Coverage: Any business that has at least one employee during a calendar quarter and pays wages of at least $225 or that is subject to FUTA and has at least one employee in the state during the current or preceding calendar year.

Rates: 0.25% — 5.4%; 1.29% (average rate in 2001); 2.95% (no experience)

Taxable Wage Limit: $20,300 for 2001; $20,900 for 2002

Employee Withholding: None

Administration:

Department of Employment, Training, " Rehabilitation
Employment Security Division
500 East Third Street
Carson City, Nevada 89713-0030
Telephone: 775-687-4545