Reimbursement of benefits paid if back pay awarded for same period

1. Any person who has been awarded back pay because the person was unlawfully discharged is liable for the amount of the benefits paid to him or her during the period for which the back pay was awarded, without regard to the length of time that has passed since the benefits were paid. The employer’s reserve account must be credited, effective as of the date the benefits were paid, with the amount of those benefits. Before an employer pays the employee, the employer shall ascertain the amount of the benefits received by the person during the period for which back pay was awarded and shall withhold that amount from the payment of back pay. The employer shall deliver the amount withheld to the Division. 2. The Administrator may recover from the person liable, the amount due within 3 years after the payment of back pay, if the employer does not withhold it, by using the method of collection provided in NRS 612.625 to 612.645, inclusive, or by deducting the amount due from any benefits payable to the person liable for repayment. 3. The Administrator may waive recovery or adjustment of all or part of the amount due which the Administrator finds to be uncollectible or the recovery or adjustment of which the Administrator finds to be administratively impracticable. 4. Any person who is liable pursuant to this section may appeal the repayment within 11 days after the award of back pay. The appeal must be made in the manner provided in this chapter for the appeals from determinations of benefit status. The 11-day period provided for in this subsection may be extended by the Administrator for good cause.