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% for 2009; 2.95% for new employers; rates are reduced for certain employers who are required to pay an assessment for the employment of claimants
Taxable Wage Limit: $26,600 for 2009 ($25,400 for 2008)
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