the Administrator on forms issued by and required to be returned to the Division.

2. Lack of employment for any period of time does not excuse any employing unit or employer from making any report.

[Employm’t Security Dep’t, No. 5, eff. 7-1-41]—(NAC A 6-3-85)

NAC 612.035 Reports: Contributions and wages required to be filed electronically; request for waiver. (NRS 612.220, 612.240, 612.535)

1. Except as otherwise provided in subsection 2, each employing unit and employer that is subject to the provisions of chapter 612 of NRS shall file by electronic means all quarterly contribution and wage reports pursuant to that chapter.

2. An employing unit or employer may request a waiver of the requirement of electronic filing set forth in subsection 1. The Division may grant a waiver of not more than 1 year if the employing unit or employer establishes to the satisfaction of the Administrator that:

(a) The employing unit or employer lacks the facilities to file by electronic means;

(b) Filing by electronic means would impose a severe economic hardship on the employing unit or employer; or

(Added to NAC by Employm’t Security Div. by R054-18, eff. 6-26-2018)

NAC 612.040 Application for identification number. (NRS 612.220, 612.260) Every employing unit which has, or subsequent to January 1, 1936, had, in its employ one or more persons performing services in employment shall file with the Administrator an application for an employer’s identification number on a form provided by the Administrator. Each employing unit must carefully prepare the report with the full and clear information requested in the form and the instructions accompanying it.

[Employm’t Security Dep’t, No. 2, eff. 7-1-41]—(NAC A 6-3-85)

NAC 612.050 Social security account number required. (NRS 612.220, 612.260)

1. Each employer shall obtain the social security account number of each worker employed by him or her in employment subject to chapter 612 of NRS.

2. The employer shall report the worker’s social security account number in making any report required by the Division with respect to a worker.

[Employm’t Security Dep’t, No. 4, eff. 1-22-43]—(NAC A by Employm’t Security Div. by R094-00, 10-18-2000)

NAC 612.053 Determination of substantially common ownership, management or control of business entities. (NRS 612.220, 612.245, 612.732) In determining whether substantially common ownership, management or control exists between two or more business entities, the Administrator will consider objective factors which may include, without limitation:

1. In determining common ownership:

(a) Whether one business entity has ownership or control over a substantial interest of another business entity;

(b) The existence of common ownership of assets necessary to conduct a business enterprise; or

(c) The existence of common security or lease arrangements covering assets necessary to conduct a business enterprise, including its workforce.

2. In determining common management, control by the business entities over:

(a) Central accounting;

(b) Personnel policies;

(d) The financing of business operations;

(e) Purchasing;

(f) Pricing; or

(g) Collections.

3. In determining common control:

(a) Whether one or more natural or other persons that control a business enterprise remain in control of the business enterprise after its:

(1) Acquisition;

(2) Change in form, including, without limitation:

(I) Its change from an individual proprietorship to an association, corporation, estate, limited-liability entity or partnership;

(II) Its change from a partnership to an association, corporation, estate, individual proprietorship or limited-liability entity;

(III) The addition, deletion or change of partners;

(IV) Its change from a limited-liability entity to an association, corporation, estate, individual proprietorship, partnership or to another type of limited-liability entity;

(V) Its change from a corporation to an association, estate, individual proprietorship, limited-liability entity, partnership or to another type of corporation; or

(VI) Any other change from one type of business organization to another type of business organization; or

(3) Transfer to a person with any familial relationship to the transferor; or

(b) Whether there exists a contract pursuant to which the ownership or the stated arrangement of the business enterprise allows or provides for the direction of the internal affairs or conduct of the business enterprise.

(Added to NAC by Employm’t Security Div. by R200-05, eff. 2-23-2006)

NAC 612.056 Release of information; fee. (NRS 612.220, 612.265)

1. The Administrator will provide information pursuant to subsection 3 of NRS 612.265 if:

(a) An appropriate agency submits a request on a form prescribed by the Administrator; and

(b) The Administrator approves the release of the requested information.

2. The Administrator may charge a reasonable fee to cover any administrative costs incurred in providing information pursuant to subsection 3, 4, 5 or 6 of NRS 612.265. The fee will not exceed the actual cost of providing the information, as determined from the records of the Division.

(Added to NAC by Employm’t Security Dep’t, eff. 6-3-85; A 12-19-89)

BENEFITS

NAC 612.060 Wages paid. (NRS 612.220) At such time as the Administrator determines that:

1. Wages payable to an employee for personal services have not been paid to the employee by reason of the financial inability of the employer to pay the wages due; and

2. The employee has filed a valid claim with the Labor Commissioner of the State of Nevada or has filed a valid claim for wages in a bankruptcy proceeding against the employer,

Ê the amount of the wages is considered paid for the purposes of chapter 612 of NRS as of the regular date established for the payment of the wages.

[Employm’t Security Dep’t, No. 18, eff. 2-15-60]—(NAC A by Employm’t Security Div. by R094-00, 10-18-2000)

NAC 612.070 Value of payment other than cash. (NRS 612.190, 612.220)

1. If meals, lodging or any other payment in kind, considered as payment for services performed by a person, is in addition to or in lieu of, rather than a deduction from, money wages, the Administrator will determine or approve the cash value of the meals and lodging or other payment in kind in individual cases to compute contributions due.

2. If a cash value for the meals and lodging furnished a person is agreed upon in any agreement with a labor union or a contract of hire, the amount agreed upon is, if more than the rates prescribed in this section, the value of the meals and lodging.

3. Unless a rate for meals and lodging is determined by the Administrator, meals and lodging furnished in addition to money wages shall be deemed to have not less than the following values:

Full meals and lodging, weekly................................................................................... $60.00

Meals per week.............................................................................................................. 30.00

Meals per day................................................................................................................... 4.50

Meals per meal................................................................................................................. 1.50

Lodging per month....................................................................................................... 120.00

Lodging per week.......................................................................................................... 30.00

Lodging per day............................................................................................................... 5.00

[Employm’t Security Dep’t, Rule 1, eff. 7-9-37]—(NAC A 6-3-85)

NAC 612.080 Subsistence payments. (NRS 612.190, 612.220) Those parts of the amount of payment made by an employer to his or her employee, which are in addition to his or her regular wages and are paid to compensate the employee for expenses inherent in the performance of services by the employee away from the regular base of operations of the employer and the employee, commonly referred to as subsistence pay, are not wages for the purposes of chapter 612 of NRS.

[Employm’t Security Dep’t, No. 19, eff. 2-15-60]

NAC 612.090 Determination of period of unemployment. (NRS 612.185, 612.220)

1. Except as otherwise provided in this section:

(a) A person is totally unemployed in any week during which the person performs no services with respect to which remuneration is payable to him or her.

(b) A person is part-totally unemployed in any week of less than full-time work if the remuneration payable to him or her with respect to that week is less than the person’s weekly benefit amount.

(1) Performed services for his or her regular employer;

(2) Not been separated from employment with his or her regular employer;

(3) Earned less than his or her weekly benefit amount; or

(4) Worked less than his or her customary full-time hours for his or her regular employer because of lack of full-time work.

2. A person who is on a mutually agreed leave of absence from work with a right to return to his or her employment in a specified or nonspecified period and who will be reinstated at his or her previous or a higher salary and with substantially equal benefits and seniority is not considered unemployed for the purpose of the receipt of benefits.

3. A person working solely for commission is not considered totally, part-totally or partially unemployed in any week during which he or she works 30 or more hours.

[Employm’t Security Dep’t, No. 21 § 2, eff. 4-1-57]—(NAC A 6-3-85; A by Employm’t Security Div. by R199-05, 2-23-2006)

NAC 612.094 Eligibility of certain persons without registering for work. (NRS 612.220, 612.375) An unemployed person may receive benefits without complying with the requirement of NRS 612.375 to register for work if the person is:

1. Partially unemployed as defined by NAC 612.090; or

2. Temporarily laid off from his or her regular employment but is guaranteed reemployment, or has secured full-time employment that will begin, within:

(a) Four weeks; or

(b) A longer period if the Administrator extends the 4-week period upon a showing of good cause.

(Added to NAC by Employm’t Security Div. by R094-00, eff. 10-18-2000; A by R199-05, 2-23-2006)

CLAIMS FOR BENEFITS

NAC 612.100 Types of claims. (NRS 612.220, 612.455)

1. An initial claim is a certification of unemployment and notice of intent to claim benefits, if unemployment continues. This claim is the first claim filed in a series of claims. Initial claims are of three types:

(a) New claim;

(b) Additional claim; and

2. A new claim is 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.

3. An additional claim is 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.

4. A reopened claim is a claim filed during the benefit year when a break of 1 week or more has occurred in the series of claims for some reason other than employment.

5. A certification to a week of unemployment for which benefits are claimed is a continued claim.

[Employm’t Security Dep’t, No. 21 § 3, eff. 4-1-57; A 4-15-72]—(NAC A 6-3-85; A by Employm’t Security Div. by R199-05, 2-23-2006)

NAC 612.110 Effective date of initial claim; filing of continued claim; appeal of denial of claim; affidavit of identity. (NRS 612.220, 612.455, 612.495)

1. The effective date of an initial claim is:

(a) Sunday of the week in which the claim is filed, if the claimant has an active application for work on file or completes an application during the week which includes the effective date of the initial claim;

(b) Sunday of the week in which an application for employment is completed if the application is completed subsequent to the date of the filing; or

(c) Sunday of the week in which an application for employment was completed if the date is before the date the claim was filed and the person can show good cause for not having previously filed an initial claim. In no case may a claim be predated more than 2 weeks preceding the week in which the claim is actually filed.

2. A continued claim must be filed in accordance with instructions of the Administrator or his or her authorized representative and is subject to the following:

(a) A continued claim must be filed in a manner specified by the Division’s representatives except that, if a person can show good cause for failure to file in accordance with instructions, a claim may be accepted.

(b) A continued claim will not be accepted if the claimant does not have an active application for employment on file with the employment service during all or a part of the week with respect to which the claim was filed.

(c) Failure to file a continued claim to certify unemployment for a week during the subsequent week is a basis for rejecting a weekly claim for benefits.

3. A claimant may appeal a denial of his or her claim. The appeal must be in writing and signed by the claimant or by a duly authorized agent of the claimant. A claimant who appeals to an appeal tribunal or the Board of Review or through judicial review must continue to file a weekly claim for unemployment benefits in the manner specified by the Division during the period of unemployment while under disqualification in order to receive payments if the appeal is decided in favor of the claimant.

4. If identifying information used through an interlocal agreement with other governmental agencies fails adequately to establish the identity of a claimant, the claimant may be required to complete a sworn affidavit of identity in the presence of a notary public to protect the integrity of his or her claim for unemployment insurance and identity.

