🇺🇸 NEVADA STATE LAW – 2026 UPDATE

Nevada Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Nevada

Nevada remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Nevada is generally considered business-friendly in its approach to employment regulation while maintaining certain worker protections. According to official state sources, Nevada has a moderate regulatory framework compared to other states.

Key Features (2025-2026):

  • State minimum wage: $12.00/hour (effective July 1, 2024; no scheduled increase for 2026 as of December 2025)
  • Paid sick leave: Required for private employers with 50+ employees (NRS 608.0197)
  • State income tax: No state income tax on wages or salaries
  • Daily overtime: Required for employees earning less than $18.00/hour after 8 hours in a 24-hour period
  • Weekly overtime: Generally required after 40 hours per week
  • Meal/rest breaks: Required (30-minute meal break after 8 continuous hours; 10-minute rest breaks per 4 hours)
  • Workers’ compensation: Generally required for employers with one or more employees

Recent Legislative Changes:

According to available information as of December 2025, Nevada implemented significant changes in recent years including:

  • Elimination of the two-tier minimum wage system (effective July 1, 2024)
  • Adjustments to daily overtime thresholds tied to minimum wage rates
  • Enhanced paid leave requirements
  • Updated anti-discrimination protections including gender identity and expression

Information reflects sources available as of December 2025.

Sources:

Official State Agency Information

The Nevada Office of the Labor Commissioner (OLC) administers wage and hour laws in Nevada under the Department of Business & Industry.

Contact Information:

  • Website: https://labor.nv.gov/
  • Carson City Office: 1818 E. College Parkway, Suite 102, Carson City, NV 89706
    • Phone: (775) 684-1890
    • Fax: (775) 687-6409
  • Las Vegas Office: 3340 W. Sahara Avenue, Las Vegas, NV 89102
    • Phone: (702) 486-2650
    • Fax: (702) 486-2660
  • Languages: English, Spanish materials available

⚠️ Note: This agency can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney.

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. Nevada Wage and Hour Law

Statutory Citation: Nevada Revised Statutes (NRS) Chapter 608
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html

General Provisions (as stated in the statute):

According to NRS Chapter 608, Nevada’s wage and hour law generally addresses:

  • Minimum wage requirements (NRS 608.250 et seq.)
  • Overtime compensation (NRS 608.018)
  • Meal and rest period requirements (NRS 608.019)
  • Wage payment timing and methods
  • Recordkeeping obligations
  • Paid leave requirements (NRS 608.0197)

Application to Remote Work: These provisions generally apply based on where work is physically performed. According to general legal principles, a person performing work from a location in Nevada would typically be subject to Nevada’s wage and hour laws regardless of the employer’s location. Specific applicability depends on multiple factors. Consult Nevada OLC or legal counsel for guidance.

2. Nevada Paid Leave Law

Statutory Citation: NRS 608.0197
Effective Date: January 1, 2020
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec0197

General Overview:

According to the Nevada Office of the Labor Commissioner, this law generally requires private employers with 50 or more employees to provide paid leave to employees. The statute describes this as paid leave that may be used for any reason, rather than being limited to sick leave purposes.

Coverage typically includes:

  • Private employers with 50 or more employees
  • Employees who have completed 90 days of employment
  • Accrual at rate of 0.01923 hours per hour worked

Exemptions may include:

  • Employers with fewer than 50 employees
  • Certain collective bargaining agreements meeting statutory requirements
  • Employees in first 90 days of employment

⚠️ Note: Actual coverage and obligations depend on specific circumstances. Employers should consult official agency guidance and legal counsel.

Source: Nevada Office of the Labor Commissioner – https://labor.nv.gov/

3. Nevada Employment Security Law (Unemployment Insurance)

Statutory Citation: NRS Chapter 612
Administering Agency: Nevada Department of Employment, Training and Rehabilitation (DETR)
Official Source: https://www.leg.state.nv.us/nrs/nrs-612.html

General Framework:

According to official sources, Nevada’s unemployment insurance system generally:

  • Requires employers who pay $225+ in wages during a calendar quarter to register and pay UI taxes
  • Uses the “ABC test” to determine employee vs. independent contractor status for UI purposes
  • Provides benefits to eligible workers who are unemployed through no fault of their own

Source: Nevada DETR – https://detr.nv.gov/

4. Nevada Workers’ Compensation Law

Statutory Citation: NRS Chapters 616A-D, 617
Administering Agency: Nevada Division of Industrial Relations
Official Source: https://www.leg.state.nv.us/nrs/

General Overview:

According to Nevada statutes, workers’ compensation coverage is generally required for employers with one or more employees. The system provides no-fault insurance for work-related injuries and illnesses.

Coverage generally includes:

  • Medical treatment
  • Wage replacement benefits
  • Disability benefits
  • Vocational rehabilitation services

Source: Nevada Division of Industrial Relations – https://dir.nv.gov/

5. Nevada Anti-Discrimination Law

Statutory Citation: NRS Chapter 613
Administering Agency: Nevada Equal Rights Commission
Official Source: https://www.leg.state.nv.us/nrs/nrs-613.html

General Provisions:

According to NRS 613.330, Nevada law generally prohibits employment discrimination based on:

  • Race
  • Color
  • Religion
  • Sex
  • Sexual orientation
  • Gender identity or expression
  • Age (40 and older)
  • Disability
  • National origin

The statute also protects employees who discuss wages and prohibits retaliation for opposing discriminatory practices.

Source: Nevada Equal Rights Commission – https://detr.nv.gov/nerc/

Employee Classification Standards

Nevada’s Multi-Test Classification Framework

Nevada applies different legal tests depending on the purpose of the classification. This creates complexity for employers who must evaluate workers under multiple frameworks.

Key Tests in Nevada:

  1. ABC Test – Used for unemployment insurance (NRS 612.085)
  2. Wage & Hour Test – Used for minimum wage/overtime (NRS 608.0155)
  3. Workers’ Compensation Test – Used for coverage determinations (NRS 616B.603, 616A.255)
  4. Federal FLSA Test – May apply for federal wage/hour purposes

⚠️ Important: A worker may be classified differently under these various tests. Classification under one test does not determine classification under another. Each determination requires separate analysis.

Unemployment Insurance: ABC Test (NRS 612.085)

Statutory Authority: NRS 612.085
Administering Agency: Nevada Department of Employment, Training and Rehabilitation
Official Guidance: https://detr.nv.gov/Page/UI_Tax

General Framework (As Described by Nevada DETR)

According to Nevada DETR, for unemployment insurance purposes, payment for services is presumed to be for an employee unless ALL THREE of the following conditions are met:

Factor A: Freedom from Control

General Description: According to official guidance, this factor generally examines whether the person has been and will continue to be free from control or direction over the performance of services, both under contract and in fact.

Considerations that may be relevant (from official guidance):

  • Whether the hiring entity directs how work is performed
  • Whether the hiring entity sets work schedules
  • Whether the hiring entity provides detailed instructions
  • Whether the person has autonomy in methods and means
  • Whether supervision is provided

Illustrative Scenario (for general understanding only):

Scenario: A company hires a person to perform data entry work from home. The company requires the person to log in at specific times, follow detailed procedures provided by the company, use company software, and submit to daily supervision via video calls.

General Analysis: This scenario may share characteristics with situations where Factor A has not been satisfied in other contexts, because the level of control over how, when, and where work is performed may suggest an employment relationship. However, actual classification depends on all facts and circumstances. This is not a determination.

⚠️ Important: These examples are purely illustrative and do not constitute classification determinations or legal advice. Classification depends on the totality of circumstances and should be evaluated by legal counsel.

Factor B: Work Outside Usual Business OR Outside All Places of Business

General Description: According to the statute, this factor is satisfied if EITHER:

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

Considerations that may be relevant:

  • Whether the work is integral to the hiring entity’s core business
  • Whether the work is a regular part of business operations
  • Whether the work supports the primary business function
  • Geographic location of work performance

Illustrative Scenario (for general understanding only):

Scenario: A restaurant hires someone to redesign its website while the person works from their home office.

General Analysis: This scenario might share characteristics with situations where Factor B has been satisfied, because web design may be considered outside the usual course of a restaurant’s business (food service), and the work is performed outside the restaurant’s physical premises. However, if the restaurant regularly employs IT staff or web services are integral to its operations, the analysis might differ. Actual classification requires complete factual analysis.

⚠️ Important: This example is for general educational purposes only and does not constitute a determination.

Factor C: Independent Established Trade

General Description: According to the statute, the person must be customarily engaged in an independently established trade, occupation, profession or business of the same nature as the work performed.

Considerations that may be relevant (from guidance):

  • Whether the person holds a business license
  • Whether the person markets services to multiple clients
  • Whether the person has made capital investments in the business
  • Whether the person holds themselves out as being in business
  • Whether the person has established business operations

Illustrative Scenario (for general understanding only):

Scenario: A person who has operated a licensed graphic design business for three years, serves multiple clients, maintains a business website, and has invested in professional equipment is hired by a company for a specific design project.

General Analysis: This scenario may share characteristics with situations where Factor C has been satisfied, because the person appears to operate an independently established business in the same field as the contracted work. However, the specific nature of the relationship with this particular client would require examination. This is not a determination.

⚠️ Important: This example is purely illustrative and does not constitute a classification determination.

Wage and Hour: NRS 608.0155 Test

Statutory Authority: NRS 608.0155
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec0155

According to NRS 608.0155, as amended in 2015, a conclusive presumption of independent contractor status exists for purposes of minimum wage laws (NRS Chapter 608) if certain conditions are met.

