616B.224 - Periodic report of payroll and reported tips; periodic payment of premiums; effect of failure to submit information or premiums; collection of premiums by insurer.
616B.224 Periodic report of payroll and reported tips; periodic payment of premiums; effect of failure to submit information or premiums; collection of premiums by insurer.
1. Every private or public employer who is not a self-insured employer or a member of an association of self-insured public or private employers shall, at intervals and on or before dates established by the employer’s insurer, furnish the insurer with:
(a) A true and accurate payroll showing:
(1) The total amount paid to employees for services performed;
(2) The amount of tips reported to the employer by every employee pursuant to 26 U.S.C. § 6053(a) whose tips in cash totaled $20 or more; and
(3) A segregation of employment in accordance with the requirements of the Commissioner; and
(b) Any premium due pursuant to the terms of the policy of industrial insurance.
Ê The payroll reports and any premium may be furnished to the insurer on different dates, as established by the insurer.
2. The failure of any employer to comply with the provisions of this section operates as a rejection of chapters 616A to 616D, inclusive, and chapter 617 of NRS. The insurer shall, within the period specified in subsection 2 of NRS 616B.461, notify the Administrator of each such rejection by notifying the Administrator of its cancellation or decision not to renew the policy of that employer.
3. The insurer shall notify any employer or the representative of the employer by first-class mail of any failure on his or her part to comply with the provisions of this section. The notice or its omission does not modify or waive the requirements or effective rejection of chapters 616A to 616D, inclusive, and chapter 617 of NRS as otherwise provided in those chapters.
4. To the extent permitted by federal law, the insurer shall vigorously pursue the collection of premiums that are due under the provisions of chapters 616A to 616D, inclusive, and chapter 617 of NRS even if an employer’s debts have been discharged in a bankruptcy proceeding.
[Part 77:168:1947; A 1951, 51, 485; 1953, 8]—(NRS A 1957, 34; 1969, 95, 762; 1975, 620; 1979, 1048; 1981, 713, 1474; 1983, 357; 1985, 1444; 1987, 922; 1991, 2410, 2441; 1993, 42, 43, 45, 720, 721, 802, 2457; 1995, 2025, 2141, 2168; 1997, 595, 596, 602, 1431; 1999, 212, 444, 1718, 1736, 1767; 2001, 802)