[Employm’t Security Dep’t, No. 21 §§ 6-9, eff. 4-1-57]—(NAC A 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000; R199-05, 2-23-2006)

NAC 612.120 Employing units: Notification of claims, determinations and rulings; reports of relevant facts; protest of payment of benefits; relief from charging of benefits. (NRS 612.220, 612.475, 612.551)

1. The last or next to last employing unit that receives a notice of the first claim filed by a claimant following separation from employment must, within 11 days after the date of the notice, submit to the Division all relevant facts that affect the claimant’s rights to benefits, including all relevant facts which disclose that the claimant separated from employment voluntarily and without good cause, or was discharged for misconduct in connection with his or her employment.

2. The last or next to last employing unit may protest the payment of benefits if the protest is filed within 11 days after the date of the notice of filing the claim. If the employing unit has filed a report of all relevant facts in a timely manner that might adversely affect the claimant’s rights to benefits, the report is considered as a protest to the payment of benefits.

3. The last or next to last employing unit that has filed a response in a timely manner will be notified in writing of the determination as to the claimant’s rights to benefits. If the last or next to last employing unit has contributed 75 percent of the claimant’s base period earnings and has submitted all relevant facts in a timely manner indicating that the claimant quit voluntarily without good cause, or was discharged for misconduct in connection with his or her employment, the employer will be notified in writing of the Division’s ruling as to the cause of termination of the claimant’s employment and whether the experience rating record of the employer is chargeable with benefits paid the claimant.

4. The last or next to last employing unit is entitled to relief from the charging of benefits to its experience rating record if the claimant is found to have quit employment with the employing unit solely to accept other employment.

5. Any employing unit that paid wages to the claimant in the base period of the claim will be notified of the first claim filed which results in a determination that the claimant is an insured worker. The base period employer so notified must, within 11 days, submit all relevant facts disclosing whether the claimant was discharged for a crime committed in connection with his or her employment. The Division will issue a decision setting forth whether the wages will be denied in the determination of the payment of benefits.

6. Any notice of determination or ruling will contain a statement setting forth the right of appeal.

7. The notice of first claim filed which is mailed to the last or next to last employing unit must be addressed to:

(a) The employing unit’s place of business where the claimant was most recently employed;

(b) The business office of the employing unit where the records of the claimant’s employment are maintained; or

(c) The business office of an authorized agent of the employing unit if the employing unit has filed with the Administrator an approved authorization designating the agent to represent the employing unit.

8. Any notice properly addressed to the last known address of the employing unit or its authorized agent constitutes proper notification to the employing unit of the first claim filed.

9. The notice of first claim filed which is mailed to a base period employer who is not the last or next to last employer of the claimant must be addressed to:

(a) The employing unit’s place of business where the claimant was most recently employed;

(b) The business office of the employing unit where the records of the claimant’s employment are maintained;

(d) The business office of an authorized agent of the employing unit if the employing unit has filed with the Administrator an approved authorization designating the agent to represent the employing unit.

Ê Any notice properly addressed to the last known address of the employer or his or her authorized agent constitutes proper notice to the base period employer.

10. As used in this section, “all relevant facts” includes, without limitation, dates of employment, type of work performed, specific reason given for separation from employment, the final incident to cause the separation from employment and prior disciplinary warnings of a similar nature given, if any.

[Employm’t Security Dep’t, No. 45 §§ I & II, eff. 12-16-70]—(NAC A 6-3-85; A by Employm’t Security Div., 7-5-94; R199-05 & R201-05, 2-23-2006)

NAC 612.130 Employing units: Address for notice of determinations and rulings and related correspondence; designation of representative. (NRS 612.220, 612.475)

1. Determinations as to a claimant’s right to benefits, rulings as to the cause of termination of the claimant’s employment, rulings as to whether a base period employer’s experience record is chargeable with benefits paid, and correspondence related thereto will be sent to:

(a) The address of the employing unit to which the employer’s notice was mailed; or

(b) The address requested by the employer on the document filed with the Division in response to the notice of the filing of a claim.

2. If the employing unit, in its response to the notice of the filing of a claim, furnishes the address of an employer’s agent and requests that further documents and correspondence be sent to the agent, the Division’s representative will comply if there is on file with the Division an approved authorization designating the agent to represent the employing unit.

3. The appointment of an agent to act for the employing unit and to receive documents and reports does not abrogate the right of the Division’s representatives to deal directly with the employing unit when it appears that this will best serve the interest of the parties.

4. An agent who has been authorized to represent an employing unit in matters of unemployment compensation may be furnished information from the files of the Division to the extent designated in the authorization and in the same manner and to the same extent that information would be furnished the employing unit.

[Employm’t Security Dep’t, No. 45 §§ III & VI, eff. 12-16-70]

NAC 612.160 Employing unit: Required signatures. (NRS 612.220, 612.475)

1. Replies to notices of the filing of claims, protests, requests for determinations, redeterminations or rulings, and statements of facts relating to claims, which are submitted by the last or next to last employing unit or the employing unit’s authorized agent, must be executed by the employing unit under the signature of a proprietor, a partner, an executive officer, a department manager or other responsible employee who handles employee information, or who has direct knowledge of the reasons for the claimant’s separation from employment. The signature of an authorized agent of the employing unit will be accepted if the employing unit has filed with the Administrator an approved authorization designating the agent to represent the employing unit.

2. Replies to notices of the filing of claims by a base period employer when the claimant’s rights are not affected, including requests for rulings as to the reason for termination of a claimant’s employment and the chargeability of the employer’s experience rating record, must be executed under the signature of a proprietor, a partner, an executive officer, a department manager or other responsible employee who handles employee information or who has knowledge of the reasons for the termination of the claimant’s employment, or by an authorized agent of the employer if the employer has filed with the Administrator an approved authorization designating the agent to represent the employer.

[Employm’t Security Dep’t, No. 45 §§ IV & V, eff. 12-16-70]—(NAC A 6-3-85; A by Employm’t Security Div., 7-5-94)

NAC 612.170 Registration and application for work. (NRS 612.220, 612.375, 612.455)

1. A person shall be deemed registered for work at the Division:

(a) At the time an application for work is completed or renewed and for as long thereafter as the Division is advised of the claimant’s availability for work; or

(b) For any period in which he or she is unable to work due to illness or disability but is entitled to unemployment benefits in accordance with the provisions of NRS 612.375. The person’s application will be retained in the active applicants’ file of the Division, and the claimant must be offered employment which would have been offered had he or she not become sick or disabled.

2. An application for work is effective:

(a) On the date the application is completed; or

(b) On the effective date of an initial claim for unemployment compensation if the filing is in accordance with NAC 612.110.

3. A claimant’s application for work remains active as long as he or she remains in active claim status.

[Employm’t Security Dep’t, No. 21 § 4, eff. 4-1-57; A 4-15-72; § 5, eff. 4-1-57]

NAC 612.190 Approval of training by Administrator; duties of trainee. (NRS 612.220, 612.375)

1. The Administrator will approve training that:

(a) Is sponsored by or financed by the Secretary of Labor; or

(b) Does not exceed 6 months and is given specifically to provide the trainee with skills to become reemployed and there is a market for the required skills in the area of the trainee’s residence.

Ê The training must be given by an institution or facility approved by and in good standing with the Commission on Postsecondary Education or the Governor’s Workforce Investment Board.

2. A trainee shall furnish proof of his or her acceptance by the training institution or facility. The trainee shall provide statements from the training institution or facility showing that the trainee is currently in training and that his or her progress is satisfactory to the training institution or facility as prescribed by the Administrator.

[Employm’t Security Dep’t, No. 20, eff. 4-15-72]—(NAC A by Employm’t Security Div. by R199-05, 2-23-2006)

NAC 612.222 Request for hearing before appeal tribunal. (NRS 612.220, 612.495) A request for a hearing before the appeal tribunal must be in writing and signed by the appellant or by the appellant’s duly authorized agent.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.225 Notice of hearing; subpoenas; issues. (NRS 612.220, 612.500)

1. Notice of hearing must be sent to each party at least 7 days before the date of the hearing. In addition to the requirements imposed by subsection 2 of NRS 233B.121, the notice must inform each party that he or she is entitled to be represented by counsel, to request the issuance of subpoenas and to produce witnesses at the hearing.

2. Unless issued on the motion of the examiner, subpoenas will be issued only upon a showing of necessity by the party requesting issuance of the subpoena.

3. At the start of the hearing, the examiner will present a concise explanation of the issues to be covered and the procedures to be followed. The scope of the hearing must be restricted to issues identified in the notice of hearing, unless the parties are provided with proper notice and the opportunity to request a continuance with respect to other issues.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.228 Responsibilities of examiner; exclusion of disorderly persons. (NRS 612.220, 612.500)

1. The determination of the order of taking evidence is within the discretion of the examiner, who has the responsibility to elicit evidence by examining witnesses in a logical and orderly fashion. The examiner must also allow each party or his or her authorized agent the opportunity to examine their own witnesses and to cross-examine opposing witnesses. The examiner shall exclude undue repetition of testimony and avoid the unnecessary interruption or recall of witnesses.

2. Technicalities must be minimized so that parties not represented by attorneys are not at a disadvantage. Exhibits must be marked and identified. The examiner must, before concluding the hearing, ascertain whether the parties have anything further to present.

3. Disorderly or disruptive persons may be excluded from the hearing room. If the disruptive or disorderly person refuses or fails to stop the objectionable activity or leave the room, the examiner shall adjourn the hearing.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.232 Postponement, continuance or rescheduling of hearing. (NRS 612.220, 612.500)

1. The examiner may postpone or continue the hearing on his or her own motion or when requested by a party showing compelling reasons for the continuance or postponement.

2. If a party fails to appear at the time set for the hearing, the examiner may, on his or her own motion, or on good cause shown by the party who failed to appear, reschedule the hearing. The decision to reschedule the hearing must be made within 11 days after the issuance of the decision on the claim. If a hearing is rescheduled, any prior decision issued by the examiner is vacated.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84; A by Employm’t Security Div. by R201-05, 2-23-2006)

NAC 612.235 Decision: Notice of right to appeal; alteration; issuance by different examiner. (NRS 612.220, 612.510)

1. In addition to the requirements imposed by NRS 233B.125, the decision must inform each party of the right of appeal to the Board of Review. After the decision is issued, the examiner may not alter it except to correct clerical errors and as provided in NAC 612.232.

2. If the examiner who presided over the hearing is unavailable, another member of the tribunal who was present at the hearing or another examiner who listens to the tape or reads the transcript of the hearing may issue the decision.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.238 Request for appeal. (NRS 612.220, 612.510)

1. A request for appeal filed with the Board of Review must be in writing and signed by the appellant or the appellant’s duly authorized agent. The Board may require the appellant to use the forms for appeal provided by the Board.