General Requirements (from statute):

The person is conclusively presumed to be an independent contractor if:

  1. The person is not a foreign national who is not legally present in the United States
  2. The person is required by contract to hold necessary state/local business licenses and maintain necessary occupational licenses, insurance, or bonding
  3. The person meets at least THREE of the following six criteria: a) Has control and discretion over means, manner, and result of work b) Has control over time when work is performed c) Is not required to work exclusively for the principal (with limited exceptions) d) Is free to hire employees to assist with work e) Has substantial investment in business and assumes risk of profit or loss f) Provides tools and instrumentalities primarily, except when unavailable by nature of work

⚠️ Note: Meeting these criteria creates a “conclusive presumption” for NRS Chapter 608 (wage and hour) purposes only. This does not determine classification for unemployment insurance, workers’ compensation, or tax purposes.

Source: Nevada Senate Bill 224 (2015)

Workers’ Compensation: NRS 616B.603 and 616A.255

Statutory Authority: NRS 616B.603, NRS 616A.255
Official Source: https://www.leg.state.nv.us/nrs/

According to Nevada workers’ compensation statutes, independent contractor status for workers’ compensation purposes involves different considerations than other tests.

General Framework (from statute):

NRS 616A.255 defines “independent contractor” generally as “any person who renders service for a specified recompense for a specified result, under the control of the person’s principal as to the result of the person’s work only and not as to the means by which such result is accomplished.”

NRS 616B.603 adds requirements including that the contractor must have an “independent enterprise” that is not in the same trade, business, profession or occupation as the entity for which services are provided.

⚠️ Important: Workers’ compensation classification determinations are highly fact-specific. Consult Nevada DIR and legal counsel for guidance on specific situations.

Remote Work Classification Considerations

⚠️ ADDITIONAL COMPLEXITY: For remote workers, classification analysis may involve additional factors:

  • Physical work location vs. business location
  • Nature of work relationship in virtual environment
  • Level of control and independence in remote setting
  • How control is exercised (e.g., through software monitoring, virtual supervision)
  • Provision of equipment and materials for remote work
  • Expense reimbursement for home office costs

These factors do not change the applicable legal tests but may affect how the tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with Nevada law and your specific circumstances.

Potential Consequences of Misclassification

According to Nevada statutes and administrative guidance, misclassification may result in various consequences depending on which law is violated:

For Employers (potential consequences may include, non-exhaustive):

  • Back payment of unemployment insurance taxes
  • Penalties from Nevada DETR for unpaid UI contributions
  • Workers’ compensation premium adjustments and penalties
  • Potential exposure to wage and hour claims
  • Back wages for minimum wage and overtime violations
  • Fines up to $5,000 per violation under NRS 608.195
  • Civil litigation exposure
  • Tax implications at state and federal levels

For Workers (potential effects may include):

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections
  • May affect leave benefit eligibility
  • Tax filing and liability considerations

⚠️ Note: The specific consequences depend on many factors. This is general information only based on statutory frameworks.

Information reflects sources available as of December 2025.

How to Seek Classification Guidance

Classification questions should be addressed through:

  • Nevada DETR (Unemployment Insurance): (702) 486-0250 (Las Vegas) or (775) 684-0350 (Northern Nevada) – https://detr.nv.gov/
  • Nevada Office of the Labor Commissioner (Wage/Hour): (702) 486-2650 or (775) 684-1890 – https://labor.nv.gov/
  • Nevada DIR (Workers’ Compensation): (775) 684-7260 – https://dir.nv.gov/
  • Employment attorney licensed in Nevada
  • Tax professional familiar with Nevada and federal law
  • IRS (for federal tax implications): https://www.irs.gov/

Minimum Wage Information

Current Nevada Minimum Wage

According to the Nevada Office of the Labor Commissioner, the state minimum wage as of December 2025 is:

Effective Date Rate Source
July 1, 2024 $12.00/hour Nevada OLC
2025 $12.00/hour No scheduled increase as of Dec 2025
2026 $12.00/hour No scheduled increase announced as of Dec 2025

Source: Nevada Office of the Labor Commissioner – https://labor.nv.gov/Wages/Minimum_Wage_Bulletins/

Background on Two-Tier System Elimination

According to available information, Nevada previously operated a two-tier minimum wage system where employers could pay a lower rate if they provided qualifying health benefits. Nevada voters approved Ballot Question 2 in November 2022, which:

  • Eliminated the two-tier system effective July 1, 2024
  • Established a single flat minimum wage of $12.00/hour for all employees
  • Repealed the automatic cost-of-living adjustment formula
  • Gave the Legislature authority to adjust wages above $12.00 in the future

Source: Nevada Constitution Article 15, Section 16; NRS 608.250

Application to Remote Workers

General Principles (as commonly understood):

According to general legal principles and Nevada OLC guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Nevada would generally be subject to Nevada minimum wage
  • Employer location is generally not the determining factor for minimum wage purposes
  • Multi-state employers may need to apply different state minimum wages to different workers based on work location

However, specific situations may vary. Employers should consult Nevada OLC or legal counsel for guidance on particular circumstances.

Local Minimum Wages in Nevada

According to available research as of December 2025, Nevada does not currently have local jurisdictions with minimum wages that exceed the state minimum wage. However, employers should verify with local authorities in the specific jurisdictions where they operate or where employees are located.

Cities/Counties Checked: Las Vegas, Reno, Henderson, Clark County, Washoe County Status: No local minimum wages identified exceeding state rate as of December 2025

⚠️ Important: Local ordinances can change. Employers operating in multiple jurisdictions should verify requirements in each location and consider consultation with legal counsel.

Variations and Exemptions

According to Nevada law and regulations, certain variations or exemptions may apply in some circumstances:

Youth/Training Wages

According to federal Fair Labor Standards Act (FLSA) provisions that may apply in Nevada:

  • Federal law allows employers to pay workers under 20 years old a training wage of $4.25/hour for the first 90 consecutive calendar days of employment
  • After 90 days or when the worker turns 20 (whichever comes first), the full minimum wage applies
  • Nevada law does not appear to have a specific state youth minimum wage provision

⚠️ Note: Employers should verify applicability with Nevada OLC and consult legal counsel before applying any sub-minimum wage rates.

Tipped Workers

Nevada Prohibits Tip Credits:

According to Nevada law, Nevada does NOT allow employers to use a “tip credit” to pay tipped employees less than the full minimum wage.

  • Nevada minimum wage for tipped employees: $12.00/hour (same as non-tipped)
  • Tips belong to the employee and cannot be credited toward minimum wage obligations
  • Mandatory tip pooling may be permitted under certain conditions
  • Taking deductions based on tips is prohibited by NRS 608.160

Source: NRS 608.160; Nevada OLC Guidance

⚠️ This is significantly different from federal law, which allows tip credits in many states. Nevada requires the full minimum wage regardless of tips received.

Workers with Disabilities

According to available information:

  • Nevada previously allowed certain employers to obtain certificates to pay workers with intellectual and developmental disabilities a sub-minimum wage
  • Assembly Bill 366 (2021) phases out this program
  • As of January 1, 2025, new certificates may no longer be issued
  • Complete phase-out scheduled for January 1, 2028
  • Employers with existing certificates should consult Nevada DHHS Division of Public and Behavioral Health for current status

Source: Nevada AB 366 (2021); NRS 608.255

Other Potential Exemptions

According to NRS Chapter 608, certain exemptions from minimum wage provisions may apply to:

  • Employees not covered by Nevada Constitution Article 15, Section 16
  • Certain agricultural employees (under specific conditions)
  • Outside commissioned salespeople (meeting specific criteria)
  • Some other narrowly defined categories

⚠️ Note: Exemptions are narrowly construed and fact-specific. Do not assume an exemption applies without verification from official sources and legal counsel.

Comparison with Neighboring States (For Reference Only)

State 2025 Minimum Wage 2026 Minimum Wage Notes
Nevada $12.00 $12.00 (no announced increase) No state income tax
California $16.00 TBD (typically increases annually) Higher cost of living
Arizona $14.70 TBD (adjusted for CPI) Annual inflation adjustments
Utah $7.25 (federal) TBD Follows federal minimum
Oregon Varies by region TBD Three-tier regional system

⚠️ Note: This comparison is for general reference only. Each state’s laws apply based on where work is performed. Rates shown are for standard minimum wage; states may have different rates for tipped workers, minors, or other categories. Always verify current rates with official state sources.

Resources for Current Minimum Wage Information

⚠️ CRITICAL REMINDER: Minimum wage compliance depends on many factors including employer size, employee type, work location, exemption status, and local ordinances.

Overtime and Break Requirements

A. Nevada Overtime Standards

Governing Framework

Nevada has BOTH daily and weekly overtime requirements that differ from federal Fair Labor Standards Act (FLSA) standards.

Statutory Authority: NRS 608.018
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec018
Regulatory Guidance: NAC 608.125

Daily Overtime Requirement (NRS 608.018(1))

General Framework (as stated in statute):

According to NRS 608.018(1), an employer shall pay 1.5 times an employee’s regular wage rate whenever an employee who receives compensation for employment at a rate LESS than 1.5 times the minimum rate works:

(a) More than 40 hours in any scheduled week of work; OR

(b) More than 8 hours in any workday unless by mutual agreement the employee works a scheduled 10 hours per day for 4 calendar days within any scheduled week of work (4/10 schedule)

Practical Application for 2025-2026:

Given Nevada’s $12.00/hour minimum wage:

  • 1.5 times minimum wage = $18.00/hour
  • Employees earning LESS than $18.00/hour are entitled to daily overtime after 8 hours in a 24-hour period
  • Employees earning $18.00/hour or MORE are generally only entitled to weekly overtime (after 40 hours/week)

Example Calculation (Illustrative Only):

Scenario: An employee earns $15.00/hour (less than $18.00) and works 9 hours in a single day but only 35 hours total for the week.

General Analysis: According to NRS 608.018(1), this employee would typically be entitled to 1 hour of overtime pay at $22.50/hour ($15.00 x 1.5) for that day, even though weekly hours don’t exceed 40. The daily overtime threshold applies because the employee’s rate is below $18.00/hour.

