Nevada Unemployment Tax Rules

Coverage: Any business that has at least one employee during a calendar quarter and pays wages of at least $225 or that is subject to FUTA and has at least one employee in the state during the current or preceding calendar year.

Rates: 0.25% — 5.4%; 2.95% (2006 new employer plus 0.05% claimant employment tax for 2006)

Taxable Wage Limit: $24,000 for 2006; $24,600 for 2007

Employee Withholding: None

Administration:

Department of Employment, Training, & Rehabilitation
Employment Security Division
500 East Third Street
Carson City, Nevada 89713-0030
Telephone: 775-687-4545