NRS 612.535: Payment; registration of employer with Division.

1. Contributions with respect to wages for employment accrue and become payable by each employer for each calendar quarter in which the employer is subject to this chapter. Contributions are due and payable by each employer to the Administrator for the Fund in accordance with such regulations as the Administrator may prescribe, and must not be deducted, in whole or in part, from the wages of persons in employment for that employer.

2. In the payment of any contributions, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to 1 cent.

3. Each employing unit, within 30 days after becoming an employer under this chapter, shall register with the Division by filing a report form designed and prescribed by the Division.