⚠️ Important: This is a simplified example for illustrative purposes only. Actual overtime calculations depend on complete facts and circumstances. This is not a wage determination.

Weekly Overtime Requirement (NRS 608.018(2))

General Framework (as stated in statute):

According to NRS 608.018(2), an employer shall pay 1.5 times an employee’s regular wage rate whenever an employee who receives compensation at a rate NOT less than 1.5 times the minimum rate works more than 40 hours in any scheduled week of work.

Practical Application:

  • Employees earning $18.00/hour or more: Generally entitled to overtime only after 40 hours per week (no daily overtime)
  • Employees earning less than $18.00/hour: Entitled to BOTH daily overtime (after 8 hours/day) AND weekly overtime (after 40 hours/week)

⚠️ Note: When both daily and weekly overtime apply, employers must ensure proper calculation to avoid paying less than what is owed. Consult legal counsel or Nevada OLC for guidance on calculating overlapping overtime obligations.

Exception: 4/10 Schedule

According to NRS 608.018(1)(b), the daily overtime requirement does NOT apply if:

  • By mutual agreement between employer and employee
  • The employee works a scheduled 10 hours per day
  • For 4 calendar days within any scheduled week of work

Requirements for 4/10 Schedule:

  • Must be regularly scheduled (not sporadic)
  • Must be by mutual agreement (not unilateral employer decision)
  • Limited to 4 days per week at 10 hours each
  • If schedule is deviated from or employee works additional hours, overtime rules apply

Source: NRS 608.018(1)(b); Nevada OLC Guidance

Application to Remote Workers

General Principles:

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers.

However, specific applicability depends on exemption status, which requires detailed analysis.

Remote Work Challenges for Overtime Compliance:

According to employment law practitioners, calculating compensable time for remote workers may involve complexities:

  • After-hours email responses
  • Virtual meetings outside regular hours
  • On-call time at home
  • Partial days or interrupted work periods
  • Time spent in work-related activities in home environment

These determinations are fact-specific. Employers should consult wage-hour counsel for guidance on tracking and paying remote workers.

Overtime Exemptions

Nevada recognizes certain exemptions from overtime requirements. The burden is on the employer to prove an exemption applies.

Executive, Administrative, and Professional (EAP) Exemptions

General Framework:

To potentially qualify for EAP exemptions under Nevada law, employees generally must satisfy tests related to:

  1. Salary Basis: Paid a predetermined salary not subject to reduction based on work performed
  2. Salary Level: Meets minimum salary threshold
  3. Duties: Performs exempt-level duties as defined by regulation

Salary Thresholds (Based on Federal Updates Nevada May Follow):

According to federal Department of Labor regulations that Nevada may apply:

  • Effective July 1, 2024: $844 per week ($43,888 annually)
  • Effective January 1, 2025: $1,128 per week ($58,656 annually)

⚠️ Note: Nevada may apply federal standards or have its own standards. Employers should verify current Nevada requirements with Nevada OLC and legal counsel.

Duties Tests:

The Nevada regulations generally describe exempt duties categories:

Executive:

  • Primary duty is management of enterprise or department
  • Customarily directs work of two or more employees
  • Has authority to hire/fire or makes recommendations that carry weight

Administrative:

  • Primary duty is office or non-manual work related to management or business operations
  • Exercise of discretion and independent judgment on significant matters

Professional:

  • Primary duty requires advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized instruction

⚠️ Important: Job title alone does not determine exemption status. Meeting the salary threshold alone is insufficient. All three tests (salary basis, salary level, duties) must be satisfied. Consult DOL guidance and legal counsel for classification decisions.

Source: 29 CFR § 541; Nevada may adopt or modify federal standards

Computer Professional Exemption

According to federal regulations that may apply in Nevada:

  • May be paid hourly or salary
  • Hourly rate threshold: $27.63/hour (federal standard)
  • OR Salary threshold: As described above for EAP
  • Plus must meet duties test for computer professionals

Source: 29 CFR § 541.400

Other Common Exemptions (NRS 608.018(3))

According to NRS 608.018(3), overtime provisions do NOT apply to:

(a) Employees not covered by minimum wage provisions of Nevada Constitution Article 15, Section 16

(b) Certain agricultural employees

(c) Employees in retail or service business if:

  • Regular rate is more than 1.5 times minimum wage, AND
  • More than half compensation comes from commissions

(d) Employees in bona fide executive, administrative or professional capacities

(e) Employees covered by collective bargaining agreements providing otherwise for overtime

(f) Drivers, drivers’ helpers, loaders and mechanics for motor carriers subject to Motor Carrier Act of 1935

(g) Taxicab and limousine drivers

(h) Certain delivery drivers paid on trip-rate or delivery payment plan

(i) Commissioned outside salespeople

(j) Certain agricultural employees

(k) Domestic workers in private homes

(l) Part-time employees primarily engaged as baby sitters

(m) Salespersons or mechanics primarily engaged in selling or servicing automobiles, trucks or farm equipment

(n) Mechanics or workers for hours covered by NRS 338.020 (prevailing wage provisions)

(o) Domestic workers as defined in NRS 613.620 who provide care for individuals and work in private residences

⚠️ Note: Exemptions are narrowly interpreted. Classification errors can result in significant liability. Professional guidance strongly recommended.

Source: NRS 608.018(3)

B. Meal and Rest Break Requirements

Nevada state law REQUIRES meal and rest breaks for most employees. This differs from federal law, which does not mandate breaks.

Rest Break Requirements (NRS 608.019(2))

Statutory Authority: NRS 608.019(2)
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec019

General Framework (as described by statute):

According to NRS 608.019(2), every employer shall authorize and permit all employees to take rest periods, which, insofar as practicable, shall be in the middle of each work period.

Duration: 10 minutes for each 4 hours or major fraction thereof

Paid/Unpaid: Rest periods are counted as hours worked and must be paid

Timing: Should be in the middle of each work period when practicable

Exception: Rest periods need not be authorized for employees whose total daily work time is less than 3.5 hours

Example Application (Illustrative Only):

Hours Worked Rest Breaks Required
Less than 3.5 hours None required
3.5 to less than 6 hours One 10-minute paid break
6 to less than 10 hours Two 10-minute paid breaks
10 to less than 14 hours Three 10-minute paid breaks

⚠️ Note: This is a general framework. Specific situations may vary. Employers should consult Nevada OLC for guidance on particular work schedules.

Source: NRS 608.019(2)

Meal Break Requirements (NRS 608.019(1))

Statutory Authority: NRS 608.019(1)
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec019

General Framework (as described by statute):

According to NRS 608.019(1), an employer shall not employ an employee for a continuous period of 8 hours without permitting the employee to have a meal period of at least one-half hour.

Duration: At least 30 minutes

Trigger: After 8 continuous hours of work

Paid/Unpaid: Generally unpaid if employee is completely relieved of duties

What Constitutes “Continuous”: No period of less than 30 minutes interrupts a continuous period of work for purposes of this requirement

Source: NRS 608.019(1)

Application to Remote Workers

General Principles:

Break requirements generally apply to remote workers performing non-exempt work. Specific compliance mechanisms for remote workers may require consultation with legal counsel.

Potential Challenges for Remote Work:

According to employment practitioners, remote work presents specific break-related challenges:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks (e.g., doorbell, children)
  • Distinguishing between personal activities and work duties in home environment

Employer Considerations:

Employers may wish to implement:

  • Clear policies on break timing and duration for remote workers
  • Systems to track and document breaks
  • Training on importance of taking breaks
  • Communication about when employees should be “off duty”
  • Tools to help employees track their own break time

⚠️ Note: These are general considerations, not legal requirements. Employers should develop policies in consultation with legal counsel familiar with Nevada law.

Lactation Break Requirements (NRS 608.0193)

Statutory Authority: NRS 608.0193
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec0193

General Provisions:

According to NRS 608.0193, employers must provide reasonable break time for employees to express breast milk for nursing children. This time:

  • May run concurrently with rest breaks
  • Must be provided for up to 1 year after child’s birth
  • Employers must provide a place other than bathroom that is shielded from view and free from intrusion

Application to Remote Workers:

Remote workers working from home may use their home space for lactation purposes. However, employers should ensure remote workers are aware of their rights and that work expectations do not interfere with legally protected break time.

Source: NRS 608.0193

Resources and Guidance for Overtime and Breaks

For specific questions about overtime and breaks:

  • Nevada Office of the Labor Commissioner:
  • U.S. Department of Labor Wage and Hour Division:
  • Employment attorney or HR counsel: Consult for classification, time tracking, and break compliance guidance

⚠️ CRITICAL REMINDER: Wage and hour compliance is highly fact-specific and technical. Violations can result in significant back pay liability, penalties, and legal fees. Nevada’s daily overtime requirement is unusual and creates additional complexity. This information is for general background only. Employers should obtain professional guidance on exemption classification, time tracking systems, and break compliance for all workers, especially remote employees where monitoring presents unique challenges.

Mandatory Paid Leave Programs

Nevada Paid Leave Law (NRS 608.0197)

Legal Framework:

Statutory Authority: NRS 608.0197
Effective Date: January 1, 2020
Administering Agency: Nevada Office of the Labor Commissioner
Official Resource: https://labor.nv.gov/ (See “Rules to Be Observed by Employers”)

General Program Description (Based on Official Sources)

According to the Nevada Office of the Labor Commissioner, Nevada’s paid leave law generally:

  • Applies to private employers with 50 or more employees
  • Requires paid leave for employees at rate of 0.01923 hours per hour worked
  • Allows leave to be used for any reason
  • Provides job protection during leave use

⚠️ Note: This is paid leave that may be used for ANY purpose, not limited to sick leave. Nevada calls this “paid leave” rather than “paid sick leave.”

Coverage Framework

Employer Coverage

According to NRS 608.0197(1):

The law generally applies to “every employer in private employment” with 50 or more employees.

