Virtually all employers are subject to unemployment insurance taxes under Nevada’s Unemployment Compensation Law (NV Rev. Stat. Sec. 612.010 et seq.). For example, coverage extends to:
• Anyone who pays wages of $225 or more during any quarter of the current or preceding calendar year;
• Any employer subject to the Federal Unemployment Tax Act (FUTA) that employs at least one person in Nevada;
• Any employer that acquires the trade or business of a covered employer;
• Any employer of agricultural labor that during the current or preceding year paid wages of $20,000 or more in any quarter or employed 10 or more in agricultural labor on some day in each of 20 different weeks;
• Any employer of a domestic worker that pays $1,000 or more in a quarter in either the current or the preceding calendar year;
• The state and its political subdivisions;
• An Indian tribe and its political subdivisions or a business wholly owned by one or more Indian tribes; and
• Employers that voluntarily elect coverage (Nev. Rev. Stat. Sec. 612.055).
The law excludes certain services from coverage, including, for example, services performed by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate salespersons;
• Newspaper distributors who are minors; and
• Lessees engaged in mining under lease agreements (Nev. Rev. Stat. Sec. 612.090 et seq.).