Under a voter-approved constitutional amendment, the state minimum wage rate varies for employers, depending on whether the employer offers its employees health benefits (NV Const. Art. 15).
"Qualified health insurance" defined. Under regulations issued by the state labor commissioner, "qualified health insurance" means an employer must offer a health insurance plan that:
• Covers those categories of healthcare expenses that are generally deductible under federal income tax law, if the expenses were paid directly by the employee
• Provides health benefits pursuant to a Taft-Hartley trust that is formed under the federal Labor Management Relations Act and that qualifies as an employee welfare benefit plan under Internal Revenue Service guidelines or the Employee Retirement Income Security Act of 1974
The health insurance plan must be made available to the employee and his or her dependents at a cost to the employee that does not exceed 10 percent of the employee's gross taxable income. Under state regulations, coverage is "available" when:
• An employer contracts or otherwise maintains qualified health insurance for the class of employees of which the employee is a member;
• Coverage is subject only to conditions that are applicable to all similarly situated employees within the employee class; and
• The waiting period does not exceed 6 months.
If an employee declines coverage, the employer must maintain documentation of the employee's decision. An employer may not adjust terms and conditions of employment on the basis of an employee's decision to accept or decline coverage.