2. A request for appeal, as filed pursuant to subsection 2 of NRS 612.510, must set forth all the issues the appellant intends to raise before the Board.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.242 Board of Review: Procedures. (NRS 612.220, 612.515)

1. The Board of Review may restrict the parties to the submission of written arguments or may require the parties to present oral arguments. If the Board refuses to review a decision of the examiner because the examiner affirmed the determination of the claims office, the Board shall notify the parties of their right to judicial review.

2. If the Board requires oral arguments, notice must be sent to each party at least 7 days before the date set for review, and the notice must specify the right to be represented by counsel. The Board may postpone and continue the review, on giving notice to all parties.

3. The evidence which the Board considers in reviewing cases is limited to the evidence submitted to the examiner, except that the Board may remand a case to the examiner to take any additional evidence. If the case is remanded, the Board may order the examiner to render a new decision or may have the new evidence forwarded to the Board for its own decision.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.245 Board of Review: Decision. (NRS 612.220, 612.515) Any two members of the Board of Review may decide a case. If one member is absent and the vote of the two remaining results in a tie, the case will be held over for consideration by the full Board. If one member is disqualified and the remaining two disagree, the case must be decided by the public member. If the public member is disqualified, the Board will seek a temporary replacement pursuant to subsection 2 of NRS 233B.122.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.248 Board of Review: Reconsideration. (NRS 612.220, 612.515) Any time before the decision becomes final pursuant to subsection 1 of NRS 612.525, the Board of Review may, on giving notice to all parties, reconsider its decision.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

NAC 612.252 Confidentiality of proceedings. (NRS 612.220, 612.265) Hearings and reviews are confidential proceedings under NRS 612.265 and are closed to the public.

(Added to NAC by Employm’t Security Dep’t, eff. 9-5-84)

CONTRIBUTIONS

REVISER’S NOTE.

The regulation of the Administrator of the Employment Security Division of the Department of Employment, Training and Rehabilitation filed with the Secretary of State on December 29, 2020, (LCB File No. R160-20), contains the following provision not included in NAC:

“Section 1. * * *

1. Notwithstanding the provisions of NRS 612.550, benefits paid to a person during the second or third calendar quarters of calendar year 2020 must not be charged against the experience rating record of any of the person’s base period employers.

2. As used in this section:

(a) “Base period” has the meaning ascribed to it in NRS 612.025.

(b) “Benefits” has the meaning ascribed to it in NRS 612.035.

(d) “Employer” has the meaning ascribed to it in NRS 612.055.”

NAC 612.254 Interpretation of certain statutory terms. (NRS 612.220, 612.545, 612.550, 612.732) The Administrator interprets “a part” of an organization, trade or business as used in NRS 612.545 and “a portion” of a trade or business as used in NRS 612.550 to include, without limitation:

1. A separate division, location or organization of an employing unit;

2. A portion or percentage of an organization, trade or business of an employing unit; and

3. The transfer of some or all of the workforce of an employer to another employer if, as a result of the transfer, the transferring employer no longer conducts trade or business with respect to the transferred workforce but such trade or business is conducted by the employer to which the workforce is transferred.

(Added to NAC by Employm’t Security Div. by R200-05, eff. 2-23-2006)

NAC 612.256 Use of common paymaster prohibited. (NRS 612.220)

1. An employing unit shall not engage in the use of a common paymaster. Each employing unit for which services are performed is considered a separate business entity and shall report and pay contributions on wages up to the taxable limit. Any employee who is concurrently employed by more than one employing unit must be reported by each separate employing unit.

2. As used in this section, “common paymaster” means a business entity that purports to be a single employer of employees who are concurrently employed by a group of related employing units.

(Added to NAC by Employm’t Security Div. by R200-05, eff. 2-23-2006)

NAC 612.258 Payrolling prohibited. (NRS 612.220)

1. An employing unit shall not engage in payrolling. Wages must be reported by the employing unit:

(a) That has the right to hire and fire the employee;

(b) That has the responsibility to control and direct the employee; and

2. As used in this section, “payrolling” means the practice of designating one employing unit to report the wages of an employee who performs services for another employing unit.

(Added to NAC by Employm’t Security Div. by R200-05, eff. 2-23-2006)

NAC 612.260 Contributions by employers. (NRS 612.220, 612.535, 612.675)

1. After April 1, 1965, contributions accrue and are payable with respect to wages paid within each calendar quarter.

2. Contributions are due and must be paid on or before the last day of the calendar month next following the close of the quarter for which they are payable.

3. The first contribution of any employing unit which becomes an employer is due and must be paid on or before the last day of the month next following the close of the quarter in which the employing unit became liable as an employer. The payment must include contributions which have accrued from the beginning of the quarter or other period as of which liability began, according to the law in effect at the time when the employing unit satisfied the conditions with respect to becoming an employer.

4. The first contribution of any employing unit which elects to become an employer and has received the written approval of the Administrator must be paid on or before the last day of the month next following the close of the quarter in which the conditions of becoming an employer by election are satisfied and must include contributions with respect to wages paid for employment occurring on and after the effective date of the approval, to and including the last payroll period ending within the calendar quarter in which the conditions for becoming an employer by election are satisfied.

5. If the Administrator finds that the collection of contributions from a particular employer may be in jeopardy, he or she may, in writing, advance the due date of the contributions and require the employer to pay contributions at monthly or weekly intervals. If payment is required, the Administrator may also require the employer to submit a satisfactory bond in an amount fixed by the Administrator to guarantee the filing of required reports and payment of contributions by the employer.

6. If it appears to the Administrator that payment of contributions by an employer at the quarterly reporting and payable dates will be onerous and burdensome to the employer, the Administrator may, in writing, require the employer to pay contributions at intervals of not less than 1 week to conform to the usual pay periods of the employer, but the interval may not be extended beyond the normal dates for quarterly reporting and payment.

[Employm’t Security Dep’t, No. 6, eff. 4-1-65]—(NAC A 6-20-85)

NAC 612.265 Reimbursement of Fund in lieu of contributions by former employer. (NRS 612.220, 612.550, 612.553)

1. Reimbursement for benefit payments made to former employees of employers who elect to reimburse the Fund in lieu of contributions must be charged to that employer. Those reimbursements must be made on the basis of a dollar of reimbursement for each dollar paid in benefits based on the proportion of the claimant’s base period wages paid by that employer.

2. If the Division overpays benefits to a claimant, the Division will not credit the amount of the overpayment to the account of an employer who is required to reimburse the Fund pursuant to subsection 1 until the Division recovers the amount of the overpayment from the claimant.

(Added to NAC by Employm’t Security Dep’t, eff. 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000)

REVISER’S NOTE.

“Sec. 2. * * *

1. Notwithstanding the provisions of NRS 612.553 and NAC 612.265, in determining the amount of payment by way of reimbursement in lieu of contributions due from an employer who elects to make payments by way of reimbursement in lieu of contributions pursuant to NRS 612.553, the Administrator of the Employment Security Division of the Department of Employment, Training and Rehabilitation shall reduce by one-half the amount of payment by way of reimbursement due that is attributable to benefits paid to a person during the second or third calendar quarters of calendar year 2020.

2. As used in this section:

(a) “Benefits” has the meaning ascribed to it in NRS 612.035.

(b) “Calendar quarter” has the meaning ascribed to it in NRS 612.040.

NAC 612.270 Schedule of rates of contribution. (NRS 612.220, 612.550) The Administrator establishes the following schedule of contribution rates for eligible employers for calendar year 2023:

1. Class 1: A rate of 0.25 percent is assigned to each employer whose reserve ratio is 16.9 percent or more;

2. Class 2: A rate of 0.55 percent is assigned to each employer whose reserve ratio is at least 15.3 percent but less than 16.9 percent;

3. Class 3: A rate of 0.85 percent is assigned to each employer whose reserve ratio is at least 13.7 percent but less than 15.3 percent;

4. Class 4: A rate of 1.15 percent is assigned to each employer whose reserve ratio is at least 12.1 percent but less than 13.7 percent;

5. Class 5: A rate of 1.45 percent is assigned to each employer whose reserve ratio is at least 10.5 percent but less than 12.1 percent;

6. Class 6: A rate of 1.75 percent is assigned to each employer whose reserve ratio is at least 8.9 percent but less than 10.5 percent;

7. Class 7: A rate of 2.05 percent is assigned to each employer whose reserve ratio is at least 7.3 percent but less than 8.9 percent;

8. Class 8: A rate of 2.35 percent is assigned to each employer whose reserve ratio is at least 5.7 percent but less than 7.3 percent;

9. Class 9: A rate of 2.65 percent is assigned to each employer whose reserve ratio is at least 4.1 percent but less than 5.7 percent;

10. Class 10: A rate of 2.95 percent is assigned to each employer whose reserve ratio is at least 2.5 percent but less than 4.1 percent;

11. Class 11: A rate of 3.25 percent is assigned to each employer whose reserve ratio is at least 0.9 percent but less than 2.5 percent;

12. Class 12: A rate of 3.55 percent is assigned to each employer whose reserve ratio is at least -0.7 percent but less than 0.9 percent;

13. Class 13: A rate of 3.85 percent is assigned to each employer whose reserve ratio is at least -2.3 percent but less than -0.7 percent;

14. Class 14: A rate of 4.15 percent is assigned to each employer whose reserve ratio is at least -3.9 percent but less than -2.3 percent;

15. Class 15: A rate of 4.45 percent is assigned to each employer whose reserve ratio is at least -5.5 percent but less than -3.9 percent;

16. Class 16: A rate of 4.75 percent is assigned to each employer whose reserve ratio is at least -7.1 percent but less than -5.5 percent;

17. Class 17: A rate of 5.05 percent is assigned to each employer whose reserve ratio is at least -8.7 percent but less than -7.1 percent; and

