Nevada Unemployment Benefits 2026

Employment Status Requirements

To qualify for unemployment benefits in Nevada, individuals must have worked in covered employment during the base period.

Covered employment definition:

According to NRS 612.065: “Employment means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied.”

Covered employment generally includes most private sector jobs, state and local government positions, and nonprofit organizations meeting employee threshold requirements.

Types of covered employment:

1. Private sector employment Most work for private companies, corporations, partnerships, and sole proprietorships is covered employment. This includes:
   • Full-time employees
   • Part-time employees
   • Temporary employees
   • Seasonal employees
   • Employees paid hourly, salary, commission, or piece rate
   • Corporate officers performing services for the corporation
   • Workers in interstate commerce
2. Government employment State and local government employment is covered, including:
   • State of Nevada employees
   • County government employees
   • City and municipal employees
   • School district employees
   • Special district employees
   • Elected officials in certain capacities
   Federal civilian employees are covered under separate UCFE program.
3. Nonprofit organization employment Employees of nonprofit organizations are covered if the organization:
   • Employs four or more individuals in each of 20 weeks during current or preceding calendar year
   • Has paid wages of $1,000 or more in any calendar quarter
   Religious, charitable, educational, and other nonprofit organizations meeting these thresholds provide covered employment.
4. Agricultural employment Agricultural labor is covered when employer:
   • Paid cash wages of $20,000 or more in any calendar quarter, OR
   • Employed 10 or more workers in each of 20 weeks during current or preceding calendar year
   Farm workers meeting these criteria have covered employment.
5. Domestic service Household domestic service is covered when employer paid cash wages of $1,000 or more in any calendar quarter during current or preceding calendar year. Covered domestic service includes housekeepers, cooks, gardeners, and similar household employees.

Independent contractor vs employee distinction:

Nevada uses the “ABC test” to determine whether workers are employees (covered) or independent contractors (not covered). All three conditions must be met for independent contractor status:

A – Freedom from control: The person has been and will continue to be free from control or direction over performance of services, both under the contract and in fact. Control includes:

• Who determines work hours and schedule
• Who provides tools and equipment
• Who supervises the work
• Who determines methods and processes
• Who sets performance standards
• Who has right to assign additional tasks

B – Outside usual course of business: The service is either:

• Outside the usual course of the business for which service is performed, OR
• Performed outside all places of business of the enterprise

Examples:

• Plumber fixing pipes at restaurant = outside usual business
• Cook preparing food at restaurant = within usual business
• IT consultant working remotely = outside business location
• Sales clerk working at store = at business location

C – Independently established trade: The service is performed in the course of an independently established trade, occupation, profession, or business in which the person is customarily engaged, of the same nature as that involved in the contract of service.

Factors indicating independent business:

• Business license or registration
• Multiple clients or customers
• Business advertising and marketing
• Business bank account
• Investment in equipment or facilities
• Risk of profit or loss
• Billing clients for services
• Tax filings as self-employed

Important: A written contract stating someone is an independent contractor does not make them an independent contractor. Nevada law looks at actual relationship and working conditions, not contract labels. Misclassification of employees as independent contractors violates Nevada law and results in penalties.

Excluded categories:

Certain services are specifically excluded from covered employment:

1. Independent contractors (meeting ABC test criteria) Workers properly classified as independent contractors under ABC test are not covered. However, workers misclassified as independent contractors retain employee status and coverage.
2. Self-employed individuals Individuals operating their own businesses, sole proprietorships without employees, partners in partnerships, and LLC members working in their own LLCs are not covered.
3. Real estate agents and insurance agents Licensed real estate agents and insurance agents paid solely by commission and not treated as employees under common law are excluded from coverage.
4. Agricultural workers below threshold Farm workers employed by agricultural employers not meeting the $20,000 wages or 10 employee thresholds are not covered.
5. Domestic workers earning below threshold Household domestic workers employed by employers paying less than $1,000 in any calendar quarter are not covered.
6. Students employed by schools Students enrolled and regularly attending classes at the educational institution where employed are excluded. This includes:
   • Students working for college or university while enrolled
   • Students in work-study programs
   • Student employees in on-campus positions
   Regular employees of educational institutions who happen to be students elsewhere are covered.
7. Family employment Service performed by individuals in employ of certain family members is excluded:
   • Child under age 18 employed by parent
   • Parent employed by child
   • Spouse employed by spouse
   • Child employed by parent’s corporation where parent owns 50% or more
   These exclusions apply only to specified family relationships.
8. Elected officials Certain elected officials serving in state or local government positions are excluded:
   • Members of legislative body
   • Members of judiciary
   • Elected officials paid solely by fees
   Appointed officials and regular government employees are covered.
9. Religious workers Service performed in employ of church or religious organization for religious purposes is excluded when performed by:
   • Ordained or licensed ministers
   • Members of religious orders
   • Workers performing religious duties
   Non-religious employees of religious organizations (secretaries, maintenance workers, etc.) are covered.
10. Hospital patients

