Nevada § 612.055 - “Employer” defined

§ 612.055. “Employer” defined

“ Employer ” means: 1. Any employing unit which for any calendar quarter has paid or is liable to pay

wages of $225 or more, and which employs during that period one or more persons in

an employment subject to this chapter. 2. Any person or employing unit which acquired the organization, trade or business,

or substantially all the assets thereof, of another which at the time of the acquisition

was an employer subject to this chapter. 3. Any person or employing unit which acquired the organization, trade or business,

or substantially all of the assets thereof, of another employing unit if the employment

record of the person or employing unit subsequent to the acquisition, together with

the employment record of the acquired unit, before the acquisition, both within the

same calendar quarter, would be sufficient to constitute such an employing unit as

an employer subject to this chapter under subsection 1. 4. Any employing unit not an employer by reason of any other subsection of this section,

for which within either the current or preceding year service in employment is or

was performed with respect to which such an employing unit is liable for any federal

tax against which credit may be taken for contributions required to be paid into a

state unemployment fund. 5. Any employing unit which, having become an employer under subsection 1, 2 or 3,

has not, under NRS 612.555 to 612.580 , inclusive, ceased to be an employer subject to this chapter. 6. For the effective period of its election pursuant to NRS 612.565 , 612.570 and 612.580 , any other employing unit which has elected to become fully subject to this chapter. 7. In the case of domestic service in a private home, local college club or local

chapter of a college fraternity or sorority, with respect to any calendar year, any

person or employing unit who during any calendar quarter in the current calendar year

or the preceding calendar year paid cash wages of $1,000 or more for such service. 8. In the case of agricultural labor, with respect to any calendar year, any person

or employing unit who: (a) During any calendar quarter in the current calendar year or the preceding calendar

year paid cash wages of $20,000 or more for agricultural labor; or (b) On at least 20 days during the current calendar year or preceding calendar year,

each day being in a different calendar week, employed at least 10 persons in agricultural

labor for some portion of the day, whether or not: (1) The weeks were consecutive; or (2) The persons were employed at the same moment of time. For purposes of this subsection, agricultural labor does not include the wages earned

by or the employment of any employee performing domestic service. 9. This State, or any political subdivision thereof, or any instrumentality of this

State or its political subdivision which is owned by this State or one or more of

its political subdivisions alone or in conjunction with one or more other states or

political subdivisions thereof. 10. An Indian tribe, or any political subdivision thereof, or any subsidiary or business

enterprise wholly owned by an Indian tribe alone or in conjunction with one or more

other Indian tribes or political subdivisions thereof.