Nevada Revised Statutes Title 53. Labor and Industrial Relations § 612.608. Accrual and submission of payments for program for employment and training of unemployed persons and persons employed in this State; disregard of fractions

1. Payments required pursuant to NRS 612.606 accrue and become payable by each employer for each calendar quarter in which the employer is subject to the provisions of this chapter. Payments must be submitted from each employer to the Administrator with the contributions submitted for the same calendar quarter and must not be deducted, in whole or in part, from the wages of persons in employment for that employer.

2. In making the payments required by NRS 612.606, 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.