NAC608.102. Minimum wage: Qualification to pay lower rate to employee offered health insurance.

To qualify to pay an employee the minimum wage set forth in paragraph (a) of subsection 1 of NAC 608.100, an employer must meet each of the following requirements:

     1. The employer must offer a health insurance plan which:

     (a) Covers those categories of health care expenses that are generally deductible by an employee on his individual federal income tax return pursuant to 26 U.S.C. § 213 and any federal regulations relating thereto, if such expenses had been borne directly by the employee; or

     (b) Provides health benefits pursuant to a Taft-Hartley trust which:

          (1) Is formed pursuant to 29 U.S.C. § 186(c)(5); and

          (2) Qualifies as an employee welfare benefit plan:

               (I) Under the guidelines of the Internal Revenue Service; or

               (II) Pursuant to the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq.

     2. The health insurance plan must be made available to the employee and any dependents of the employee. The Labor Commissioner will consider such a health insurance plan to be available to the employee and any dependents of the employee when:

     (a) An employer contracts for or otherwise maintains the health insurance plan for the class of employees of which the employee is a member, subject only to fulfillment of conditions required to complete the coverage which are applicable to all similarly situated employees within the same class; and

     (b) The waiting period for the health insurance plan is not more than 6 months.

     3. The share of the cost of the premium for the health insurance plan paid by the employee must not exceed 10 percent of the gross taxable income of the employee attributable to the employer under the Internal Revenue Code, as determined pursuant to the provisions of NAC 608.104.

     (Added to NAC by Labor Comm’r by R055-07, eff. 10-31-2007)