What this typically means:

  • Private sector employers (not government)
  • With 50 or more employees
  • Includes part-time and full-time employees in the count
  • Seasonal and temporary employees may count toward threshold

Exemptions may include:

  • Employers with fewer than 50 employees
  • Federal government
  • State and local government
  • Certain employers covered by collective bargaining agreements meeting specific statutory requirements (NRS 608.0197(8))

Source: NRS 608.0197(1), (8)

⚠️ Verification: Employers should consult official guidance or legal counsel to determine if covered.

Employee Eligibility

According to Nevada OLC guidance:

The law generally covers employees who:

  • Work for a covered employer (50+ employees)
  • Have completed 90 days of employment
  • Are employed in Nevada

May not apply to:

  • Employees in their first 90 days of employment
  • Certain categories that may be excluded by statute or regulation

Remote Workers: Generally subject to same rules as on-site workers when working from locations in Nevada. Specific situations may require consultation with Nevada OLC.

Source: Nevada OLC “Rules to Be Observed by Employers”

Accrual Provisions (As Described in Statute)

Accrual Rate (NRS 608.0197(1)(a)):

According to the statute, an employee is entitled to at least 0.01923 hours of paid leave for each hour of work performed.

What this means in practice:

  • 0.01923 hours per hour worked
  • Approximately 40 hours (1 work week) per 2,080 hours (52 weeks) worked
  • Approximately 1 hour of paid leave for every 52 hours worked

Example Calculation (Illustrative Only):

Scenario: An employee works 40 hours per week for 52 weeks = 2,080 hours annually

Calculation: 2,080 hours × 0.01923 = approximately 40 hours of paid leave accrued per year

⚠️ Note: This is a simplified example. Actual accrual depends on hours actually worked and may vary by pay period. This is not a determination.

Accrual Methods (NRS 608.0197(1)(b)):

According to the statute, employers may choose ONE of two methods:

(1) Front-loading Method:

  • Employee receives on the first day of each benefit year the total number of hours they’re entitled to accrue for that year
  • Employer determines the benefit year
  • No accrual tracking needed during year

(2) Accrual Method:

  • Employee accrues leave over the course of the benefit year
  • Tracking required each pay period or month
  • Employee accumulates hours gradually

Source: NRS 608.0197(1)(b)

Carryover Requirements (NRS 608.0197(1)(c)):

According to the statute, paid leave accrued pursuant to the accrual method may carry over between benefit years.

However: Employers may limit the amount of paid leave that may be carried over to 40 hours.

What this generally means:

  • Employers using the accrual method must allow at least some carryover
  • Employers may cap carryover at 40 hours
  • Employers using front-loading method may have different considerations

Source: NRS 608.0197(1)(c)

When Accrual Begins:

According to Nevada OLC guidance in “Rules to Be Observed by Employers,” accrual generally begins:

  • For the accrual method: From the first day of employment
  • Employee may use leave after completing 90 days of employment
  • Employer determines the benefit year

Source: Nevada OLC “Rules to Be Observed by Employers” (Effective January 16, 2025)

Usage Provisions (As Stated in Law)

Permitted Uses (NRS 608.0197(2)(b))

According to NRS 608.0197(2)(b), an employer shall allow an employee to use paid leave for ANY use, including without limitation:

  1. Treatment of a mental or physical illness, injury, or health condition
  2. Receiving a medical diagnosis or medical care
  3. Receiving or participating in preventative care
  4. Participating in caregiving
  5. Addressing other personal needs related to the health of the employee

⚠️ Important Distinction: Unlike many state “paid sick leave” laws, Nevada’s law explicitly allows use “for any use” – meaning employees do not need to have a qualifying reason related to health or family care.

Source: NRS 608.0197(2)(b)

Increment of Use (NRS 608.0197(2)(a))

According to the statute, paid leave may be used in increments determined by the employer, but:

  • The increment may not exceed 4 hours
  • If the employer does not specify an increment, it is deemed to be 4 hours

What this typically means:

  • Employees can use leave in chunks of 4 hours or less (depending on employer policy)
  • Employers cannot require employees to use a full day if they only need a few hours

Source: NRS 608.0197(2)(a)

Rate of Pay During Leave (NRS 608.0197(2)(d))

According to the statute, paid leave must be paid at:

  • The employee’s regular rate of pay
  • For hourly employees: Their regular hourly rate
  • For salaried employees: The calculation is based on dividing salary by hours worked in previous 90 days

Source: NRS 608.0197(2)(d)

Employer Policies on Notice and Documentation

The statute does not specify detailed requirements for employee notice or employer documentation requests. Employers may establish reasonable policies, but:

  • Policies should not create barriers to leave use
  • Employers should consult legal counsel to ensure policies comply with statute
  • Nevada OLC may issue additional guidance on permissible policies

⚠️ Note: Employers cannot require extensive documentation for short leave periods. Policies should be developed with legal counsel guidance.

Employer Obligations (From Statute and Regulations)

Posting Requirements (NRS 608.0197(4)):

According to the statute, the Labor Commissioner shall prepare a bulletin setting forth the benefits created by this section. All employers must:

  • Post the bulletin in a conspicuous location in each workplace
  • Bulletin may be included in any printed abstract required by NRS 608.013

Bulletin available at: https://labor.nv.gov/

Recordkeeping (NRS 608.0197(5)):

According to the statute, employers must:

  • Maintain a record of receipt/accrual and use of paid leave for each employee
  • Retain records for 1 year following entry of information
  • Make records available for inspection by Labor Commissioner upon request

Source: NRS 608.0197(5)

Prohibition on Retaliation (NRS 608.0197(2)(c)):

According to the statute, an employer shall not:

  • Retaliate against an employee for using paid leave available to that employee
  • Discriminate or take adverse action for leave use

Source: NRS 608.0197(2)(c)

Relationship with Other Leave

How Nevada Paid Leave Interacts with Other Programs:

According to the statute and general principles:

Federal FMLA:

  • Nevada paid leave and FMLA may run concurrently
  • FMLA provides job protection for qualifying events
  • Nevada paid leave can provide pay during otherwise unpaid FMLA leave
  • Employers must comply with both laws when both apply

Employer PTO Policies:

  • Nevada paid leave law sets the MINIMUM requirement
  • Employers may provide more generous leave policies
  • Employers may not provide less than statutory minimum
  • If employer policy already meets or exceeds requirements, it may be deemed compliant

Workers’ Compensation Leave:

  • May run separately
  • Workers’ compensation provides different benefits for work-related injuries
  • Employers should consult legal counsel on interaction

⚠️ Note: These interactions can be complex. Consult legal counsel for policy coordination.

Source: NRS 608.0197(6)

Penalties for Non-Compliance

According to NRS 608.195 and general enforcement provisions:

Potential consequences for violations may include:

  • Administrative complaints filed with Nevada OLC
  • Investigation by Labor Commissioner
  • Orders to comply with law
  • Payment of owed leave benefits
  • Civil penalties
  • Criminal misdemeanor penalties in some circumstances

Source: NRS 608.195

⚠️ Note: Specific penalties depend on nature and extent of violation. Employers should consult legal counsel to ensure full compliance.

COVID-19 Vaccination Leave (NRS 608.01972)

⚠️ Note: This section expired by limitation. Employers should verify current status.

Historical Provision:

Nevada previously required employers to provide paid leave for employees to receive COVID-19 vaccinations. According to the statute, this provision has expired.

Source: NRS 608.01972 (Expired by limitation per Chapter 536, Statutes of Nevada 2021)

Resources for Paid Leave Compliance

  • Nevada Office of the Labor Commissioner:
    • Paid Leave Information: https://labor.nv.gov/
    • “Rules to Be Observed by Employers” document available online
    • Phone: (702) 486-2650 (Las Vegas) or (775) 684-1890 (Carson City)
  • Required Poster:
  • For Legal Guidance:
    • Employment attorney licensed in Nevada
    • Nevada State Bar Lawyer Referral Service: (702) 382-0504 or (800) 237-7136

⚠️ CRITICAL REMINDER: Nevada’s paid leave law contains numerous specific requirements, limitations, and compliance obligations. The law differs from many other states’ “paid sick leave” laws because it allows leave to be used for ANY reason, not just health-related purposes. Employers must track accrual, allow usage, maintain records, post notices, and avoid retaliation.

Workers' Compensation Overview

Legal Framework:

Statutory Authority: NRS Chapters 616A-D, 617
Administering Agency: Nevada Division of Industrial Relations
Contact Information:

  • Website: https://dir.nv.gov/
  • Phone: (775) 684-7260 (Workers’ Compensation Section)
  • Carson City Office: 400 W. King St., Suite 400, Carson City, NV 89703
  • Las Vegas Office: 3360 W. Sahara Ave., Suite 250, Las Vegas, NV 89102

General Coverage Requirements (As Stated in Law)

According to Nevada statutes:

Workers’ compensation coverage is generally required for employers who have “in service any person under a contract of hire.”

Statutory Framework (from NRS 616B.612):

The general rule is that coverage is required unless a specific exclusion applies. According to Nevada law, this typically means:

  • Employers with one or more employees generally must maintain coverage
  • Coverage applies to most employment relationships
  • Certain specific exemptions exist (see below)

Source: NRS 616B.612; Nevada DIR Employer Coverage Requirements

⚠️ Note: Coverage determinations can be complex and fact-specific. Employers uncertain about their obligations should consult Nevada DIR or legal counsel.

