Information-for-Employers-FAQ

COMMON GENERAL QUESTIONS FROM EMPLOYERS

Which Nevada laws require me to withhold income from my employees or contractors and send the money to the Nevada Child Support Enforcement Program (CSE)?

Nevada Revised Statutes Chapter 31A give Nevada courts and the CSE authority to serve any employer or other payer of income with an Order to Withhold Income from any employee or contractor who owes child support. The money withheld must be sent to CSE as directed in the order.

The Order to Withhold Income requires me to withhold a certain amount on a monthly basis. I pay my employees every two weeks (or the first and the fifteenth, or every week, etc.). Can I divide the amount I withhold among the pay periods?

Yes. You can withhold in a manner which best fits your payroll system as long as you transmit the money withheld to the enforcing authority within seven (7) days after each scheduled payroll date AND you remit the total of the monthly amount to be withheld every month.

What amounts are considered income for my employee?

Income includes, but is not limited to wages, tips, salaries, bonuses, commissions and compensation as an independent contractor.

It costs me money to withhold income and send it to CSE. Can I recover my costs?

Nevada Revised Statute 31A.090 allows the employer to deduct up to $3 for each withholding from the amount paid the employee as reimbursement for the cost of carrying out this responsibility.

What if I don't follow the Order to Withhold Income?

Under Nevada law, if an employer wrongfully refuses to withhold from the wages and commissions of a responsible parent as required in the Notice of Withholding from the enforcing authority, intentionally fails to deliver to the enforcing authority any money required to be withheld, or knowingly misrepresents the income of an employee the employer shall pay the amount refused to be withheld to the enforcing authority, and may be ordered to pay punitive damages of up to $1,000 for each pay period of noncompliance.

What if an employee for whom I have an Order to Withhold Income quits or is laid off for a period of time?

The employer must notify the enforcing authority when the responsible parent subject to withholding terminates employment, and provide the responsible parent's last known address and the name of any new employer of that parent, if known.

Once I begin withholding, when must I send the money withheld to CSE?

Deliver the money withheld to the enforcing authority within seven (7) days after the date of each payment of the regularly scheduled payroll of the employer.

I have several employees for whom I have received Orders to Withhold Income. Must I send separate checks for each employee?

Common Questions Regarding the $2.00 State Treasurer Income Withholding Fee:

What is the withholding fee?

NRS 31A.075 requires employers to deduct a $2.00 fee from each employee who is subject to a Nevada wage withholding for child support, up to two times per month. The fees collected pursuant to the statute are to be sent, separately from the child support withholdings, to the Nevada State Treasurer.

Is the $2.00 fee withheld before or after the child support obligation is withheld?

Under NRS 31A.080(3), the fee is to be deducted from the income due the obligor after the withholding of child support pursuant to the statute.

An employer has a withholding order from another state. Does the employer collect the fee on that withholding as well?

No. The only withholding orders subject to the mandatory $2.00 fee are those which state the money collected is to be sent to the Nevada State Collections and Disbursement Unit (SCaDU).

NRS 31A.080(5) requires that the State Treasurer be notified when an obligor's employment terminates. Since employers are already notifying the enforcing authority, is this necessary?

No - It is sufficient for employers to notify the enforcing authority when an employee terminates.

Do employers in other states have to withhold the fee?

The $2.00 fee must be withheld by out of state employers if the fee is stated as a sum certain amount in the Income Withholding Order/Notice. However, if it is not, out of state employers are subject to the laws of their state. However, if they choose to avail themselves of the optional $3.00 employer cost recovery fee allowed for withholdings under Nevada statute, then by analogy the $2.00 Treasurer's fee should also be applied.

When an employee (obligor) has multiple child support orders, is the fee per order or per obligor?

The statute states the fee is to be deducted for each withholding of income. Employers who have more than one Nevada order to withhold for the same employee are to combine the orders and send one check for the combined amounts to the Nevada State Collections and Disbursement Unit (SCaDU). That would constitute one withholding since the employer would have prorated the amount to be withheld among all the orders, and then deducted that one total amount from the employee's income.

Therefore, the employer would withhold the $2.00 fee for that withholding. If the employer is withholding for one or more Nevada orders in addition to an out of state order, they would only collect the $2.00 for the Nevada withholding and send that to the State Treasurer's office. If the employer is sending one check with multiple employees, they would withhold the fee for each employee listed on the child support check being sent to the SCaDU, and send the fee amount (s) to the Treasurer's office.