Nevada Notice to employees regarding tips Poster

NOTICE TO EMPLOYEES
Pursuant to: NRS 616B.227  Election by employee to report his tips; effect; regulation.
1.For the purpose of workers' compensation, an employee may elect to report the amount he
receives as tips for the purpose of the calculation of compensation by submitting to his employer
an Employee’s Declaration of Election of Report Tips (form D-23).  The employee must make
his election separately for each pay period before the end of the next pay period.  The
declaration may not be amended.
2.Upon receipt of such notice the employer shall:
(a)Make a copy of each report which the employee has filed with the employer to report the
amount of his tips to the United States Internal Revenue Service or Employee's
Declaration of Election to Report Tips;
(b)Submit the copy to its workers’ compensation insurer upon request, or if the employer is
self-insured or an association of self-insured public or private employers, retain the copy
for his records; and
(c)If he is not self-insured, pay the insurer the premiums for the reported tips at the same
rate as he pays on regular wages.
3.An employee who elects to report his tips is not eligible to receive increased compensation based
on those tips until 3 months after his employer receives the Employee's Declaration of Election
to Report Tips.  For the purpose of workers' compensation, tips may be reported pursuant to 26
U.S.C. §6053(a) or on form D-23.  The form for reporting tips D-23 can be obtained from your
personnel office.  
If the forms are not available, contact your employer or the Internal Revenue Service.
D-22 (rev. 7/99)