18. Class 18: A rate of 5.4 percent is assigned to each employer whose reserve ratio is less than -8.7 percent.

[Employm’t Security Dep’t, No. 17, eff. 1-1-82]—(NAC A 12-16-82, eff. 1-1-83; 12-16-83, eff. 1-1-84; 12-3-84, eff. 1-1-85; 12-31-85, eff. 1-1-86; 12-15-86, eff. 1-1-87; 12-17-87, eff. 1-1-88; 12-15-88, eff. 1-1-89; 12-19-89, eff. 1-1-90; 12-3-90, eff. 1-1-91; 7-31-91; 12-9-91, eff. 1-1-92; 12-16-92, eff. 1-1-93; 12-27-93; 12-15-94, eff. 1-1-95; 12-27-95, eff. 1-1-96; 12-13-96, eff. 1-1-97; R160-97, 12-31-97, eff. 1-1-98; A by Employm’t Security Div. by R120-98, 12-18-98, eff. 1-1-99; R184-99, 12-13-99, eff. 1-1-2000; R094-00, 12-11-2000, eff. 1-1-2001; R134-01, 12-17-2001, eff. 1-1-2002; R096-02, 12-17-2002, eff. 1-1-2003; R155-03, 12-4-2003, eff. 1-1-2004; R132-04, 12-15-2004, eff. 1-1-2005; R153-05, 11-17-2005, eff. 1-1-2006; R146-06, 12-7-2006, eff. 1-1-2007; R130-07, 12-4-2007, eff. 1-1-2008; R214-08, 12-17-2008, eff. 1-1-2009; R127-09, 1-28-2010; R149-10, 12-16-2010, eff. 1-1-2011; R079-11, 12-30-2011, eff. 1-1-2012; R184-12, 12-20-2012, eff. 1-1-2013; R094-13, 12-23-2013, eff. 1-1-2014; R139-14, 12-22-2014, eff. 1-1-2015; R118-15, 12-21-2015, eff. 1-1-2016; R152-16, 12-21-2016, eff. 1-1-2017; R115-17, 12-19-2017, eff. 1-1-2018; R196-18, 12-19-2018, eff. 1-1-2019; R096-19, 12-30-2019, eff. 1-1-2020; R161-20, 12-29-2020, eff. 1-1-2021; R066-21, 2-28-2022, eff. 1-1-2022; R191-22, 12-29-2022, eff. 1-1-2023)

NAC 612.280 Transfers of experience record: Conditions for mandatory or voluntary transfer; partial transfer. (NRS 612.220, 612.550, 612.732)

1. Transfers of an experience record are mandatory:

(a) If there is substantially common ownership, management or control between two or more employers and one of the employers transfers all or part of its business, including, without limitation, its workforce, to the other employer.

(b) If the receiver, trustee, executor, administrator or other representatives, under designation or order of a court, succeeds to the assets of a predecessor employer to carry on pending liquidation or reorganization.

2. Transfers of an experience record are voluntary if there is no substantially common ownership, management or control between two or more employers and:

(a) A successor employer acquires the entire or a severable and distinct portion of the organization, trade or business, or substantially all the assets, of an employer;

(b) Proper notice of any change in the organization, trade or business is filed with the Division within 90 days immediately following the effective date of the change; and

(c) The mutual acquiescence of the predecessor and the successor to the transfer is properly executed and the successor provides evidence of the acquisition to the Division within 1 year after the date of the issuance by the Division of official notice of eligibility to transfer.

3. In a partial transfer, the successor employer shall provide the amount of taxable wages reported by the separated unit for the previous 3 calendar years. The Division will allocate benefit charges and contributions paid to the separated unit in the same proportion that total taxable payrolls attributable to the separated unit bear to the total taxable payrolls attributable to the operations retained by the transferring employer during the same period.

4. The Administrator may waive the time limit set forth in paragraph (b) of subsection 2 for good cause shown.

[Employm’t Security Dep’t, No. 13 §§ I, IV & VI, eff. 4-1-65]—(NAC A 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000; R200-05, 2-23-2006)

NAC 612.290 Transfers of experience record: Effects of and restriction on completion; protest and appeal of determination of Division. (NRS 612.220, 612.250, 612.550, 612.732)

1. When a total transfer of an experience record has been completed:

(a) Payrolls, contributions paid and benefit charges must be transferred to and be a part of the experience record of the successor. Benefits paid, based on the payrolls of the predecessor, must then be charged to the experience record of the successor. If a claimant for unemployment benefits has been paid wages for the base period by the predecessor employer, the wages shall be deemed to have been paid by the successor employer.

(b) The predecessor, as a transferring employer, may not retain the rate previously determined for him or her but will be classed as a new employer with respect to any employment after the date of the completed transfer.

2. The contribution rate for a successor who qualifies for the transfer of an experience record for the period beginning with the date of the transfer and ending with the next effective date of contribution rates is:

(a) The contribution rate applicable to the transferring employer with respect to the period immediately preceding the date of the transfer if:

(1) The acquiring employer was not, before the transfer, a subject employer; and

(2) Only one transferring employer, or only transferring employers having identical rates, are involved;

(b) A new rate, computed on the experience of the transferring employer or, in the case of a partial transfer, the experience attributable to the part of the business transferred, combined with the experience of the acquiring employer as of the regular computation date for the rate period in which the transfer occurs; or

(c) The rate of contribution for a newly subject employer. A computation for a contribution rate must be made in all transfers involving a severable and distinct portion of an organization, trade or business.

3. No transfer of an experience record and rate will be completed if the Administrator determines that an acquisition or change of all or part of a business organization was effected solely or primarily to obtain a more favorable contribution rate. In determining whether an acquisition was primarily for the purpose of obtaining a lower rate of contributions, the Administrator will use objective factors which may include, without limitation:

(a) The cost of acquiring the business;

(b) Whether the acquiring person continued the business enterprise of the acquired business;

(d) Whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted before the acquisition.

4. A protest to the determination of the Division with respect to transfers must be filed not later than 15 days after the date the notice of the determination is mailed. An appeal may be filed within 11 days after the date a determination, based on the protest, is mailed by the Division.

[Employm’t Security Dep’t, No. 13 § II, eff. 4-1-65; A 4-22-70; §§ III, V & VII-IX, eff. 4-1-65]—(NAC A by Employm’t Security Div. by R094-00, 10-18-2000; R200-05, 2-23-2006)

RECIPROCAL ARRANGEMENTS

NAC 612.310 Definitions. As used in NAC 612.310 to 612.430, inclusive, unless the context otherwise requires, the words and terms defined in NAC 612.320 to 612.390, inclusive, have the meanings ascribed to them in those sections.

(Supplied in codification)

NAC 612.320 “Base period” and “benefit year” defined. (NRS 612.220, 612.295, 612.750) “Base period” or “benefit year” means the base period or benefit year applicable under the law concerning unemployment compensation of the paying state.

[Employm’t Security Dep’t, No. 30 § A subsec. 8, eff. 7-1-73]

NAC 612.330 “Combined wage claim” defined. (NRS 612.220, 612.295, 612.750) “Combined wage claim” means a claim filed under NAC 612.310 to 612.430, inclusive.

[Employm’t Security Dep’t, No. 30 § A subsec. 3, eff. 7-1-73]

NAC 612.340 “Combined wage claimant” defined. (NRS 612.220, 612.295, 612.750) “Combined wage claimant” means a claimant who has covered wages under the laws of more than one state and who has filed a claim under NAC 612.310 to 612.430, inclusive.

[Employm’t Security Dep’t, No. 30 § A subsec. 4, eff. 7-1-73]

NAC 612.350 “Employment” defined. (NRS 612.220, 612.295, 612.750) “Employment” means all services which are covered under the law concerning unemployment compensation of a state, whether expressed in terms of weeks of work or otherwise.

[Employm’t Security Dep’t, No. 30 § A part subsec. 7, eff. 7-1-73]

NAC 612.360 “Paying state” defined. (NRS 612.220, 612.295, 612.750) “Paying state” means the state:

1. In which a combined wage claimant files a combined wage claim if he or she qualifies for unemployment benefits in that state on the basis of the combined wages from all involved states; or

2. Where the combined wage claimant was last employed in covered employment among the states in which he or she qualifies for benefits.

[Employm’t Security Dep’t, No. 30 § A subsec. 5, eff. 7-1-73]—(NAC A 6-3-85)

NAC 612.370 “State agency” defined. (NRS 612.220, 612.295, 612.750) “State agency” means the agency which administers the law of a state concerning unemployment compensation.

[Employm’t Security Dep’t, No. 30 § A subsec. 2, eff. 7-1-73]

NAC 612.380 “Transferring state” defined. (NRS 612.220, 612.295, 612.750) “Transferring state” means a state in which a combined wage claimant had covered employment and wages in the base period of a paying state, and which transfers the employment and wages to the paying state for its use in determining the benefit rights of the claimant under its law.

[Employm’t Security Dep’t, No. 30 § A subsec. 6, eff. 7-1-73]

NAC 612.390 “Wages” defined. (NRS 612.220, 612.295, 612.750) “Wages” means all remuneration for employment.

[Employm’t Security Dep’t, No. 30 § A part subsec. 7, eff. 7-1-73]

NAC 612.400 Election to file claim. (NRS 612.220, 612.295, 612.455, 612.750)

1. Any unemployed person who has had covered employment and wages in more than one state may elect to file a combined wage claim if it will provide benefits for which he or she could not otherwise qualify or will increase the benefits for which he or she qualifies in a single state.

2. A claimant will not be considered to have unused benefit rights based on a benefit year which he or she has established under a state or federal law if:

(a) The claimant has exhausted his or her rights to all benefits based on the benefit year;

(b) The claimant’s rights to benefits have been postponed for an indefinite period or for the entire period in which benefits would otherwise be payable; or

3. If a person elects to file a combined wage claim, all employment and wages in all states in which he or she worked during the base period of the paying state must be included in the combined wage claim, except employment and wages which are not transferable under NAC 612.420.

4. A combined wage claimant may withdraw his or her claim within the period prescribed by the law of the paying state for filing an appeal, protest or request for redetermination from the monetary determination of the claim if he or she:

(a) Repays in full any benefits paid to him or her thereunder; or

(b) Authorizes the state or states against which he or she filed substitute claims for benefits to withhold and forward to the paying state a sum which is sufficient to repay the benefits.

5. If the combined wage claimant files the claim in a state other than the paying state, he or she shall do so pursuant to the Interstate Benefit Payment Plan.

[Employm’t Security Dep’t, No. 30 § B, eff. 7-1-73]—(NAC A 6-3-85)

NAC 612.410 Responsibilities of paying state. (NRS 612.220, 612.295, 612.750)

1. The paying state must request the transfer of the records of a combined wage claimant’s employment and wages in all states during its base period and determine his or her entitlement to benefits under the provisions of its law based on the record of employment and wages transferred to it. The paying state applies all the provisions of its law to each determination made even if the combined wage claimant has no earnings in covered employment in that state, except that the paying state may not determine an issue which has previously been adjudicated by a transferring state. This exception does not apply if the transferring state’s determination of the issue resulted in making the combined wage claim possible under NAC 612.400.

2. If the paying state fails to establish a benefit year for the combined wage claimant or if he or she withdraws the claim, the paying state shall return to each transferring state all records of employment and wages that are not used.

3. The paying state shall give the claimant a notice of each of its determinations on the combined wage claim that he or she is required to receive under the Secretary of Labor’s claim determinations standard and the contents of the notice must meet the standard.

4. Redeterminations may be made by the paying state in accordance with its law based on additional or corrected information received from any source, including a transferring state, except that the information must not be used as a basis for changing the paying state if benefits have been paid under the combined wage claim.