Service performed by patients in employ of hospital where receiving inpatient care is excluded.

11. Student training programs

Students in work experience, internship, or educational training programs where primary purpose is educational training rather than work for employer are excluded.

12. Inmates

Service performed by inmates of correctional facilities is excluded.

13. Emergency workers

Certain volunteer emergency workers, disaster relief workers, and temporary workers in emergency situations may be excluded.

Verifying coverage:

Workers uncertain about employment coverage status can:

• Check with employer about unemployment insurance coverage
• Request wage records from DETR showing covered wages
• Contact DETR employer services with questions
• File unemployment claim to receive monetary determination showing covered wages

Employers must register with DETR and pay unemployment taxes on covered employment. Employers failing to register or misclassifying employees face penalties and back taxes.

Source: NRS 612.065 (employment definitions); NRS 612.070 through 612.145 (exclusions and inclusions); DETR employer guidance
Official text: https://www.leg.state.nv.us/nrs/nrs-612.html
Employer information: https://detr.nv.gov/Page/UI_Information_for_Employers

Earnings and Work History Requirements

Base Period Definition:

The base period in Nevada is the first four of the last five completed calendar quarters before filing the claim.

Example: Claim filed in January 2026

• Standard base period: October 1, 2024 through September 30, 2025 (Q4 2024, Q1-Q3 2025)
• Alternative base period (if standard fails): January 1, 2025 through December 31, 2025 (Q1-Q4 2025)

Source: NRS 612.025

Minimum Monetary Requirements:

To qualify monetarily for benefits in Nevada, claimants must meet wage requirements based on their highest quarter earnings during the base period.

Calculation method:

1. High quarter wages: Claimant must have earned wages in at least one quarter of the base period
2. Total base period wages: Must equal at least 1.5 times the wages earned in the highest quarter
3. Wages in multiple quarters: Wages must be earned in at least two different quarters of the base period

Example: If highest quarter wages = $8,000:

• Required total base period wages = $12,000 (1.5 × $8,000)
• Wages must appear in at least one other quarter besides the high quarter

Alternative base period: Nevada allows use of the alternative base period (most recent four completed quarters) if the standard base period fails to qualify the claimant. The alternative base period uses the most recently completed calendar quarter and the three quarters immediately preceding it.

Source: NRS 612.344 (monetary eligibility)
Benefit calculator: https://nui.nv.gov/ (provides estimate only, not official determination)

Separation From Employment Requirements

Qualifying vs Disqualifying Separations:

Qualifying separations (eligible for benefits):

The following types of job separation qualify for unemployment benefits in Nevada:

1. Layoff due to lack of work Separations due to business reasons beyond worker control:
   • Reduction in workforce due to decreased business
   • Elimination of positions
   • Company downsizing or restructuring
   • Business closure or relocation
   • Seasonal work ending
   • Project completion with no new assignment
   • End of temporary assignment
   • Loss of contract or funding source
2. Discharge not for misconduct Terminations for reasons that do not constitute misconduct:
   • Inability to meet performance standards despite good faith effort
   • Lack of necessary skills or qualifications
   • Personality conflicts not involving misconduct
   • Business decision to change direction
   • Elimination of position
   • Failure to pass probationary period for non-misconduct reasons
   • Good faith errors or mistakes not showing willful disregard
3. Constructive discharge Resignation under circumstances that constitute constructive discharge:
   • Working conditions made so intolerable that reasonable person would resign
   • Employer created untenable situation forcing resignation
   • Significant unilateral changes to essential terms of employment
   • Demotion or substantial reduction in pay without cause
   • Harassment or discrimination forcing resignation
   Constructive discharge requires showing employer created conditions intended to force resignation or that reasonable person in same circumstances would resign.
4. Voluntary quit with good cause Resignations for compelling reasons constituting good cause under Nevada law: Health-related good cause:
   • Leaving due to own serious illness or injury preventing work performance
   • Leaving to care for seriously ill family member when no other care available
   • Leaving due to pregnancy complications requiring separation
   • Leaving due to physician recommendation to avoid health risks
   • Mental health crisis requiring immediate separation
   Safety-related good cause:
   • Unsafe working conditions employer refuses to correct
   • Dangerous work environment posing immediate threat
   • Required to perform illegal activities
   • Sexual harassment creating hostile work environment
   • Workplace violence or credible threats
   Family-related good cause:
   • Following spouse to new employment location (with documentation)
   • Domestic violence requiring relocation for safety
   • Childcare arrangements failed through no fault of worker
   • Elder care responsibilities with no alternatives
   Work-related good cause:
   • Significant reduction in hours or pay
   • Change in job duties materially different from agreed terms
   • Employer failed to pay wages as agreed
   • Work location changed creating unreasonable commute
   • Employer violated fundamental terms of employment
   Good cause requires showing worker had compelling reason to leave and no reasonable alternative existed. Under Nevada law, workers attempt to preserve employment relationship when possible before resigning.

Disqualifying separations:

According to NRS 612.377 through 612.445, benefits are denied if unemployment results from:

1. Voluntary quit without good cause – NRS 612.377 Leaving employment voluntarily for reasons not recognized as good cause under Nevada law. Common examples of non-good cause resignations:
   • Quitting to accept other employment that does not materialize
   • Leaving due to dissatisfaction with wages or conditions when those were known and accepted
   • Resigning due to conflicts with supervisor that don’t rise to harassment
   • Leaving to pursue education or training
   • Quitting to travel or take time off
   • Resigning due to childcare issues when alternatives were available
   • Leaving because work was difficult or stressful (normal work stress)
   • Quitting without notice when notice was required
   • Failing to report to work constituting job abandonment
   Disqualification period: Until claimant earns wages equal to or exceeding weekly benefit amount in each of at least 5 weeks of covered employment Effect: Benefits denied beginning with week of separation. Claimant must return to covered employment, earn required amounts, and separate again for qualifying reason or become unemployed through no fault before becoming eligible. Requalification: To requalify after voluntary quit disqualification:
   • Obtain new covered employment
   • Work and earn at least the weekly benefit amount in 5 separate weeks
   • Separate from new employment for qualifying reason or through no fault
   • File new claim or reopen existing claim
2. Discharge for misconduct – NRS 612.385 Nevada defines misconduct as conduct demonstrating willful or wanton disregard of employer’s interest, deliberate violation of employer’s rules, or disregard of standard of behavior employer has right to expect. Elements of misconduct:
   • Willful or intentional act or omission
   • Violation of known employer rule or standard
   • Conduct harmful to employer’s interests
   • Worker knew or had reasonable expectation to know conduct could result in discharge
   • Worker had ability to control the conduct
   Examples constituting misconduct:
   • Excessive absenteeism after warnings
   • Repeated tardiness after counseling
   • Insubordination or refusal to follow reasonable directions
   • Violation of safety rules
   • Dishonesty in employment matters
   • Inappropriate workplace conduct
   • Intoxication at work
   • Sleeping on duty
   • Using employer property for personal benefit
   • Violating confidentiality requirements
   • Unauthorized absences
   • Fighting with coworkers
   • Falsifying time records
   • Failure to follow established procedures after training
   Examples NOT constituting misconduct:
   • Good faith errors in judgment
   • Inability to meet performance standards despite best efforts
   • Isolated incidents without prior warning
   • Conduct outside worker’s control
   • Illness-related absences with medical documentation
   • Performance failures due to lack of training or resources
   • Lawful off-duty conduct
   Disqualification period: Until claimant earns wages equal to or exceeding weekly benefit amount in each of at least 10 weeks of covered employment Requalification: Must return to work and earn required amounts before becoming eligible for benefits again.
3. Discharge for gross misconduct – NRS 612.387 Gross misconduct consists of proven crimes connected with employment:
   • Theft from employer, coworkers, or customers
   • Vandalism of employer property
   • Arson involving workplace
   • Assault on employees, supervisors, or customers
   • Embezzlement
   • Fraud against employer
   • Sabotage
   • Other criminal acts in workplace
   Requirements for gross misconduct finding:
   • Crime must be proven (conviction not required but substantial evidence needed)
   • Crime must be connected with employment
   • Criminal conduct must be the cause of discharge
   Disqualification period: Permanent disqualification from using wages earned with that employer Effect: Wages from employer where gross misconduct occurred are removed from base period calculations permanently. Cannot be used to establish this claim or any future claim. Must establish monetary eligibility using wages from other employers.
4. Refusal of suitable work – NRS 612.390 Refusing job offer or failing to apply for available suitable work when directed by DETR without good cause. Suitable work factors: Nevada law requires consideration of:
   • Degree of risk to health, safety, and morals
   • Physical fitness and ability to perform work
   • Prior training and experience in occupation
   • Prior earnings compared to offered wage
   • Length of unemployment
   • Prospects for obtaining work in customary occupation
   • Distance of work from residence and transportation availability
   Evolution of suitability: Work becomes more broadly suitable as unemployment continues. Initially, work closely matching prior occupation and wages is suitable. After substantial unemployment period, wider range of work becomes suitable. Generally, work paying 120% of weekly benefit amount is considered suitable after extended unemployment. Good cause for refusal:
   • Wages substantially below customary rate for occupation
   • Working conditions significantly substandard for occupation
   • Risk to health or safety
   • Distance requiring unreasonable commute
   • Position requires joining company union when worker has religious objections
   • Work conflicts with established religious practices
   • Work interferes with approved training program
   Disqualification period: Number of weeks determined by Administrator based on circumstances (not to exceed 15 weeks) Requalification: Must earn wages equal to or exceeding weekly benefit amount in number of weeks specified in determination.
5. Labor dispute participation – NRS 612.395 Unemployment due to stoppage of work because of labor dispute at factory, establishment, or other premises where employed. Disqualification applies when:
   • Work stoppage exists due to strike, lockout, or labor dispute
   • Claimant is participating in or financing the dispute
   • Dispute is at claimant’s workplace or location
   • Unemployment is directly due to the dispute
   Exceptions:
   • Worker not participating in, financing, or directly interested in dispute
   • Worker belongs to grade or class not participating in dispute
   • Lockout of workers not involved in dispute
   Disqualification period: Duration of the labor dispute Effect: No benefits payable for any week unemployment is due to labor dispute participation. Benefits may resume when dispute ends and work offered.

Burden of proof:

For disqualifications based on voluntary quit or discharge, employer has initial burden to show:

• Separation was voluntary quit or discharge
• Reason for separation (misconduct, rule violation, etc.)
• Claimant knew of expectations or rules
• Claimant violated expectations or rules

Claimant then has burden to show:

• Good cause for voluntary separation
• Conduct did not constitute misconduct
• Circumstances beyond claimant control

Documentation importance:

Both employers and claimants often maintain documentation:

• Written warnings and disciplinary actions
• Performance evaluations
• Attendance records
• Policy handbooks and signed acknowledgments
• Resignation letters stating reasons
• Medical documentation for health-related separations
• Evidence of good cause for resignation
• Communications about separation

Source: NRS 612.377 (voluntary quit); NRS 612.385 (misconduct); NRS 612.387 (gross misconduct); NRS 612.390 (refusal of suitable work); NRS 612.395 (labor dispute)
Official text: https://www.leg.state.nv.us/nrs/nrs-612.html
Eligibility guidance: https://detr.nv.gov/