— Immigration and Nationality Act
Who is Covered: The Immigration and Nationality Act (INA) includes provisions addressing employment eligibility, employment verification, and nondiscrimination. These provisions apply to all employers.
Basic Provisions/Requirements: Under the INA, employers may hire only persons who may legally work in the United States (i.e., citizens and nationals of the U.S.) and aliens authorized to work in the U.S. The employer must verify the identity and employment eligibility of anyone to be hired, which includes completing the Employment Eligibility Verification Form (I-9). Employers must keep each I-9 on file for at least three years, or one year after employment ends, whichever is longer. For more information, visit www.dol.gov/compliance/guide.
— Equal Employment
The Nevada Equal Rights Commission (NERC) oversees the state’s equal employment opportunity program, handling employment discrimination complaints relating to race, national origin, color, creed/religion, sex (gender and/or orientation), age, and disability (ADA). NERC works with the federal Equal Employment Opportunity Commission (EEOC) to investigate and bring suit for complaints of discrimination. NERC also has jurisdiction in Nevada over discrimination in housing and public accommodations.
Nevada law prohibits discrimination. Employers and businesses offering services to the public may not discriminate based on race, color, national origin, age, sex (gender and/or orientation), religion or disability. Landlords may not discriminate based on race, color, national origin, age, sex, religion, disability or familial status. For more information about types of employment discrimination, visit the Nevada Department of Employment, Training and Rehabilitation at www.nvdetr.org/Nerc_pages.
— Workers’ Compensation
Workers’ compensation laws provide money and medical benefits to an employee who has an injury as a result of an accident, injury or occupational disease on the job. Workers’ compensation is designed to protect workers and their dependents against the hardships from injury or death arising out of the work environment. It is intended to benefit the employee and employer alike. The employee receives money (usually on a weekly or biweekly basis) and medical benefits in exchange for forfeiting the common law right to sue the employer. The employer benefits by receiving immunity from court actions against them by the employee in exchange for accepting liability that is limited and determined. The question of negligence or fault is usually not at issue.
The Nevada Department of Business Industry, Division of Industrial Relations promotes and enforces safety in the workplace. Should injury occur, the division ensures the timely and appropriate delivery of benefits. More information can be found at www.dirweb.state.nv.us/index.htm.
Below is a Workers’ Compensation Employer Compliance checklist from the Nevada Department of Business and Industry, Nevada Division of Industrial Relations.
• Provide requisite workers’ compensation insurance coverage and furnish a place of employment free from recognized hazards that may cause death or serious physical harm to employees.
• Prominently display in your place of business the required workers’ compensation information:
1. Informational poster to be displayed by employers. (NAC616A.460, Form D-1)
2. Poster to be displayed by employers with employees who receive tips. (NAC 616A.470, Form D-22)
• Have available at all times and at all locations for inspection by agent of the Division of Industrial Relations or Attorney General:
1. The policy including the declaration page issued by private carrier; or
2. Certificate issued by the Commissioner if self-insured; or,
3. Certificate issued by the Commissioner and a certificate or letter issued by an association of self-insured public or private employers.
Note: Temporary worksites (less than 1 year) must produce the above information within 24 hours. (NRS616A.495)
• Provide forms for employee use and complete injury or occupational disease reporting requirements and forward the required documents in the allowable timeframe:
1. C-1, Notice of Injury or Occupational Disease (Incident Report) and
2. C-3, Employers Report of Industrial Injury or Occupational Disease (NRS 616C.015 & 616C.045)
• Provide immediate first aid to an injured employee (NRS 616C.085)
• Complete the workers’ compensation claim form (C-3) within 6 working days of receipt of the C-4 form from the medical provider
NEVADA BUSINESS TAXES
One major advantage for starting a business in Nevada is the absence of excessive taxes that stifle economic opportunities. Here are taxes NOT placed on businesses in Nevada:
• Franchise Tax
• Corporate Income Tax
• Unitary Tax
• Inventory Tax
• Personal Income Tax
• Special Intangible Tax
• Admissions Tax
• Sales Tax on Food
• Chain Store Tax
• Inheritance Tax
TYPE OF TAXES IMPOSED IN NEVADA
• Sales Tax*: 7.75 percent in Clark County
• Property Tax: $3.2714 per $100 assessed value
• Business Tax: $25/quarter per full-time employee and equivalent
• Unemployment Tax: 2.95 percent of taxable wages
• State Business License: $100 one-time fee
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