5. Except as otherwise provided in this subsection, where the claimant files the combined wage claim in the paying state, any protest, request for redetermination or appeal must be made in accordance with the law of that state. If the claimant files the combined wage claim in a state other than the paying state, any protest, request for redetermination or appeal must be made in accordance with the Interstate Benefit Payment Plan. To the extent that any protest, request for redetermination or appeal involves a dispute as to the coverage of the employing unit or services in a transferring state or otherwise involves the amount of employment and wages subject to transfer, the protest, request for redetermination or appeal must be decided by the transferring state in accordance with its law.

6. If there is an overpayment outstanding in a transferring state and the transferring state so requests, the overpayment must be deducted from any benefits the paying state would otherwise pay to the claimant on the combined wage claim except to the extent prohibited by the law of the paying state. The paying state shall transmit the amount deducted to the transferring state or credit the deduction against the transferring state’s required reimbursement. This subsection applies to overpayments only if the transferring state certifies to the paying state that the determination of overpayment was made within 3 years before the combined wage claim was filed and that repayment by the claimant is legally required and enforceable against him or her under the law of the transferring state.

7. At the close of each calendar quarter, the paying state shall send each transferring state a statement of benefits charged during the quarter to the state as to each combined wage claimant. Each charge must bear the same ratio to the total benefits paid to the combined wage claimant by the paying state as his or her wages transferred by the transferring state bear to the total wages used in the determination. The computation of the ratio must be to five decimal places.

[Employm’t Security Dep’t, No. 30 § C, eff. 7-1-73]—(NAC A 6-3-85)

NAC 612.420 Responsibilities of transferring state. (NRS 612.220, 612.295, 612.750)

1. Each transferring state shall promptly transfer to the paying state the employment and wages the combined wage claimant had in covered employment during the base period of the paying state. Any employment and wages transferred must be transferred without restriction as to their use for determination and benefit payments under the provisions of the paying state’s law.

2. Employment and wages transferred to the paying state by a transferring state do not include:

(a) Any employment and wages which have been transferred to any other paying state and not returned unused, or which have been used in the transferring state as the basis of a monetary determination which established a benefit year.

(b) Any employment and wages which have been cancelled or are otherwise unavailable to the claimant as a result of a determination by the transferring state made before its receipt of the request for transfer, if the determination has become final or is in the process of appeal but is still pending. If the appeal is finally decided in favor of the combined wage claimant, any employment and wages involved in the appeal must be transferred to the paying state and any necessary redetermination must be made by the paying state.

(c) Any employment and wages which would be cancelled under the law of the transferring state, if its law does not permit the noncharging of benefits paid thereon. This paragraph does not apply to requests for transfers made after June 30, 1973, or after amendment of the law to provide for noncharging, whichever is earlier.

[Employm’t Security Dep’t, No. 30 § D, eff. 7-1-73]

NAC 612.430 Reuse of employment and wages; disagreements between states. (NRS 612.220, 612.295, 612.750)

1. Employment and wages which have been used under NAC 612.310 to 612.430, inclusive, for a determination of benefits which establishes a benefit year may not thereafter be used by any state as the basis for another monetary determination of benefits.

2. The Secretary of Labor will resolve any disagreement between state agencies, concerning the operation of the arrangement, with the advice of the designated representatives of the state agencies.

[Employm’t Security Dep’t, No. 30 §§ E & F, eff. 7-1-73]

ELECTIONS BY EMPLOYERS TO COVER WORKERS IN SEVERAL STATES

NAC 612.440 Definitions. (NRS 612.220, 612.295, 612.750) As used in NAC 612.440 to 612.470, inclusive, unless the context otherwise requires:

1. “Agency” means any officer, board, commission or other authority charged with the administration of the laws concerning unemployment compensation of a participating jurisdiction.

2. “Interested agency” means the agency of a participating jurisdiction.

3. “Interested jurisdiction” means any participating jurisdiction to which an election submitted under NAC 612.440 to 612.470, inclusive, is sent for its approval.

4. “Jurisdiction” means any state of the United States, the District of Columbia or, with respect to the Federal Government, the coverage of any federal laws concerning unemployment compensation.

5. “Participating jurisdiction” means a jurisdiction whose administrative agency has subscribed to the Arrangement and whose adherence to the Arrangement has not terminated.

6. “Services customarily performed by a person in more than one jurisdiction” means services performed in more than one jurisdiction during a reasonable period, if the nature of the services gives reasonable assurance that they will continue to be performed in more than one jurisdiction or if the services are required or expected to be performed in more than one jurisdiction under the election.

[Employm’t Security Dep’t, No. 9 § 2, eff. 4-1-45]

NAC 612.450 Applicability. (NRS 612.220, 612.295, 612.750) The provisions of NAC 612.440 to 612.470, inclusive, govern the Division in its administrative cooperation with other states subscribing to the Interstate Reciprocal Coverage Arrangement, referred to as “the Arrangement.”

[Employm’t Security Dep’t, No. 9 § 1, eff. 4-1-45]

NAC 612.460 Filing; approval or disapproval; withdrawal. (NRS 612.220, 612.295, 612.750)

1. Any employing unit may file an election to cover under the law of a single participating jurisdiction all of the services performed for him or her by any person who customarily works for him or her in more than one participating jurisdiction.

2. An election may be filed with respect to a person with any participating jurisdiction in which:

(a) Any part of the person’s services are performed;

(b) The person has his or her residence; or

Ê The agency of the elected jurisdiction shall initially approve or disapprove the election.

3. If an agency approves the election, it shall forward a copy of its approval to the agency of each other participating jurisdiction specified under whose law the person in question might, in the absence of the election, be covered. Each interested agency shall approve or disapprove the election as promptly as practicable and notify the agency of the elected jurisdiction accordingly.

4. If its law so requires, any interested agency may, before taking action, require from the electing employing unit satisfactory evidence that the affected employees have been notified of, and have acquiesced in, the election.

5. If the agency of the elected jurisdiction or the agency of any interested jurisdiction disapproves the election, the disapproving agency shall notify the elected jurisdiction and the electing employing unit of its action and of its reasons therefor.

6. An election takes effect as to the elected jurisdiction only if approved by its agency and by one or more interested agencies. An election which is approved takes effect as to any interested agency only if it is approved by the agency.

7. If any election is approved only in part or is disapproved by some of the agencies, the electing employing unit may withdraw its election within 11 days after being notified of the action.

[Employm’t Security Dep’t, No. 9 § 3, eff. 4-1-45]—(NAC A by Employm’t Security Div. by R201-05, 2-23-2006)

NAC 612.470 Effective period; notices and reports. (NRS 612.220, 612.295, 612.750)

1. An election approved under NAC 612.440 to 612.470, inclusive, becomes effective at the beginning of the calendar quarter in which the election was submitted, unless the election as approved specifies the beginning of a different calendar quarter.

2. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, the earlier date may be approved solely as to those interested jurisdictions in which the employer had no liability to pay contributions for the earlier period in question.

3. If the agency of the elected jurisdiction finds that the nature of the services customarily performed by the person for the electing unit have changed so that they are no longer customarily performed in more than one participating jurisdiction, the election may be terminated. This termination is effective as of the close of the calendar quarter in which notice of the finding is mailed to all parties affected.

4. Except as provided in subsection 3, each election approved remains in effect through the close of the calendar year in which it is submitted and thereafter until the close of the calendar quarter in which the electing unit gives written notice of its termination to all affected agencies.

5. If an election ceases to apply to any person under subsection 3 or 4, the electing unit shall notify the person affected accordingly.

6. The electing unit shall promptly notify each person affected by its approved election and furnish the elected agency a copy of the notice.

7. If a person covered by an election is separated from his or her employment, the electing unit shall again notify the person as to the jurisdiction under whose law his or her services have been covered. If, at the time of termination, the person is not located in the elected jurisdiction, the electing unit shall notify the person as to the procedure for filing claims for interstate benefits.

8. The electing unit shall immediately report to the elected jurisdiction any change which occurs in the conditions of employment pertinent to its election, for example, if a person’s services for the employer cease to be customarily performed in more than one participating jurisdiction or if a change in the work assigned to a person requires him or her to perform services in a new participating jurisdiction.

[Employm’t Security Dep’t, No. 9 § 4, eff. 4-1-45]

INTERSTATE CLAIMANTS

NAC 612.480 Definitions. (NRS 612.220, 612.295, 612.750) As used in NAC 612.480 to 612.580, inclusive, unless the context otherwise requires, the words and terms defined in NAC 612.490 to 612.540, inclusive, have the meanings ascribed to them in those sections.

(Supplied in codification)

NAC 612.490 “Agent state” defined. (NRS 612.220, 612.295, 612.750) “Agent state” means any state in which a person files a claim for benefits from another state.

[Employm’t Security Dep’t, No. 25 § 2 subsec. d, eff. 9-26-65]

NAC 612.500 “Benefits” defined. (NRS 612.220, 612.295, 612.750) “Benefits” means the compensation payable to a person with respect to his or her unemployment, under the law concerning unemployment benefits of any state.

[Employm’t Security Dep’t, No. 25 § 2 subsec. f, eff. 9-26-65]

NAC 612.510 “Interstate Benefit Payment Plan” defined. (NRS 612.220, 612.295, 612.750) “Interstate Benefit Payment Plan” means the Plan approved by the National Association of State Workforce Agencies under which benefits are payable to unemployed persons absent from the state in which benefit credits have been accumulated.

[Employm’t Security Dep’t, No. 25 § 2 subsec. a, eff. 9-26-65]—(NAC A by Employm’t Security Div. by R199-05, 2-23-2006)

NAC 612.520 “Interstate claimant” defined. (NRS 612.220, 612.295, 612.750) “Interstate claimant” means a person who claims benefits under the law of one or more liable states through the facilities of an agent state. The term does not include any person who customarily commutes from a residence in an agent state to work in a liable state unless the Division finds that this exclusion would create undue hardship on claimants in specified areas.

[Employm’t Security Dep’t, No. 25 § 2 subsec. b, eff. 9-26-65]

NAC 612.530 “Liable state” defined. (NRS 612.220, 612.295, 612.750) “Liable state” means any state against which a person files, through another state, a claim for benefits.

[Employm’t Security Dep’t, No. 25 § 2 subsec. e, eff. 9-26-65]

NAC 612.540 “Week of unemployment” defined. (NRS 612.220, 612.295, 612.750) “Week of unemployment” includes any week of unemployment as defined in the law of the liable state from which benefits with respect to the week are claimed.

[Employm’t Security Dep’t, No. 25 § 2 subsec. g, eff. 9-26-65]

NAC 612.550 Scope. (NRS 612.220, 612.295, 612.750) The provisions of NAC 612.480 to 612.580, inclusive:

1. Govern the Division in its administrative cooperation with other states adopting similar regulations for the payment of benefits to interstate claimants.

