Nevada UI Claims Guide for Employers (2025 Edition)

Understanding Employee Eligibility for UI Claims

Before a former employee can receive Unemployment Insurance (UI) benefits, they must meet certain eligibility requirements. First, they must be monetarily eligible, meaning they earned enough wages during the base period(explained below) to qualify. Second, they must be unemployed through no fault of their own – UI is intended for workers who lost jobs due to lack of work (layoffs) or other qualifying reasons, not for those who quit without good cause or were fired for misconduct. In short, an ex-employee who was laid off or had hours reduced can likely file a claim, whereas someone who resigned voluntarily or was terminated for cause may be disqualified. Finally, claimants must also be able and available to work and actively seeking new employment to receive benefits. If these conditions are met, the individual can file a UI claim with the Nevada Department of Employment, Training and Rehabilitation (DETR) either online or by phone.

Calculating the Base Period Year and Its Significance

Nevada uses a base period year to determine a claimant’s monetary eligibility and benefit amount. The standard base period is the first four of the last five completed calendar quarters before the claim is filed. In practice, this roughly equates to the wages earned in the one-year period about 3 to 18 months prior to the claim. For example, a claim filed in May 2025 would use wages from January 1, 2024 through December 31, 2024 as the base period. (Nevada law also provides an alternate base period using the latest four completed quarters if the worker doesn’t qualify under the standard base period, which can require employers to report recent quarter wages early.) The base period is critical because it determines three things:

• Monetary Eligibility: Whether the claimant earned enough wages to qualify for any benefits. (Nevada requires a minimum amount of wages in the base period to establish a valid claim.)
• Benefit Amount: How much the claimant can receive each week and in total. Higher wages in the base period lead to higher weekly benefits (up to the state maximum).
• Chargeable Employers: Which employers’ accounts may be charged for the benefits paid out. Any employer who paid wages during the base period is potentially liable for a portion of the claim.

In sum, the base period year serves as the snapshot of past earnings that makes someone eligible for UI and dictates the financial impact on their past employers.

Why You Might Receive a Claim Long After an Employee Leaves

It’s not unusual for a Nevada employer to receive an unemployment claim notice many months (even over a year) after a worker’s separation. This happens because of how the base period is structured. As explained, the base period can include wages from over a year ago. Nevada law requires that all base period employers be notified when a claimant files for UI. That means if a former employee files a claim and you paid them any wages during the base period of that claim, DETR will send you a “Notice of Claim Filed,” even if the person hasn’t worked for you in a long time. For instance, an employee who left your company in 2024 might still list your wages in a 2025 claim’s base period, making your account potentially liable for charges. The key takeaway: don’t be surprised to see a UI claim for a long-departed employee – it’s a normal result of the base period looking backward into past quarters.

Employer Liability and the 75% Wage Rule

When a former employee is approved for benefits, employer liability for those benefits is allocated among the base period employers. Nevada’s rules use the 75% wage rule to determine how charges are assigned:

• Major Base-Period Employer (75%+ of Wages): If one employer provided 75% or more of the claimant’s total base period wages, that employer is considered the primary chargeable employer. All benefits paid on the claim will be charged to that employer’s UI experience record. For example, if you were the main employer for most of the base period earnings, you bear the cost of the claim. However, Nevada law gives this major employer an opportunity to be relieved of charges (see Step 5 below) if it can show the employee’s separation was disqualifying.
• Multiple Base-Period Employers (<75% each): If no single employer paid 75% of the base period wages, then liability is spread proportionally among all base period employers according to the percentage of wages each paid. In this case, each employer’s account is charged only for its share of the benefits. For instance, if your company contributed 25% of the worker’s base period wages, you would be charged for 25% of the benefits. This shared-charge scenario typically occurs when the employee worked for multiple employers or had shorter stints at each job during the base period.

Understanding this allocation is important for budgeting UI costs. The 75% threshold essentially determines whether one employer shoulders the entire claim cost or the cost is divided among several employers. It’s also crucial for knowing your rights to contest charges, which we cover next.

