Naswa Flashcards
UI
unemployment insurance
NASWA
National Association of State Workforce Agencies
ES
Employment Services
DETR
Department of Employment, Training & Rehabilitation
DETR’s Divisions
Employment Security Division Rehabilitation Division Nevada Equal Rights Commission Research and Analysis Bureau Information Development and Processing
GWIB
Governor’s Workforce Investment Board (GWIB)
Legal Authority of Sector Councils
NRS 232.935 requires the Governor’s Workforce Investment Board to establish industry sector councils to identify job training and educational programs that best meet regional economic development goals. It also requires the Board to identify and seek federal funding to provide grants to fund those job training and educational programs.
The Employment Security Division
The Employment Security Division (ESD) provides comprehensive employment and training services to Nevada businesses and workers. Employment Service programs offer job placement and training opportunities that assist businesses in meeting their employment needs and job seekers in returning to work through the state’s workforce investment system, Nevada JobConnect.
Available services for businesses include labor market information, recruitment assistance, foreign labor certification, tax credit certification, training incentives, and job fairs that help expand employer-recruiting efforts. Job seeker services include job referral, career guidance, and skill enhancement training.
Employer Services listed on website
Employer Services
Silver State Works Post Job Orders Unemployment Insurance Taxes Rapid Response: Business Closure Assistance Business Resource Directory Career Enhancement Program (CEP) Casual Labor Federal Bonding Program Forms for Employers Labor Market Information Nevada JobConnect Work Opportunity Tax Credit State Information Data Exchange System (SIDES) Providing Unemployment Separation Information
Career Enhancement Program (CEP)
CEP is an employer-funded training and re-employment program that provides job seekers with training designed to improve earning potential and increase job skills required in today’s workplace.
This program also works directly with Unemployment Insurance claimants to provide intensive re-employment assistance.
CEP may assist job seekers by paying for job related expenses such as certifications, work permits, uniforms, and small tools in order to facilitate entry or re-entry into the labor force.
CEP participants receive:
Individualized reemployment plans designed for optimal employment outcomes
Job search workshops and intensive job search coaching
Aptitude and skills proficiency testing to determine skills, abilities and interests
Vocational guidance and counseling
Basic education enhancement
Nevada’s Career Information System
Labor Market Information
Nevada’s Job Bank
Services for older workers
Services for workers with disabilities
Services for veterans
For more information about receiving CEP services, visit one of the Nevada JobConnect Locations.
Silver State Works
To ensure employers have the broadest range of choices, the selection of one of three options is available.
Employer-Based Training
This component allows laid-off workers who qualify for UI benefits to simultaneously receive on-site workplace training and regular UI benefits. This component is also available to other targeted populations. It provides a special training allowance of $200 every two weeks for a maximum of $600. Job seekers would be required to train 24 hours per week up to six weeks while continuing regular work search.
Business Services Representatives in the Nevada JobConnect offices will be responsible for developing training sites and completion of all the forms for the employer and the participant. There is no cost to the employer.
Employer Incentive Job Program
Under this component, employers enter into a contract that establishes the agreed upon wage, number of hours to master the tasks, and the maximum amount of reimbursement based on the wage paid. Employers will be reimbursed up to a maximum of 50 percent of the participant’s initial agreed upon gross wage for the contract period and a maximum of 40 hours per week. Contract length will be based on the time estimated to complete the needed training. Employers will submit a timesheet/invoice/progress report on a monthly basis to receive reimbursement.
Incentive-Based Employment
This component supports employers who hire and retain eligible individuals in full-time employment (30 hours or more per week) by providing a wage and training subsidy based on the total amount of time the qualified individual remains actively employed. Upon completion and satisfaction of certain requirements, the employer may receive a wage retention supplement – on average up to $2,000 – payable in four equal increments of $500 after each 30 days of successful employment, up to 120 days. The Employer Agreement outlines the role and responsibility of the employer to the employee and is signed by both the employer and the agency representative.
Taxable Wage Base for 2015
Effective January 1, 2015, the taxable wage base for calendar year 2015 is $27,800. (The taxable wage base for calendar year 2014 is $27,400). The taxable wage base for Unemployment Insurance (UI) contributions is calculated each year at 66 2/3 percent of the average annual wage paid to Nevada workers. UI taxes, payable to the Employment Security Division, are paid on an individual’s wages up to the taxable wage base during a calendar year. Although total wages paid to each employee must be reported to the Division each quarter, any wages paid to an individual, which exceed that amount during the calendar year, are not taxed.
Electronic Payment System
The Electronic Payment System (EPS) is an Electronic Fund Transfer (EFT) program, utilizing the Automated Clearing House (ACH) network, to initiate payments by either ACH debit or ACH credit methods, for Nevada Unemployment Insurance (UI) tax.
What is employee misclassification?
Employee misclassification occurs when an employer incorrectly classifies a worker as an independent contractor rather than an employee.
The practice of employee misclassification can be a costly mistake if left uncorrected. It is the responsibility of every employer to correctly identify workers and report wages for employees. If workers are misclassified as independent contractors when they are actually employees, and therefore not correctly reported, there are significant penalties for failure to report wages and pay related Unemployment Insurance (UI) tax.
Employee misclassification can also be an attempt by some employers to avoid their legal obligations under federal and state labor laws, employment and tax laws, including the laws governing minimum wage, overtime, unemployment insurance, workers’ compensation, temporary disability insurance, wage payment, and federal income tax.
What is the definition of an independent contractor?
Nevada Unemployment Compensation Law does not define “independent contractor” but uses what is commonly referred to as the “ABC” test.
Unless otherwise specifically excluded, payment for services is subject to unemployment taxes as an employee, unless the following three conditions are met:
A. The person has been and will continue to be free from control or direction over the performance of the services, both under his contract of service and in fact; and
B. The service is either outside the usual course of the business for which the service is performed or that the service is performed outside of all the places of business of the enterprise for which the service is performed; and
C. The service is performed in the course of an independently established trade, occupation, profession or business in which the person is customarily engaged, of the same nature as that involved in the contract of service.
A written contract alone is not sufficient; all three conditions must be met in fact for the workers to be correctly identified as independent contractors.
Why is it important to correctly classify workers?
Employee misclassification has serious adverse effects on employees, businesses, and the Nevada economy, including:
Increases the uncertainty of collecting unemployment insurance taxes to pay for unemployment insurance benefits to eligible workers.
Unfairly shifts the tax responsibilities to law-abiding Nevada employers from employers who are misclassifying employees.
Allows employers who misclassify their employees and not pay as required to have an unfair competitive advantage over law-abiding businesses that are paying what is required by law to pay.
Undermines fundamental laws intended to ensure employees receive legally required unemployment insurance, workers’ compensation, minimum hourly wage requirements, overtime pay, and other workplace protections.
Loss of revenue for services provided by federal, state, and local government due to non-payment of related taxes such as state business taxes and federal income tax withholding.
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What are the penalties that an employer may be subject to regarding employee misclassification?
Failure to report wages and pay related Unemployment Insurance (UI) tax could result in the following penalties:
Late filing charges are $5 for one or more days late; after 10 days late, additional charges are added at .1% of taxable wages paid for the quarter for each month or part of month delinquent.
Interest is added at the rate of 1% of the amount past due for each month or part of month delinquent.
Unemployment insurance tax evasion in Nevada carries a civil penalty of $5,000, or 10% of the total amount of any resulting underreporting and any other penalties and interest.
Attempts to avoid becoming or remaining subject to unemployment tax provisions or to reduce any contribution required is guilty of a category C felony, punishable by a sentence of 1 to 5 years.