2. Apply to claims taken in and for Canada.

[Employm’t Security Dep’t, No. 25 §§ 1 & 9, eff. 9-2-65]

NAC 612.560 Registration for work; benefit rights. (NRS 612.220, 612.295, 612.455, 612.750)

1. Each interstate claimant must be registered for work, through any public employment office in the agent state, when and as required by the law, regulations and procedures of the agent state. The registration must be accepted as meeting the requirements of the liable state. Each agent state must report, to the liable state in question, whether each interstate claimant meets the requirements for registration of the agent state.

2. If a claimant files a claim against any state, and it is determined by that state that the claimant has available benefit credits in the state, then claims must be filed only against that state as long as benefit credits are available in that state. Thereafter, the claimant may file claims against any other state in which there are available benefit credits.

3. For the purposes of this section, benefit credits are unavailable whenever benefits have been exhausted, terminated or postponed for an indefinite period, or for the entire period in which benefits would otherwise be payable, or whenever benefits are affected by the application of a seasonal restriction.

[Employm’t Security Dep’t, No. 25 §§ 3 & 4, eff. 9-2-65]

NAC 612.570 Filing of claims for benefits. (NRS 612.220, 612.295, 612.455, 612.750) An interstate claimant must file:

1. A claim for benefits in accordance with procedures developed pursuant to the Interstate Benefit Payment Plan; and

2. An initial claim in accordance with the regulations of the agent state for intrastate claims.

[Employm’t Security Dep’t, No. 25 § 5, eff. 9-2-65]—(NAC A 6-3-85; A by Employm’t Security Div. by R094-00, 10-18-2000)

NAC 612.580 Determination of claims; appeals. (NRS 612.220, 612.295, 612.750)

1. An agent state must, in connection with each claim filed by an interstate claimant, ascertain and report to the liable state in question all relevant facts relating to the claimant’s availability for work and eligibility for benefits as are readily determinable in and by the agent state.

2. The agent state’s responsibility and authority in connection with the determination of interstate claims is limited to the investigation and reporting of all relevant facts. The agent state may not refuse to take an interstate claim.

3. The agent state must afford all reasonable cooperation in the taking of evidence and the holding of hearings in connection with appealed interstate benefit claims when requested by the liable state. With respect to the time limits imposed by the law of a liable state upon the filing of an appeal in connection with a disputed benefit claim, an appeal made by an interstate claimant is made and communicated to the liable state on the date when it is received by any qualified officer of the agent state.

4. As used in this section, “all relevant facts” includes, without limitation, dates of employment, type of work performed, specific reason given for separation from employment, the final incident to cause the separation from employment and prior disciplinary warnings of a similar nature given, if any.

[Employm’t Security Dep’t, No. 25 §§ 6 & 7, eff. 9-2-65]—(NAC A 6-3-85; A by Employm’t Security Div. by R201-05, 2-23-2006)

UNEMPLOYMENT COMPENSATION BOND FUND

NAC 612.590 Definitions. (NRS 612.220, 612.6132) As used in NAC 612.590 to 612.625, inclusive, unless the context otherwise requires, the words and terms defined in NAC 612.593 to 612.605, inclusive, have the meanings ascribed to them in those sections.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.593 “Baseline bond interest and expenses contribution rate” defined. (NRS 612.220, 612.6132) “Baseline bond interest and expenses contribution rate” means the rate established pursuant to NAC 612.615.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.595 “Baseline bond principal contribution rate” defined. (NRS 612.220, 612.6132) “Baseline bond principal contribution rate” means the rate established pursuant to NAC 612.613.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.597 “Interest coverage ratio” defined. (NRS 612.220, 612.6132) “Interest coverage ratio” means the rate of excess collection of money specified by the State in the trust indenture or other instrument or agreement in connection with the bonds to provide for the security of the payment of the bond interest and other bond obligations other than the bond principal secured by the principal coverage ratio.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.600 “Principal coverage ratio” defined. (NRS 612.220, 612.6132) “Principal coverage ratio” means the rate of excess collection of money specified by the State in the trust indenture or other instrument or agreement in connection with the bonds to provide for the security of the payment of the bond principal.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.603 “Reserve ratio” defined. (NRS 612.220, 612.6132) “Reserve ratio” has the meaning ascribed to it in NRS 612.550.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.605 “Taxable wages” defined. (NRS 612.220, 612.6132) “Taxable wages” means wages as determined pursuant to NRS 612.545 which are paid by employers who are required to pay special bond contributions pursuant to subsection 1 of NRS 612.6132.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.607 Issuance of bonds by State Board of Finance: Notice to Administrator by State Treasurer; calculation of rates for special bond contributions. (NRS 612.220, 612.6128, 612.6132)

1. If the State Board of Finance issues bonds pursuant to NRS 612.6122, for each calendar year in which bond obligations and bond administrative expenses will be due, the State Treasurer must, on or before August 1 of the immediately preceding year, or as soon as practicable thereafter, notify the Administrator of the amount of bond obligations, the estimated amount of bond administrative expenses and the other amounts described in subsection 2 of NRS 612.613 to permit the Administrator to determine the amount of special bond contributions required for the applicable calendar year. If no such bond obligations exist for a calendar year, the Administrator will not impose any special bond contributions.

2. After receiving the information described in subsection 1, the Administrator will calculate the rates for the special bond contributions pursuant to NAC 612.613 to 612.623, inclusive. The Administrator will complete the calculations not later than September 15 of the year in which the information is due from the State Treasurer or 45 days after receiving the information from the State Treasurer, whichever is later.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.610 Payment of special bond contributions; application of money received. (NRS 612.220, 612.6132)

1. An employer who is required to pay special bond contributions pursuant to subsection 1 of NRS 612.6132 shall pay special bond contributions based upon the rates established pursuant to NAC 612.613 to 612.623, inclusive, and, if applicable, the rate established pursuant to NAC 612.625.

2. If such an employer pays less than the total amount due pursuant to chapter 612 of NRS and any regulations adopted pursuant thereto, including, without limitation, NAC 612.590 to 612.625, inclusive, the Administrator will apply the money received from that employer first to any special bond contributions for the bond interest and other bond obligations as defined in NAC 612.615, then to any special bond contributions for the bond principal, and then to any other amounts owed pursuant to chapter 612 of NRS and any regulations adopted pursuant thereto, as determined by the Administrator. As used in this subsection, “total amount due” includes, without limitation, the amount due from the employer for contributions for unemployment compensation, principal payments for special bond contributions and interest payments for special bond contributions.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.613 Determination of baseline bond principal contribution rate. (NRS 612.220, 612.6132) To determine the baseline bond principal contribution rate, the Administrator will:

1. Multiply the amount of the bond principal that will be due during the 12-month period beginning on May 1 of the immediately succeeding calendar year and ending on April 30 of the following calendar year by the principal coverage ratio;

2. Subtract from the result reached pursuant to subsection 1 the greater of:

(a) Zero; or

(b) The remainder obtained by subtracting the amount of bond principal that is required to be paid between the date of calculation and April 30 of the immediately succeeding calendar year from the amount of money available to pay that bond principal, including money then held by the State which is available to pay that bond principal and including the Administrator’s estimate of contributions available to pay that bond principal which are expected to be received between the date of calculation and April 30 of the immediately succeeding calendar year to the extent such an estimate is permitted to be taken into account by the trust indenture or other instrument or agreement executed by the State in connection with the bonds, but excluding money in the State’s account in the Unemployment Trust Fund of the United States Treasury; and

3. Divide the result reached pursuant to subsection 2 by 95 percent of the total estimated taxable wages for the immediately succeeding calendar year.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.615 Determination of baseline bond interest and expenses contribution rate. (NRS 612.220, 612.6132)

1. To determine the baseline bond interest and expenses contribution rate, the Administrator will:

(a) Multiply the amount of the bond interest and other bond obligations that will be due during the 12-month period beginning on May 1 of the immediately succeeding calendar year and ending on April 30 of the following calendar year by the interest coverage ratio;

(b) Subtract from the result reached pursuant to paragraph (a) the greater of:

(1) Zero; or

(2) The remainder obtained by subtracting the amount of bond interest and other bond obligations that are required to be paid between the date of calculation and April 30 of the immediately succeeding calendar year from the amount of money then held by the State which is available to pay that bond interest and those other bond obligations; and

(c) Divide the result reached pursuant to paragraph (b) by 95 percent of the total estimated taxable wages for the immediately succeeding calendar year.

2. As used in this section, “bond interest and other bond obligations” means the premium and interest payable on a bond, together with any amount owed under a related credit agreement or under any instrument or agreement in connection with the bonds, and bond administrative expenses. The term does not include the bond principal.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.617 Assignment of employer to one of four tiers. (NRS 612.220, 612.6132)

1. For the purposes of determining the special bond contributions due from each employer who is required to pay special bond contributions pursuant to subsection 1 of NRS 612.6132, the Administrator will assign each such employer to one of four tiers.

2. Tier 1 consists of such employers who do not qualify for a contribution rate based on experience pursuant to NRS 612.550.

3. Tier 2 consists of such employers who:

(a) Qualify for a contribution rate based on experience pursuant to NRS 612.550; and

(b) Have a reserve ratio of less than zero.

4. Tier 3 consists of such employers who:

(a) Qualify for a contribution rate based on experience pursuant to NRS 612.550;

(b) Have a reserve ratio of equal to or greater than zero; and

5. Tier 4 consists of such employers who:

(a) Qualify for a contribution rate based on experience pursuant to NRS 612.550;

(b) Have a reserve ratio of equal to or greater than zero; and

6. The threshold reserve ratio for Tier 4 is the lowest possible reserve ratio, rounded to the nearest tenth of a percent, which, using the most recent 12 months of data available, results in the qualification for Tier 4 of the employers who pay not more than 10 percent of all taxable wages from employers with a reserve ratio greater than or equal to zero.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.620 Determination of bond principal contribution rate for employers assigned to Tiers 1, 2, 3 and 4. (NRS 612.220, 612.6132)

1. To determine the bond principal contribution rate for employers assigned to Tier 1, the Administrator will multiply the baseline bond principal contribution rate by a factor of 0.45, then round the result up to the nearest one-hundredth of a percent.

2. To determine the bond principal contribution rate for employers assigned to Tier 2, the Administrator will multiply the baseline bond principal contribution rate by a factor of 1.40, then round the result up to the nearest one-hundredth of a percent.

3. To determine the bond principal contribution rate for employers assigned to Tier 4, the Administrator will multiply the baseline bond principal contribution rate by a factor of 0.25, then round the result up to the nearest one-hundredth of a percent.