75% vs. Less Than 75% Employers – How Claims Are Treated

There are significant differences in how claims are treated depending on whether your company is a 75% base period employer or a minor (less than 75%) base period employer:

• If You’re a 75% (or More) Base Period Employer: You have more control over whether the benefits get charged to your account. Nevada law allows a 75% employer to request a “non-charge” if the claimant’s separation from your company was under disqualifying circumstances. In other words, if you can demonstrate that the individual left your employment voluntarily without good cause, was discharged for misconduct, or even left because their military spouse was transferred (a protected reason), then any benefits paid will not be charged to your experience record. You’ll still receive the claim notice and should respond with the details of the quit or termination (see contesting in Step 6), but if the facts support a disqualification, DETR will relieve your account of charges for that claim. Essentially, being the primary wage provider gives you a chance to avoid financial liability ifthe separation issues were on the employee’s end.
• If You’re a Less Than 75% Base Period Employer: In proportional charge situations, none of the base period employers can individually avoid charges by claiming the person quit or was fired for cause. Even if the claimant left your company under circumstances that would normally disqualify them (quit without cause or misconduct), you generally cannot get your portion of the benefits “non-charged” when you are a minor base period employer. The law in Nevada explicitly says that in this scenario, benefits are charged to each base period employer’s account regardless of fault. The only exception is a very specific case: if the claimant is found to have quit a job to accept other employment elsewhere, that former employer (the one the person left to take a new job) can be relieved of charges. This typically applies when an employee leaves one employer for another opportunity and then later files for UI – the employer they left to take a new job shouldn’t be penalized for that quit. Aside from that narrow situation, as a <75% employer you must share in the costs of the claim as determined.

In summary, 75% employers get a greater opportunity to contest and avoid charges, whereas smaller base period employers are automatically charged their share of benefits in most cases. Knowing which category your company falls into (it will be indicated in the claim notice or determination) will inform how you respond to the claim.

Grounds for Employers to Contest UI Claims

Upon receiving a Notice of Claim Filed, an employer has the right to protest or contest the claim on certain grounds. In Nevada, the primary grounds to contest a claim are related to the circumstances of the employee’s separation from your company:

• Voluntary Quit (Without Good Cause): If the employee quit voluntarily and you believe it was without good cause attributable to the job, you should provide that information. For example, if the person resigned for personal reasons not related to the job (moving out of area, dissatisfaction with hours, etc.), that is generally without “good cause” by UI standards. An employee who is the moving party in leaving employment without a valid work-related reason can be disqualified from benefits.
• Discharge for Misconduct: If you fired the employee for misconduct, such as violation of company policy, excessive unexcused absences, insubordination, theft, etc., you should contest the claim on that basis. Misconduct connected with work is grounds for disqualification in Nevada. Be prepared to explain what the misconduct was and provide documentation if possible (e.g. write-ups, policy documents, witness statements).

Nevada’s UI division will look at the last employer’s information to decide if the claimant is disqualified. (A notable recent update: as of 2022, Nevada law was amended to focus only on the most recent employer for determining eligibility, eliminating the prior consideration of “next to last” employer separations. So, only your input as the last employer – or lack thereof – will affect the claimant’s eligibility in most cases.) You have a short window (11 days) to respond with all relevant facts about the quit or discharge. If you submit a timely report detailing a quit or misconduct, that report is treated as your formal protest of benefits. DETR will then issue a determination on whether the claimant is eligible or disqualified.

Other less common grounds include if you believe the claimant is not able and available for work, or is refusing suitable job offers, but these typically come up after the claim is in pay status (and you would report, for example, an offer of work refused). Fraudulent claims or identity issues can also be contested – if you receive a claim notice for someone who never worked for you or for wages you didn’t pay, you should notify DETR as it could be a fraud or wage reporting error situation. Always provide any evidence you have to support your protest. Remember, if the separation was a layoff or lack of work, there are no grounds to contest – the claim will be valid and charged to you (unless you qualify for relief under another provision).

