Existing law establishes a system of retirement that provides benefits for the retirement, disability or death of employees of public employers in Nevada known as the Public Employees' Retirement System. (NRS 286.110) Under existing law, public employers are required to periodically file payroll reports and remit contributions to the System with respect to their employees. (NRS 286.460) Existing law provides that if a public employer is delinquent by more than 90 days in submitting a payroll report or remitting contributions, the System is required to submit a written complaint to the Department of Taxation asking the Department to take necessary actions to collect the delinquent amount in accordance with the procedure in existing law for delinquent reports of local governments, which includes the withholding of certain payments to which a local government may otherwise be entitled. (NRS 286.462, 354.665) Existing law also provides a procedure for the withholding of certain payments to which a local government may otherwise be entitled for failing to make certain payments to the Public Employees' Benefits Program. (NRS 354.671) Section 1 of this bill changes the procedure by which the System is required to collect delinquent contributions by specifying: (1) the entity that is required to be notified regarding delinquent contributions for each type of public employer, including the Department of Taxation in existing law for local governments; and (2) the source of payment for those delinquent contributions for each type of public employer, including the withholding of certain payments to local governments in existing law. Section 1 also removes the applicability of the procedure to delinquent payroll reports. Sections 2-4 of this bill make conforming changes relating to the revised procedure in section 1.

Statutes affected:
As Introduced: 286.462, 353.264, 354.671, 387.1244
BDR: 286.462, 353.264, 354.671, 387.1244