Statutory Exemptions (from NRS 616B.654):

According to NRS 616B.654, certain categories of workers are exempt from workers’ compensation coverage requirements, including:

  1. Casual employees employed otherwise than for employer’s trade or business (not exceeding $750 in a calendar quarter and not employed more than 240 hours)
  2. Sole proprietors, partners, and LLC members who elect to exclude themselves
  3. Corporate officers and LLC managers who reject coverage in writing
  4. Licensed real estate brokers, broker-salespersons, and salespersons
  5. Certain direct sellers meeting specific criteria
  6. Certain sports officials
  7. Clergy, rabbis, lay readers, and similar religious positions
  8. Others as specified in statute

Source: NRS 616B.654

⚠️ Important: Exemptions are narrowly construed. Do not assume an exemption applies without verification from Nevada DIR and legal counsel.

Nevada’s Workers’ Compensation System

System Structure:

Nevada operates a private insurance market system for workers’ compensation. According to Nevada DIR:

What this generally means:

  • Employers purchase coverage from authorized private insurance carriers
  • Some employers may qualify for self-insurance with Nevada DIR approval
  • No state monopolistic fund (employers choose their carrier)

Source: Nevada DIR – https://dir.nv.gov/WCS/

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only.

General Legal Standard

Workers’ compensation in Nevada typically covers injuries that “arise out of and in the course of employment.” Application of this standard to remote workers is fact-dependent.

Key Statutory Language (NRS 616C.150):

According to the statute, an injury must:

  • Arise out of employment (causal connection between injury and employment)
  • Occur in the course of employment (during work time and work activity)

Source: NRS 616C.150

Factors That May Be Considered

According to case law, agency guidance, and legal commentary, factors that may be relevant in determining coverage for remote workers include:

Work-Relatedness Factors:

  • Whether employee was engaged in work activity at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Whether activity was authorized, expected, or required by employer
  • Whether activity served employer’s business interests
  • Nature and extent of employer control over home workspace

Environmental Factors:

  • Whether home office was established as official work location
  • Whether employer provided or approved equipment and setup
  • Whether employer inspected or had knowledge of work environment
  • Hazards present in work area

⚠️ Important: This list is not exhaustive and no single factor is determinative. Actual coverage determinations are made by Nevada DIR and/or insurers based on complete factual circumstances.

Illustrative Scenarios (For General Understanding Only)

⚠️ Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by Nevada workers’ compensation insurers and Nevada DIR based on complete information.

Scenario Category: Work-Related Activities in Designated Home Office

Example Situation 1: Employee trips over computer cables in designated home office while walking to retrieve work documents during scheduled work hours.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in other contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During scheduled work hours
  • Hazard related to work equipment

However, compensability would depend on complete factual analysis including:

  • Whether employer knew of or authorized home office setup
  • Whether employee was required to work from home
  • Specific circumstances of the injury
  • Other relevant facts

⚠️ This is not a coverage determination. Actual determination would be made by insurer/Nevada DIR based on all facts.

Example Situation 2: Employee develops carpal tunnel syndrome from extended computer use performing work duties over several months.

General Observations: Occupational diseases and repetitive stress injuries from work activities may potentially be compensable in some circumstances under Nevada law (NRS 617.440), but determination depends on factors such as:

  • Medical documentation of work-relatedness
  • Whether condition arose primarily from employment activities
  • Duration and nature of work activities
  • Whether non-work activities contributed
  • Medical causation opinions
  • Other relevant facts

⚠️ This is not a coverage determination. Consult medical professionals and Nevada workers’ comp insurer/attorney for actual determinations.

Scenario Category: Personal Comfort Activities

Example Situation: Employee injured while preparing personal meal in kitchen during lunch break.

General Observations: Personal comfort activities unrelated to work duties may be less likely to be considered work-related under Nevada case law, based on general principles. However, specific facts matter, including:

  • Whether employee was completely relieved of all work duties
  • Whether kitchen is part of designated work area
  • Whether injury had any connection to work activities
  • Specific circumstances and timing

⚠️ This is general background only, not a coverage determination.

Scenario Category: Arising Out of Employment Requirement

Example Situation: Employee falls down stairs in home while going to answer personal doorbell during work hours.

General Observations: For coverage, injury typically must “arise out of” employment, meaning a causal connection to work. Personal activities in the home, even during work hours, may not satisfy this requirement. However, analysis would include:

  • Whether employee was performing any work-related task
  • Whether employee was on break or working
  • Whether there was any work-related reason for the activity
  • Complete circumstances

⚠️ This is general background only, not a coverage determination.

Workers’ Compensation Claims Process in Nevada

For Employees (General Framework from Statute):

According to Nevada statutes and regulations, the general process typically involves:

  1. Report Injury to Employer: NRS 616C.015 requires injured worker to give or cause to be given to employer notice of injury within 7 days
  2. Seek Medical Attention: Obtain treatment; employer may have list of approved providers under managed care
  3. File Claim: Complete form C-4 (Report of Industrial Injury or Occupational Disease) available from healthcare provider
  4. Employer Reporting: Employer must report to insurer and Nevada DIR within specified timeframes

Source: NRS 616C.015; Nevada DIR Claims Information

⚠️ Note: Deadlines are strictly enforced. Late reporting may affect claim. When in doubt about work-relatedness, report promptly and seek guidance from insurer or legal counsel.

For Employers (General Framework from Statute):

According to Nevada regulations:

  1. Report to Insurer: Immediately upon learning of injury
  2. File Form with Nevada DIR: Within specific deadline set by regulation
  3. Cooperate with Investigation: Provide information to insurer and DIR as requested
  4. Do Not Retaliate: Nevada law prohibits retaliation against workers for filing legitimate claims

Source: NRS Chapter 616C; NAC Chapter 616C

Benefits Generally Available (From Statute)

According to Nevada workers’ compensation statutes, benefits may include:

Medical Treatment (NRS 616C.090):

  • All reasonable and necessary medical care related to industrial injury
  • Includes doctor visits, hospitalization, surgery, medications, physical therapy

Temporary Total Disability (NRS 616C.475):

  • Wage replacement while unable to work
  • Generally 66 2/3% of average monthly wage
  • Subject to statutory maximums

Permanent Partial Disability (NRS 616C.490):

  • Compensation for permanent impairment
  • Based on medical evaluation and statutory schedule

Permanent Total Disability (NRS 616C.395):

  • For workers who cannot return to any gainful employment
  • Ongoing monthly benefits

Vocational Rehabilitation (NRS 616C.590):

  • Services to help injured worker return to work
  • May include retraining

Death Benefits (NRS 617.010):

  • Benefits to dependents if injury results in death

Source: NRS Chapters 616C, 617

⚠️ Note: Specific benefit amounts and eligibility depend on injury circumstances, wages, and statutory formulas. Consult Nevada DIR, claims administrator, or workers’ comp attorney.

Best Practices for Remote Work (Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers (Considerations):

  • Consider developing clear remote work policies addressing safety
  • Consider providing guidance on ergonomic home office setup
  • Consider offering or requiring ergonomic equipment
  • Consider maintaining documentation of remote work arrangements
  • Consider clear injury reporting procedures for remote workers
  • Consider safety training specific to remote work environments
  • Consider periodic check-ins on home office safety
  • Consult legal counsel and insurance carrier on best practices

For Remote Employees (Considerations):

  • Consider setting up dedicated, organized work area
  • Consider documenting work location and setup
  • Consider maintaining clear work hour boundaries
  • Consider reporting injuries promptly to employer
  • Consider following employer safety guidelines
  • Consider ergonomic setup to prevent repetitive stress injuries
  • Report any safety concerns to employer

⚠️ Note: These are suggestions only, not legal requirements. Employers should consult legal counsel, insurance carriers, and safety professionals to develop appropriate policies.

Resources and Contacts

Nevada Division of Industrial Relations:

For Legal Advice:

  • Workers’ compensation attorney licensed in Nevada
  • Nevada State Bar Lawyer Referral Service: (702) 382-0504 or (800) 237-7136

For Medical Evaluation:

  • Licensed healthcare providers authorized under Nevada workers’ compensation system

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage of remote worker injuries depends on specific facts and circumstances that must be evaluated on a case-by-case basis. Coverage questions should be directed to:

  1. Nevada workers’ compensation insurer (for claim filing and initial determination)
  2. Nevada Division of Industrial Relations (for official agency determinations)
  3. Licensed workers’ compensation attorney (for legal advice and representation)

Other Leave Entitlements and Protections

A. Family and Medical Leave

Federal FMLA (Applies in Nevada)

Statutory Authority: Family and Medical Leave Act of 1993 (29 U.S.C. §§ 2601-2654)
Administering Agency: U.S. Department of Labor

General Coverage:

According to federal law, FMLA generally applies to:

  • Private employers with 50+ employees
  • Public agencies (all governmental employees covered regardless of number of employees)
  • Public and private elementary and secondary schools (all employees covered)

Employee Eligibility (General Requirements):

  • Worked for employer for at least 12 months (not necessarily consecutive)
  • Worked at least 1,250 hours during the 12 months before leave
  • Works at location where employer has 50+ employees within 75 miles

Leave Entitlement:

  • Up to 12 weeks of unpaid, job-protected leave in a 12-month period for qualifying reasons
  • Up to 26 weeks for military caregiver leave

Qualifying Reasons:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies related to family member’s military deployment
  • Care for covered service member with serious injury or illness

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla

⚠️ Note: Nevada does not have a separate state family and medical leave law beyond federal FMLA. However, Nevada’s paid leave may be used in conjunction with FMLA for qualifying events.

B. Domestic Violence and Sexual Assault Leave

Statutory Authority: NRS 608.0198
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec0198

General Provisions:

According to NRS 608.0198, employees may be entitled to leave for matters related to domestic violence or sexual assault.

