19 July 2018 Nevada 2019 SUI wage base to increase; electronic filing required second quarter 2018 According to a Nevada Department of Employment, Training and Rehabilitation, Employment Security Division representative, all Nevada employers are now required to file quarterly contribution and wage reports electronically over the Department's Employer Self Service (ESS) online reporting system. The final regulation is effective July 1, 2018, and is applicable to the filing of the second quarter 2018 return, due July 31, 2018. The Department also announced that the state unemployment insurance (SUI) taxable wage base for calendar year 2019 will increase to $31,200, up from $30,500 for 2018. The taxable wage base is calculated each year at 66 2/3% of the average annual wage paid to Nevada workers. As we reported previously, the Department has been holding a series of workshops and informational meetings regarding the requirement to file electronically. According to the Department, small employers are the most affected by the change. Approximately 67% of Nevada employers are already filing their quarterly reports electronically. Approximately 84% of the paper reports received are from employers with less than 10 employees. According to the Department representative, employers failing to file electronically for the second quarter 2018, and instead filing a paper return, will not be penalized, but will instead receive a letter from the Department advising them of the new requirement. Employers that are unable to comply due to a lack of automation or a severe economic hardship may request a one-year waiver from the electronic filing requirements. Employers that are new to electronic filing must first create an online user account. See the Department's publication, Tips for Using the New System, for more information.? For more on SUI taxes in Nevada, go to the Department's website.
Document ID: 2018-1446 | |||||||||
