Submitting $2 Income Withholding Fee:


    Notice to Employers - Income Withholding Requirements

    NRS 31A

    Please see below for EFT Instructions.

      Download "Information for Employers" in PDF Format



      Submitting $2 Income Withholding Fee:

      Employers are required to deduct an additional $2.00 fee from the income due the employee for each income withholding, not to exceed two withholding fees ($4.00 total) per month per employee. Each payment to the State Treasurer must identify the full name, social security number, case number and amount transmitted for each employee.

      **This statute (NRS 31A.075) only applies to employers that are doing business in the State of Nevada and sending the collections to the Nevada State Collection and Disbursement Unit (SCaDU). If a Nevada employer receives a withholding order from another state that directs the money to be sent to the out-of- state collection and disbursement unit, the $2.00 fee does not apply.

      NOTE: This fee cannot be sent with the normal child support withholding payment, as it goes to a separate bank account and address. The income withholding fees are payable at least quarterly via:

      1. EFT:

        The State of Nevada prefers to accept funds electronically using the CCD+ format. We also have the capability of accepting the CTX820 format. Both formats contain an electronic addenda record as outlined by the National Automated Clearing House Association (NACHA). Please contact your financial institution prior to sending money through this process to ensure that these format requirements can be met.

        To submit Income Withholding Fees via EFT, use the following information:

        • EFT Routing Number: 021052053
        • EFT Account Number: 99167310
        • FIPS Code: 32000
         
      2. Online:

        The required income withholding fee may be paid online without a convenience fee.

        Submit $2 Income Withholding Fee Online  

      3. Telephone Payments:

        To pay by phone, please call 1-877-836-6550 and follow the instructions.

        You will need to provide the full name of the employee, employee's social security number and UPI/case number (optional).

        The following payment types are accepted: Credit and debit cards with the Visa, MasterCard, or Discover logo. There is no convenience fee for this service. Your financial institution may charge additional fees.

      4. Mail-In:

        Payments by mail must be made by money order, cashier's check or business check payable to Nevada State Treasurer and sent to the following address:

        NEVADA STATE TREASURER'S OFFICE
        PO BOX 844500
        LOS ANGELES, CA 90084-4500
        ***NOTE: This address is for the $2.00 FEE ONLY. CHILD SUPPORT PAYMENTS MUST BE SENT TO THE SCADU PO BOX ADDRESS AS NOTED ABOVE***

        If an employer receives notices to withhold income for more than one employee, the employer may consolidate the fee amounts payable to the State Treasurer and pay those amounts with one submission or check.

      Employer's Cost Recovery:

      NRS 31A.090 allows employers to deduct up to $3.00 for each withholding from the amount paid the employee as reimbursement for the employer's cost of carrying out their responsibilities.

       

      Other:

      Is there any additional reporting due when remitting the collected fees on a quarterly basis?

      The only requirement under the statute is to include with every remittance a statement identifying by name and social security number each obligor from whom the fee was collected and the amount transmitted for that obligor.

      If the employer has a weekly payroll do they have to send a check every week?

      No. The maximum number of times employers must withhold this fee is twice per month per employee. They have the option of how often they send the monies collected to the State Treasurer's office, but must submit the fees at least quarterly.

      Who do employers contact with additional questions?

      For general questions employers may call the Division of Welfare and Supportive Services Customer Service Unit at (775) 684-0704. Questions may be emailed to: cse@dwss.nv.gov