NAC706.401941. Payroll and payroll costs.

     1. Salaries, wages and other compensation, including, without limitation, reasonable salaries paid to officers and proprietors and payroll costs applicable to such compensation, must be maintained based on functional division and charged as applicable to the payroll and payroll cost accounts set up under the functional divisions in the uniform system of accounts for limousine operations established pursuant to the uniform system of accounts for limousine operations.

     2. If an employee, including an officer or proprietor, who normally performs services in one functional division performs services during a working period in one or more other functional divisions, his or her compensation and payroll costs for that period must be allocated on a time basis and charged to the applicable and appropriate division accounts. The provisions of subsections 2, 3 and 4 of NAC 706.401984 describe the method applicable to payroll and payroll costs of shop and garage employees for maintenance and repairs only.

     3. Salaries, wages or other compensation, including reasonable salaries paid to officers and proprietors and payroll costs charged to operating revenue deductions, must be supported by a quarterly “Payroll and Payroll Cost Distribution Summary” detailing all particulars, including payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs for workers’ compensation insurance charged to each functional account.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)