Crime in Connection with Work” – Definition & Required Documentation

Nevada law has a special provision to protect employers in cases of egregious employee misconduct: if a person was fired for committing a crime in connection with their work, the wages from that employment can be excluded from the claim (meaning you won’t be charged for benefits on those wages). However, this rule applies only in specific circumstances and requires solid proof. Here’s what you need to know:

• What counts as a “crime in connection with work”? The statute (NRS 612.383) lists serious crimes such as assault, arson (of any degree), sabotage, grand larceny (major theft), embezzlement, or wanton destruction of property committed in connection with the work. In plain terms, these are severe offenses an employee might commit on the job or against the employer. For example, physically attacking a coworker or supervisor, setting fire to company property, stealing large amounts of money or goods from the employer, deliberately damaging equipment, or similar criminal acts at work would fall under this category. (Notably, an off-duty crime unrelated to the job, or minor infractions, do not qualify under this provision. The key is that the offense must be directly connected to the person’s employment.
• What proof is required? It’s not enough to merely accuse the employee of a crime – Nevada requires concrete documentation of guilt. To have the wages and charges nullified for a crime, you must provide one of the following forms of proof: (1) a conviction in a court of law for the offense, (2) a written and signed admission of guilt by the employee (or a verbal admission under oath), or (3) an admission of guilt by the claimant during an official UI hearing. Essentially, the crime has to be proven either through the legal system or by the claimant’s own sworn words. If you fired someone for, say, embezzlement, you would ideally have a police report and court conviction or a written confession from the employee. Without a conviction or admission, DETR will not rule it as a “crime in connection with work” for UI purposes, and the claim will proceed normally (meaning your account could still be charged).

If you do have a qualifying situation, be sure to notify DETR in your claim response. Any base period employer (not just the last employer) can report that the claimant was discharged for a crime connected to the work. DETR will review the evidence and issue a decision on whether those wages are removed from the claim. Proving a work-related crime can be challenging, but it is an important protection – it prevents the UI system from rewarding serious on-the-job criminal behavior and shields the employer from the financial impact of that employee’s UI claim. Always retain documentation of any such incidents (police reports, court documents, etc.), as you’ll need them if a claim arises.

Best Practices for Record-keeping and Responding to Claims

To navigate the UI process smoothly and protect your company’s interests, it’s vital to be proactive in recordkeeping and claim response practices. Here are some step-by-step best practices for Nevada employers:

• Maintain Detailed Employee Records: Keep accurate, written personnel records for each employee, especially regarding performance, conduct, and the circumstances of their separation. Document any policy violations, warnings, or resignation letters. Should a UI claim be filed, these records will be your evidence to support a misconduct discharge or a voluntary quit. Nevada’s Employment Security Division notes that accurate employer records and participation are vital to making correct eligibility determinations. Retain these records for at least four years (as required by law for audit purposes) and store them in an accessible manner so you can quickly retrieve information when a claim notice arrives.
• Respond Promptly to All UI Notices: When you receive a Notice of Claim Filed or any request for information from DETR, mark your calendar and respond as soon as possible (absolutely no later than the 11-day deadline). A timely, thorough response is critical. Provide all relevant facts about the employee’s separation in your response – this includes dates, reasons for termination or quit, and any supporting documentation. If you fail to respond or miss the deadline, the UI Division will make a decision without your input, likely allowing benefits, and you will lose the chance to contest charges. In fact, if you don’t submit information in time, the Division “must act on the best information available” by law, which could result in benefits being improperly paid and subsequently charged to your account. Prompt responses help prevent errors and ensure your side of the story is considered.
• Utilize the Online Employer Portal (ESS): Nevada upgraded its systems in 2024 with the Nevada Unemployment Insurance Employer Self-Service (NUI ESS) portal for employers. All employers were required to register new logins on this system, which now allows you to file quarterly reports and also respond to unemployment claims electronically. Take advantage of this portal – it is secure and provides confirmation of your submissions. Using ESS can streamline your claim responses (and it’s available 24/7), helping you meet deadlines more easily. As of 2025, DETR is continuing to modernize the UI system (with a new claimant system rollout expected in late 2025), so staying engaged with the ESS portal will keep you up-to-date and ensure you don’t miss any notices that might be sent electronically.
• Be Specific and Honest in Your Responses: Vague or generic responses (e.g. “terminated for policy violation”) are less helpful. Clearly state the exact reason for separation and back it up with facts. For example: “John Doe was discharged on June 1, 2025 for repeated insubordination – he failed to follow safety protocols on three occasions (documented on 3/5, 4/20, and 5/30/2025) and refused a direct instruction from his supervisor on 5/30/2025, which he acknowledged in writing.” Such detail allows the claims examiner to see that it may be disqualifying misconduct. Nevada’s employer handbook advises being particularly specific when responding to claim notices about why the person left. If the person quit, explain what reason they gave and note if they never voiced any work-related issues or gave you a chance to resolve problems – that can show it was without good cause. Always stick to objective facts and avoid emotional or irrelevant information.
• Appeal If Necessary: If DETR issues a determination that you disagree with – for example, if they allow benefits and you believe the person should have been disqualified – you have the right to file an appeal. Follow the instructions on the determination letter to appeal within the stated deadline (usually 11 days from the mailing of the decision, similar to protest deadlines). Then prepare for the appeal hearing, bringing any witnesses or evidence needed to reinforce your case. Attending the hearing is crucial. Many employers lose appeals simply by not showing up, which results in the claimant winning by default. By being persistent (initial protest, then appeal and even Board of Review if warranted), you ensure every opportunity to present your case is utilized. This can save your account from improper charges.
• Monitor Your UI Account and Charges: Even after the claim is resolved, continue to review your charge statements and tax rate notices from DETR for accuracy. If an error appears (for example, you were charged for a claimant who actually was disqualified or for someone who didn’t work for you), contact DETR to correct it or file a timely appeal of the charge. Keeping an eye on your UI account can catch mistakes early and potentially save you money by getting charges reversed before they affect your tax rate. Good recordkeeping also extends to your payroll reports – always report wages accurately and on time, as inaccuracies can lead to incorrect base period calculations and claims involving your company erroneously.