4. To determine the bond principal contribution rate for employers assigned to Tier 3, the Administrator will:

(a) Determine the fraction of total taxable wages from employers who are not eligible for experience rating by dividing the taxable wages from such employers by the total taxable wages from all employers who are required to pay special bond contributions;

(b) Determine the fraction of total taxable wages from employers who are eligible for experience rating and who have a reserve ratio of less than zero by dividing the taxable wages from such employers by the total taxable wages from all employers who are required to pay special bond contributions;

(c) Determine the fraction of total taxable wages from employers who are eligible for experience rating and who have a reserve ratio that is equal to or greater than the threshold reserve ratio determined pursuant to subsection 6 of NAC 612.617 by dividing the taxable wages from such employers by the total taxable wages from all employers who are required to pay special bond contributions;

(d) Determine the fraction of total taxable wages from employers who are eligible for experience rating, who have a reserve ratio of equal to or greater than zero and who have a reserve ratio that is less than the threshold reserve ratio determined pursuant to subsection 6 of NAC 612.617 by subtracting the fractions calculated pursuant to paragraphs (a), (b) and (c) from 1;

(e) Multiply the bond principal contribution rate determined pursuant to subsection 1 by the fraction determined pursuant to paragraph (a);

(f) Multiply the bond principal contribution rate determined pursuant to subsection 2 by the fraction determined pursuant to paragraph (b);

(g) Multiply the bond principal contribution rate determined pursuant to subsection 3 by the fraction determined pursuant to paragraph (c);

(h) Subtract the results reached pursuant to paragraphs (e), (f) and (g) from the baseline bond principal contribution rate; and

(i) Divide the result reached pursuant to paragraph (h) by the fraction determined pursuant to paragraph (d), then round up to the next one-hundredth of a percent.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.623 Determination of bond interest and expenses contribution rate for employers assigned to Tiers 1, 2, 3 and 4. (NRS 612.220, 612.6132)

1. To determine the bond interest and expenses contribution rate for employers assigned to Tier 1, the Administrator will multiply the baseline bond interest and expenses contribution rate by a factor of 0.45, then round the result up to the nearest one-hundredth of a percent.

2. To determine the bond interest and expenses contribution rate for employers assigned to Tier 2, the Administrator will multiply the baseline bond interest and expenses contribution rate by a factor of 1.40, then round the result up to the nearest one-hundredth of a percent.

3. To determine the bond interest and expenses contribution rate for employers assigned to Tier 4, the Administrator will multiply the baseline bond interest and expenses contribution rate by a factor of 0.25, then round the result up to the nearest one-hundredth of a percent.

4. To determine the bond interest and expenses contribution rate for employers assigned to Tier 3, the Administrator will:

(e) Multiply the bond interest and expenses contribution rate determined pursuant to subsection 1 by the fraction determined pursuant to paragraph (a);

(f) Multiply the bond interest and expenses contribution rate determined pursuant to subsection 2 by the fraction determined pursuant to paragraph (b);

(g) Multiply the bond interest and expenses contribution rate determined pursuant to subsection 3 by the fraction determined pursuant to paragraph (c);

(h) Subtract the results reached pursuant to paragraphs (e), (f) and (g) from the baseline bond interest and expenses contribution rate; and

(i) Divide the result reached pursuant to paragraph (h) by the fraction determined pursuant to paragraph (d), then round up to the next one-hundredth of a percent.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

NAC 612.625 Assessment and determination by Administrator of supplemental special bond contributions; notice to employers; due date. (NRS 612.220, 612.6132)

1. If the State Board of Finance issues bonds pursuant to NRS 612.6122, at least 75 days before each payment for bond principal or interest is due, the Administrator will make the determination required by subsection 4 of NRS 612.6132 and, if necessary, assess supplemental special bond contributions sufficient to pay all applicable obligations through April 30 of the immediately succeeding calendar year.

2. Employers will not receive experience credit for the supplemental special bond contributions.

3. To determine the supplemental special bond contribution rate, the Administrator will divide the amount needed to meet the obligations described in subsection 1 by 95 percent of the total taxable wages for the most recent 12 months for which data are available.

4. To determine the supplemental special bond contribution charged to each employer who is required to pay special bond contributions pursuant to subsection 1 of NRS 612.6132, the Administrator will multiply the supplemental special bond contribution rate described in subsection 3 by the 12-month total taxable wages for the employer for the most recent 12 months for which data are available.

5. At least 30 days before the Administrator mails a bill to an employer for a supplemental special bond contribution, the Administrator will provide notice to the employer concerning the details of the supplemental special bond contribution.

6. The bill for a supplemental special bond contribution must include, without limitation, the date on which payment is due. The Administrator will provide a due date that is not less than 31 days after the date on which the bill is mailed and not more than 75 days after the date on which the bill is mailed.

(Added to NAC by Employm’t Security Div. by R039-13, eff. 10-4-2013)

COLLECTION OF CONTRIBUTIONS

NAC 612.650 Petition for modification of assessment: Security; hearing request. (NRS 612.220, 612.670)

1. At the time of filing a petition for the readjustment of an assessment, the employer filing the petition shall furnish the Division with a security or bond in an amount equal to the amount of assessed contributions, plus forfeit and accrued interest, if any. The security or bonds must be payable to the State of Nevada for the use of the Fund, and state that the employer will pay to the Fund such sums for contributions, forfeit or interest as may be determined by the Administrator to be due to the Fund from the employer.

2. Security or bonds furnished in accordance with subsection 1 may be furnished by a surety company qualified to execute bonds and undertakings within Carson City, Nevada, or by two or more sureties. Sureties must accompany the obligation with an affidavit that they are each worth the sums specified over and above all their debts and liabilities exclusive of property exempt from execution. The deposit of an equivalent amount of money will be accepted by the Administrator in lieu of written bonds or obligations.

3. If security or bonds filed or deposited in accordance with subsection 2 are insufficient or if the sureties are not qualified, new security or bonds may be filed or deposited within a time to be fixed by the Administrator in each case. Failure to file sufficient security when ordered in accordance with this subsection is cause for denial of the right to a hearing on the petition.

4. If, by verified petition, the employer requests a hearing, the hearing will be held at a time to be arranged between the Administrator and the petitioner, but in any event not later than 30 days after the date of filing the petition.

5. The employer may appear at any hearing and may be represented by any attorney admitted to practice before the Supreme Court of the State of Nevada. The Division may be represented by legal counsel. The Division will present its proof in chief, following which the petitioner may present his or her proof. The Division has the right to present further proof by way of rebuttal.

6. If an employer files a petition for the modification of an assessment which does not request a hearing, the Administrator will proceed to render a decision upon any information furnished to him or her. The Administrator may consider the notice of levy of assessment and any other supporting documents which may be offered by the Division, the verified petition filed by the employer and any supporting documents which the employer may file at that time.

[Employm’t Security Dep’t, No. 8 §§ I, II & IV, eff. 3-29-55]

NAC 612.660 Petition for modification of assessment: Procedure for hearings. (NRS 612.220, 612.670)

1. An employer who petitions for the modification of an assessment may present any proof, either oral or documentary, which he or she desires if the proof is pertinent to the issues. The Division may offer its notice of levy of assessment which is prima facie proof of the mailing of a notice, the amount of wages paid by the employer, default in payment, the amount of contribution payable and all forfeit and interest which may have accrued for the period covered by the assessment, and may offer any other proof pertinent to the issues.

2. Technical rules of evidence do not apply to any hearing or petition for the modification of an assessment. The Division has the right to cross-examine witnesses called by the petitioner. The petitioner has the right to cross-examine witnesses called by the Division.

3. The Division, at the conclusion of the evidence, may present argument in support of the claim, and the petitioner may thereafter present argument in support of the petition. The Division has the right to argue in rebuttal. No further argument is allowed.

4. The Division will supply, upon application, to any employer requesting a hearing, subpoenas under seal of the Division requiring the attendance of witnesses. Written stipulations as to the facts, signed by the employer or his or her representative and the representative of the Division, may be accepted and considered conclusive as to those facts by the Administrator. Fees and mileage for witnesses must be paid solely at the expense of the party calling the witness. If the employer so requests, the hearing must be reported and the cost of reporting borne by the employer.

5. When a hearing is requested, the matter must be heard and determined at the central office of the Division at Carson City, Nevada, unless, for the convenience of witnesses and others involved, the Administrator directs that the hearing be held at some other place.

6. The Administrator will render a decision in writing within 30 days after the conclusion of a hearing or within 30 days after the submission of the matter to him or her if a hearing is not requested. Notice of the decision and a copy of the decision must be mailed to the employer at his or her last known address and to the sureties or bondsmen.

7. The amount determined to be due in accordance with the decision is payable to the Division within 20 days after the mailing of the notice of the decision.

[Employm’t Security Dep’t, No. 8 §§ III & VVII, eff. 3-29-55]—(NAC A 6-3-85)—(Substituted in revision for NAC 612.210)

START-UP BUSINESSES FOR VETERANS AND SENIOR CITIZENS

General Provisions

NAC 612.665 Definitions. (NRS 612.607) As used in NAC 612.665 to 612.685, inclusive, unless the context otherwise requires, the words and terms defined in NAC 612.667, 612.669 and 612.671 have the meanings ascribed to them in those sections.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

NAC 612.667 “Program” defined. (NRS 612.607) “Program” means the program established pursuant to NAC 612.673.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

NAC 612.669 “Start-up business” defined. (NRS 612.607) “Start-up business” means a small business that has been in operation for 6 months or less.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

NAC 612.671 “Veteran” defined. (NRS 612.607) “Veteran” has the meaning ascribed to it in 38 U.S.C. § 101(2).

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

Program to Disburse Grants to Nonprofit Private Entities

NAC 612.673 Establishment of program; disbursement of grant of money by financial institution. (NRS 612.607)

1. The Administrator shall establish a program to disburse grants of money to nonprofit private entities organized under the provisions of chapter 81 or 82 of NRS to be used exclusively to assist start-up businesses which are at least majority owned and controlled by one or more veterans or one or more senior citizens.

2. Any financial institution that enters into a contract to disburse a grant of money to a nonprofit private entity through the program shall disburse the grant to the nonprofit private entity not later than 15 months after the date on which the application for the grant submitted by the nonprofit private entity pursuant to NAC 612.677 is approved by the Administrator.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010; A by R109-19, 6-8-2020)

NAC 612.675 Qualifications required to receive grants. (NRS 612.607) The Administrator shall ensure that all loans made under the program are disbursed by qualified nonprofit private entities. Qualifications must be identified using information submitted by the nonprofit private entity pursuant to NAC 612.677. In determining whether a nonprofit private entity is qualified to receive a grant under the program, the Administrator may consider, without limitation:

1. The experience and past performance of the nonprofit private entity in delivering training and counseling in the areas of financial services;

2. The experience and past performance of the nonprofit private entity in the management of public funds or loans;

3. The ability of the nonprofit private entity to provide services on a statewide or regional basis;

4. Evidence of an established lending process, including, without limitation, underwriting guidelines and collection policies and procedures for delinquent accounts;

5. The length of time the nonprofit private entity has been providing financial services to the public or private sector; and

6. The aging of the current loan portfolio of the nonprofit private entity.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

NAC 612.677 Application for grants; compliance with terms of grant. (NRS 612.607)

1. A nonprofit private entity that applies for a grant pursuant to the program must do so in the manner prescribed by the Administrator. The Administrator:

(a) Shall, at a minimum, require the submission of the financial statements of the nonprofit private entity for the 3 years immediately preceding the date of the application; and

(b) May require the nonprofit private entity to demonstrate, to the satisfaction of the Administrator, fiduciary responsibility, principles of accounting practices and fiscal mechanisms consistent with safeguarding public funds and the public interest.