Coverage (as described in statute):

  • Applies to victims of domestic violence or sexual assault
  • Leave may be used for safety, legal proceedings, medical treatment, counseling, etc.
  • Employer may require reasonable documentation

Uses of Leave (from statute): According to NRS 608.0198(2), leave may be used for:

  • Obtaining legal advice or assistance
  • Attending court proceedings
  • Medical care or mental health counseling
  • Safety planning or relocation
  • Other activities related to domestic violence or sexual assault

Employer Obligations:

  • Cannot retaliate against employee for using protected leave
  • Must provide reasonable accommodation
  • May require advance notice when practicable

Source: NRS 608.0198

C. Use of Sick Leave for Family Members

Statutory Authority: NRS 608.01975
Official Source: https://www.leg.state.nv.us/nrs/nrs-608.html#NRS608Sec01975

General Provisions:

According to NRS 608.01975, employers must allow employees to use paid or unpaid sick leave to assist an immediate family member with a medical need.

Immediate Family Member Defined (from statute): According to the statute, “immediate family member” includes:

  • Child, foster child
  • Spouse, domestic partner
  • Sibling
  • Parent, mother-in-law, father-in-law
  • Grandchild, grandparent
  • Stepparent
  • Any person for whom the employee is the legal guardian

Source: NRS 608.01975

⚠️ Note: This provision applies to sick leave generally, whether provided by law or by employer policy.

D. Jury Duty Leave

Statutory Authority: NRS 6.190
Official Source: https://www.leg.state.nv.us/nrs/nrs-006.html#NRS006Sec190

General Provisions:

According to Nevada law:

  • Employees are protected from discharge or adverse action for jury service
  • Employer cannot require use of vacation or sick leave for jury duty
  • Employer may require advance notice (up to 3 days before jury duty)
  • Jury duty leave is generally unpaid (but employer may choose to pay)

Source: NRS 6.190

E. Military Leave

Federal Law – USERRA:

According to the Uniformed Services Employment and Reemployment Rights Act (38 U.S.C. §§ 4301-4335):

  • Service members have right to take leave for military service
  • Right to return to job with same status, pay, and seniority
  • Protection against discrimination based on military service
  • Up to 5 years of cumulative service typically protected

Nevada Law:

Nevada provides additional protections for service members beyond federal USERRA requirements. Employers should consult Nevada statutes and legal counsel for state-specific requirements.

Source: 38 U.S.C. §§ 4301-4335; Nevada statutes

F. Voting Leave

Statutory Authority: NRS 293.463
Official Source: https://www.leg.state.nv.us/nrs/nrs-293.html#NRS293Sec463

General Provisions:

According to Nevada law:

  • Employees may take time off to vote if insufficient time outside work hours
  • Generally provides for paid leave in amounts specified by statute
  • Employer may specify when during day leave may be taken

Source: NRS 293.463

G. Crime Victim Leave

Nevada law provides certain protections for crime victims who need time off for court proceedings and related matters. Employers should consult Nevada statutes and legal counsel for specific requirements.

Resources for Leave Laws

Anti-Discrimination Protections

Nevada’s Anti-Discrimination Framework

Statutory Authority: NRS Chapter 613 (Employment Practices)
Administering Agency: Nevada Equal Rights Commission (NERC)
Official Source: https://www.leg.state.nv.us/nrs/nrs-613.html

Contact Information:

  • Website: https://detr.nv.gov/nerc/
  • Phone: (702) 486-7161 (Southern Nevada) or (775) 823-6690 (Northern Nevada)
  • Address:
    • Las Vegas: 555 E. Washington Ave., Suite 4000, Las Vegas, NV 89101
    • Reno: 1818 College Parkway, Suite 102, Carson City, NV 89706

Protected Characteristics (NRS 613.330)

According to NRS 613.330, it is an unlawful employment practice for an employer to discriminate based on:

  • Race
  • Color
  • Religion
  • Sex
  • Sexual Orientation
  • Gender Identity or Expression
  • Age (40 and older)
  • Disability
  • National Origin

Source: NRS 613.330

⚠️ Note: Nevada’s protections overlap with but may extend beyond federal anti-discrimination laws. Employers must comply with both Nevada and federal requirements.

Types of Prohibited Discrimination

According to NRS 613.330, unlawful employment practices include:

1. Employment Decisions Based on Protected Characteristics

It is unlawful for an employer to:

  • Fail or refuse to hire
  • Discharge any person
  • Discriminate with respect to compensation, terms, conditions, or privileges of employment
  • Limit, segregate, or classify employees in ways that would deprive them of opportunities

Because of: race, color, religion, sex, sexual orientation, gender identity or expression, age, disability, or national origin

Source: NRS 613.330(1)

2. Wage Discussion Protection

According to NRS 613.330(7), it is unlawful to:

  • Prohibit employees from inquiring about, discussing, or voluntarily disclosing their own wages
  • Discriminate or take adverse action against employees for such wage discussions

Exceptions: This protection does not apply to:

  • Employees with access to compensation information as part of their job duties
  • Certain managerial or HR personnel

Source: NRS 613.330(7)

3. Disability Accommodation

According to NRS 613.330(5)-(6), it is unlawful to:

  • Interfere with use of aids or appliances (including service animals) by persons with disabilities
  • Refuse to permit service animal at place of employment when required for disability

Source: NRS 613.330(5)-(6)

4. Criminal History Consideration

According to NRS 613.330(8), employers must follow specific procedures when considering criminal history. Generally:

  • Cannot consider arrest records that did not result in conviction
  • Must follow fair chance hiring procedures
  • Certain positions may have different requirements

Source: NRS 613.330(8)

Discrimination Based on Lawful Product Use (NRS 613.333)

According to NRS 613.333:

It is unlawful for an employer to:

  • Fail to hire
  • Discharge
  • Otherwise discriminate against an employee

Because the employee: Engages in lawful use of any product outside premises of employer during nonworking hours, if that use does not adversely affect the employee’s job performance or safety of other employees

What this generally means:

  • Employees generally cannot be discriminated against for lawful off-duty conduct
  • Exception: If conduct affects job performance or workplace safety

Source: NRS 613.333

Pregnancy Accommodation (Nevada Pregnant Workers’ Fairness Act)

Statutory Authority: NRS 613.4353 et seq.
Official Source: https://www.leg.state.nv.us/nrs/nrs-613.html

General Provisions:

According to Nevada’s Pregnant Workers’ Fairness Act:

  • Employers must provide reasonable accommodations for conditions related to pregnancy, childbirth, or related medical conditions
  • Cannot take adverse employment actions against employee for requesting accommodation
  • Must engage in interactive process
  • Accommodation required unless it creates undue hardship

Common Accommodations May Include:

  • More frequent breaks
  • Modified work schedules
  • Temporary transfer to less strenuous position
  • Acquisition of equipment for seating
  • Lactation accommodation

Source: NRS 613.4353 et seq.

⚠️ Note: This is in addition to federal Pregnancy Discrimination Act protections.

Retaliation Prohibition (NRS 613.340)

According to NRS 613.340, it is unlawful to:

  • Discriminate against any person for opposing unlawful practices
  • Discriminate against any person for making a charge, testifying, assisting, or participating in an investigation, proceeding, or hearing

What this means:

  • Employees are protected when they report discrimination
  • Employees are protected when they participate in investigations
  • Retaliation itself is a violation even if underlying discrimination claim is not proven

Source: NRS 613.340

Employer Size Thresholds

According to NRS 613.320:

Nevada’s anti-discrimination laws generally apply to:

  • Employers with 15 or more employees for most protections
  • The 15-employee threshold is for each working day in each of 20 or more calendar weeks in the current or preceding calendar year

Source: NRS 613.320

⚠️ Note: Some protections may apply to smaller employers. Federal laws may have different thresholds. Employers should verify applicability with Nevada NERC and legal counsel.

Application to Remote Workers

General Principles:

Anti-discrimination laws generally apply to all employees regardless of work location. Remote workers in Nevada are entitled to the same protections as on-site workers.

Remote Work Considerations:

  • Cannot discriminate in offering remote work opportunities
  • Cannot discriminate in terms and conditions of remote work
  • Must provide reasonable accommodations for disabilities in remote work settings
  • Harassment protections apply to virtual environments
  • Retaliation protections apply to remote workers

Filing Discrimination Complaints

With Nevada Equal Rights Commission:

According to Nevada procedures, individuals who believe they have experienced discrimination may:

  • File complaint with Nevada NERC
  • Time limit: Generally within 300 days of the alleged discriminatory act
  • NERC will investigate complaint
  • NERC may issue right-to-sue notice
  • Individual may then file lawsuit in court

Source: NRS 613.405, 613.412

With EEOC (for Federal Claims):

Individuals may also file with Equal Employment Opportunity Commission for characteristics protected under federal law:

  • Website: https://www.eeoc.gov/
  • Phone: 1-800-669-4000
  • Time limit: Generally 180 or 300 days depending on state

Resources for Discrimination Issues

  • Nevada Equal Rights Commission: https://detr.nv.gov/nerc/
    • Las Vegas: (702) 486-7161
    • Northern Nevada: (775) 823-6690
  • U.S. Equal Employment Opportunity Commission: https://www.eeoc.gov/
    • Phone: 1-800-669-4000
  • Nevada State Bar Lawyer Referral Service: (702) 382-0504 or (800) 237-7136
  • Employment Attorney: For legal advice on discrimination claims

⚠️ CRITICAL REMINDER: Nevada’s anti-discrimination laws provide broad protections against employment discrimination, harassment, and retaliation. These protections apply to hiring, firing, compensation, terms and conditions of employment, and all aspects of the employment relationship. Remote workers are entitled to the same protections as on-site workers. Employers must be aware of protected characteristics, provide reasonable accommodations, allow wage discussions, and avoid retaliation.

Tax Information for Remote Work

A. Nevada State Taxes

No State Income Tax

Key Feature: Nevada does NOT impose a state income tax on wages or salaries.

According to the Nevada Department of Taxation:

Nevada does not impose or collect:

  • Personal income tax on wages
  • Personal income tax on salaries
  • Personal income tax on employment compensation

What this generally means for remote workers:

  • Nevada residents do not pay state income tax on wages
  • Workers performing services from Nevada locations generally do not owe Nevada state income tax on those wages
  • No state income tax withholding required on wages

Source: Nevada Department of Taxation – https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/

⚠️ Important Distinction: While Nevada has no income tax on wages, it does have other types of taxes (see below).