By following these best practices, Nevada employers can effectively manage unemployment claims. In summary: keep thorough records, respond quickly and comprehensively to claim notices, utilize the online tools provided, and don’t hesitate to appeal or seek clarifications. Doing so will help you control your UI costs and ensure that only those claims that should be charged to your account are charged. And remember – DETR is there as a resource, too. If you have questions about a notice or need guidance, reach out to the Employer Help line so you can handle the process correctly.

Recent Updates to Nevada’s UI Process (as of 2025)

Nevada UI laws and systems have seen a few changes in recent years that employers should be aware of:

• Legislative Changes to “Next-to-Last Employer” Rules: In 2021, Nevada amended its unemployment compensation laws to simplify the separation eligibility review. Only the last (most recent) employer’s circumstances are now considered when determining a claimant’s eligibility for benefits, and references to the “next to last” employer were removed from the disqualification provisions. This means if you were the second-to-last employer, your employee’s quit or discharge from your job no longer directly disqualifies them – only their separation from their final employer matters for eligibility. Likewise, the requirement to send a notice of claim to the next-to-last employer was eliminated. For employers, this change reduces your involvement in former employees’ claims if you weren’t the most recent employer. You will still get notified if you’re in the base period (for charge purposes), but you generally won’t be asked about the cause of separation unless you were the last employer. Additionally, a related update removed the non-charging provision for next-to-last employers when an employee quits to take another job – now that relief (not being charged for benefits if the person left to accept new employment) applies mainly to the last employer only.
• UI System Modernization: DETR has been modernizing its UI technology. In March 2024, the state launched the new NUI Employer Self-Service (ESS) portal for all employer tax and UI claim functions. Employers had to create new login credentials and are now able to handle everything from wage reporting to responding to claims online. This change aimed to make the system more efficient and user-friendly (features like online wage filing, payment, and a chatbot “Benny” were introduced). Looking ahead, Phase 2 of the UI modernization – which covers the claimant side (a new claimant filing system and weekly certification process) – is slated for rollout in late 2025. For employers, this means faster communications and possibly new formats for notices (e.g. email or portal notifications instead of all paper mail). It’s important to stay updated by checking DETR’s employer announcements or newsletters. Embrace the new ESS system early, and ensure your contact information is current in the portal, so you don’t miss any notices in this new digital approach.

By keeping up with these updates – understanding the law changes and utilizing the improved systems – Nevada employers can better manage unemployment insurance responsibilities in 2025 and beyond. Staying informed is key:always review DETR’s official communications for any future changes to UI laws, and consider consulting with legal counsel or HR experts for complex situations. With the knowledge from this guide and awareness of recent developments, you can confidently handle the unemployment insurance process while protecting your business’s interests.