Withholding of income: Duties of employer upon receipt of notice to withhold.

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An employer who receives a notice to withhold income pursuant to NRS 353C.171:

1. Shall:

(a) Calculate the amount of income to be withheld from a person’s wages during each pay period in accordance with the provisions of NRS 31.295 and subject to the limitation on withholding prescribed in that section; or

(b) Request that the State Controller calculate the amount of income to be withheld from a person’s wages during each pay period in accordance with the provisions of NRS 31.295 and subject to the limitation on withholding prescribed in that section.

For the purposes of this subsection, a withholding of income shall be deemed a garnishment of earnings.

2. Shall withhold the amount calculated pursuant to:

(a) Paragraph (a) of subsection 1, beginning with the first pay period that occurs within 14 days after the date the notice was mailed to the employer; or

(b) Paragraph (b) of subsection 1, beginning with the first pay period that occurs within 14 days after the State Controller notifies the employer of the amount to be withheld,

as applicable.

3. Shall continue to withhold the amount calculated pursuant to subsection 1 until:

(a) The State Controller notifies the employer to discontinue the withholding; or

(b) The full amount required to be paid to the State Controller has been paid, as indicated by a written statement to the employer from the State Controller.

4. Shall deliver the money withheld to the State Controller within 7 days after the date of each payment of the regularly scheduled payroll of the employer.

5. Shall notify the State Controller when the person subject to withholding terminates his or her employment and provide the last known address of the person and the name of any new employer of the person, if known.

(Added to NRS by 2015, 132)


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