Nevada Administrative Code (Last Updated: January 6, 2015)

NAC612.256. Use of common paymaster prohibited.

Latest version.

1. An employing unit shall not engage in the use of a common paymaster. Each employing unit for which services are performed is considered a separate business entity and shall report and pay contributions on wages up to the taxable limit. Any employee who is concurrently employed by more than one employing unit must be reported by each separate employing unit.

2. As used in this section, “common paymaster” means a business entity that purports to be a single employer of employees who are concurrently employed by a group of related employing units.

(Added to NAC by Employm’t Security Div. by R200-05, eff. 2-23-2006)

                    
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