USA State Payroll Rates + Resources: State of Nevada: Unemployment Insurance Reporting & Payments
Purpose
The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting and Payments in the state of Nevada.
Unemployment Insurance Reporting & Payments
All employers in Nevada are required to file all quarterly wage and tax reports electronically at the Nevada Unemployment Insurance Employer Self Service (ESS) website.
If the employer did not pay wages during a calendar quarter, the employer will not owe any taxes. However, the employer is still required to submit a quarterly report.
Payments of quarterly contributions of $10,000 or more must be paid electronically by either ACH Credit or ACH Debit. That includes aggregate quarterly contributions that reach the $10,000 threshold, filed by persons reporting for one or more employers.
If the payment is less than $10,000, whether reporting online or submitting a paper quarterly report, the employer may send a check in the mail. Mail to Employment Security Division, Contributions Section, 500 E. Third Street, Carson City, Nevada 89713-0030.
Due dates:
Quarter | Months in Quarter | Due Date |
1st Quarter | January - March | April 30th |
2nd Quarter | April - June | July 31st |
3rd Quarter | July - September | October 31st |
4th Quarter | October - December | January 31st |
If the due date is a Saturday, Sunday, or legal holiday, then reports and taxes are due on the next day that is not a Saturday, Sunday, or legal holiday.
For more details, see the Nevada Unemployment Compensation Program Employer Handbook.