2. Any grant which is awarded to a nonprofit private entity is subject to audit and review by the Division.

3. The Administrator may require a nonprofit private entity to repay any grant money that has not been expended in compliance with the terms under which the grant was awarded.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010; A by R084-14, 10-24-2014)

NAC 612.679 Conditions for approval of loans. (NRS 612.607)

1. A nonprofit private entity which administers the disbursement of money received as a grant pursuant to the program may approve an individual loan of up to $15,000 to a start-up business without the approval of the Administrator. The Administrator may waive the loan limit prescribed in this subsection for a loan not exceeding $20,000.

2. A loan may not be made to:

(a) An applicant for a loan by the person responsible for approving the loan on behalf of the nonprofit private entity if the person approving the loan has a dating relationship with the applicant or:

(1) Is the spouse or domestic partner of the applicant;

(2) Is a member of the household of the applicant;

(3) Is related to the applicant, or to the spouse or domestic partner of the applicant, by blood, adoption, marriage or domestic partnership within the third degree of consanguinity or affinity;

(4) Employs the applicant, the spouse or domestic partner of the applicant or a member of the household of the applicant;

(5) Has a substantial and continuing business relationship with the applicant; or

(6) Has any other commitment, interest or relationship with the applicant that is substantially similar to a commitment, interest or relationship described in subparagraphs (1) to (5), inclusive; or

(b) A start-up business which has not complied with the provisions of chapter 76 of NRS or which fails to demonstrate compliance with applicable requirements governing contributions or industrial insurance pursuant to the provisions of chapter 612 or 616C of NRS.

3. An applicant for a loan pursuant to this section must submit to the nonprofit private entity a business plan which clearly identifies and explains the intended use of the loan in the manner prescribed by the nonprofit private entity.

4. An applicant for a loan may not have more than one loan which is obtained pursuant to this section and which is in repayment, except that a borrower who has repaid such a loan pursuant to NAC 612.683 may apply for another loan for the purposes of expanding the business if the business still qualifies as a start-up business.

5. Any legally organized business entity which receives a loan from a nonprofit private entity pursuant to this section:

(a) May use the money for business-related costs, including, without limitation, costs associated with the start-up of the business and licensing and permitting; and

(b) May not, in any manner, use any portion of the money for expenses commonly considered personal in nature.

6. As used in this section:

(a) “Dating relationship” has the meaning ascribed to it in NAC 284.0533.

(b) “Domestic partner” has the meaning ascribed to it in NRS 281A.085.

(d) “Household” has the meaning ascribed to it in NRS 281A.100.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010; A by R084-14, 10-24-2014)

NAC 612.681 Appeal for denial of application for loan. (NRS 612.607)

1. A nonprofit private entity which administers a loan shall establish a process by which an applicant may appeal the denial of an application for a loan under the program. The appeal process must provide for the creation of a panel or committee that is responsible for holding regular meetings in a manner sufficient to ensure the timely resolution of any appeal filed with the nonprofit private entity.

2. Any records relating to an appeal described in subsection 1 must be made available to the Division for inspection.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010)

NAC 612.683 Repayment of loan; use of interest to issue additional loans under certain circumstances; forgiveness of outstanding balance under certain circumstances. (NRS 612.607)

1. Except as otherwise provided in subsection 4, both principal and interest on a loan made under the program must be repaid to the nonprofit private entity not later than 4 years after the date on which the loan is made. The nonprofit private entity administering the loan must establish a payment schedule and agreement with the borrower. The schedule and agreement must provide that:

(a) The first year of repayment of a loan is free from interest.

(b) From the beginning of the second year of repayment of a loan, a loan which is not repaid in full by the end of the first year is subject to a maximum rate of interest not higher than the maximum rate of interest set forth in this paragraph on the outstanding balance of the loan until the loan is paid in full. For the purposes of this paragraph, the maximum rate of interest is a rate of interest equal to the prime rate at the largest bank in Nevada, as ascertained by the Commissioner of Financial Institutions, on January 1 or July 1, as the case may be, immediately preceding the date of the beginning of the second year of repayment of the loan, plus 2.25 percent simple interest per annum, with the amount of this maximum rate of interest adjusted accordingly on each January 1 and July 1 thereafter until the loan is paid in full.

(c) The failure of the borrower to repay the principal and interest on the loan may result in collection proceedings to the extent allowable under the applicable laws and regulations of this State.

2. Except as otherwise provided in subsection 3, any interest earned by the nonprofit private entity pursuant to subsection 1:

(a) Must be deposited in a separate account established and maintained by the nonprofit private entity for the purpose of administering loans; and

(b) Must not be commingled with any other money.

3. If the Administrator determines that a nonprofit private entity has earned and collected interest in excess of the amount of money which is necessary for the purpose of administering loans, the Administrator may require that the amount of the excess be used to issue additional loans.

4. The Administrator may forgive the outstanding balance of a loan if:

(a) The Administrator determines that the loan was not secured either in whole or in part by fraud or misrepresentation of the borrower;

(b) The borrower demonstrates an inability to repay the loan; and

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010; A by R084-14, 10-24-2014)

NAC 612.685 Reimbursement of administrative costs. (NRS 612.607)

1. If the amount of interest collected by a nonprofit private entity is insufficient for the purpose of administering loans pursuant to subsection 2 of NAC 612.683, the nonprofit private entity may be entitled to reimbursement for administrative costs incurred as a result of administering a loan under the program, but any such reimbursement must not exceed 20 percent of the total amount of all grants awarded to the nonprofit private entity for the purposes of making loans under the program.

2. A claim for reimbursement pursuant to subsection 1 must be made:

(a) In accordance with generally accepted accounting principles; and

(b) On a form prescribed by the Administrator.

(Added to NAC by Employm’t Security Div. by R128-09, eff. 4-20-2010; A by R084-14, 10-24-2014; R039-19, 6-8-2020)

MISCELLANEOUS PROCEDURES

NAC 612.700 Advisory opinion: Request; action by Administrator; limitations. (NRS 612.220)

1. Except as otherwise provided in subsection 3, a person may request that the Administrator issue an advisory opinion concerning the applicability of a statute, regulation or decision of the Administrator.

2. A request for an advisory opinion must be in writing and set forth:

(a) The name and address of the person requesting the advisory opinion;

(b) A clear and concise statement of the specific question for which the advisory opinion is being sought; and

3. A person may not request an advisory opinion concerning a question or matter that is an issue in a pending administrative, civil or criminal proceeding in which the person is a party.

4. The Administrator will review a request for an advisory opinion and issue a response within 30 days after receiving the request.

5. An advisory opinion issued by the Administrator will be limited to the facts and circumstances set forth in the request.

6. An advisory opinion issued by the Administrator is not binding:

(a) Upon the Division;

(b) Upon an appeal tribunal for the purposes of a review of a determination made by the Division;

(d) For the purposes of judicial review.

(Added to NAC by Employm’t Security Div. by R199-05, eff. 2-23-2006)

NAC 612.710 Advisory opinion: Oral response. (NRS 612.220) The Administrator will not render an oral advisory opinion to a request for an advisory opinion. An oral response, including, without limitation, a response given over the telephone, by a member of the staff of the Division is not a decision or an official advisory opinion of the Administrator.

(Added to NAC by Employm’t Security Div. by R199-05, eff. 2-23-2006)

NAC 612.720 Petition for declaratory order: Filing; contents; action by Administrator. (NRS 612.220)

1. Except as otherwise provided in subsection 3, a person may file a petition with the Administrator requesting that he or she issue a declaratory order concerning the applicability of a statute, regulation or decision of the Administrator.

2. A petition for a declaratory order must include:

(a) The name and address of the petitioner;

(b) The reason for requesting the declaratory order;

(d) A clear and concise statement of the question or matter to be decided by the Administrator.

3. A person may not file a petition for a declaratory order concerning:

(a) A question or matter that is an issue in a pending administrative, civil or criminal proceeding in which the person is a party; or

(b) The benefit rights of a claimant, an employer’s liability with respect to contributions, or a determination of substantially common ownership, management or control between two or more business entities.

4. The Administrator may refuse to review a petition that requests the issuance of a declaratory order if:

(a) The original petition is not accompanied by two copies of the petition; or

(b) The petition does not contain the information required by subsection 2.

5. The Administrator may:

(a) Conduct a hearing to determine issues of fact or to hear arguments relating to a petition for a declaratory order and may enter reasonable orders that govern the conduct of the hearing.

(b) Request that the petitioner provide additional information or arguments relating to the petition.

(d) Consider relevant decisions that have been issued by the Administrator or any other entity which apply or interpret the statute, regulation or decision in question.

(e) Consider any other information he or she determines is relevant to the question or matter to be decided by the Administrator.

(f) Enter any reasonable order to assist his or her review of the petition.

6. The Administrator will maintain a record of the declaratory order that is indexed by subject matter and will mail a copy of the declaratory order to the petitioner within 60 days after:

(a) The petition is filed;

(b) A hearing is conducted concerning the petition; or

Ê whichever occurs later.

(Added to NAC by Employm’t Security Div. by R199-05, eff. 2-23-2006)

NAC 612.730 Petition for adoption, amendment or repeal of regulation: Filing; contents; action by Administrator. (NRS 612.220)

1. Any person who wishes to petition for the adoption, filing, amendment or repeal of a regulation of the Administrator must file with the Administrator the original and two copies of the petition.

2. A petition for the adoption, filing, amendment or repeal of a regulation must include:

(a) The name and address of the petitioner;

(b) A clear and concise statement, including, if applicable, the proposed language, of the regulation to be adopted, filed, amended or repealed;

(d) The statutory authority for the adoption, filing, amendment or repeal of the regulation.

3. The Administrator may refuse to act upon a petition for the adoption, filing, amendment or repeal of a regulation if:

(a) The original petition is not accompanied by two copies of the petition; or

(b) The petition does not contain the information required by subsection 2.

4. The Administrator will notify the petitioner in writing of a decision with regard to the petition within 30 days after the petition is filed.

(Added to NAC by Employm’t Security Div. by R199-05, eff. 2-23-2006)