NV-S-0199
Employment
BUSINESS / PROVIDER ASSESSMENT
Nevada unemployment insurance tax // 0.25%–5.40% experienced; 2.95% typical new employer
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Nevada unemployment insurance tax (
NV-S-0199) is cataloged in the Employment extraction domain, administered by Nevada Employment Security Division under NRS Chapter 612.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0199 - Exact Statutory Label: Nevada unemployment insurance tax
- Category: Employment
- Quantified Amount: 0.25%–5.40% experienced; 2.95% typical new employer
- Amount Type:
rate_schedule - Assessment Unit / Periodicity: of first $43,700 per employee 2026
- NRS Citation: NRS Chapter 612
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: 2026 rate schedule and wage base verified from Nevada DETR; varies with employer experience.
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Qualifying employer
- Collecting Agency: Nevada Employment Security Division
- Collector Level:
state_or_state_board - Revenue Flow Tag:
business_paid_to_state— State tax, regulatory assessment, or provider fee paid by utilities, hospitals, nursing facilities, ambulances, insurers, fuel importers, or employers (NRS 704.033 / 422.3794 / 680B.027 / 612) - Bill Surface: business payroll and pricing
- Pass-Through Status: employer obligation; allocation to prices not verifiable from invoices
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Included as an independent state charge/receipt authority
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: NRS or official state agency source
- Law Verification Status:
current_2026_rate_agency_verified - Rate Effective Period: CY2026
- Live Agency Schedule Check:
verify_2026_effective_schedule_except_if_fixed_by_statute - Rate Verification Note: 2026 rate schedule and wage base verified from Nevada DETR; varies with employer experience.
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://detr.nv.gov/Page/UI_Information_for_Employers