Other Nevada State Taxes

While Nevada has no income tax, the state generates revenue through other taxes:

Sales and Use Tax:

  • Nevada has sales tax on purchases
  • Rates vary by jurisdiction (state + local)
  • Generally 6.85% to 8.375% depending on location
  • Applies to goods and some services

Modified Business Tax (MBT):

  • Payroll tax on employers
  • General employers: 1.17% on gross wages minus health benefits (first $50,000 per quarter exempt)
  • Financial institutions: 1.554% on gross wages minus health benefits (no exemption)
  • Nonprofit organizations, tribal entities, political subdivisions exempt

Commerce Tax:

  • Annual tax on businesses with Nevada gross revenue exceeding $4 million
  • Rate varies by industry (0.051% to 0.331%)
  • Below $4 million threshold: no commerce tax owed

Property Tax:

  • On real property and business personal property
  • Rates vary by county and local jurisdiction

Source: Nevada Department of Taxation – https://tax.nv.gov/

B. Federal Tax Considerations

For Employees

Federal Income Tax:

Remote workers are subject to federal income tax on wages regardless of work location. According to general federal tax principles:

  • Wages are taxed based on where the employee performs the work
  • Employer should withhold federal income tax from wages
  • Employee files annual federal income tax return (Form 1040)

Social Security and Medicare (FICA) Taxes:

  • Employee pays 7.65% (6.2% Social Security + 1.45% Medicare)
  • Employer pays matching 7.65%
  • Applies to all employees regardless of location

Source: Internal Revenue Service – https://www.irs.gov/

For Self-Employed/Independent Contractors

Self-Employment Tax:

According to IRS guidance, self-employed individuals pay:

  • 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare)
  • Covers both employer and employee portions
  • Required if net earnings from self-employment are $400 or more
  • Paid through quarterly estimated tax payments

Federal Income Tax:

  • Self-employed individuals also pay federal income tax on net earnings
  • May deduct business expenses
  • Must file Schedule C with Form 1040

Estimated Tax Payments:

  • Due quarterly (April 15, June 15, September 15, January 15)
  • Form 1040-ES used to calculate estimated taxes
  • Penalties may apply for underpayment

Source: IRS – https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center

C. Multi-State Tax Considerations

⚠️ HIGHLY COMPLEX AREA: Multi-state taxation for remote workers involves intricate rules that vary by state. This information is general background only. Consult tax professionals for specific situations.

General Principles (Based on Common Tax Concepts)

Physical Presence/”Sourcing” Rule:

According to general state tax principles:

  • Income is typically taxed where the work is physically performed
  • A Nevada resident working remotely for an out-of-state employer would typically:
    • NOT pay Nevada state income tax (Nevada has none)
    • Generally would NOT pay the employer’s state income tax
    • May have exceptions (see “Convenience of Employer” rule below)

Example (Illustrative Only):

Scenario: Nevada resident works remotely from home in Nevada for a California-based company.

General Tax Treatment:

  • No Nevada state income tax (Nevada has none)
  • Generally no California state income tax because work performed in Nevada
  • Subject to federal income tax
  • Employer may need to consider Nevada payroll tax (MBT)

⚠️ Important: This is a simplified example. Actual tax treatment depends on specific facts and both states’ tax laws. Some states have special rules.

“Convenience of Employer” Rule

Complex Issue: A few states (including New York) apply a “convenience of employer” rule that may tax income even when work is performed out-of-state.

General Concept:

  • If employee works remotely for their own convenience (not employer’s requirement)
  • Some states may claim right to tax the income
  • Applies primarily to employees of employers in those specific states
  • Nevada does not have this rule, but other states where employer is based might

States with “Convenience of Employer” Rules (as of recent information):

  • New York
  • Pennsylvania (under some circumstances)
  • Delaware
  • Nebraska
  • Others may have similar provisions

⚠️ Critical: Nevada residents working for employers in these states should consult tax professionals about potential tax obligations in the employer’s state.

Source: Various state tax authorities; consult tax professional

Tax Credits for Taxes Paid to Other States

General Principle:

If a taxpayer owes tax to multiple states on the same income, many states provide credit for taxes paid to other states to prevent double taxation. However:

  • Nevada has no income tax, so no Nevada credit is needed
  • Nevada residents generally should not owe other states’ income tax when working from Nevada
  • If taxes were withheld incorrectly, refund may need to be sought

⚠️ Note: Federal law generally prevents states from taxing the same income twice, but complications can arise. Consult tax professional.

D. Employer Payroll Tax Obligations

For Nevada Employers

State Unemployment Insurance (SUI):

According to Nevada Department of Employment, Training and Rehabilitation:

  • Employers who pay $225+ in wages during a calendar quarter must register
  • Pay SUI tax quarterly to DETR
  • New employers: 2.95% rate
  • Experience-rated employers: 0.25% to 5.40%
  • Additional 0.05% for Career Enhancement Program (CEP)
  • Taxable wage base (2025): $41,800
  • Taxable wage base (2026): $43,700

Source: Nevada DETR – https://detr.nv.gov/Page/UI_Tax

Modified Business Tax (MBT):

As described above:

  • General employers: 1.17% on gross wages minus health benefits (first $50,000/quarter exempt)
  • Financial institutions: 1.554% (no exemption)
  • File quarterly with Nevada Department of Taxation

Source: Nevada Department of Taxation

Federal Payroll Taxes:

  • Federal Income Tax Withholding (as applicable based on employee W-4)
  • Social Security tax: 6.2% (employer portion)
  • Medicare tax: 1.45% (employer portion)
  • Federal Unemployment Tax (FUTA): 0.6% on first $7,000 per employee (after state credit)

Source: IRS – https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes

For Employers with Remote Workers in Other States

Complex Multi-State Obligations:

Employers with employees working remotely from other states may have:

  • Registration requirements in those states
  • Withholding obligations for those states’ income taxes
  • Unemployment insurance obligations in those states
  • Workers’ compensation requirements in those states

⚠️ Critical: This creates significant compliance complexity. Employers with multi-state remote workers should consult:

  • Payroll service providers with multi-state expertise
  • Tax professionals
  • Employment attorneys
  • State tax authorities in each state where workers are located

Source: Various state authorities

E. Tax Records and Documentation

For Employees

Recommended Records (General Guidance):

  • W-2 forms from employers
  • Form 1099-NEC or 1099-MISC if applicable
  • Records of estimated tax payments
  • Receipts for potentially deductible expenses
  • Home office records if claiming home office deduction

Retention: Generally keep tax records for at least 3 years, longer for certain situations

For Employers

Required Records (Federal and Nevada):

  • Employee W-4 forms
  • Time and attendance records
  • Wage and hour records
  • Payroll tax deposits and filings
  • Unemployment insurance records
  • Workers’ compensation records
  • Quarterly and annual tax returns

Retention: Generally 4 years for employment tax records; verify with IRS and Nevada agencies

Source: IRS and Nevada agency guidance

F. Home Office Deduction

⚠️ COMPLEX TAX ISSUE – CONSULT TAX PROFESSIONAL

For Employees (Under Current Federal Law):

According to Tax Cuts and Jobs Act of 2017:

  • Employees generally CANNOT deduct home office expenses for tax years 2018-2025
  • This suspension applies to unreimbursed employee expenses
  • May change after 2025 if law is modified

For Self-Employed/Independent Contractors:

Self-employed individuals may be able to deduct home office expenses if:

  • Home office is used regularly and exclusively for business
  • Home office is principal place of business
  • Deduction calculated based on actual expenses or simplified method

Source: IRS Publication 587; consult tax professional

Resources for Tax Information

⚠️ ALWAYS VERIFY WITH OFFICIAL SOURCES

Nevada Tax Authorities:

Federal Tax Authorities:

Professional Assistance:

  • Licensed CPA (Certified Public Accountant)
  • IRS Enrolled Agent
  • Tax attorney
  • Payroll service provider with multi-state expertise

⚠️ FINAL TAX REMINDER: Tax laws are complex and change frequently. Federal, state, and local tax obligations vary based on numerous factors including employment status, work location, employer location, residency, and specific circumstances. This information is general background only and does NOT constitute tax advice. DO NOT make tax decisions based solely on this information. Always consult qualified tax professionals, official tax agencies, and current IRS and state tax guidance for your specific situation. Improper tax treatment can result in penalties, interest, and significant financial liability.

Resources

Nevada State Agencies

Nevada Office of the Labor Commissioner

  • Website: https://labor.nv.gov/
  • Carson City Office:
    • Address: 1818 E. College Parkway, Suite 102, Carson City, NV 89706
    • Phone: (775) 684-1890
    • Fax: (775) 687-6409
  • Las Vegas Office:
    • Address: 3340 W. Sahara Avenue, Las Vegas, NV 89102
    • Phone: (702) 486-2650
    • Fax: (702) 486-2660
  • Email: nvolc@business.nv.gov
  • Services: Wage and hour compliance, paid leave, minimum wage, breaks, recordkeeping

Nevada Division of Industrial Relations

  • Website: https://dir.nv.gov/
  • Phone: (775) 684-7260 (Workers’ Compensation Section)
  • Carson City Office: 400 W. King St., Suite 400, Carson City, NV 89703
  • Las Vegas Office: 3360 W. Sahara Ave., Suite 250, Las Vegas, NV 89102
  • Services: Workers’ compensation, workplace safety (OSHA)

Nevada Department of Employment, Training and Rehabilitation (DETR)

Nevada Department of Taxation

  • Website: https://tax.nv.gov/
  • Phone: (866) 962-3707
  • Services: Modified Business Tax, Commerce Tax, sales tax (no income tax)

Nevada Legislature

Federal Agencies

U.S. Department of Labor

Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service (IRS)

Professional Referral Services

Nevada State Bar Lawyer Referral Service

Nevada Society of Certified Public Accountants

Required Posters and Notices

Nevada Required Workplace Posters:

Federal Required Posters:

⚠️ Note: Employers must post required notices. Verify current requirements with Nevada OLC and U.S. DOL.

