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

NAC612.258. Payrolling prohibited.

Latest version.

     1. An employing unit shall not engage in payrolling. Wages must be reported by the employing unit:

     (a) That has the right to hire and fire the employee;

     (b) That has the responsibility to control and direct the employee; and

     (c) For which the employee performs services.

     2. As used in this section, “payrolling” means the practice of designating one employing unit to report the wages of an employee who performs services for another employing unit.

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

                    
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