Frequently Asked Questions

General Questions

Q1: Does Nevada have state income tax?

No. Nevada does not impose state income tax on wages or salaries. This applies to Nevada residents and remote workers performing work from Nevada locations. However, Nevada has other taxes including sales tax, Modified Business Tax on employers, and property tax.

Source: Nevada Department of Taxation

Q2: What is Nevada’s minimum wage for 2025-2026?

According to the Nevada Office of the Labor Commissioner, Nevada’s minimum wage is $12.00 per hour as of July 1, 2024. As of December 2025, no increase has been announced for 2026. The previous two-tier system (based on health benefits) was eliminated effective July 1, 2024, so all employees receive the same minimum wage.

Source: Nevada OLC

⚠️ Note: Always verify current rates with Nevada OLC before making wage decisions.

Q3: Does Nevada require paid sick leave?

Nevada requires paid leave (which can be used for any reason, including sick leave) for private employers with 50 or more employees. The required rate is 0.01923 hours of paid leave per hour worked. Employees may use leave after 90 days of employment. This is broader than “sick leave” because it can be used for any purpose.

Source: NRS 608.0197

Q4: Do Nevada’s employment laws apply to remote workers?

Generally, yes. Nevada employment laws typically apply based on where work is physically performed. A person working remotely from a location in Nevada would generally be subject to Nevada’s employment laws including minimum wage, overtime, paid leave, and anti-discrimination protections, even if their employer is located in another state.

However, specific situations may involve complexities. Employers with remote workers should consult legal counsel.

Source: General legal principles; consult Nevada OLC and legal counsel

Wage and Hour Questions

Q5: Does Nevada have daily overtime requirements?

Yes. Nevada has BOTH daily and weekly overtime requirements. According to NRS 608.018:

  • Employees earning less than $18.00/hour (1.5 times the $12.00 minimum wage) are generally entitled to overtime after 8 hours in a workday
  • All non-exempt employees are generally entitled to overtime after 40 hours in a workweek
  • Exception: 4-day/10-hour schedule by mutual agreement

This is different from federal law, which only requires weekly overtime.

Source: NRS 608.018

Q6: Are meal and rest breaks required in Nevada?

Yes. According to NRS 608.019:

  • Rest breaks: 10 minutes (paid) for each 4 hours worked
  • Meal break: At least 30 minutes (unpaid if completely relieved of duties) after 8 continuous hours of work

These requirements apply to most employees, including remote workers.

Source: NRS 608.019

Q7: Can employers pay tipped employees less than minimum wage in Nevada?

No. Nevada does NOT allow tip credits. All employees, including tipped employees, must receive the full $12.00/hour minimum wage. Tips belong to the employee and cannot be used to offset the minimum wage obligation. This differs from many other states and federal law.

Source: NRS 608.160; Nevada OLC guidance

Classification Questions

Q8: How does Nevada determine if a worker is an employee or independent contractor?

Nevada applies different tests depending on the context:

  • Unemployment Insurance: ABC Test (NRS 612.085) – very strict, presumes employee status
  • Wage and Hour: Conclusive presumption test (NRS 608.0155) or economic realities test
  • Workers’ Compensation: Independent enterprise test (NRS 616B.603)

A worker may be classified differently under these different tests. Classification should be made with legal counsel guidance due to complexity.

Source: NRS Chapters 608, 612, 616; Nevada DETR, Nevada OLC

Leave Questions

Q9: Does Nevada have family and medical leave laws?

Nevada does not have a separate state family and medical leave law beyond federal FMLA. However:

  • Federal FMLA applies to covered employers (50+ employees)
  • Nevada’s paid leave (NRS 608.0197) can be used for any reason, including family care
  • Nevada requires employers to allow use of sick leave for family members (NRS 608.01975)

Source: Federal FMLA; NRS 608.0197, 608.01975

Q10: Can employees use Nevada’s paid leave for any reason?

Yes. Unlike many states’ “paid sick leave” laws, Nevada’s paid leave statute (NRS 608.0197) explicitly allows employees to use leave “for any use,” not just health-related reasons. While the statute lists health-related examples, it states leave may be used for ANY purpose.

Source: NRS 608.0197(2)(b)

Workers’ Compensation Questions

Q11: Are remote workers covered by workers’ compensation in Nevada?

Generally, yes, if they are employees. Nevada workers’ compensation typically covers injuries that “arise out of and in the course of employment.” Application to remote workers depends on specific facts including:

  • Whether injury occurred during work activity
  • Whether injury occurred in work area
  • Work-relatedness of the activity
  • Other specific circumstances

Each claim is evaluated based on complete facts. Remote workers who are injured should report to their employer immediately and may need to file a workers’ compensation claim. Consult Nevada DIR or workers’ comp attorney for specific situations.

Source: NRS Chapter 616; Nevada DIR

Q12: Does Nevada require workers’ compensation insurance?

Generally, yes. Nevada requires workers’ compensation coverage for employers with one or more employees, with limited exemptions. Employers can obtain coverage from private insurance carriers or may qualify for self-insurance. Certain categories (sole proprietors, some corporate officers) may elect to exclude themselves under specific conditions.

Source: NRS 616B.612; Nevada DIR

Discrimination Questions

Q13: What characteristics are protected under Nevada anti-discrimination law?

According to NRS 613.330, Nevada prohibits employment discrimination based on:

  • Race
  • Color
  • Religion
  • Sex
  • Sexual orientation
  • Gender identity or expression
  • Age (40 and older)
  • Disability
  • National origin

Nevada also protects wage discussions and prohibits retaliation.

Source: NRS 613.330

Q14: Can employees discuss their wages in Nevada?

Yes. Nevada law protects employees’ right to inquire about, discuss, or voluntarily disclose their own wages. Employers cannot prohibit such discussions or take adverse action against employees for discussing wages. There are limited exceptions for employees who have access to compensation information as part of their job duties.

Source: NRS 613.330(7)

Tax Questions

Q15: Do remote workers in Nevada pay state income tax?

No. Nevada does not have state income tax on wages or salaries. This applies whether you are a Nevada resident or working remotely from Nevada for an out-of-state employer. However, you still must pay federal income tax.

Source: Nevada Department of Taxation

⚠️ Note: If you work for an employer in certain other states (e.g., New York), those states might claim you owe their income tax even when working from Nevada under “convenience of employer” rules. Consult tax professional.

Q16: What payroll taxes do Nevada employers pay?

Nevada employers pay:

  • Modified Business Tax (MBT): Generally 1.17% on wages minus health benefits (first $50,000/quarter exempt)
  • State Unemployment Insurance (SUI): 0.25% to 5.40% (new employers: 2.95%)
  • Career Enhancement Program (CEP): Additional 0.05%
  • Federal payroll taxes: Social Security, Medicare, federal unemployment tax, federal income tax withholding

Source: Nevada Department of Taxation; Nevada DETR; IRS

Remote Work Specific Questions

Q17: If I live in Nevada but work remotely for a California company, which state’s laws apply?

Generally, employment laws apply based on where work is physically performed. If you work from your home in Nevada:

  • Nevada wage and hour laws generally apply (minimum wage, overtime, breaks)
  • Nevada paid leave requirements may apply (if employer has 50+ employees)
  • Nevada workers’ compensation may provide coverage
  • Nevada anti-discrimination laws generally apply
  • No Nevada state income tax (Nevada has none)

However, California may have some applicable requirements, particularly if you occasionally work from California. Multi-state employment creates complexity. Consult employment attorney and tax professional.

Source: General legal principles; consult professionals

Q18: Can an employer require me to work from the office instead of remotely?

Generally, yes, unless you have a specific agreement or contract guaranteeing remote work. Nevada is an at-will employment state, meaning employers can generally change terms of employment (including work location) at any time, absent a contract or other legal limitation.

However, if remote work is needed as a reasonable accommodation for a disability, employers must engage in an interactive process under disability discrimination laws.

Source: Nevada employment-at-will doctrine; federal and Nevada disability laws

Q19: Do I need to tell my employer if I move to another state while working remotely?

Yes, you should inform your employer. When you move to another state:

  • Your employer may need to register to do business in that state
  • Different employment laws may apply
  • Tax withholding requirements change
  • Workers’ compensation coverage may need adjustment
  • Unemployment insurance obligations change

Failing to inform your employer can create legal and tax complications for both you and the employer.

Source: Multi-state employment compliance principles

Q20: Can my employer monitor my computer activity while I work remotely?

This is a developing area of law. Generally:

  • Employers have broad rights to monitor company-owned equipment
  • Monitoring of personal devices may be more limited
  • Some monitoring practices may raise privacy concerns
  • Nevada law in this area is evolving

Employers should have clear policies about monitoring. Employees should understand what monitoring occurs on employer equipment. Both should consult legal counsel about specific monitoring practices.

Source: Evolving Nevada and federal law; consult legal counsel

Where to Get More Help

For legal questions: Contact Nevada Office of the Labor Commissioner, Nevada DETR, or consult an employment attorney

For tax questions: Contact Nevada Department of Taxation, IRS, or consult a licensed CPA, enrolled agent, or tax attorney

For classification questions: Contact Nevada DETR (unemployment insurance), Nevada OLC (wage and hour), Nevada DIR (workers’ compensation), or consult legal counsel

For discrimination questions: Contact Nevada Equal Rights Commission or EEOC

For workers’ compensation questions: Contact Nevada Division of Industrial Relations or consult workers’ compensation attorney

Others

Maryland
Pennsylvania
New Jersey
Virginia
New York

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.